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FEDERAL
VOLUME I

/

REGISTER

934

4?

NUMBER 180

W ashington, Saturday, N ovem ber 21, 1936
TREASURY DEPARTMENT.

T . D. 4709

Bureau o f Internal Revenue.

R emoval
T . D. 4707

O penings
for
V entilation or H eating i n I nternal R evenue B onded W arehouses
To D istrict Supervisors and O thers Concerned:
Paragraph 3 o f T . D. 4651 is amended to read as follow s:
Warehouses will not be approved unless erected upon founda tions of stone, brick, concrete, or other equally substantial m a terial, extending into the ground: Provided, however, That in in
stances where the warehouse consists of a room or rooms situated above the first floor of a building, these provisions relating to foundations shall not be applicable. Openings in warehouse walls, floors, and roofs will be permitted for ventilation or heating p u r poses, provided that such openings are protected by iron or steel gratings consisting of a fram e and horizontal and perpendicular bars, having a diameter of not less than one-fourth inch and spaced not more than one-half inch apart; or other gratings of similar construction and equal strength. Gratings shall be se curely attached to or embedded in the warehouse floor, wall, or roof, and such openings shall be further protected by regulation iron bars unless located in the warehouse floors.

seal
Chas . T. R ussell ,
A cting Commissioner o f In tern a l Revenue.
Approved, November 16, 1936.
S t e p h e n B. G i b b o n s , A cting Secretary o f the Treasury.
F. R. Doc. 3481 Filed, November 20,1936; 12:59 p. m .

T .D . 4708

of
B eer
from
B rew ery to W arehouse R egulations 18 A mended
To D is trict Supervisors and Others Concerned:
Section 313 c of the liq u o r Tax Adm inistration Act Public, No. 815, 74th Congress, approved June 26,1936, pro vides as follow s:
c Section 3345 o f the Revised Statutes, U . S. C., 1934 ed., title 26, sec. 1333 a is amended by striking out the phrase in one vessel where it appears after the phrase " o f not less than six barrels."

Pursuant to this amendment o f Section 3345 of the R e vised Statutes, Paragraph 26 a o f Regulations 18 is amended to read as follow s:
P ar . 26. a Upon the filing w ith the District Supervisor of an application therefor by a brewer, a permit may be granted under Section 3345, Revised Statutes, as amended, to remove or transport from his brewery to a depot, warehouse, or otherplace used exclu sively for storage or sale in bulk, and occupied by him, malt liquor of his own manufacture, known as lager-beer, in quantities of not less than six barrels; and any other malt liquor of his own m anu facture, in quantities of not less than fifty barrels at a time, without affixing the proper stamps on the containers of such malt liquors at the brewery.

G u y T . H elvering , Commissioner o f Interna l Revenue.
Approved: November 17, 1936.
H. M o r g e n t h a u , Jr., Secretary o f the Treasury.
seal

F . R. Doc. 3483 Filed, November 20,1936; 12:59 p. m .

R egulations 18 A mended T . D. 4710

To D istrict Supervisors and Others Concerned:
B rewer s N otice , F orm 27C
Paragraph 29 a o f Regulations 18, relating to the Manu facture and Tax-Paym ent of Fermented M alt Liquors, is T o D istrict Supervisors and Others Concerned:
hereby amended to read as follow s:
Section 3335 of the Revised Statutes U. S. C., 1934 ed., .
29- a All undelivered beer returned to a brewery may b title 26, sec. 1334 a , as amended by Section 315 o f the xieia in temporary storage. Returned, beer held in temporary stor Liquor Tax Adm inistration A ct Public, No. 815, 74th Con age must be kept completely segregated from all other beer, identi gress , approved June 26, 1936, provide as follow s:
nea as returned beer, and stored in such manner as to be imnw lately accessible to Government officers. The stamps on barrels o returned beer must remain intact while in temporary storage. Sucl lust be removed from the brewery prior to the removal o otner beer of the same kind or type, except that for the purpoa oi refrigeration the removal of such returned beer may be post Pned for a period not exceeding thirty-six hours. Unless so re moved, the beer will no longer be considered as being in temporal1 the beer 18 again removed from the brewery. Refunc or credit for such stamps destroyed cannot be allowed.
C h a s . T. R u s s e l l , A cting Commissioner o f In tern a l Revenue.
Approved, November 17, 1936.
SEALi
H . M o r g e n t h a u , Jr.,
Secretary of the Treasury.
F. R. Doc. 3482 Filed, November 20,1936; 12:59 p. m .

S ec . 3335. Every brewer shall, before commencing or continuing business, file with the officer designated for that purpose by the Commissioner of Internal Revenue a notice in writing and in the form prescribed by the Commissioner, with the approval of the Secretary of the Treasury. Such notice shall set forth a the name and residence of the brewer, and the names and residences of all such persons interested or to be interested in the business, directly or indirectly, as the Commissioner shall prescribe, b the precise place where the business is to be carried on, including a description of the premises on which the brewery is situated, the title of the brewer to the premises, and the name of the owner thereof, and c such additional particulars as the Commissioner shall prescribe as necessary for the protection of the revenue.

Pursuant to this amendment of Section 3335, R. S., subparagraphs a and b of Paragraph 8 of Regulations 18, are amended to read as follow s:
P ar . 8. a Every brewer shall, before commencing business, file with the Supervisor a notice on Form 27C, in triplicate. I f
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