CONGRESSIONAL RECORD-HOUSE FEBRUARY 22 Mr
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2600 CONGRESSIONAL RECORD-HOUSE FEBRUARY 22 Mr. KING. Mr. President, at the last session of Congress, tration Act must be put into effect from March 1, 1936, to August 15, 1936, in the case of distilled spirits, and December 15, 1936, in Senators will recall, the final deficiency appropriation bill the case of wines and malt beverages. carried an appropriation to enable the Federal Alcohol Ad Under the provisions of section 5 (e) no bottler may bottle, ministration to make certain surveys and to issue certain li ·and no imp<>rter may remove from customs custody, distilled censes and permits to those engaged in the sale of various spirits or wine or malt beverages, unless such bottler or importer has obtained a certificate of label approval issued by the Adminis distilled wine and malf liquors. Unfortunately, with the trator covering such distllled spirits, wine or malt beverages, or demise of that bill, the work which was to be performed by an exemption from the labeling provisions with respect to liquors the organization referred to was not completed. The result not sold, offered for sale, or shipped in interstate or foreign com is that several thousand persons who are today legitimately merce. In view of the fact that it wm be necessary to issue approximately 125,000 certificates of label approval, it will not be engaged in the business may not continue their business after possible by March 1, 1936, for the Federal Alcohol Administration March 1, which is only a few days distant, without receiving to issue the required certificates of label approval or certificates permits. The Treasury Department is unable to make the of exemption. Section 5 (e) directs officers of internal revenue and customs to withhold the release of distilled spirits, wine, or surveys and issue the licenses and permits, including labels, malt beverages from the bottling plant or customs custody unless which are indispensable if persons shall continue in the busi a certificate of label approval has been obtained or an exemption ness authorized by the Federal Alcohol Administration Act of granted. Unless the time is extended for putting the label pro August 29, 1935. visions into effect there will be thousands of cases where the cer tificate of label approval or exemption has not been granted be In conference yesterday with Treasury officials tney re fore March 1, 1936, and internal revenue and customs officers quested that a joint resolution be passed immediately to meet will be compelled by law to withhold the release of products not the emergency. Senators are receiving communications from covered by such certificates. It is estimated that the issuance of certificates of label . approval many States from persons who are engaged in the business and exemptions in the case of distilled spirits can be completed authorized by the act mentioned. by August 15, 1936, and in the case of wines and fermented malt Accordingly, I prepared a joint resolution to carry into beverages by December 15, 1936; and the joint resolution extends effect that which is desired by the Treasury Department and to those dates the time within which the labeling provisions shall which is necessary to protect persons who are engaged in a become effective. business authorized by law. TAX LIABILITIES AND LIENS UNDER TOBACCO, COTTON, AND POTATO I offer the joint resolution and ask unanimous consent for ACTS its present consideration. Mr. SMITH. Mr. President, I ask the Chair to lay before The VICE PRESIDENT. Without objection, the joint reso the Senate House billl1138. lution will be received. The VICE PRESIDENT laid before the Senate the bill The joint resolution <S. J. Res. 217) postponing the effec <H. R. 11138) to extinguish tax liabilities and tax liens tive date of certain permit and labeling provisions of the arising out of the Tobacco, Cotton, and Potato Acts, which Federal Alcohol Administration Act was read the first time was read the first time by its title and the second time at by its title and the second time at length, as follows: length, as follows: Resolved, etc., That section 3 (c) of the Federal Alcohol Admin Be it enacted, etc., That the act entitled "An act to repeal the istration Act, approved August 29, 1935, is amended by striking out Kerr Tobacco Act, the Bankhead Cotton Act of 1934, and the "March 1, 1936" and inserting in lieu thereof "July 1, 1936." Potato Act of 1935", approved February 10, 1936, is amended by SEc. 2. Section 5 (e) of such act is amended by striking out striking out "; and all liens for taxes imposed as provided in sub "March 1, 1936" and inserting in lieu thereof "August 15, 1936, in division (f) of