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Millikin, Eugene D., a United States Senator from the State of
Rivers, S. Mendel, a Representative in Congress from the State of
Smith, Harold O., Jr., executive vice president, United States Whole-
sale Grocers Association, statement, records, reports, and penalties
margarine and related industries.
Memorandum, naturally versus artificially colored margarine.--
OLEOMARGARINE TAX REPEAL
MONDAY, MAY 17, 1948
UNITED STATES SENATE,
Washington, D. C. The committee met, pursuant to call, at 10 a. m., Senator Eugene D. Millikin (chairman) presiding.
Present: Senators Millikin (chairman), Taft, Butler, Hawkes, Martin, George, Barkley, Johnson of Colorado, and Lucas.
Also present : Senator Johnston of South Carolina.
The hearing is on H. R. 2245, an act to repeal the tax on oleomargarine. The bill will be put in the record at this point.
(H. R. 2245 is as follows:)
[H. R. 2245, 80th Cong., 2d sess.)
AN ACT To repeal the tax on oleomargarine Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) section 2301 of the Internal Revenue Code (relating to the tax on oleomargarine) is repealed.
(b) The amendment made by subsection (a) shall take effect on the day following the date of the enactment of this act.
SEC. 2. Effective July 1, 1948, part I of subchapter A of chapter 27 of the Internal Revenue Code (relating to the occupational tax on manufacturers, wholesalers, and retailers of oleomargarine) is repealed. Beginning with the day. after the date of the enactment of this Act and until July 1, 1948, wholesale dealers in oleomargarine who vend no other oleomargarine except that upon which a tax of one-fourth of 1 cent per pound would have been imposed by section 2301 (a) of the Internal Revenue Code if such section had not been repealed shall
tax prescribed in section 3200 (b) (1) of such code. Beginning with the day after the date of the enactment of this Act and until July 1, 1948, retail dealers in oleomargarine who vend no other oleomaragarine except that upon which a tax of one-fourth of 1 cent per pound would have been imposed by section 2301 (a) of the Internal Revenue Code if such section had not been repealed shall pay the lower tax prescribed in section 3200 (c) of such code.
Passed the House of Representatives April 28, 1948.
JOHN ANDREWS, Clerk.
The CHAIRMAN. The chairman has had occasion to send a letter to a number of Senators. I should like to read into the record the form of that letter. [Reading:]
Thank you very much for your letter attaching telegram from a constituent of yours regarding the time assigned for hearings by the Senate Finance Comniittee on the oleomargarine tax repeal bill, H. R. 2245.
The Senate Finance Committee in normal course conducts hearings which give generous opportunity for oral presentations. These often extend, as you know from your own committee experience, into sterile repetition. Within reasonable limits repetition is accepted, because it is recognized that oral hearings, while primarily for the instruction of the committee, also serve publicity, prestige, and other purposes of chief concern to the witnesses and which need not be discouraged when there is time to spare.
In the instant matter, however, we are operating against obvious and compelling time limits. Prior to the end of this session the Senate Finance Committeee must allow time for the consideration and hearing of this bill and also of major matters such as Veterans' legislation, tax revision, reciprocal trade, and social security. Also, there is a heavy load of committee work which, while not necessarily major in character, is important and must receive attention. Also, due consideration must be given to the other duties of the members and their heavy burdens in connection with their assignments on other committees.
This situation requires that we eliminate repetitive testimony and without waste of time get to the gist of the business. It is believed that 2 days of well-organized and precise presentation, with the other measures to be taken as hereinafter mentioned, will provide adequate instruction for the committee and thus satisfy the main purpose of the hearings.
In this connection it should not be forgotten that neither the Congress nor any member of the committee is a complete stranger to the subject. Committee hearings are available, and the matter has been debated ably and at length.
We have received more than a hundred requests to make oral presentations. We do not wish to foreclose the slightest instruction which might have been received by us had time permitted our hearing all of those applicants.
Therefore, we have telegraphed each one of those applicants who will not appear an invitation to give the committee the benefit of his written statement.
To assure that the substance of such written statements will come to the attention of the committee, the following procedure is under way:
A team of qualified persons has been busily at work digesting, organizing, and collating all of the testimony and debates on the subject during this session.
The same team will give the same treatment to all written statements which may be submitted and the authors will receive due credit.
The Chairman of the committee will make it his business to see that all of this material so digested, organized, and collated is brought to the attention of the members of the committee. Thus in real effect and substance, so far as the instruction of the committee is concerned, and I take the liberty of repeating that this is the main purpose of the hearing, all that has gone on in the subject during this session and all of the written statements so invited and received, will have fair consideration along with the matters which may be presented orally.
Please feel free to write any of your constitụents to submit such written statements to arrive here prior to May 19, and in doing so you may assure them that they will be handled in the manner mentioned.
Immediately following this, Mr. Reporter, we will insert in the record the digest and classifications of arguments for and against taxation of oleomargarine made from the hearings in the House, and from the debates in the House.
(The information is as follows:)
CLASSIFICATION OF ARGUMENTS FOR AND AGAINST TAXATION OF OLEOMARGARINE
[Page citations to hearings before the House Committee on Agriculture, March 8,
9, 10, 11, 12, 1948.]
For the taso
Against the tax Oleomargarine taxes protect the un- Fortified oleomargarine is just as nuinformed public against the sale of prod- tritious as butteructs having inferior nutritional qualities
1. J.C. Mohler, Kansas State Board of 1. American Medical Association as Agriculture (p. 225).
quoted by Representative Orville Zimmerman, Missouri (p. 34).
2. Dr. H. J. Deuel, Jr., School of Medicine, University of Southern California (p. 52).
3. New York Academy of Medicine, as quoted by Dr. Deuel (p. 52).
4. Representative Omar Burleson, Texas (p. 104).