75TH CONGRESS, 1ST SESSION-CHS . 721, 725-AUGUST 20, 21, 1937
737 [CHAPTER 721] AN ACT
August 20, 1937 To exempt State liquor-dispensing systems from the requirement of keeping [ H . R . 7 9 4 9 1 certain records and rendering transcripts and summaries of entries with respect [Public, No. 330] to distilled spirits . Be it enacted by the Senate and House of Representatives of the United States o f America in Congress assembled, That section 3318 of the Revised Statutes, as amended (U . S . C ., 1934 edition, Supp . II, title 26, sees . 1208 and 1209) (relating to keeping entry books with respe ct to distil led sp irits and ren dering trans cripts and s um- maries thereof), is amended by adding at the end thereof the follow- in new paragrap h : . The pro vision s of t his se ction shall not app ly to States and C om- monwealths and liquor stores operated by such States and Common- wealths that maintain and make available to inspection by internal- revenue officers such records as will enable such officers to readily trace all distilled spirits received and disposed of by them : Provided, That such States and Commonwealths, and the liquor stores operated by them, shall, upon the request of the Commissioner of Internal Revenue, furnish to the Commissioner such transcripts, summaries, and copies of their records as he shall require ." Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That there is hereby created a commission to be composed of t hree members appointed by the Secretary of the Interior, all of whom shall have an intimate knowledge of irrigation farming but who shall not be employees of the Bureau of Reclamation or the Bureau of Indian Affairs of the Department of the Interior, and shall have no finan- cial interest in the matters coming under their jurisdiction . The commission is authorized and directed to investigate the financial, economic, and other conditions of the various United States and Indian reclamation projects, with particular reference to the ability of each such project to make payments of water-right charges with- ou t undu e burd en on the wa ter us ers, d istrict, asso ciatio n, or other reclamation organization liable for such charges . Such investiga- tion shall include an examination and consideration of any state- ment filed with the commission, or the Department of the interior, by any such district, association, or other reclamation organization, or the water users thereof, and, where deemed advisable by the com- mission and requested by such district, association, or other reclama- tion organization, said commission may proceed to such project and hold hearings, the proceedings of which shall be reduced to writing and filed with its reports . Said commission, after having made care- ful investigation and study of the financial, economic, and other conditions of the various United States and Indian reclamation projects and their probable present and future ability to meet such water-right charges, shall report to the Congress as soon as prac- ti cable, with its re commen dation s as t o the b est, m ost fe asible, and practicable comprehensive permanent plan for such water-right pay- ments with due cons idera tion for the d evelo pment and carr ying on of the reclamation program of the United States, and having par- 125151°-37 47 Internal revenue . R.S. §3318. 26U.S.C ., Supp . II, §§ 1208, 1209 . Sta te liquor-dis . pensing systems; ex- emption from keeping certain records . Proviso . Furnishing of tran- scripts, etc ., on re- quest . United States and Indian reclamation projects . Commission created to investigate finan- cial, etc., conditions. Ability to pay wa- ter right charges . Scope of investiga- tion . Report and recom- mendations to Con . gress . Approved, August 20, 1937 . [CHAPTER 7 25] AN ACT August 21, 1937 To cr eate a com mission and to extend further r elief to w ater users on United [S . 413] States reclamation projects and on Indian irrigation projects . [Public, No. 331]
