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AN ACT TO PROVIDE REVENUE BY THE TAXATION OF CERTAIN
NONINTOXICATING LIQUOR, AND FOR OTHER PURPOSES

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PREFACE

H. R. 13742, to provide revenue by the taxation of certain nonintoxicating liquor, and for other purposes, passed the House of Representatives on December 21, 1932. It was received in the Senate and referred to the Committee on the Judiciary on December 22, 1932. The Committee on the Judiciary reported the same to the Senate and it was referred to the Committee on Finance on January 23, 1933. The Committee on Finance met on January 30, 1933, for the purpose of considering the bill. It was decided, after due deliberation, that hearings would be confined to the revenue features only Extensive hearings were held by the House Ways and Means Committee, by the Senate Committee on Judiciary and also by the Senate Committee on Manufactures on a similar measure. The committee felt, therefore, that to have open hearings giving audience to those desiring to be heard would amount to repetition and duplication of testimony already available. The hearing was accordingly held in closed session and limited to representatives of the Treasury Department.

I. M. STEWART, Clerk.

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