Floor-stock Tax on Whiskey. Hearings ... on H.J. Res. 6831938 - 102 pages |
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Page 34
... salers with possible exemption of 500 gallons that chaos will result in merchandising . MCKESSON KIRK GEARY Co. , Wholesale druggists . W. F. GEARY , President . STATEMENT OF FELIX V. GOLDSBOROUGH , PRESIDENT AND GENERAL MANAGER ...
... salers with possible exemption of 500 gallons that chaos will result in merchandising . MCKESSON KIRK GEARY Co. , Wholesale druggists . W. F. GEARY , President . STATEMENT OF FELIX V. GOLDSBOROUGH , PRESIDENT AND GENERAL MANAGER ...
Page 40
... salers in the business , and they are not all fortified with capital sufficient to do business on . In addition to that , there is a certain amount of obsolete brands of whisky that have become obsolete on account of slow moving . The ...
... salers in the business , and they are not all fortified with capital sufficient to do business on . In addition to that , there is a certain amount of obsolete brands of whisky that have become obsolete on account of slow moving . The ...
Page 42
... salers out of a possible 200. We have two classes of wholesalers , 100 of which are all alcohol beverage dealers , and 100 of which are wine and beer wholesalers . The question of the imposition of a floor - stock tax as contained in ...
... salers out of a possible 200. We have two classes of wholesalers , 100 of which are all alcohol beverage dealers , and 100 of which are wine and beer wholesalers . The question of the imposition of a floor - stock tax as contained in ...
Page 44
... salers , or for the purpose of again overloading dealers with new goods , solely for the purpose of reducing the present distillery stocks , which are at present overloaded ? The average wholesaler cannot stand it , and we trust that ...
... salers , or for the purpose of again overloading dealers with new goods , solely for the purpose of reducing the present distillery stocks , which are at present overloaded ? The average wholesaler cannot stand it , and we trust that ...
Page 46
... saler's or distributor's viewpoint , to place a floor - stock tax on liquor in addition to the amount in stock on May 15 or on any other arbi- trary date prior to the effective date of this act ? That would be , in other words , to ...
... saler's or distributor's viewpoint , to place a floor - stock tax on liquor in addition to the amount in stock on May 15 or on any other arbi- trary date prior to the effective date of this act ? That would be , in other words , to ...
Common terms and phrases
25-cent tax 500 gallons additional 25 cents alcohol amount ANDRESEN average Bardstown barrel BERKSHIRE beverage blended whisky BOEHNE Boston bottle BOYER Buck cents a gallon chain stores COOPER cost COVINGTON CROWTHER CULLEN DINGELL distilled spirits distilleries distributors DUNCAN effective EMMET O'NEAL exemption favor floor stocks floor tax floor-stock tax FULLER gallon of whisky going GOLDSBOROUGH GREEN hear HIGGINS HINES Hiram Walker House Joint Resolution imposed increase Independent Distillers Independent Kentucky Distillers industry KNUTSON Louisville Massachusetts McCORMACK McMACKIN merchandise months National Retail Package Nelson County O'NEAL Package Stores Association percent present President prior to July question R. N. WATHEN Readville rectifiers represent Retail Package Stores revenue ROBERTSON ROSBECK salers Secretary sell SOBLE statement STEINBERG tax of 25 tax on distilled tax-paid telegram THOMPSON TREADWAY warehouse Wholesale Liquor Dealers William Steinberg WINKLE withdrawals
Popular passages
Page 1 - ... on each proof gallon, or wine gallon when below proof, and a proportionate tax at a like rate on all fractional parts of such proof or wine gallon, to be paid by the distiller or importer when withdrawn, and collected under the provisions of existing law.
Page 1 - Act is passed, are held by a retailer in a quantity in excess of fifty gallons in the aggregate, or by any other person, corporation, partnership, or association in any quantity, and which are intended for sale, there shall be levied, assessed, collected, and paid a tax of $1.10 (or, if intended for sale for beverage purposes or for use in the manufacture or production of any article used or intended for use as a beverage, a tax of...
Page 22 - Sir, this is a novel idea. At the time when these measures were before Congress in 1850, when the questions involved in them were discussed from day to day, from week to week, and from month to month...
Page 1 - Treasury shall prescribe. Payment of the tax shown to be due may be extended to a date not exceeding seven months from the passage of this Act, upon the filing of a bond for payment in such form and amount and with such sureties as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe.
Page 1 - All provisions of law, including penalties, applicable in respect of internal-revenue taxes on distilled spirits shall, Insofar as applicable and not Inconsistent with this subsection, be applicable in respect of the floor stocks tax imposed hereuuder. For the purposes of this subsection the term
Page 95 - Association, American Drug Manufacturers Association, American Pharmaceutical Manufacturers Association, National Association of Boards of Pharmacy, American Association of Colleges of Pharmacy, Federal Wholesale Druggists Association, National Wholesale Druggists Association, The Proprietary Association.
Page 1 - Act to pay the tax shall, within thirty days after its passage, make return under oath in such form and under such regulations as the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury shall prescribe.
Page 5 - ... That is all, gentlemen, thank you. Mr. CULLEN. Thank you for your statement, Mr. O'Neal. I think we should now hear from Mr. Berkshire, representing the Treasury Department. STATEMENT OF STEWART BERKSHIRE, DEPUTY COMMISSIONER, BUREAU OF INTERNAL REVENUE, TREASURY DEPARTMENT Mr. CULLEN. Mr. Berkshire, will you please state for the record your name and your position in the Treasury Department? Mr. BERKSHIRE. I am Stewart Berkshire, deputy commissioner of the Bureau of Internal Revenue, who will...
Page 20 - Will you state your name and whom you represent, for the record ? STATEMENT OF RW HOOKER, VICE PRESIDENT, SYNTHETIC ORGANIC CHEMICAL MANUFACTURERS ASSOCIATION Mr.
Page 70 - Massachusetts, and who will qualify the number of retailers represented by_ the opposition and the number of retailers represented by those for it, and if it meets with your approval, Mr. Chairman, I would like about 1 minute for Mr. Patterson. Mr. CULLEN. We will hear Mr. Patterson for a short statement. Mr. McCoRMACK. If this 500-gallon exemption were put in there, the tax question would not be involved then, woidd it? As a matter of fact, the distillers would absorb the tax, would they not? Mr....