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YOLUME 2

Lasted
NUMBER 83

Washington, Friday, A p ril 30, 1937
TREASURY DEPARTMENT.
Bureau of Customs.
T . D. 48942
A ir p o r t s o p E n t r y CERTAIN AIRPORTS REDESIGNATED AS AIRPORTS OP ENTRY FOR A
PERIOD OF ONE YEAR

To Collectors of Customs and Others Concerned:
Under the authority of section 7 b of the Air Commerce Act of 1926 U. S. C., title 49, sec. 177 b , the followingnamed airports are hereby redesignated as airports of entry for the landing of aircraft from foreign countries for a period of one year from the dates shown opposite their respective names:
Date of Name Location Redesignatkm Graham Airport------------- Bellingham, W ash________ April 18, 1937.
Malone Airport---------------- Malone, N. Y _______________ April 18, 1937..
Cape Vincent Harbor------ Cape Vincent, N. Y ______ April 25, 1937.
seal
Ja m e s H . M o y l e ,
Commissioner of Customs.
Approved: April 24, 1937.
W a y n e C. T a y l o r , Acting Secretary of the Treasury.
P . R. Doc. 37-1227; Filed, April 28,1937; 3 :40 p. m.

Bureau of Internal Revenue.
Regulations No. 17, Amended, April, 1937
I n f o r m a t io n C o n c e r n i n g D i s p o s i t i o n o f S u b s t a n c e s U sed i n t h e M a n u f a c t u r e o f D i s t i l l e d S p ir it s
District Supervisors of the Bureau o f Internal Revenue and Others Concerned:
The following regulations are prescribed under the pro visions of Joint Resolution No. 373, approved June 18, 1934, entitled Joint Resolution to protect the revenue by requir ing information concerning the disposition of substances used in the manufacture of distilled spirits, which is as follows:
Resolved by the Senate and House of Representatives of thg United States of America In Congress assembled, That every person disposing of any substance of the character used In the manufacture of distilled spirits shall, when required by the Com missioner, render a correct return in such form and manner as the Commissioner, with the approval of the Secretary of the Treasury, may by rules and regulations prescribe, showing the names and addresses of the persons to whom such disposition was made, with such details, as to the quantity so disposed of or other information which the Commissioner may require as d is p tio n , as w ill enable the Commissioner to determine whether all taxes due w ith respect to any distilled spirits m anufrom such substances have been paid. A n y person who n o t + y violates any provision hereof, or of any such rules or regulations, and any officer, director, or agent of any such person wno knowingly participates in such violation, shall upon con
viction be fined not more than $500 or be imprisoned for not more than one year, or both. As used in this joint resolution a the term distilled spirits has the same meaning as that in which it is used in Title n of the Liquor Taxing Act of 1934;
b the term person includes Individuals, corporations, partner ships, associations, trusts, and other incorporated and unincorpo rated organizations; c Commissioner means the Commis sioner of Internal Revenue; and d the term substance of the character used in the manufacture of distilled spirits includes, bu t not by way of limitation, molasses, corn sugar, cane sugar, and m alt sugar.
ARTICLE I DEFINITIONS

In these regulations the following words and phrases shall, unless otherwise stated, be considered as having the meaning herein defined:
a Act shall mean the Joint Resolution of Congress No.
373, approved June 18, 1934, entitled Joint Resolution to protect the revenue by requiring information concerning the disposition of substances used in the manufacture of distilled spirits.
b Commissioner shall mean the Commissioner of In
ternal Revenue.
c Substance shall mean cane molasses of the grade commonly known as blackstrap molasses; dehydrated mo lasses; Corn sugar, beet sugar, and cane sugar; hydrol; sugar syrup, i. e. any known com derivative containing more than 60% reducing sugar calculated as dextrose on a dry basis;
yeast; cider; malt; oak chips, charred and not charred; Urea, ammonium phosphate, ammonium carbonate, a m m onium, sulphate and other yeast foods; com meal, com chops, cracked com, rye chops, middlings, bran Mid other grain derivatives.
d United States shall mean the Continental United States and its outlying possessions to which the internal rev enue laws apply.
e Words in the singular shall include the plural.
ARTICLE

n RETURNS

Every person in the United States who consigns, sells or otherwise disposes of any substance, as defined in paragraph c of Article I of these regulations, shall, when required in writing by the Commissioner of Internal Revenue, the Deputy Commissioner in charge of the Alcohol Tax Unit, or a District Supervisor or Acting District Supervisor o f the Alcohol Tax Unit for the purpose of determining whether all taxes due with respect to any distilled spirits manufactured from such substances have been paid, render in writing a correct return showing 1 the date of the consignment, sale, or other dis position of the substance; 2 the quantity and kind of the substance consigned, sold, or otherwise disposed of; 3 the name and complete address of the purchaser, or person to whom disposition is made, and if the sale or disposition is made by or through any other person, the name and complete address of such other person; 4 the name and complete address of the consignee; 5 the date and method of ship ment or delivery, such as by truck, or other conveyance, and the state or city registration number of such truck, or other 907