1438                        JOINT RESOLUTIONS.

There is very little complaint about indirect taxes, although
we pay unto the State about three and one-half times as much
in the form of indirect taxes as we do in direct taxes. Yet
indirect taxes are paid in such a manner and in such amounts
as not to seem unduly oppressive. The gasoline tax, bonus
tax, inheritance taxes, gross receipts taxes, these and other taxes
which we term indirect taxes, while constituting by far the
greater part of the State's revenues, at the same time constitute
by far the smaller part of the taxpayer's complaint.

"The difficulty which the problem presents, however, is the
fact that the great proportion of direct taxes is levied by the
local, and not by the State Government, The present State tax
rate is twenty-five cents, and it is estimated that this will
bring into the State Treasury for the fiscal year ending Sep-
tember 30, 1932, $7, 250, 000, or 22. 5% of the total estimated
State revenues for that fiscal year. The remaining 77. 5% will
be received from indirect revenues. If the State were to elim-
inate direct taxes altogether, which, under our State Consti-
tution, would not be practical, the burden on the property
owner would not be lessened sufficiently.

"Your Committee has given consideration to various sug-
gestions that have been made to it at the hearings held, through
correspondence and otherwise, which, if enacted into law, it
is alleged, would constitute a source of additional, indirect
revenue and could probably be used to reduce the direct taxes
levied by the State and the various local governments on tan-
gible property, real and personal. It is hardly necessary in
this report to state the various suggestions that have been made,
because they should not in any way limit the inquiry of the
Commission hereinafter recommended in this report.

"It goes without saying that any proposal which goes into
the fundamental fiscal policy of the State cannot be recom-
mended by your Committee after so short a study as we have
been able to give to the subject. However, your Committee is
of the opinion that a study of the whole tax situation in Mary-
land may reveal sources of revenue not yet availed of which
will improve the present situation and relieve distress which
is now acute.

"Your Committee recommends, therefore, that the Gover-
nor be requested to appoint a Commission of five persons to
examine into and to make a comprehensive survey and study
of the entire taxing system of the State of Maryland, for the
purpose of discovering its deficiencies, if any, and of bringing