Mr. President, S. 1415, the tobacco legislation now before the Senate, was ordered referred to the Committee on Finance on May 13, 1998. It was so referred because the Senate Parliamentarian determined that the bill is in the jurisdiction of the Finance Committee. That action preserved the jurisdiction over tax legislation for which the Finance Committee has been responsible for 181 years. The Record should be clear that this is indeed a tax bill. The Parliamentarian has so determined; the Joint Committee on Taxation has concurred. One may refer to certain provisions of this legislation as ``annual payments,'' ``lookback assessments,'' or ``fees,'' but they are taxes. As Richard Cardinal Cushing said, ``When I see a bird that walks like a duck and swims like a duck and quacks like a duck, I call that bird a duck.'' Call it whatever you like, but this bill raises taxes on tobacco, and we're not fooling anybody to suggest otherwise. And as I have said, taxes have been the jurisdiction of the Committee on Finance for going on two centuries now.
Editor's note · Context
Discussing the jurisdiction of the Committee on Finance regarding tobacco legislation.
Share
More from Patrick Moynihan
the news from the Middle East is deeply painful to all who pray for the peace of Jerusalem. Three months ago at Camp David the State of Israel offered the Palestine Authority unprecedented concessions in an effort to end the cycle of…
Did you say the ``little State of Delaware''? Do you mean the first State to ratify the Constitution of the United States?
You say ``reservations.'' Sir, if there are any reservations about the legislation as such, I would hope they would bring them to the attention of Senator Roth, myself, and others, and the administration. This is absolutely must do…
Would he know that the current best estimate is that the GDP of Russia is now approximately that of Switzerland?





