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COMMITTEE ON WAYS AND MEANS

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

HAROLD KNUTSON, Minnesota JOHN W. McCORMACK, Massachusetts DANIEL A. REED, New York DAVID J. LEWIS, Maryland

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

THOMAS A. JENKINS, Ohio
JERE COOPER, Tennessee
JOHN W. BOEHNE, JR., Indiana
CLAUDE A. FULLER, Arkansas
WESLEY E. DISNEY, Okla oma
ARTHUR P. LAMNECK, Ohio
FRANK H. BUCK, California
RICHARD M. DUNCAN, Missouri
CHESTER THOMPSON, Illinois
J. TWING BROOKS, Pennsylvania
JOHN D. DINGELL, Michigan

E. W. G. HUFFMAN, Clerk

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Statements of

Alprin, Morris O., representing the Wholesale Wine and Spirits Pago

Merchants Association of New York.-.-

80

Celler, Hon. Emanuel, a Representative in Congress from the State

of New York.

88

Choate, Hon. Joseph H., Jr., Federal Alcohol Control Administration.

8, 58

Coleman, Frank A., president, National Wholesale Wine and Liquor

Dealers Association..

65

Eppley, George E., member Ohio State Liquor Board.

54
Esselborn, Paul, brewer, Cincinnati, Ohio.

63
Flynn, Michael J., representing the Labor National Committee for
Modification and Repeal.--

107
Graves, Harold N., Assistant to the Secretary of the Treasury

29
Greenhut, Eugene, Chairman, Committee of the National Civic Fed-
eration of New York

104

Hankerson, F. P., representing the National Legislative Committee

of the Cooperage Industry-

Johnston, A. Sidney, president, Associated Cooperage Industries of

America..

73

Lipsett, Charles H., publisher, American Wine and Liquor Journal -103, 132

McCabe, George P., general counsel, American Brewers Association - 61

McMackin, Hugh J., secretary, National Wholesale Wine and

Liquor Dealers Association..

120

Mellott, Arthur J., Deputy Commissioner, Bureau of Internal Rev-

44 mm
Nicholson, James R., representing Ruppert Brewery, New York City- 61
O'Connor, A. D., former supervisor, Code Authority for the Whole-
sale Beer Distributors.

116

O'Malley, Hon. Thomas, a Representative in Congress from the

State of Wisconsin...

95

Briefs:

Caskey, Fred A., general counsel, League of Distilled Spirits Recti-

fiers, Inc.-

113

Doran, Dr. J. M., administrator, Distilled Spirits Institute-

109

Hester, C. M., attorney, Treasury Department.

132

Lourie, Harry L., representing the Association of Alcoholic Beverage

Importers.

111

Somerville, H. P., representing the American Hotel Association -- 98

enue.

FEDERAL ALCOHOL CONTROL ACT

WEDNESDAY, JUNE 19, 1935

HOUSE OF REPRESENTATIVES,
COMMITTEE ON WAYS AND MEANS,

Washington, D. C. The committee met, pursuant to call, at 7:30 p. m., in the committee room, New House Office Building, Hon. Robert L. Doughton (chairman) presiding.

(The committee had under consideration H. R. 8539, which bill is as follows:)

(H. R. 8539, 74th Cong., 1st sess.) A BILL To further protect the revenue derived from distilled spirits, wind, and malt beverages, to regulate interstate and foreign commerce and enforce the postal laws with respect thereto, to enforce the Twenty-first Amendment, and for other purposes

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) there shall be levied, assembled, collected, and paid annual occupational taxes at the rates provided in subsection (b) by the following persons for the privilege of carrying on any of the following businesses:

(1) Importers importing into the United States distilled spirits, wine, or malt beverages;

(2) Persons engaged in selling, or shipping for sale, in interstate or foreign commerce distilled spirits, wine, or malt beverages imported into the United States;

(3) Distillers of distilled spirits, producers of wine, and producers of malt beverages;

(4) Rectifiers and blenders of distilled spirits or wine;

(5) Persons engaged in the business of purchasing for resale at wholesale distilled spirits, wine, or malt beverages; and

(6) Any other person not included in the foregoing, who is the holder of a basic permit issued under this Act and is engaged in any business covered by such permit.

