he time, until tomorrow; and that if they are not ready, Mr. who represents the Joint Committee on Internal Revenue on, may be heard. TREADWAY. Mr. Chairman, I think I may be pardoned for word previous to such procedure as the majority of the commay see fit to take. subcommittee of the Ways and Means Committee were called r on the 23d of October. It was expected at that time that t subject taken up would be that of the possibilities of the ent of some form of legislation as the result of the expected of the eighteenth amendment. We very soon found that it possible to secure witnesses representing the Government. A ntative of the Tariff Commission was the only one we had us. So we went on to other work by this subcommittee, and red certain revisions of the main tax laws. M. Hm some time we have been awaiting the pleasure of the adminisin reference to the repeal of the eighteenth amendment and gislation as the administration might see fit to recommend. earing was set at the request of the joint chairmen, I think, t a week ago. Now, I submit, Mr. Chairman, that the time ived when we ought to know "where we are at", and whether it is the intention of the Treasury to lay its recommendations this committee. I see no object, Mr. Chairman, in having subordinate witnesses fore the actual proposition of the Treasury is put before us. ize that there has been a change in the personnel of the ry, and quite likely it may have been inconvenient for them pare their case before this time. If Senator Harrison has the ice, rather than the probable fact as he stated it, that the ry will be ready tomorrow, I am glad to hear that, because it first intimation as to when the Treasury intended to present ase to the Ways and Means Committee and to Congress. onally, I do not think we should hear subordinate witnesses; move the adjournment of the committee until the pleasure administration or the Treasury Department makes itself as to when they desire to place the case before us. ke such a motion. witnesse at I had I think Cave never aring with the Gore with th terward th VINSON. BACHAR VINSON. others we re oft-tim presentat 1. BACHARA I want to s HILL. Mr. Chairman, as a substitute for the motion made by ntleman from Massachusetts, Mr. Treadway, and in view of uation as it has been revealed here--that the Treasury Deent is not ready this morning to present its views to this sitting of the two committees-I move that the committees d to hear today, and at this time, other witnesses who may e and ready to testify before the committee on the question of taxation. otion th reasury D t. FREAR. M curred: b e of Sena ever is to be Ter. I ho and the TREADWAY dy willing Mr. Bachar DWAY. May I ask the gentleman from Washington the e testimony he desires to secure, or who he expects will itnesses? Mr. Chairman, I see that there are a number of witon the calendar. WAY. Not for Monday. And those witnesses may be ready at this time. No are. It was, of course, the intention of the committees, int session, to hear not only the administration repreat other witnesses who might have views to express to ees on this question of liquor taxation. We can cerve the time of the committees by proceeding at this time ng of such witnesses as may be here and ready to prestimony this morning; and I have no doubt that there nesses. my motion as a substitute for that of the gentleman husetts. RACH. Mr. Chairman, it seems to me we are putting e the horse in this entire matter. here with the distinct understanding that we were to e Treasury Department. It seems to me that it is at e, and I think it is a courtesy due us, that we should cified in advance that the Treasury Department officials ng to be present. I think it is very unfair to bring es here, delaying this matter. in my own mind was exactly as stated by Mr. Treadwe should hear first from the Treasury Department. r, during the time I have been on this committee, started hout hearing first from the interested parties connected ernment. If we now should hear people who are conhis industry, we know just as well before we hear them that they are going to ask for just as low a tax as they . Will the gentlemen yield? RACH. Of course I yield. The gentlemen will certainly admit that heretofore, ere in charge of the Treasury, in other administrations, mes acceded to their request for a day or two of delay ation of their views. RACH. I agree exactly with what the gentleman states, say for that reason that I am in favor of Mr. Treadthat we do adjourn until such time as we can hear from Department. Mr. Chairman, I do not want to criticize anything that but it seems to me there should not be overlooked the enators who have come here on our invitation to hear be offered. I do not believe this hearing ought to be hope, therefore, both colleagues will withdraw their that we proceed to business with the witnesses we AY. Mr. Chairman, as far as I am concerned, I am T ing; but to come here and carry out the suggestion that we HILL. Certainly; my motion was made simply as a substi- ggest that the chairman ascertain what witnesses are here COOPER. Mr. Chairman, I agree heartily with the suggestion by the gentleman from Wisconsin, Mr. Frear. I think otedly that is the course for us to take. have present here an official of this committee and of the ce Committee, Mr. Parker who is prepared and ready to give ormation on this question. Others doubtless are present