SPIRO T. AGNEW, Governor                      1753

No. 45
(House Joint Resolution 24)

House Joint Resolution to request appointment of a Commission to
conduct studies and prepare corrective legislation for various state
and local taxation and fiscal problems.

Whereas, The Committee on Taxation and Fiscal Reform, ap-
pointed by Governor-elect Spiro T. Agnew on December 7, 1966, in
its report to the Governor and the General Assembly noted that,
"The taxation of business must be completely overhauled to provide
equitable treatment and assure a continued healthy growth of our
business community"; and

Whereas, That Committee, in its report, further noted that "Ex-
isting state aid programs are in need of reappraisal, adjustment and
revision. Essential areas of governmental services for which State
assistance is not now provided must be examined to determine
whether State aid should be made available," and

Whereas, The legislative program recommended to the General
Assembly by the Committee makes provision for temporary aid
grants to the subdivisions in the areas of Police Protection and
Education, in anticipation of permanent aid programs to be de-
veloped for adoption by the General Assembly in 1968, and

Whereas, Studies by previous committees and commissions have
demonstrated the need for corrective action for these same prob-
lems, and have laid groundwork for implementation studies for some
of them, and

Whereas, The Committee recommended that:

"the General Assembly by joint resolution provide for the establish-
ment of the necessary commission or commissions to conduct studies
and prepare corrective legislation for the following taxation and
fiscal problems for consideration at the 1968 Session.

A.   The entire field of business taxation.

B.   State aid for police protection. (The program proposed above
is recommended for one year only, until the problem can be studied
adequately to devise permanent program.)

C.   Adjustment in the aid to education and other aid distribution
formulae to make equitable provision for the unique and special
social and economic problems of Baltimore City. (One of the pre-
ceding recommendations includes a temporary one year grant to
Baltimore City for this purpose.)

D.   The distribution of highway tax revenues to the local govern-
ments.

E.    The financing of public health and welfare programs." now,
therefore, be it

Resolved by the General Assembly of Maryland, That a Commis-
sion be created for this purpose, the membership of which shall be
composed of eleven persons, four of whom shall be appointed by the
President of the Senate from the membership of the Senate, four of