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F E D E R A L R E G IS T E R , Wednesday, October 8, 1941

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CONTENTS Continued
federM

register
34 y
Published daily, except Sundays, Mondays, and days following legal holidays by the Division of the Federal Register, The National Archives, pursuant to the authority con tained in the Federal Register Act, approved July 26, 1935 49 Stat. 500, under regula tions prescribed by the Administrative Com mittee, approved by the President.
The Administrative Committee consists of the Archivist or Acting Archivist, an officer of the Department of Justice designated by the Attorney General, and the Public Printer or Acting Public Printer.
The daily issue of the F ederal R eg iste r will be furnished by mail to subscribers, free of postage, for $1.25 per month or $12.50 per year; single copies 10 cents each; payable in advance. Remit money order payable to the Superintendent of Documents directly to the Government Printing Office, Washington, D. C.

CONTENTS Continued T it l e 36 P arks
and
F orests :

National Park Service:
George Washington Memorial Parkway, permits, etc____
Traffic a n d motor vehicle regulations, District of Columbia, amendment___
T itle 41 P ublic C ontracts :
Division o f Public Contracts:
Paint and varnish industry, minimum wage determi nation -------T itle 43 P ublic L ands : I nterior :
Bureau of Reclamation:
Riverton Irrigation Project, annual water charges----Grazing Service:
Nevada, g r a z i n g district modified_________________

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This Treasury decision is issued under the authority contained in sections 202
i, 205 and 301 of the Revenue Act of 1941 Public Law 250, 77th Congress and section 3791 of the Internal Revenue Code 53 Stat, 467; 26 U.S.C., Sup. V, 3791.
seal
G u y T. H elvering , Commissioner o f Internal Revenue.
Approved: October 3, 1941.
H erbert E. G aston ,
Acting Secretary of the Treasury.
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F. R. Doc. 4-7466; Filed, October 6, 1941;
3:32 p. m.

T. D. 5084

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PART 176 DRAWBACK ON DISTILLED
SPIRITS AND W IN E S 1

Amending Regulations 28

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amended by striking out the period at the end and by inserting in lieu thereof the following:
137.46 Adjusted value.

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NOTICES
Civil Aeronautics Board:
American Airlines, Inc., hear ing______________
Department of the Interior:
Bituminous Coal Division:
Applications for registration as distributors___________
Bituminous Coal Consumers Counsel, petition for es tablishment of maximum prices, etc_______________
Cardinal Fuel and Supply Co., application denied_______
Consumers Counsel Division, petition dismissed_______
District Board No. 8, relief granted _________________
H e a r i n g s , postponements, etc.:
Consumers Counsel D ivi sion _________________
District Board No. 9_______
District Board No. 14______
Ford Collieries Co__________
Norris Coal Co_____________
Pittsburg & Shawmut Coal C o _____________________
Western Pennsylvania Coal C o rp ___________________

Department of the Interior Con.
Bituminous Coal Division Con.
H e a r i n g s , postponements, etc. Continued.
W hittington, Carl__________
Pittsburg & Shawmut Coal Co., suspension of regis tration ___________________
United States Coal & Coke Co., complaint dismissed_____
Department of Labor:
W age and Hour Division:
Central Mfg. Co., learner em ployment certificate_____
Federal Power Commission:
Cleveland, City of, et al., appli cation denied, etc_________
Securities and Exchange Commis sion:
Colorado Central Power Co., declaration permitted to be come effective______________
Pennroad Corp., hearing_______
W ar Department:
Contract summaries:
Diamond T Motor Car Co____
Globe Machine Co____________
United States Rubber Co_____

employed by a foreign corporation in the transaction of business in the United States is imposed at the rate of $1.00
for the taxable years ending June 30, 1938, and June 30, 1939, $1.10 for the taxable year ending June 30, 1940, and $1.25 for the taxable year ending June 30, 1941, and years subsequent thereto.

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P ar. 6. Paragraph e 3 of 137.46
Article 461 is amended by striking out the period at the end and by inserting in lieu thereof the following:

, except that, for the taxable year ending June 30, 1942, and subse quent adjustment years, the deduction of the tax imposed by Subchapter E of Chapter 2 of the Internal Revenue Code shall not be included.
P ar. 7. There is inserted immediately preceding 137.61 Nature and rate of tax Article 61 the following:
of t h e
R evenue A ct
of
1941

a Increase in rate of tax. Section 1200
a and b of the Internal Revenue Code relating to rate of capital stock tax is amended by striking out $1 and inserting in lieu thereof $1.25 .
b Defense tax rate. Section 1200 c of the Internal Revenue Code is repealed.

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c , except that, for the tax able year ending June 30, 1942, and sub sequent adjustment years, the net in come for this addition shall be computed without the deduction of the tax im
posed by Subchapter E of Chapter 2 of the Internal Revenue Code.

S e c t io n 301

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d Effective date. This section shall be effective only with respect to the year ending June 30, 1941, and succeeding years.
P ar. 8. The second sentence of 137.61
Article 61, as amended by .Treasury Decision 4983, is further amended to read as follows:

137.61
Nature and rate o f tax.
The tax for each full $1,000 of the adjusted declared value of capital
1. The Act approved July 22, 1941
Public Law 187, 77th Congress, pro vides, in part, as follows:
That subsection c of section 3341, In ternal Revenue Code, be amended to read as follows:
c Draw-back of tax paid in the United States. All provisions of law for the allow ance of draw-back of internal revenue tax on articles exported from the United States are, so far as applicable, extended to like articles upon which an internal revenue tax has been paid when shipped from the United States to the Philippine Islands.
S e c . 2. That section 3351, Internal Revenue Code, be amended by adding at the end thereof a new subsection to read as follows:
c Drawback of tax paid in the United States. All provisions of law for the allow ance of draw-back of internal revenue tax on articles exported from the United States are, so far as applicable, extended to like articles upon which an internal revenue tax has been paid when shipped from the United States to the Virgin Islands.
S ec . 3. That subsection c of section 3361, Internal Revenue Code, be amended to read as follows:
c Draw-back of tax paid in the United States. All provisions of law for the allow ance of draw-back of internal revenue tax on articles exported from the United States are, so far as applicable, extended to like articles upon which an internal revenue tax has been paid when shipped from the United States to Puerto Rico, Guam, or American Samoa.

2. Pursuant to the foregoing provisions of law and sections 2887, as amended, 3176 and 3179, Internal Revenue Code, and sections 309 a , b , c , d , and 313 d , i of the Tariff Act of 1930, as amended 19 U.S.C., Sup. V, 1309 a, b , c , d and 1313 d i , Regula tions 28 are amended as hereinafter set fo rth :
3. Sections 176.16, 176.17, 176.23 and 176.24 are amended by adding new para graphs thereto, as follows:
5 F.R. 3478.