360                                           Vetoes

The head of the State Income Tax Division advises me that further
analysis of withholding reports, not available when this bill was
being considered, indicate a possible revenue loss of about $200,000.00
if it becomes law. This is considerably greater than the original esti-
mate, and most of the loss would be occasioned by the exemption of
income of non-residents from states imposing no income tax. Further-
more, the Division advises that it now has precedent for exempting
from Maryland income tax, non-residents from reciprocating income
tax states, while imposing the tax on non-residents from states which
have no income tax.

The Income Tax Division has therefore recommended that I with-
hold my signature from this bill in order that the entire matter may
be given further study. With the aforegoing background, I concur
with the recommendation of the Division that the matter should re-
ceive further study from the standpoint of the State's interest, and
have accordingly today vetoed House Bill 115.

Respectfully,

(s) Theodore R. McKeldin,

Governor.
TRMcK/tk

House Bill No. 133—Carnivals in Wicomico County

AN ACT to add Section 320B to Article 27 of the Annotated Code
of Maryland (1951 Edition and 1955 Supplement), title "Crimes
and Punishments", sub-title "Gaming", said new section to follow
immediately after Section 320A thereof, authorizing and empower-
ing the Board of County Commissioners of Wicomico County to
permit the holding of carnivals and the playing of certain games
of chance at such carnivals and relating generally to the holding of
carnivals and playing of certain games of chance in said county.

April 4, 1956.

Honorable John C. Luber
Speaker of the House of Delegates
State House
Annapolis, Maryland

Dear Mr. Speaker:

I have today vetoed House Bill 133, which would authorize the
County Commissioners of Wicomico County to issue permits to volun-
teer fire companies for holding carnivals at which it would be lawful
to operate "paddle wheels, wheels of fortune, chance books or bingo
games". I deem it unnecessary to pass upon the merits of the Bill,
in view of the fundamental objection which arises under the provisions
of Section 15 of Article 3 of the Constitution of Maryland, restricting
the types of legislation which may be enacted in a short session of the
General Assembly. The Bill is completely local in nature. However,
its sponsors apparently seek to escape the Constitutional prohibition
against such legislation by incorporating a legislative declaration of
acute emergency in the Bill. The Court of Appeals has expressly ruled
that such legislative statements are not conclusive of the issue. It is
clear to me from the decisions of the Court of Appeals that this Bill
would not qualify as emergency legislation. The Court of Appeals has