1800                                      VETOES

intended to accompany a change in the income tax law which would
subject decedent's estates to the income tax by redefining a fiduciary
to include an executor or administrator. These steps would complete
the transition that began in 1967 with the adoption of the federal
income tax base, which includes income distributed to an individual
by an estate.

The change in the income tax law to redefine a fiduciary has
not yet been passed by the Legislature. It seems desirable that a
consistent set of changes should be made at the same time. Since
the Henderson Commission is presently active in the general con-
sideration of the taxation of estates and inheritances, I have con-
cluded that it would be best not to permit this bill to become ef-
fective at this time. The Henderson Commission will then have an
opportunity to consider this along with the rest of the broad field
to which it is devoting its attention. This course of action will also
have the advantage of avoiding certain technical uncertainties which
exist in regard to the bill.

I am also suggesting that the Legislative Council give some at-
tention to this matter, through its Committee on Taxation and Fiscal
Matters.

For these reasons I request your disapproval of House Bill 506.

Sincerely yours,

/s/ John A. Whitney,

Delegate.

House Bill No. 609—Police Mutual Aid Agreements

AN ACT to add new Sections 602A, 602B, 602C, 602D, and 602E
602B, 602C, 602D, 602E, AND 602F to Article 27 of the Annotated
Code of Maryland (1967 Replacement Volume), title "Crimes and
Punishments," to follow immediately after Section 602 thereof, and
to be under the new subtitle "Police Mutual Aid Agreements," author-
izing the several counties and municipal corporations of this State to
send their policemen and other officers, AND agents, and employees,
together with all necessary equipment, beyond the territorial limits
of the county or municipal corporation to any point within or without
this State, under certain conditions and circumstances, and relating
generally to this power and to its application, use and effects.

May 21, 1969.

Honorable Thomas Hunter Lowe
Speaker of the House of Delegates
State House
Annapolis, Maryland

Dear Mr. Speaker:

In accordance with Article II, Section 17, of the Maryland Con-
stitution, I have today vetoed House Bill 609 and am returning it to
you.