MARVIN MANDEL, Governor                      1797

opportunity for misleading the members of the General Assembly
and the public, the Maryland Court of Appeals would not hesitate to
strike down the law. See Bell v. Prince George's County, 195 Md. 21.

In Nutwell v. A.A. Co., 110 Md. 667, the Court of Appeals found
Chapter 672 of the Acts of 1908 invalid because it was in conflict with
Article III, Section 29. The title of the Act of 1908, Chapter 672,
stated: "An Act to add two new sections ... to have a license there-
for." The body of the Act, however, exempted certain vehicles and
provided that the owners of vehicles licensed were to be exempted
from all other taxation. The court held that the title violated Article
III, Section 29, stating:

"There is not the faintest suggestion in the title of the Act to
lead anyone to suspect that such exemptions were, or might be,
introduced in the law. In these respects the title is not only too
narrow, but it is clearly misleading...."

"The tax exemption feature of this Act is one of its essential
parts, and was no doubt inserted to secure its passage. It is
inseparably connected with the whole scheme of the Act. It is
so important that it cannot be presumed that the Act would have
passed without it."

In a similar vein we believe that the exemption feature of House
Bill 378 is one of its essential parts and should have been referred to
in the bill's title.

Finally, we should point out that the State of Maryland is cur-
rently challenging, in the Maryland Tax Court, the constitutionality
of an almost identical existing Public Local Law of Garrett County
on the grounds cited herein. At issue is the validity of an assessment
for the purposes of State taxation of gas producing property which
is exempt from State taxation under the Public Local Laws of Garrett
County. The provision for the exemption is identical to the provision
in House Bill 387. The amount of the assessment in that case is

approximately $.................... and, if the State is successful in its

efforts in the courts, this would result in annual revenues to the State
of approximately $.....................

Very truly yours,

/s/ Francis B. Burch,

Attorney General.