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Taxes on Wines
SUBCOMMITTEE OF THE u. S. Cong Senate COMMITTEE ON FINANCE
UNITED STATES SENATE
H. R. 191
RELATING TO TAXES ON WINES
H. R. 9185
AN ACT TO INSURE THE COLLECTION OF THE REVENUE ON
JANUARY 13, 15, AND 16, 1936
Printed for the use of the Committee on Finance
WASHINGTON : 1936
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
ARTHUR CAPPER, Kansas
FELTON M. JOHNSON, Clerk
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
Garrett, Paul, Brooklyn, N. Y., president, Garrett & Co..
California, statement submitted by -
McGovern, James P., Washington, D. C., representing the Industrial
Alcohol Institute, Inc., letter and enclosures submitted by
LIQUOR TAX ADMINISTRATION ACT
TAXES ON WINES
MONDAY, JANUARY 13, 1936
UNITED STATES SENATE,
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.
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