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Y4. W36:2 66/5
Tax on Intoxicating Liquor

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XL2
53-005-00 GBC

09/97

462565

COMMITTEE ON WAYS AND MEANS

HOUSE OF BEPRESENTATIVES

ROBERT L. DOUGHTON, North Carolina, Chairman SAMUEL B. HILL, Washington

ALLEN T. TREADWAY, Massachusetts THOMAS H. CULLEN, New York

ISAAC BACHARACH, New Jersey CHRISTOPHER D. SULLIVAN, New York FRANK CROWTHER, New York MORGAN G. SANDERS, Texas

JAMES A. FREAR, Wisconsin JOHN W. MCCORMACK, Massachusetts HAROLD KNUTSON, Minnesota CLEMENT C. DICKINSON, Missouri DANIEL A. REED, New York DAVID J. LEWIS, Maryland

ROY 0. WOODRUFF, Michigan FRED M. VINSON, Kentucky

THOMAS A. JENKINS, Ohio
JERE COOPER, Tennessee

WILLIAM E. EVANS, California
ASHTON C. SHALLENBERGER, Nebraska
CHARLES WEST, Ohio
JOHN W. BOEHNE, JR., Indiana
JAMES V. MCCLINTIC, Oklahoma

E. W. G. HUFFMAN, Clerk

COMMITTEE ON FINANCE

UNITED STATES SENATE

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

DAVID A. REED, Pennsylvania WALTER F. GEORGE, Georgia

JAMES COUZENS, Michigan DAVID I. WALSH, Massachusetts

HENRY W. KEYES, New Hampshire ALBEN W. BARKLEY, Kentucky

ROBERT M. LA FOLLETTE, JR., Wisconsin TOM CONNALLY, Texas

JESSE H. METCALF, Rhode Island THOMAS P. GORE, Oklahoma

DANIEL 0. HASTINGS, Delaware EDWARD P. COSTIGAN, Colorado

FREDERIC C. WALCOTT, Connecticut
JOSIAH W. BAILEY, North Carolina
BENNETT CHAMP CLARK, Missouri
WILLIAM GIBBS MCADOO, California
HARRY FLOOD BYRD, Virginia
AUGUSTINE LONERGAN, Connecticut

ERNEST P. JONES, Jr., Clerk
II

TAX ON INTOXICATING LIQUOR

MONDAY, DECEMBER 11, 1933

HOUSE COMMITTEE ON WAYS AND MEANS
AND SENATE COMMITTEE ON FINANCE,

Washington, D.C.

JOINT HEARINGS ON REVISION OF THE EXISTING INTERNAL REVENUE

AND CUSTOMS LAWS DEALING WITH INTOXICATING LIQUORS

The committees met in joint session at 10:30 a.m., Hon. Robert L. Doughton presiding.

The CHAIRMAN. The committees will be in order.

This is a joint hearing by the Senate Finance Committee and the Committee on Ways and Means of the House of Representatives, held in pursuance of a resolution passed by the Committee on Ways and means some days ago, and in accordance with an understanding reached by Senator Harrison, Chairman of the Senate Finance Committee, and the Chairman of the Ways and Means Committee, relating to legislation made necessary by the repeal of the eighteenth amendment and the imposing of taxes on liquor.

It was understood, and our calendar was so prepared, that representatives of the executive departments would appear first; that a representative of the Treasury Department would appear this morning, perhaps the Acting Secretary of the Treasury. Within the last few minutes we have received information that the Treasury Department and other executive departments request additional time in which to make further preparations for the hearing. There seems to have been some misunderstanding or some conflict with respect to this hearing and the hearing on revenue measures to be conducted on the 15th of December. So that is the situation at the present moment.

Senator Harrison, have you any statement you would like to make!

Senator HARRISON. Mr. Chairman, in behalf of the Finance Committee I desire to express to the committee our appreciation of the invitation to sit in with the Ways and Means Committee in the consideration of this very important question. Of course, we desire to have the record show that the Ways and Means Committee is not in any way deviating from the time-honored precedent of initiating

We understand we are here at sufferance, and that we are merely sitting in, and

so forth, without any right to consider the subject jointly with the Ways and Means Committee.

The chairman stated that the Treasury was not ready. The information I get is that the Treasury will be ready about tomorrow. They did have a very exhaustive investigation up there upon the part of certain people representing the executive units of the Govern

revenue measures.

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