THEODORE R. MCKELDIN, GOVERNOR 275

are closest to the citizens, it is vital to the well-being and
progress of the State that these matters be solved. While
every-day problems of effective government are involved,
the issues are basic and have no easy solution. In recent
years the Sherbow Commission in 1946 and the Sobeloff
Commission in 1951 touched lightly upon some of the
issues involved in fiscal relationships between cities and
counties but no study commission in Maryland has directly
attacked these problems.

WHEREAS, Among the problems involved is a study of
possible tax differentials between the city and town resi-
dents whereby town residents might get lower county tax
rates in consideration of the fact that many of their
governmental services are provided by the town and not by
the county. There is currently no consistence among the
several counties in Maryland as to the bases f or county tax
differentials for residents of incorporated municipalities
and/or rebates by the various counties to the incorporated
municipalities therein.

WHEREAS, It may be also that progress and efficiency in
local governments could be served by promoting joint
projects of governmental services between the county and
its towns or even among adjoining counties or among
towns in adjoining counties.

WHEREAS, The General Assembly notes that there are
numerous laws on the statute books which relate to the
problem of municipal and county fiscal relationships but
notes also that they are extremely confusing and in many
cases inoperative although they have never been repealed.
The problems which result from these inconsistencies, in-
adequacies and confusion are matters in which the State
government should concern itself since all remedies must
come in the form of legislation enacted by the General
Assembly; now therefore be it

Resolved by the General Assembly of Maryland, That the
Governor be requested to establish a commission of thir-
teen members to study problems of city-county fiscal
relationships, with the commission made up as follows:
four persons to be nominated by the Maryland Municipal
League, four persons to be nominated by the County Com-
missioners Association, two persons to be nominated by
the President of the Senate of Maryland, FROM AMONG
THE MEMBERS OF THE SENATE, two persons to be
nominated by the Speaker of the House of Delegates of
Maryland, FROM AMONG THE MEMBERS OF THE