ALBERT C. RITCHIE, GOVERNOR.               1437

WHEREAS, The standing committee of the Senate on Reval-
uation and Assessment has held a number of hearings and con-
ferences for the purpose of studying -the taxing system of the
State and to make recommendations for the improvement there-
of, and

WHEREAS, The said committee, after the conclusion of its
investigation, has reported as follows:

"Your Committee on Revaluation and Assessment has de-
voted itself to an inquiry into the tax system and fiscal policy
of the State for the purpose of making recommendations
which, if carried out, we believe may result in a more equitable
distribution of the tax burden now resting upon the people.

"To this end we held several hearings and in addition to
the information which we received, we have also conferred with
the members of the State Tax Commission, Mr. Kirkman,
Governor Ritchie's assistant in the preparation of the State
Budget, and other officials of the State Government who have
furnished information helpful to an intelligent consideration
of the subject before your Committee. We have also had be-
fore us numerous reports and suggestions on the subject of
taxation, including a very intelligent report by a committee of
the Maryland State Grange.

"It is appropriate to preface our recommendations with a
brief statement of the purpose which has animated your Com-
mittee's investigations. We hold it to be self-evident that the
present depression, aggravated by the recent drougth, has di-
rected attention to certain features of the taxing system of the
State which seem peculiarly burdensome and oppressive. In
normal times the inequalities which are bound to exist in the
taxation policy of any government, State or local, unless notori-
ously evident, go comparatively unnoticed. It takes a situa-
tion like we are facing today to emphasize the disproportions
that exist and to accentuate a demand for readjustment.

"Taxation has always been a vexatious problem. It has
been a troublesome element of government and politics.

"Your Committee has tried to find wherein the State Gov-
ernment can contribute to the relief from oppressive taxation,
where such oppression exists, without curtailing the necessary
functions of government and without unduly burdening any
individual or class.

"It is, we think, conceded that the amount of direct taxes
paid by the property owner is the chief source of complaint.