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BEFORE

!5. Conqueas. Houz) HEARINGS

THE COMMITTEE ON AGRICULTURE

HOUSE OF REPRESENTATIVES

SEVENTY-EIGHTH CONGRESS

FIRST SESSION

ON

H. R. 2400

A BILL TO ELIMINATE THE PROVISIONS OF THE INTERNAL
REVENUE CODE RELATING TO TAXES ON DOMESTIC
MARGARINE AND RELATING TO LICENSE TAXES
UPON MANUFACTURERS, WHOLESALERS,

AND RETAILERS OF MARGARINE

OCTOBER 26 TO NOVEMBER 3, 1943

Printed for the use of the Committee on Agriculture

UNITED STATES
GOVERNMENT PRINTING OFFICE

WASHINGTON : 1943

92417

.44

COMMITTEE ON AGRICULTURE

H. P. FULMER, South Carolina, Chairman
JOHN W. FLANNAGAN, JR., Virginia CLIFFORD R. HOPE, Kansas
RICHARD M. KLEBERG, Texas

J. ROLAND KINZER, Pennsylvania HAROLD D. COOLEY, North Carolina FRED C. GILCHRIST, Iowa ORVILLE ZIMMERMAN, Missouri

AUGUST H. ANDRESEN, Minnesota STEPHEN PACE, Georgia

ANTON J. JOHNSON, Illinois W. R. POAGE, Texas

REID F, MURRAY, Wisconsin GEORGE M. GRANT, Alabama

CLIFF CLEVENGER, Ohio PAT CANNON, Florida

GEORGE W. GILLIE, Indiana VICTOR WICKERSHAM, Oklahoma

EDWIN ARTHUR HALL, New York JERRY VOORHIS, California

ROSS RIZLEY, Oklahoma WALTER K. GRANGER, Utah

WILLIAM S. HILL, Colorado JIM MCCORD, Tennessee

JOHN PHILLIPS, California
E. C. GATHINGS, Arkansas

BOLÍVAR PAGÁN, Puerto Rico
JOSEPH RIDER FARRINGTON, Hawaii

KATHERINE WHEELER, Clerk
II

CONTENTS

PROPONENTS

Statements of —

Page

Boice, Frank, president, American National Live Stock Association,

Sonoita, Ariz..

105

Carlson, Dr. Anton J., University of Chicago

4

Chamberlain, Mrs. E. G., National Federation of Settlements, New

York City -

246

Clark, James Russell, American Hospital Association, Inc., Chicago,
Ill.

240

Davidson, Glenn N., director of research, Durkee Famous Foods,

Cleveland, Ohio.

203

Eldridge, K. C., Eldridge Food Sales, Portland, Oreg-

162
Garen, Mrs. Annie --

289
Gimlet, F. E., prospector, Leadville, Colo-

288
Guckenburger, August F., New York State Food Merchants As-
sociation, Inc., New York City-

232
Gunderson, Dr. Frank L., National Research Council, Washington,
D. C..

31

Henry, Charles G., National Cotton Council, Memphis, Tenn.-

175

Hines, Lewis G., national legislative representative of American

Federation of Labor, Washington, D. C.

219

Hopkins, Arthur G., National Association of Margarine Manu-
facturers, Sherman, Tex.--

59, 91, 110
Johnson, Mrs. Mary Wright, District of Columbia Federation of
Women's Clubs.-

274
Johnson, Mrs. Thomasina Walker, National Nonpartisan Council on
Public Affairs, Washington, D. Ć.--

273

LaGuardia, Hon. Fiorello H., mayor of New York City -

74

Martin, Dr. John G., American Protestant Hospital Association,

Newark, N. J.

242

Moloney, John F., National Cottonseed Products Association, Mem-
phis, Tenn...

200
Montgomery, Donald E., consumers' counsel, United Automobile

Workers (Congress of Industrial Organizations), Washington, D.C. 184

Montevam, William T., National Catholic Conference of Charities,

St. Louis, Mo.

245

Rayburn, Hon. Sam., Speaker of the House of Representatives..

3
Roach, Howard L., vice president, American Soybean Association,
Plainfield, Iowa -

139
Rogers, George, New York State Retail Food Merchants, Rochester,
N. Y.

128
Rogers, Watson, president, National Retail Grocers Secretaries
Association, Oklahoma City, Okla.

192

Schorske, Mrs. Elizabeth, National and Local League of Women

Shoppers, Arlington, Va..

249

Spencer, Arthur, National-American Wholesale Grocers Association,

New York City -

26

Taylor, Tyre, general counsel, National Association of Retail Grocers,

Washington, D. C-

235

Ware, Dr. Caroline F., American Association of University Women,

Vienna, Va..

269

Wing, David G., American Soybean Association, Mechanicsburg,

Ohio.

148

Wyckoff, Miss Gladys M., American Home Economics Association,

Washington, D. C..

264

Letters from departments and selected others..

290

321

Statements of -

Barlow, Floyd S., Ohio Guernsey Breeders' Association, Wooster,

Ohio

Boatwright, Mrs. R. G., Virginia Federation of Women's Clubs,

Coeburn, Va.