who epared to do likewise. It is nothing unheard of here to postfor a day the hearing of witnesses from a department of the ment. It has frequently been done. I think that is the course for us to take-to proceed now to hear Mr. Parker and present today who have been listed for tomorrow and some lays, and let it be understood that tomorrow will be assigned Treasury Department. I wil CHAIRMAN. The Chair is very hopeful that the matter will go hout any discord or disagreement. The request of the Treasepartment to be given additional time is one that certainly have our courteous consideration, and the Chair thinks we consent to it. We have no reason to believe it is not made d faith-the request for an additional day. I have no doubt ill be ready to be heard tomorrow. The Chair can assure the ttees that they will be ready tomorrow. you accede to that, Senator Harrison? airman You have I do no ator HARRISON. Mr. Chairman, of course, I do not see any to criticize the Treasury Department. I talked to Mr. Moru this morning, and he had an impression that he was asked ne before the committee on Friday. I understood that he appear before some other subcommittee Friday, and it is per er is called lendar, an erk of the and ready Chairman or Yan Dere was no al Clau не пидно nave govern Co mavOL sury, of course, want to appear before the joint comey will have their recommendations; and it does not hat it is anything unusual to give them some time. As fact, the President's recommendations usually do not the Congress until the Congress convenes. We are g to expedite the consideration of this very important hat we will all be ready, when Congress meets, to present pass it expeditiously. ure the Treasury Department officials are very anxious. re the committee; but they are trying to determine just nd in what order they want them to come. think, therefore, there will be any undue delay about RMAN. The Chair will call the names of the witnesses be heard tomorrow, and in the order in which they the calendar. If they are ready as their names are I ask them to come forward and give their names and hom they represent, and the other necessary information. HER. Mr. Chairman, with all the motions withdrawn, I the first witness we hear on this occasion be Mr. Parker, Committee on Internal Revenue Taxation. MAN. If the minority agree to that, I am sure the massent. Mr. Treadway has suggested however THER. I presumed those motions have been voluntarily I understood so. RMAN. Mr. Treadway seems to object to hearing Mr. WAY. I am delighted to hear Mr. Parker. I have heard onths, and nobody else; but may I ask Dr. Crowther or why we start with one of our own experts? Why not ve already started to do-call the witnesses on your list not see what information we will get, starting with Mr. MAN. I am sure the majority has no preference. MAN. Do you insist, Dr. Crowther? HER. I think it would be interesting and valuable to eral statement that has been prepared by Mr. Parker, ief of staff of the Joint Committee on Internal Revenue think that would be at least an orderly proceeding, and o all the members. MAN. If it is agreeable to the committees, before Mr. ed the Chair will read the names listed for tomorrow on and those who are present will please stand up, so that he committee may take note of any witnesses who are ly to testify today who were scheduled for tomorrow. n will call the roll. Yandell Henderson, Yale University. Is he present? no rocnonco ) CHAIRMAN. Francis W. Brown. He is to speak on the liquor t the calendar does not say whom he represents. CHAIRMAN. George H. Burnette, Flavoring Extract Manu ere was no response.) ng Association. BURNETTE. Present. CHAIRMAN. Are you ready to testify today? BURNETTE. No, sir; I am not ready to speak today. CHAIRMAN. All right. J. M. Woodard, on Wine. The cal does not say where he is from. ere was no response.) CHAIRMAN. Hon. M. De Vries, Wine Producers' Association rape Growers' League of California. DE VRIES. Present, Mr. Chairman, but not prepared to go CHAIRMAN. All right. Paul Garrett, Garrett & Company, ay. ne. ere was no response.) CHAIRMAN. Munson G. Shaw, Wine and Spirits Importers. ere was no response.) CHAIRMAN. Joseph Garneau Ringwalt, the Joseph Garneau ny. ere was no response.) CHAIRMAN. Eugene R. Pickrell, Importers of Beer and Wine PICKRELL. Here, but I prefer to go on tomorrow. ge K. Black, on the beer tax and alcoholic content. CHAIRMAN. Those who have been listed on the calendar to tomorrow will take note of the fact that tomorrow, the day ere scheduled to testify, will be given to the Treasury DepartIf the Treasury Department gets through, and there is o hear them tomorrow, all right. Otherwise, their testimony ve to go over until the day following. Eh distilled s Lat are the e are as i need in or on all re roof gallon n of wines ll now call on Mr. Parker, chief of staff of the Joint Comon Internal Revenue Taxation. MENT OF LOVELL H. PARKER, CHIEF OF STAFF, JOINT tariff is S Dereon. PARKER. Mr. Chairman, it will be best for me to confine my is entirely to the facts in regard to intoxicating liquors, the or possibly estimates as to revenues, and the volume of the tion. irst sight it might seem to be a very simple matter to provide e taxation of liquors which are now salable since the repeal eighteenth amendment. The old laws dealing with the taxes on t gallon alf of its v Fahren per proo which is the taxes & |