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Taxes on Wines

HEARINGS

BEFORE A

SUBCOMMITTEE OF THE
COMMITTEE ON FINANCE
UNITED STATES SENATE

SEVENTY-FOURTH CONGRESS

SECOND SESSION

ON

H. R. 191

RELATING TO TAXES ON WINES

AND

H. R. 9185

AN ACT TO INSURE THE COLLECTION OF THE REVENUE ON
INTOXICATING LIQUOR, TO PROVIDE FOR THE MORE
EFFICIENT AND ECONOMICAL ADMINISTRATION
AND ENFORCEMENT OF THE LAWS RELATING
TO THE TAXATION OF INTOXICATING

LIQUOR, AND FOR OTHER PURPOSES

PART 3

MARCH 6, 1936

Printed for the use of the Committee on Finance

UNITED STATES
GOVERNMENT PRINTING OFFICE

WASHINGTON : 1936

41765

COMMITTEE ON FINANCE

PAT HARRISON, Mississippi, Chairman WILLIAM H. KING, Utah

JAMES COUZENS, Michigan WALTER F. GEORGE, Georgia

HENRY W. KEYES, New Hampshire DAVID I. WALSH, Massachusetts

ROBERT M. LA FOLLETTE, JR., Wisconsin ALBEN W. BARKLEY, Kentucky

JESSE H. METCALF, Rhode Island TOM CONNALLY, Texas

DANIEL 0. HASTINGS, Delaware
THOMAS P. GORE, Oklahoma

ARTHUR CAPPER, Kansas
EDWARD P. COSTIGAN, Colorado
JOSIAH W. BAILEY, North Carolina
BENNETT CHAMP CLARK, Missouri
HARRY FLOOD BYRD, Virginia
AUGUSTINE LONERGAN, Connecticut
HUGO L. BLACK, Alabama
PETER G. GERRY, Rhode Island
JOSEPH F. GUFFEY, Pennsylvania

FELTON M. JOHNSTON, Clerk

SUBCOMMITTEE

WILLIAM H. KING, Utah, Chairman ALBEN W. BARKLEY, Kentucky

DANIEL 0. HASTINGS, Delaware JOSIAH W. BAILEY, North Carolina

ARTHUR CAPPER, Kansas BENNETT CHAMP CLARK, Missouri

270

273

265

Statement of -

Berkshire, Stewart, Deputy Commissioner, Bureau of Internal

Revenue, Treasury Department --

Copeland, Hon. Royal S., United States Senator from the State of

New York.

Curtes, Michael, New York City, representing the National Retail

Liquor Package Stores Association.
Davis, Manuel, Washington, D. C., representing the National As: 0-

ciation of Retail Liquor Package Stores and District of Columbia

Exclusive Retail Liquor Dealers Association.-
Dirksen, Hon. Everett M., a Representative in Congress from the

State of Illinois.--

Doran, Dr. J. M., Washington, D. C., representing the Distilled

Spirits Institute..

Greenhut, Eugene, New York City, representing the executive council

of the National Civic Federation..

Howe, H. E., chairman, industrial-alcohol committee, American

Institute of Chemical Engineers, letter from.

Kochenderfer, W. M., Washington, D. C., submitting statement on

behalf of H. P. Somerville, of the legislative committee, American

Hotel Association.-

Lourie, Harry L., representing the National Association of Alcoholic

Beverage Importers, brief submitted by-

McGovern, James P., representing the Industrial Alcohol Institute,

Inc., statement and briefs submitted by --

Murphy, Hon. Louis, United States Senator from the State of Iowa--
Overton, Hon. John H., United States Senator from the State of

Louisiana.

Wallack, Nathan N., Washington, D. C., representing the Liquor

Dealers Association and the Star Liquor Co.--

283

278

199

207

LIQUOR TAX ADMINISTRATION ACT

TAXES ON WINES

FRIDAY, MARCH 6, 1936

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UNITED STATES SENATE,
SUBCOMMITTEE OF THE COMMITTEE ON FINANCE,

Washington, D. C. The subcommittee met, pursuant to call, at 10:30 a. m., in room 310 Senate Office Building, Senator William H. King presiding.

Present: Senators King (chairman), Barkley, Bailey, Clark, and Capper.

Also present: C. M. Hester, O. Norman Forrest, and Stewart Berkshire, of the Treasury Department.

Senator King. The committee will be in order. The amendment proposed by Senator Copeland will be inserted in the record at this point.

(c) Title II of the Liquor Taxing Act of 1934 is amended to read as follows:

"SEO. 201. (a) There shall be levied, collected, and paid upon all distilled spirits sold at retail a tax of $2 on each proof-gallon or wine-gallon when below proof and a proportionate tax at a like rate on all fractional parts of such proof- or wine-gallon.

“(b) No tax shall be imposed upon any distiller or importer under paragraph (4) of subdivision (a) of section 600, as amended, of the Revenue Act of 1918, in respect to any distilled spirits taxable under this section.

"SEC. 202. The internal-revenue tax imposed by the preceding section upon distilled spirits shall be collected from retailers, who shall affix to every bottle or other container of distilled spirits at the time of its first retail sale or retail transfer unopened in a container for on or off-premise consumption, and to every bottle or other container of distilled spirits out of which any part of the contents is removed for the purpose of retail sale, transfer, or use on or off the premises, before such container is opened, a stamp or stamps indelibly canceled, denoting the quantity of distilled spirits contained therein and evidencing payment of all internal-revenue taxes imposed on such spirits, and in the case of imported spirits, of all customs duties imposed thereon.

"SEC. 203. Any licensed retailer possessing or coming into possession of distilled spirits upon which all internal-revenue taxes and customs duties imposed by law shall have been paid, shall be entitled to purchase such stamps as are necessary for stamping the containers of distilled spirits in the manner required by the preceding section. Stamps for this purpose may be purchased by such retailer only from the collector of internal revenue for the revenue district in which such retailer's place or places of business for retail sales shall be located. Such retailer shall present satisfactory proof to such collector of internal revenue that such tax and customs duties on such distilled spirits have been paid. Such stamps shall be sold by the collector to such retailer at a price of 1 cent for each stamp, except that in case of stamps for containers of less than onehalf pint, the price shall be one-fourth of 1 cent for each stamp.

"SEC. 204. No person shall manufacture, distill, rectify, import, transfer, or sell at wholesale or at retail any distilled spirits unless such person shall have furnished a surety-company bond given by a company, companies, or syndicate of companies approved by the Commissioner of Internal Revenue and guaran

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