Brenckman, Fred, Washington representative of the National Grange-

Brigham, Hon. Elbert S., Montpelier, Vt., former United States

Representative from Vermont.-

Cheney, Mrs. Edith C., member, New York State Assembly, Corning,

N. Y..

Elvehjem, C. A., University of Wisconsin, Madison, Wis.
Fifer, Russell, Ohio Dairy Industry Wartime Committee, Columbus,

Ohio.
Ferguson, Mrs. Meade, Virginia Federation of Women's Clubs, Rich-

mond, Va..

Gullickson, Dr. T. W., Uhiversity of Minnesota, St. Paul, Minn.

Garatt, Mrs. Jennie R., Spencer, N. Y.--

Hoffman, Henry J., chief chemist, State department of agriculture,

St. Paul, Minn.

Holman, Charles W., National Cooperative Milk Producers' Federa-

tion, Washington, D. C...

Horst, Hon. Miles, secretary, Pennsylvania State Department of

Agriculture, Harrisburg, Pa--

Iverson, Dr. C. A., Iowa State College, Ames, Iowa..

Minnesota Dairy Industry Committee, St. Paul, Minn.

Meyer, Scott, chairman, United Dairy Committee, Hannibal, Mo,

Moscrip, W. S., president, Holstein-Friesian Association, Lake Elmo,

,

Minn,

Musser, Karl B., American Guernsey Cattle Club, Peterboro, N. H.
National Dairy Union, Chicago, Ill.
Nisbet, J. C., Ame can Jersey Cattle Club, New York City--
Paton, Carl S., National Dairy Union, Chicago, Ill...
Perdue, William 0., Pure Milk Products Cooperative, Fond du Lac, Wis.
Price Mrs. Howard, Waukesha, Wis.-
Prior, Dr. Robert, Washington State Dairy Products Commission,

Seattle, Wash..
Russell, Frances, home-economics teacher, Concord, Tenn.
Ruehe, Dr. H. A., American Butter Institute, Chicago, Ill.
Schenck, Hassil É., Indiana Farm Bureau, Indianapolis, Ind..
Shaffer, Mrs. L. B., Minnesota Federation of Women's Clubs..
Sharp, Herb E., Washington, D. C----
Sugden, Mrs. George, president, Minnesota State Federation of

Women's Clubs, Mankota, Minn.
Swanton, Milo K., Wisconsin Council of Agriculture, Madison, Wis..
Turner, Philip C., dairy farmer, Parkton, Md.
Van Buskirk, M. G., secretary, United Dairy Committee, Chicago,

Ill.--

Zimmerman, G. J., Nebraska Cooperative Creameries, Omaha, Nebr.

Letters and telegrams submitted...

OLEOMARGARINE

TUESDAY, OCTOBER 26, 1943

HOUSE OF REPRESENTATIVES,
COMMITTEE ON AGRICULTURE,

Washington, D. C. The committee met, at 10 a. m., Hon. H. P. Fulmer (chairman) presiding.

The CHAIRMAN. The committee will come to order.
The committee has met this morning to take up H. R. 2400.

[H. R. 2400, 78th Cong., 1st sess.) A BILL To eliminate the provisions of the Internal Revenue Code relating to taxes on

domestic margarine and relating to license taxes upon manufacturers, wholesalers, and retailers of margarine Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That sections 2300, 2301, 2302, 2303, 2304, 2305, 2307, 2309 (c), 2311, 2312, 3200, 3201, and 3202 of the Internal Revenue Code are repealed.

SEC. 2. Section 2306 of the Internal Revenue Code (U. S. C., 1940 edition, title 26. sec. 2306), is amended to read as follows: "SEC. 2306. TAX ON IMPORTED MARGARINE,

“All oleomargarine imported from foreign countries shall, in addition to any import duty imposed on the same, pay an internal revenue tax of 15 cents per pound, such tax to be represented by coupon stamps. The stamps shall be affixed and cancelled by the owner or importer of the oleomargarine while it is in the custody of the proper customhouse officers; and the oleomargarine shall not pass out of the custody of said officers until the stamps have been so affixed and cancelled, but shall be put up in wooden packages, each containing not less than ten pounds before the stamps are affixed. Whenever it is necessary to take any oleomargarine so imported to any place other than the public stores of the United States for the purpose of affixing and cancelling such stamps, the collector of customs of the port where such oleomargarine is entered shall designate a bonded warehouse to which it shall be taken, under the control of such customs officer as such collector may direct."

SEC. 3. Section 2308 of the Internal Revenue Code (U. S. C., 1940 edition, title 26, sec. 2308), is amended to read as follows: "SEC. 2308. PENALTIES.

“(a) REMOVAL OR DEFACEMENT OF STAMPS, MARKS, OR BRANDS.-Any person who shall willfully remove or deface the stamps, marks, or brands on a package containing oleomargarine taxed as provided in this subchapter shall be guilty of a misdemeanor, and shall be punished by a fine of not less than $100 nor more than $2,000, and by imprisonment for not less than thirty days nór more than six months.

“(b) PURCHASING FROM IMPORTER OR OWNER OF IMPORTED OLEOMARGARINE WHO Has Not PAID SPECIAL TAX.-Every person who knowingly purchases or receives for sale any oleomargarine from any importer or owner of imported oleomargarine who has not paid the special tax required under section 2306 shall be liable for each offense to a penalty of $100. "(c) EMPTY PACKAGES.

“(1) FAILURE TO DESTROY STAMPS.—Any person who willfully neglects or refuses to destroy utterly the stamps on any empty package which contained

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