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EXCISE TAX REDUCTION ACT OF 1954

44537

STANFORD

LIBRARY

HEARING

BEFORE THE

MAR 30 1954

COMMITTEE ON FINANCE

UNITED STATES SENATE

EIGHTY-THIRD CONGRESS

SECOND SESSION

ON

H. R. 8224

AN ACT TO REDUCE EXCISE TAXES, AND
FOR OTHER PURPOSES

LIB.

MARCH 15, 1954

Printed for the use of the Committee on Finance

UNITED STATES
GOVERNMENT PRINTING OFFICE

WASHINGTON: 1954

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CONTENTS

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Bruner, Dal L., executive secretary, Iowa State Pharmaceutical Asso-
ciation, Des Moines, Iowa---

170

Burr, Robert M., secretary, National Electric Manufacturers Associa-
tion, Excise Tax Committee__

144

Cannelli, John, National Bowling Council.

123

Carlson, Carl, Cigar Manufacturers Association.

130

Cole, Col. H. A., member of the Board of Directors of Allied States
Association of Motion Picture Exhibitors, in behalf of the Council
of Motion Picture Organizations, Inc., with enclosures.

Columbia Records, Inc.-

152

Costley, Alton M., chairman, National Affairs Committee, the Na-
tional Automobile Dealers Association___

178

Council of Motion Picture Organizations, Inc.-Joint Statement of
H. A. Cole and Pat McGee..

152

Coyne, Robert W., Special Counsel, Council of Motion Picture Or-
ganizations.

239

Doering, H. B., Peoples Theater, Garnett, Kans....

246

Donovan, James J., president, National Licensed Beverage Associa-
tion, Washington, D. C..........

165

Fancey, Oliver F., Washington representative, National Screw Ma-
chine Products Association_.

68

Farr, Mort, chairman of the board, National Appliance and Radio
and Television Dealers Association.

62

Fountain Pen and Mechanical Pencil Manufacturers Association,
with attachments---.

112

Frick, Ford C., commissioner of baseball_

89

Funston, G. Keith, president, New York Quotation Co.--.

268

Gilstad, Leif, first vice president, Transportation Association of
America_.

182

Halligan, Charles W., chairman of the tax committee of the tire divi-
sion of the Rubber Manufacturers Association on behalf of tire and
tube manufacturers.

Halvorson, Lloyd C.,

78

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Statement of-Continued

Holland, Hon. Spessard L., a United States Senator from the State
of Florida

Holloway, Fuller, counsel, the Toilet Goods Association

Howe, Harold K., executive secretary, the Lawn Mower Institute,

Inc., Washington, D. C.

Humphrey, Hon. George M., Secretary of the Treasury
International Union of Electrical, Radio, and Machine Workers, CIO
Johnson, Hon. Edwin C., supporting his amendment providing excise
tax relief to small brewers

Joyce, R. E. chairman, Tax Council of the Alcoholic Beverage Indus-
try

King, Frank L., executive vice president, Fountain Pen and Mechani-

cal Pencil Manufacturers' Association, Inc..

Lanier, J. C., J. C. Lanier Farms, Greenville, N. C.
Litzenberger, Arthur, chairman, legislative committee of the Roller
Skating Rink Operators Association of America

McDaniel, Glen, ̄ president, Radio-Electronics-TV Manufacturers
Association_

Prepared statement_

McGee, Pat, vice president of Theater Owners of America, in behalf of

the Council of Motion Picture Organizations, Inc., with enclosures -

McKemis, Peter R., Jr., special counsel, American Home Laundry
Manufacturers Association.

Mendelson, L. R., president, Hotstream Heater Co., Cleveland, Ohio,
and chairman of the Water Heater Manufacturers tax committee__

National Automobile Dealers Association.-

National Licensed Beverage Association__.

New Hampshire Highway Users Conference, resolution..

O'Connor, C. E., Jr., vice president, the Diamond Match Co., New

York, N. Y

Ott, William H., Jr., chairman, legislation committee, the National
Industrial Traffic League.

Page

169

80

224

163

263

174

298

283

19

31

55

51

126

Packard, Arthur J., chairman of the board of directors of the American
Hotel Association____.

281

Parker, C. A., executive director, National Aviation Trades Asso-
ciation__.