section 4 of Public Law No. 169 are hereby canceled the case of distilled spirits, and December 15, 1936, in the case of and released." and inserting in lieu thereof a period and the fol wine and malt beverages." lowing: "No tax, civil penalty, or interest which accrued under any provision of law repealed by this act and which is uncollected The VICE PRESIDENT. Is there objection to the present on the date of the ena-ctment of this act shall be collected; and consideration of the joint resolution? · all liens for taxes, civil penalties, or interest arising out of taxes Mr. COUZENS. Mr. President, although I have discussed under such provisions of law are canceled and releasoo." the matter somewhat with the Senator from Utah, I do not Mr. SMITH. Mr. President, just a word of explanation. understand why there should be a difference in the dates In passing the repeal law we thought we had repealed all when the provisions of the law mentioned in the joint resolu taxes and liens, but it seems the language of the act was not tion are to go into effect under the extension proposed. sufficient to accomplish that purpose. The House corrected Mr. KING. As I understand, in the preparation of the the language, and that correction is embodied in the measure labels, and so forth, a longer period will be required. The which has just been laid before the Senate. I ask unani Treasury Department indicated that a difference in the dates mous consent for the immediate conside~ation of the bill. should be fixed for each of the activities required under the The VICE PRESIDENT. Is there objection? law. There being no objection, the bill was considered, ordered The VICE PRESIDENT. Is there objection to the present to a third reading, read the third time, and passed. consideration of the joint resolution? There being no objection, the joint resolution was con ADJOURNMENT sidered, ordered to be epgrossed for a third reading, read the Mr. ROBINSON. I move that the Senate adjourn until12 third time, and passed. o'clock noon on Monday next. Mr. KING. Mr. President, I have prepared a statement The motion was agreed to; and (at 1 o'clock and 6 minutes explanatory of the reasons calling for the passage of the p. m.) the Senate adjourned until Monday, February 24, joint resolution, and I ask that it may be inserted in the 1936, at 12 o'clock meridian. RECORD. There being no objection, the explanatory statement was ordered to be printed in the RECORD, as follows: HOUSE OF REPRESENTATIVES Section 3 (c) of the Federal Alcohol Administration Act ap SATURDAY, FEBRUARY 22, 1936 proved August 29, 1935, provides that it shall be unlawful after March 1, 1936, to engage 1n the business of selling at wholesale The House met at 12 o'clock noon. distilled spirits, wines, or malt beverages except pursuant to a The Chaplain, Rev. James Shera Montgomery, D. D., permit issued by the Federal Alcohol Administrator. It is estimated that there are in the United States between 15,000 offered the following prayer: and 20,000 wholesale dealers in distilled spirits, wines, and malt beverages. It will be impossible for the Federal Alcohol Adminis The Lord is good, His mercy endureth forever and His tration to issue permits to all such wholesale dealers entitled truth unto all generations. Thou art our God forever, Thou thereto prior to March 1, 1936. Thus, unless the effective date of wilt be our guide even until death. 0 Father of all man section 3 (c) is extended there will be many wholesale dealers who, through no fault of their own, will be denied the privilege of kind, whose invisible hand may be traced in shaping the lawfully continuing their business after March 1, 1936. It is be destinies of men and nations, we praise Thee for this day lieved that the work of issuing the required permits may be com dedicated to free and representative government. We rejoice pleted by July 1, 1936, and the joint resolution extends to that in the past that lives in the. throbbing, grateful heart of the time the effective date of section 3 (c). · Section 2 of this resolution ·extends the date prior to which the present. We thank Thee for. the peerless soldier, statesman, labeling provisions of section 5 (e) of the Federal Alcohol Adminis- and private citizen whose name we honor. We pray that 1936 CONGRESSIONAL RECORD-HOUSE 2601 ' his spirit may urge us on to greater issues and vaster achieve present. Therefore I make the point of order against the ments. Time has passed, but it has not dimmed his charac resolution. ter, nor lessened our reverence for his memory. May the The SPEAKER. Does the gentleman from Texas desire shadow of his great soul fall on our pathway, guiding the to be heard? patriot on his way, the statesman in quest of wisdom, and Mr.