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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
WILLIAM E. EVANS, California
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
ERNEST P. JONES, Jr., Clerk
TAX ON INTOXICATING LIQUOR
MONDAY, DECEMBER 11, 1933
HOUSE COMMITTEE ON WAYS AND MEANS
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