116

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Thomas, R. O., legal counsel and director, W. A. Sheaffer Pen Co.,
Fort Madison, Iowa.

101

Trautman, George M., president-treasurer, National Association of
Professional Baseball Leagues

89

Trible, John R., Appliance Parts Jobbers Association, Inc.
Western Union Telegraph Co

77

112

Wood, Robert N., president, Fountain Pen and Mechanical Pencil
Manufacturers' Association, Inc..

102

Additional information:

Annual production of home freezers, 1951-53, table submitted by
Arthur D. Condon, counsel, Amana Refrigeration, Inc., Amana,
Iowa...

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Argument for exemption of classical phonograph records from the

manufacturers excise tax- .

Cigar excise taxes should be reduced- -a new tax schedule should be
adopted, submitted by Carl Carlson, Cigar Manufacturers' Asso-
ciation_

135

Cigar Industry's Excise Tax Story, submitted by Carl Carlson,
Cigar Manufacturers' Association_

Federal Government, surplus or deficit, administrative budget basis
and cash basis, fiscal years 1940-1955, table submitted by Hon.
George M. Humphrey, Secretary of the Treasury-

134

257

Additional information-Continued

Governmental treatment of water heaters as a plumbing item, necessary

for health and housing-

Resolution submitted by New Hampshire highway users conference__
Letter from-

Adam, Thomas, Presbyterian Church, Greybull, Wyo., to Hon.
Lester C. Hunt..

Babbitt, William C., managing director, National Association of

Photographic Manufacturers, Inc., to committee, March 15,

1954, with enclosures__

Bailey, Clyde S., executive vice president, United States Inde-
pendent Telephone Association, Washington, D. C., to chair-
man, March 17, 1954

Baldwin, D., secretary, Minnesota State Fair, St. Paul, Minn., to
Hon. Edward Thye, January 28, 1954.

Barit, A. E., chairman, Automobile Manufacturers' Association,

Washington, D. C., to chairman, March 17, 1954.

Bartlett, Hon. E. L., Delegate to Congress from Alaska, to chair-
man, March 17, 1954, supporting the position of the Alaska
Steamship Co.

Bean, D. D., president, D. D. Bean & Sons Co., Jaffrey, N. H.,
to committee-

Becker, Ralph E., representing the National Association of the

Legitimate Theatre, Inc., to chairman, March 16, 1954, with

enclosures

Berkowitz, Max, director, national attorney for the Ladies'
Handbag Industry, to chairman, March 15, 1954
Bossemeyer, James L., executive vice president, National Associa-
tion of Travel Organizations, Washington, D. C., to chairman,
March 16, 1954, transmitting statement_

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Carroll, Howard J., general secretary, National Catholic Welfare
Conference, to chairman, March 17, 1954___

188

Coleman, L. V., director, the American Association of Museums
Washington, D. C., to chairman, March 12, 1954, with en-
closures

278

Coyne, Robert W., special counsel, Council of Motion Picture

Organizations, Inc., New York, N. Y., to Hon. Frank Carlson,

March 15, 1954, with enclosures_

Easbey, Dudley T., Jr., secretary, the Metropolitan Museum
of Art, to committee, March 15, 1954, and attachment..
Ferguson, Hon. Homer, to chairman, March 17, 1954---
Frates, George H., Washington representative, the National Asso-
ciation of Retail Druggists, to chairman, March 16, 1954---
Greene, Francis T., executive vice president, American Merchant
Marine Institute, Inc., Washington, D. C., to chairman, March
15, 1954_..

Hendrickson, Harry M., president, Montana Automobile Dealers

Association, Helena, Mont., to chairman, March 15, 1954---

Howe, Harold, executive secretary, Lawn Mower Institute, Inc.,
to chairman, March 13, 1954, transmitting statement--

Hunt, Hon. Lester C., to chairman, March 8, 1954, transmitting

letter of Thomas Adam, Presbyterian church, Graybull, Wyo--

Hulse, John B., managing director, Truck-Trailer Manufacturers'
Association, Inc., Washington, D. C., to chairman, March 18,
1954.

168

299

169

284

79

300

280

Kline, Allan B., president, American Farm Bureau Federation,
Washington, D. C., to chairman, March 17, 1954-----

Lampley, A. M., vice president, Brotherhood of Locomotive Fire-

men and Enginemen, to chairman, March 16, 1954_.

286

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