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Session Laws, 1953
Volume 606, Page 1833   View pdf image (33K)
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No. 1
(House Joint Resolution 10)

Joint Resolution petitioning and memorializing the Con-
gress of the United States to study the Federal liquor tax
policy and to enact legislation to reduce the present ex-
cessively high tax rate.

WHEREAS, The Twenty-first Amendment to the Consti-
tution of the United States vests in the individual states
control over the trade in and use of alcoholic beverages; and

WHEREAS, in the exercise of such control forty-six states
including the State of Maryland have recognized the com-
pelling demand for alcoholic beverages, and have enacted
laws to protect the health, welfare, safety and morals of
the people by allowing only those who are morally responsi-
ble to engage in the production and distribution of alcoholic
beverages, and by strictly supervising such production and
distribution; and

WHEREAS, the aforesaid forty-six states have levied ex-
cise taxes on alcoholic beverages for the purposes of en-
couraging temperance, reimbursing the states for their
costs in maintaining such strict supervision and control,
and providing revenue; and in fixing the amount of these
excises, states have sought an optimum figure which will
achieve a balance between the three enumerated objectives;

WHEREAS, the federal government has so substantially
increased its excise tax on alcoholic beverages that the con-
sumer price of such beverages has risen to several times
their cost of production; and

WHEREAS, the result of such increase in consumer price
has been to divert many sales from the controlled distribu-

EXPLANATION: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law,
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.


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Session Laws, 1953
Volume 606, Page 1833   View pdf image (33K)
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