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Taxes on Wines

HEARINGS

BEFORE A

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SUBCOMMITTEE OF THE u. S. Cong Senate 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 1

JANUARY 13, 15, AND 16, 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. JOHNSON, 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

LIQUOR TAX ADMINISTRATION ACT

TAXES ON WINES

MONDAY, JANUARY 13, 1936

UNITED STATES SENATE,
SUBCOMMITTEE OF THE SENATE FINANCE COMMITTEE,

Washington, D. C. The subcommittee met, pursuant to call, at 10 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, Stewart Berkshire, O. Norman Forrest, and Dr. O. V. Emery, of the Treasury Department, and L. H. Parker, chief of staff, and C. F. Stam, counsel, Joint Committee on Internal Revenue Taxation.

Senator King. The committee will be in order. There have been referred to the subcommittee of the Committee on Finance of the Senate, H. R. 9185, H. R. 191, the proposed amendment to H. R. 9185 submitted by Senator Johnson, and the amendment to the Liquor Taxing Act of 1934, relating to the taxation of distilled spirits, offered by Senator Copeland.

It seems to me that the proper course to pursue this morning is to have the representatives of the Government explain the various measures which are before us and the necessity of the legislation therein provided for, and then those who desire to be heard will have a full opportunity to submit their views.

Mr. Hester, I think, is here representing the Treasury Department.

Mr. HESTER. I would like to bring up with me, Mr. Chairman, three of my associates from the Treasury Department, Mr. Stewart Berkshire, Mr. O. Norman Forrest, and Dr. O. V. Emery.

Senator King. Mr. Hester, explain the necessity for legislation which seems so ponderous as H. R. 9185 and the purposes of it, the defects, if any, in existing law, and whether this bill to which I have just referred goes further than curing defects in existing law and deals with other matters. You may proceed.

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STATEMENT OF C. M. HESTER, TREASURY DEPARTMENT

Mr. HESTER. H. R. 9185 deals with many phases of internalrevenue taxation of distilled spirits, wine, and malt beverages. For the most part, the bill proposes technical amendments to the existing law on that subject. *Many of these amendments have as their object the more economical administration of these laws and the simplification of enforcement and avoidance of duplication in the work of tax collection. Other provisions of the bill propose the elimination of obsolete requirements of the statutes (most of them running

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