(b) Such tax shall be at the rate of $10 per annum and shall be in addition to any other occupational tax imposed on such person. In the case of any person subject to an occupational tax under any law of the United States, the tax imposed by this section shall be levied, assessed, collected, and paid in the same manner, at the same time, and subject to the same provisions of law (including penalties) as such other tax. In the case of a person who is not subject to any occupational tax under any law of the United States the tax imposed by this section shall be levied, assessed, collected, and paid in the same manner, at the same time, and subject to the same provisions of law (including penalties) as the tax imposed by Paragraph “First” of Section 3244 of the Revised Statutes, as amended (relating to the tax on brewers).

Sec. 2. (a) There is hereby created the Federal Alcohol Control Administration as a division in the Treasury Department.

(b) The Administration shall be headed by an Administrator who shall be appointed by the President by and with the advice and consent of the Senate. The Administrator shall for his services receive compensation at the rate of $10,000 per annum, payable monthly, together with actual and necessary traveling and subsistence expenses while engaged in the exercise of his powers and duties

1

outside the District of Columbia. No person shall be eligible to appointment, or continue in office, as Administrator if he is engaged or financially interested in, or is an officer or director of or employed by a corporation engaged in, the production or sale or other distribution of alcoholic beverages, or the financing thereof.

(c) The Administrator shall, with the approval of the Secretary of the Treasury, but without regard to the Civil Service laws and the Classification Act of 1923, as amended, appoint and fix the compensation and duties of such officers and employees as he deems necessary to carry out his powers and duties.

(d) The Administrator is authorized and directed to prescribe such rules and regulations as may be necessary to carry out his powers and duties. All rules and regulations prescribed by the Administrator shall be subject to the approval of the Secretary of the Treasury.

(e) Appropriations to carry out powers and duties of the Administrator shall be available for expenditure, among other purposes, for personal services and rent in the District of Columbia and elsewhere, expenses for travel and subsistence, for law books, books of reference, magazines, periodicals, and newspapers, for contract stenographic reporting services, for subscriptions for library services, for purchase of samples for analsyis or use as evidence, and for holding conferences of State and Federal liquor-control officials.

(f) The Administrator may, with the consent of the department or agency affected, utilize the services of any department or other agency of the Government to the extent necessary to carry out his powers and duties, and he may authorize officers and employees thereof to act as his agents.

(g) The provisions, including penalties, of sections 9 and 10 of the Federal Trade Commission Act, as now or hereafter amended, shall be applicable to the jurisdiction, powers, and duties of the administrator, and to any person (whether or not a corporation) subject to the provisions of laws administered by the Administrator.

(h) The Administrator is authorized to require, in such manner and form as he shall prescribe, such reports as are necessary to carry out his powers and duties.

UNLAWFUL BUSINESSES WITHOUT PERMIT Sec. 3. In order effectively to regulate interstate and foreign commerce in distilled spirits, wine, and malt beverages, to enforce the Twenty-first Amendment, and to protect the revenue and enforce the postal laws with respect to distilled spirits, wine, and malt beverages:

(a) It shall be unlawful, except pursuant to a basic permit issued under this Act by the Administrator

(1) to engage in the business of importing into the United States distilled spirits, wine, or malt beverages, or

(2) for any person so engaged to sell, offer or deliver for sale, contract to sell, or ship, in interstate or foreign commerce, directly or indirectly or

through an affiliate, distilled spirits, wine, or malt beverages so imported. This subsection shall take effect sixty days after the date of the enactment of this Act.

(b) It shall be unlawful, except pursuant to a basic permit issued under this Act by the Administrator

(1) to engage in the business of distilling distilled spirits, producing wine, producing malt beverages, rectifying or blending distilled spirits or wine, or bottling, or warehousing and bottling, distilled spirits, or

(2) for any person so engaged to sell, offer or deliver for sale, contract to sell, or ship, in interstate or foreign commerce, directly or indirectly or through an affiliate, distilled spirits, wine, or malt beverages to distilled, produced, rectified, blended, or bottled, or warehoused and bottled. This subsection shall take effect sixty days after the date of the enactment of this Act.

(c) It shall be unlawful, except pursuant to a basic permit issued under this Act by the Administrator

(1) to engage in the business of purchasing for resale at wholesale distilled spirits, wine, or malt beverages, or

(2) for any person so engaged to receive or to sell, offer or deliver for sale, contract to sell, or ship, in interstate or foreign commerce, directly or indirectly or through an affiliate, distilled spirits, wine, or malt beverages so purchased. This subsection shall take effect January 1, 1936.

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