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MITTEE ON WAYS AND MEANS
OUSE OF REPRESENTATIVES

OCTOBER 31 To NOVEMBER 10, 1927 ding briefs, memoranda, and letters received up to November 21, 1927

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1927-28

HEARINGS

BEFORE THE

COMMITTEE ON WAYS AND MEANS

HOUSE OF REPRESENTATIVES

INTERIM, 69TH-70TH CONGRESSES

OCTOBER 31 TO NOVEMBER 10, 1927
Including briefs, memoranda, and letters received up to November 26, 1927

INDEXED

72038

WASHINGTON
GOVERNMENT PRINTING OFFICE

UNITED STATES
1927

44 3955T
09/97

XL1
53-005-00 GB

1221

COMMITTEE ON WAYS AND MEANS-ELECT

HOUSE OF REPRESENTATIVES

SEVENTIETH CONGRESS

WILLIAM R. GREEN, Iowa, Chairman WILLIS C. HAWLEY, Oregon.

JOHN N. GARNER, Texas. ALLEN T. TREADWAY, Massachusetts. JAMES W. COLLIER, Mississippi. ISAAC BACHARACH, New Jersey.

WILLIAM A. OLDFIELD, Arkansas. LINDLEY H. HADLEY, Washington.

CHARLES R. CRISP, Georgia. CHARLES B. TIMBERLAKE, Colorado. JOHN F. CAREW, New York. HENRY W. WATSON, Pennsylvania.

WHITMELL P. MARTIN, Louisiana. JAMES C. MCLAUGHLIN, Michigan,

HENRY T. RAINEY, Illinois. CHARLES C. KEARNS, Ohio.

CORDELL HULL, Tennessee. CARL R. CHINDBLOM, Illinois.

C. C. DICKINSON, Missouri. FRANK CROWTHER, New York.

ROBERT L. DOUGHTON, North Carolina. CHARLES L. FAUST, Missouri. RICHARD S. ALDRICH, Rhode Island.

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PREFACE

Shortly before the close of the Sixty-ninth Congress it became apparent that some changes in the Revenue Act of 1926 were necessary to clarify the law and the administration thereof. It also appeared likely that there would be substantial surpluses in the fiscal years 1927 and 1928, and that a further reduction in taxes could be made without impairing the Treasury.

In order to expedite such legislation, a provision was inserted in the second deficiency bill authorizing those members of the Committee on Ways and Means who are Members elect to the Seventieth Congress to sit as a committee for the purpose of formulating a bill. When it became apparent that the deficiency bill would fail, House Joint Resolution 373, containing the identical language used in the second deficiency bill, was introduced and passed the House. The resolution was as follows:

Resolved, etc., That after March 4, 1927, those members of the Committee on Ways and Means of the House of Representatives who are Members elect to the Seventieth Congress, or a majority of them, until the meeting of the first session of the Seventieth Congress, are authorized, by subcommittee or otherwise, to hold such hearings and to sit at such times and places within the Cnited States, to employ such expert, clerical, and stenographic services, and to gather such information, through Government agents or otherwise, as to them may seem fit in the preparation of a bill or bills for the revision of the revenue act of 1926 and internal revenue laws, and of the laws relating to the administration of the customs, including the compensation of officers and employees of the customs service; and they are authorized to have such printing and binding done (notwithstanding any limitation in existing law as to number of copies of any document), and to incur such other expenses as may be deemed necessary; all such expenses (except for printing and binding, which shall be charged to the appropriation for printing and binding for Congress), not to exceed $5,000, to be paid out of the contingent fund of the House on the usual vouchers approved as now provided by law.

The resolution went to the Senate on the morning of March 4, 1927; was called up by Senator Curtis, and passed. A few minutes after this action Senator Harrison, of Mississippi, entered the Senate Chamber and moved to reconsider the vote by which the resolution passed. That motion was pending when Congress adjourned at noon, which prevented the enactment of the resolution into law. The colloquy in the Senate was as follows:

(Cong. Rec., Vol. 68, pt. 5, p. 5887) The VICE PRESIDENT. Is there objection to the immediate consideration of the joint resolution?

There being no objection, the Senate, as in Committee of the Whole, proceeded to consider the joint resolution.

The joint resolution was reported to the Senate without amendment, ordered to a third reading, read the third time, and passed.

Mr. HARRISON subsequently said: I enter a motion to reconsider the vote by which House Joint Resolution 373 was passed. It was passed before I came into the Chamber. It is with reference to the House Ways and Means Com. mittee sitting in vacation, through subcommittees, etc.

III

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