MARVIN MANDEL, Governor                       1805

The Attorney General, while not disapproving the Bill for con-
stitutionality, has advised me that it lacks clarity, that the title may
be insufficient and that it may be infirm as a tax measure directed at
too narrow a class of persons. The chief reason for these legal prob-
lems is that the title and the first subsection of the Bill purport to
impose a tax upon the taking of sand, gravel or stone from the ground
whereas the third subsection of the Bill seems to impose the tax on
the amount of sand, gravel or stone "sold" in the preceding month.
Because of the latter provision, the Bill would seem to impose a sales
tax, payable by certain vendors of sand, gravel or stone. There is no
mention in the title of the Bill of the tax being due on the sand,
gravel or stone "sold during the preceding month." A copy of the
Attorney General's opinion is attached herewith and is to be consid-
ered a part of this message.

The Director of the Maryland Geological Survey has also written
to me, delineating other problems with the Bill and requesting that
it be vetoed. The Director points out that a tax of this type imposed
by one local jurisdiction is unfair to a mineral producer there be-
cause it makes it difficult for him to compete with producers in other
nearby jurisdictions. While at a hearing before me some proponents
of the Bill described it as a conservation measure, the Director notes
that it "does nothing toward the reclamation of mined lands" and
that Statewide regulation of the mineral industries with require-
ments for reclamation of mined lands would be a much preferable
approach than a local tax of this nature. A copy of the Director's
letter is also attached herewith and should be considered a part of
this message.

Another concern which I have over this Bill is that the State
itself uses extremely large amounts of these excavated minerals in
constructing highways. The tax imposed by the Bill may signifi-
cantly increase the cost of the materials used in road construction,
to the detriment of all of the people of Maryland.

Finally, it should be pointed out that a similar bill was vetoed
by Governor Tawes in May 1961 for essentially the same reasons
which compel me to veto House Bill 908 at this time.

Sincerely,
/s/ Marvin Mandel,

Governor.

Letter from State Law Department—H.B. 908.

May 12, 1969.
Honorable Marvin Mandel
Governor, State of Maryland
State House
Annapolis, Maryland

Dear Governor Mandel:

I have reviewed House Bill 908 which provides for the levy and
collection of a severance tax on sand, gravel or stone of any kind
excavated, removed or quarried in Cecil County. I am approving this
Bill for constitutionality. However, I deem it advisable to point out
that the Bill contains certain provisions which, in my view, may
necessitate its construction judicially.