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F E D E R A L R E G IS T E R , November 24, 1936
his bonded account Form 733, and credit the account kept with the bond Form 1580.
Approved November 18, 1936.
seal
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W a y n e C. T ayxor,
Acting Secretary of the Treasury.
F .R .D o c .3488 P iled,N ovem ber21,1936; 10:33 A M

T . D. 4714
R e m is s io n a n d R e f u n d i n g o f T a x e s o n L i q u e r s , C o r d ia l s , a n d S im il a r C o m p o u n d s P a id B y or A s s e s s e d A g a in s t R e c t if ie r s at t h e D i s t i l l e d S p ir i t s R a te
To the Commissioner of Internal Revenue, Collectors of In
ternal Revenue, District Supervisors, and Others Con cerned:

Section 613 o f the Revenue A ct o f 1918, as amended by Section 7 of the Liquor Taxing Act o f 1934 U. S. C., 1934 ed., title 26, sec. 1300 a 2 ; V. S. C., 1934 ed., Supp. 1, title 26, sec.1300 a 2 , and as further amended by Section 319 d
of the Liquor Tax Adm inistration A ct Public, No. 815, 74th Congress, reads in part as follow s:
S ec. 613. a Upon tlie following articles which are produced in or imported into the United States, after -the date of the enact ment of the Liquor Tax Administration Act, or which on the day after such date are on any winery premises or other bonded premises or in transit thereto or at any customhouse, there shall be levied, collected, and paid, in lieu of the internal-revenue taxes imposed thereon by law prior to such date, taxes at rates as follows, when sold, or removed fo r consumption or sale:

.

On each bottle or other container of liqueurs, cordials, or similar compounds, by whatever name sold or offered for sale, containing sweet wine, citrus-fruit wine, peach wine, cherry wine, berry wine, apricot wine, or apple wine, fortified, respectively, with grape brandy, citrus-fruit brandy, peach brandy, cherry brandy, berry brandy, apricot brandy, or apple brandy, 1 y4 cents on each one-half pint or fraction thereof;
Any of the foregoing articles containing more than 24 per centum of absolute alcohol by volume except vermouth, liqueurs, cordials, and similar compounds made in rectifying plants and containing tax-paid sweet wine, citrus-fruit ..wine, peach wine, cherry wine, berry wine, apricot wine, or apple wine, fortified, respectively, with grape brandy, citrus-fruit, brandy, peach brandy, cherry brandy, berry brandy, apricot brandy, or apple brandy shall be classed as distilled spirits and shall be taxed accordingly.
The Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back the amount of all taxes on such liqueurs, cor dials, and similar compounds paid by or assessed against rectifiers at the distilled spirits rate prior to the date o f the enactment of the Liquor Tax Administration Act.

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4. The claim shall show, in addition to the pertinent items listed in the form , a the date of the return Form 237, if any, pursuant to which the tax was paid or assessed and the liquors removed from rectification; and b a description o f the liquors and the number of proof gallons involved. I f tax Was paid or assessed on such liquors at the distilled spirits rate on more than one occasion, the claim ant shall list the items in chronological order. The claim ant shall attach a copy of each of the returns Form 237 to the claim.
5. Each claim fo r refund shall be supported by evidence satisfactory to the Commissioner of Internal Revenue that the tax was actually paid to a Collector of Internal Revenue.
6. The provisions o f existing regulations respecting the recording, scheduling, and disposition o f claims fo r the abate ment or refunding of taxes erroneously or illegally assessed or collected on liquors are hereby extended and made applica ble to claims filed under these regulations.
Approved: Nov. 18, 1936.
seal
W a y n e C. T aylor,
Acting Secretary of the Treasury.
P . R. Dew. 3489 FUed, November 21,1936; 10:33 a. m .

DEPARTM ENT OF THE INTERIO R.
Division o f Grazing.
G r a z in g D is t r ic t N o t io n
Pursuant to the provisions of the act of June 28; 1934
48 Stat. 1269, commonly known as the Taylor Grazing Act, as amended June 26, 1936, notice is hereby given that a hear ing w ill be held by the Department of the In terior fo r the purpose of considering the establishment o f Grazing D istrict No. , 5, State o f Colorado, Counties of Fremnt, Park, and Saguache, at the follow ing place and time and any place or time to which such hearing may be adjourned:
State
Place
Colorado---------

Date
Salida__---------

This hearing officials, settlers, terested in the State.
Date, Nov. 16,
January 25, 1937_________

Hour 10 a. m.

w ill be open to the attendance o f State residents, and livestock owners, who are in grazing use of the public domain in said 1936.
H a r o ld L . I c k e s ,
Secretary of the Interior.

Pursuant to the above-quoted authority of law, the follow
ing regulations are prescribed:
1. Any rectifier who, prior to the enactment of the Liquor Tax Administration A ct June 26, 1936, paid tax at the distilled spirits rate on liqueurs, cordials, and s im ila r com pounds containing sweet wine or citrus-fruit wine, fortified,, respectively, w ith grape brandy or citrus-fruit brandy the only wines among those named above authorized to be fo rti fied in the manner indicated, prior to enactment o f the liqu or Tax Adm inistration A c t, may have such tax re funded to him ; and any rectifier against whom any such tax on such liqueurs, cordials, or sim ilar compounds was assessed Prior to the enactment of the .Liquor T ax Adm inistration Act may have such tax rem itted and abated.
2. The phrase at the distilled spirits rate means the tax of $2.00 on each proof gallon o f wine gallon when below proof, imposed on distilled spirits by Section 600 a o f the Revenue Act of 1918, as amended 07. S. C., 1934 ed., title 26, sec.
1150 a ;
3. Claims fo r refund or abatement under these regulations shall be prepared on Form 843 and filed in duplicate with the Collector o f Internal Revenue o f the district in which the tax was paid or assessed. The form shall be fu lly and ac curately filled out and executed in accordance with the in structions printed thereon and in conform ity w ith these reg ulations. Copies o f Form 843 may be obtained from any Collector o f Internal Revenue.

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F. R. Doc. 3496 Piled, November 23, 1936; 10:00 a. m .

General Land Office.
Circular No. 1413
R e g u l a t io n s G o v e r n in g M o t o r T r u c k or W a g o n R oad R ig h t s o f W a y U n d e r t h e A c t o f J a n u a r y 21, 1895 28 S t a t . 635, as A m e n d e d b y t h e A c t o f M a y 11, 1898 30 S t a t . 404
. O c t o b e r 26. 1936.
Registers, U. S. Land Offices:
S i r s : For some years it has been the practice of the De partm ent to approve maps filed under the act of January 21, 1895 28 Stat. 635, as amended by section 1 o f the act o f M ay 11, 1898 30 Stat. 404, showing rights o f way fo r motor truck roads used in connection with logging operations and to approve maps showing rights of way fo r narrow gauge ra il roads used in connection w ith such operations.
On M ay 21, 1936, the Department approved an office letter 1641472 addressed to the representative o f a mining com pany holding that the said act as amended is applicable to rights o f way fo r motor truck or wagon roads used in con nection with the other businesses enumerated in the act of January 21, 1895, namely, mining or quarrying.
You w ill, therefore, accept applications under the said act, as amended, fo r rights o f way fo r tramways, tramroads, m o-