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I on Intoxicating Liquor

JOINT HEARINGS

BEFORE THE

MMITTEE ON WAYS AND MEANS
HOUSE OF REPRESENTATIVES

AND THE

COMMITTEE ON FINANCE
UNITED STATES SENATE

SEVENTY-THIRD CONGRESS

INTERIM, FIRST AND SECOND SESSIONS

DECEMBER 11 to 14, 1933

UNITED STATES

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on Intoxicating Liquor

JOINT HEARINGS

BEFORE THE

MITTEE ON WAYS AND MEANS
OUSE OF REPRESENTATIVES

AND THE

COMMITTEE ON FINANCE
UNITED STATES SENATE

SEVENTY-THIRD CONGRESS

INTERIM, FIRST AND SECOND SESSIONS

DECEMBER 11 to 14, 1933

UNITED STATES
GOVERNMENT PRINTING OFFICE

WASHINGTON: 1934

462565

COMMITTEE ON WAYS AND MEANS

HOUSE OF REPRESENTATIVES

ROBERT L. DOUGHTON, North Carolina, Chairman

B. HILL, Washington
H. CULLEN, New York
OPHER D. SULLIVAN, New York
G. SANDERS, Texas

- MCCORMACK, Massachusetts
T C. DICKINSON, Missouri
. LEWIS, Maryland
- VINSON, Kentucky
DOPER, Tennessee

C. SHALLENBERGER, Nebraska

S WEST, Ohio

. BOEHNE, JR., Indiana

V. MCCLINTIC, Oklahoma

ALLEN T. TREADWAY, Massachusetts
ISAAC BACHARACH, New Jersey
FRANK CROWTHER, New York
JAMES A. FREAR, Wisconsin
HAROLD KNUTSON, Minnesota
DANIEL A. REED, New York
ROY O. WOODRUFF, Michigan
THOMAS A. JENKINS, Ohio
WILLIAM E. EVANS, California

E. W. G. HUFFMAN, Clerk

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TAX ON INTOXICATING LIQUOR

MONDAY, DECEMBER 11, 1933

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

Washington, D.C.

NGS ON REVISION OF THE EXISTING INTERNAL REVENUE TOMS LAWS DEALING WITH INTOXICATING LIQUORS

ittees met in joint session at 10:30 a.m., Hon. Robert presiding.

MAN. The committees will be in order.

bint hearing by the Senate Finance Committee and the n Ways and Means of the House of Representatives, ance of a resolution passed by the Committee on Ways me days ago, and in accordance with an understanding Senator Harrison, Chairman of the Senate Finance nd the Chairman of the Ways and Means Committee, gislation made necessary by the repeal of the eighteenth nd the imposing of taxes on liquor.

erstood, and our calendar was so prepared, that reprethe executive departments would appear first; that a of the Treasury Department would appear this mornthe Acting Secretary of the Treasury. Within the last ve have received information that the Treasury Departher executive departments request additional time in e further preparations for the hearing. There seems some misunderstanding or some conflict with respect to and the hearing on revenue measures to be conducted of December. So that is the situation at the present

rrison, have you any statement you would like to make? RRISON. Mr. Chairman, in behalf of the Finance Come to express to the committee our appreciation of the it in with the Ways and Means Committee in the conthis very important question. Of course, we desire to d show that the Ways and Means Committee is not in ating from the time-honored precedent of initiating ires. We understand we are here at sufferance, and erely sitting in, and so forth, without any right to conct jointly with the Ways and Means Committee.

an stated that the Treasury was not ready. The inet is that the Treasury will be ready about tomorrow. e a very exhaustive investigation up there upon the

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