1944                                      Vetoes

Letter from The Attorney General on S. B. 460

May 4, 1972.

The Honorable Marvin Mandel
Governor
State House
Annapolis, Maryland 21404

Re: Senate Bill 460
Dear Governor Mandel:

Senate Bill 460 amends Article 76A, Subparagraph 3(c) (viii)
of the Public Information Act relating to school records and adds
new Subparagraph 3(c) (ix) to prohibit disclosure of library circula-
tion records. The title to the bill completely fails to describe the
addition of the latter provision, added during passage, prohibiting
disclosure of library circulation records, and thus to that extent the
title appears not to satisfy the requirement in Article III, Section 29
of the Maryland Constitution that "every law enacted by the
General Assembly ..... shall be described in its title."

Very truly yours,

/s/ Francis B. Burch,

Attorney General.

Senate Bill No. 470—Local Admissions Taxes

AN ACT to repeal and re-enact, with amendments, Section 405
(a) of Article 81 of the Annotated Code of Maryland (1969 Replace-
ment Volume and 1971 Supplement), title "Revenue and Taxes," sub-
title "Admissions and Amusement Tax," to exempt the gross receipts
of non-profit concert associations from taxation under this article.
LOCAL ADMISSIONS TAXES.

May 31, 1972.

Honorable William S. James
President of the Senate
State House
Annapolis, Maryland 21404

Dear Mr. President:

In accordance with Article II, Section 17, of the Maryland Con-
stitution, I have today vetoed Senate Bill 470.

This bill repeals and re-enacts Section 405(a) of Article 81 of
the Annotated Code of Maryland, and exempts the gross receipts of
non-profit concert associations from the admissions and amusement
tax provisions of that Article. The bill is to be effective July 1, 1972.
Section 2 of Chapter 429 of the Acts of 1971 repeals this section of the
Code as of June 30, 1972.

Moreover, House Bill 31, which was enacted by the General
Assembly and signed by me on May 31, 1972, provides for a program
whereby the local governments may impose admissions and amuse-
ment taxes, to be collected on a Statewide basis by the State Comp-
troller. House Bill 31 further provides exemptions to such admis-
sions and amusement taxes to be effective June 30, 1972.