2770

VETOES

consolidated as a separate budget category, however, will
cause all other categories to be understated, and
therefore not give a true indication of the resources
being committed to them. For example, if the salaries of
teachers engaged in special education programs is removed
from the category "Instructional Salaries" and placed
instead in the category "Special Education", neither the
county government nor the public will be able to
determine easily the total amount of funds going for
instructional salaries. The same is true for the other
eleven categories.

If the desire is to have school budgets based upon
program categories, rather than object categories, the
whole of Article 77, Section 117 should be revised. The
mixing of the two methods can only lead to confusion and
misleading figures. The public would be better served, in
my judgment, by accumulating and reporting the costs of
special education in the State Financial Reporting
Manual, rather than by a hybrid method of budgeting.

For these reasons, I have vetoed Senate Bill 557.

Sincerely,
Marvin Mandel
Governor

Senate Bill No. 599 - Baltimore County Tax Sales

AN ACT concerning

Baltimore County — Redemption of Tax Sale Property

FOR the purpose of requiring in Baltimore County that a
person redeeming property after a tax sale pay a
certain rate of interest or other rate fixed by the
County Council; and clarifying language.

May 17, 1976.
Honorable Steny H. Hoyer
President of the Senate
State House
Annapolis, Maryland 21404

Dear Mr. President:

In accordance with Article II, Section 17 of the
Maryland Constitution, I have today vetoed Senate Bill
599.