COMMITTEE ON WAYS AND MEANS ROBERT L. DOUGHTON, North Carolina, Chairman SAMUEL B. HILL, Washington JOHN W. McCORMACK, Massachusetts FRED M. VINSON, Kentucky JERE COOPER, Tennessee JOHN W. BOEHNE, JR., Indiana CLAUDE A. FULLER, Arkansas WESLEY E. DISNEY, Oklahoma ALLEN T. TREADWAY, Massachusetts ROY O. WOODRUFF, Michigan E. W. G. HUFFMAN, Clerk W359 f Alprin, Morris O., representing the Wholesale Wine and Spirits Merchants Association of New York.. Celler, Hon. Emanuel, a Representative in Congress from the State Choate, Hon. Joseph H., Jr., Federal Alcohol Control Administration. Coleman, Frank A., president, National Wholesale Wine and Liquor Eppley, George E., member Ohio State Liquor Board.. Esselborn, Paul, brewer, Cincinnati, Ohio.. Flynn, Michael J., representing the Labor National Committee for Graves, Harold N., Assistant to the Secretary of the Treasury. Greenhut, Eugene, Chairman, Committee of the National Civic Fed- Lipsett, Charles H., publisher, American Wine and Liquor Journal__103, 132 Mellott, Arthur J., Deputy Commissioner, Bureau of Internal Rev- Nicholson, James R., representing Ruppert Brewery, New York City. O'Malley, Hon. Thomas, a Representative in Congress from the 120 61 116 95 Lourie, Harry L., representing the Association of Alcoholic Beverage Somerville, H. P., representing the American Hotel Association_ - - - - FEDERAL ALCOHOL CONTROL ACT WEDNESDAY, JUNE 19, 1935 HOUSE OF REPRESENTATIVES, Washington, D. C. The committee met, pursuant to call, at 7:30 p. m., in the committee room, New House Office Building, Hon. Robert L. Doughton (chairman) presiding. (The committee had under consideration H. R. 8539, which bill is as follows:) [H. R. 8539, 74th Cong., 1st sess.] A BILL To further protect the revenue derived from distilled spirits, wind, and malt beverages, to regulate interstate and foreign commerce and enforce the postal laws with respect thereto, to enforce the Twenty-first Amendment, and for other purposes Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) there shall be levied, assembled, collected, and paid annual occupational taxes at the rates provided in subsection (b) by the following persons for the privilege of carrying on any of the following businesses: (1) Importers importing into the United States distilled spirits, wine, or malt beverages; (2) Persons engaged in selling, or shipping for sale, in interstate or foreign commerce distilled spirits, wine, or malt beverages imported into the United States; (3) Distillers of distilled spirits, producers of wine, and producers of malt beverages; (4) Rectifiers and blenders of distilled spirits or wine; (5) Persons engaged in the business of purchasing for resale at wholesale distilled spirits, wine, or malt beverages; and (6) Any other person not included in the foregoing, who is the holder of a basic permit issued under this Act and is engaged in any business covered by such permit. (b) Such tax shall be at the rate of $10 per annum and shall be in addition to any other occupational tax imposed on such person. In the case of any person subject to an occupational tax under any law of the United States, the tax imposed by this section shall be levied, assessed, collected, and paid in the same manner, at the same time, and subject to the same provisions of law (including penalties) as such other tax. In the case of a person who is not subject to any occupational tax under any law of the United States the tax imposed by this section shall be levied, assessed, collected, and paid in the same manner, at the same time, and subject to the same provisions of law (including penalties) as the tax imposed by Paragraph "First" of Section 3244 of the Revised Statutes, as amended (relating to the tax on brewers). SEC. 2. (a) There is hereby created the Federal Alcohol Control Administration as a division in the Treasury Department. (b) The Administration shall be headed by an Administrator who shall be appointed by the President by and with the advice and consent of the Senate. The Administrator shall for his services receive compensation at the rate of $10,000 per annum, payable monthly, together with actual and necessary traveling and subsistence expenses while engaged in the exercise of his powers and duties 1 |