Parts 3, 4, and 5 of this hearing consist of testimony presented to the Committee on Ways and Means by interested individuals, groups, and organizations. Part 1 of the hearing was entitled "Excise Tax Compendium" and consisted of a series of 11 papers which were prepared by specialists in the field of excise taxation at the request of the Committee on Ways and Means. Part 1 was published in June 1964 and made broadly available to the public at that time. Part 2 of this hearing consisted of a panel discussion on June 15 and 16, 1964, at which time the individuals who submitted the papers which constitute the compendium presented their views to the committee, thereby affording members of the committee an opportunity to interrogate them on the points which they presented. Part 2 entitled "Panel Discussion" was also published and made widely available to the general public. Parts 3, 4, and 5, as indicated above, embody the testimony presented to the committee on July 21 to August 3, 1964, by various interested individuals, groups, and organizations. It will be observed that this testimony generally falls under the following principal headings: "General Testimony, "Retailers Excise Taxes," "Manufacturers Excise Taxes," "Documentary Stamp Taxes," and "Facilities and Services Excise Taxes." Part 6 of the hearing consists of a summary of testimony which was presented by the general public (pts. 3, 4, and 5). This summary was edited by the staff of the Committee on Ways and Means for ready reference. It will be noted that the table of contents provides an index of all the statements which were presented by the general public as well as the page reference in the summary on which the pertinent statement is summarized. It will also be noted that no testimony is included in this hearing on several aspects of Federal excise taxes. The subject of the tax treatment of beer concentrate is one of these. The reason for this is that the Committee on Ways and Means conducted a separate hearing on that subject of November 5, 1963, which was published and made available to the general public immediately following the date. There is also no testimony in this hearing (except on narrow technical and administrative matters) on the repeal or rate reduction of any of the excise taxes which are dedicated to the highway trust fund, since the announcements of the committee specifically excluded those Federal excise taxes from consideration at this time. Moreover, the announcement of the committee specifically excluded the so-called "user" tax recommendations which were previously presented to the committee by the administration. These points are explained more fully in the press releases announcing these hearings which appear on page 123 of part 3. III TABLE SHOWING CONTENTS OF EACH VOLUME BY PAGE NUMBERS AND DATES Federal excise tax compendium of papers submitted to Actors Equity Association, Jack Golodner, legislative repre- Adams, James F., president, United States Lacrosse Coaches Association, and United States Intercollegiate Lacrosse Alburty, Emerson A., president and general manager, Busi- ness Music Corp., Memphis, Tenn.. Alexander, Donald C., National Piano Manufacturers As- sociation of America, Inc., National Association of Elec- tronic Organ Manufacturers, Guitar & Accessory Manu- facturers Association of America, National Association of Band Instrument Manufacturers, National Association of Musical Merchandise Wholesalers, Inc... Amalgamated Meat Cutters & Butcher Workmen of North America (AFL-CIO), Fur & Leather Department, Henry American Economic Foundation, Maurice E. Peloubet- American Federation of Labor & Congress of Industrial Or- Bloyd, Dean M., chairman, special committee on Federal excise taxes, Mid-Continent Oil & Gas Association.. Bobrow, Robert I., vice president and tax counsel, J. B. |