2274
VETOES
Sincerely,
Harry Hughes
Governor
House Bill No. 292
AM ACT concerning
Tax Exemptions — Raw Materials Manufactured Products
FOR the purpose of clarifying that the exemption of certain
raw materials and manufactured products from city and
county taxation applies to materials and products in
the possession of a manufacturer actually engaged in
the business of manufacturing in the subdivision where
the exemption is sought.
May 29, 1979
Honorable Benjamin L. Cardin
Speaker of the House of Delegates
State House
Annapolis, Maryland 21404
Dear Mr. Speaker:
In accordance with Article II, Section 17 of the
Maryland Constitution, I have today vetoed House Bill 292.
This departmental bill would confirm a departmental
interpretation of present law under which counties presently
tax stored manufactured products and raw materials if not
actually manufactured or used in the process of
manufacturing in the county in which they are stored. I
understand that this interpretation presently is the subject
of litigation.
Economic development is a matter which directly affects
quality of life of all Marylanders and I have made it clear
that I will seek ways to enhance the best climate in our
State for the benefit of all of our people.
The enactment of this bill would foster parochial
attitudes between our counties which would be inconsistent
with my commitment to establish a unified, statewide
atmosphere conducive to economic development. Therefore,
without expressing any view on the merit of the department's
construction of the present statute, I do not wish to
further confirm that interpretation; indeed, should the
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