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FEDERAL
VOLUME 2

REGISTER
1934

NUMBER 178

AfiTEO

Washington, Wednesday, September 15, 1937
TREASURY DEPARTMENT.

Committee on Enrollment and Disbarment.
1937 Amendment
Bureau of Internal Revenue.
T . D. 4761
V e n d in g M a c h in e s
fo r
T obacco P roducts
REGULATIONS NO. 8, RELATING TO THE TAXES ON TOBACCO, SNUFF, CIGARS, AND CIGARETTES, ALSO ON CIGARETTE PAPERS AND TUBES
AND PURCHASE AND SALE OF LEAF TOBACCO, AMENDED

To Collectors of Internal Revenue and Others Concerned:
Article 163 of Regulations No. 8, as revised and approved November 12, 1934, is amended to read as follows:
A rt . 163. Vending Machines. Vending machines may be used for vending only tobacco products which have been properly packed and stamped by the manufacturers of such products. The tobacco products may be vended either in such packages or directly from such packages as put up by the manufacturers and approved by the Commissioner of Internal Revenue, as provided for in article 109.
Machines designed for the automatic sale o f tobacco products must have glass panels through which the packages are plainly visible. The machines must be approved by the Commissioner before their use is authorized. A working model or photographs of such machines, which will show that the construction conforms with the following requirements, must be submitted to the Com missioner for Inspection before such machines are used in dispens ing tobacco products:
a Machines for vending a tobacco product directly from a statutory package must have the glass panels so placed that the internal revenue stamp, together with the required caution notice and marks or brands, are plainly visible. The mechanism for delivery must provide for practically a direct feed of the article from the original stamped package. A ll of the stamp must remain on the package until the contents are sold, when the emptied package shall be removed Immediately and the package and the stamp thereon utterly destroyed. No such emptied package may again be used for a tobacco product under severe penalties imposed by law.
b In respect to machines designed to vend only fu ll and un broken original stamped statutory packages, of tobacco products, responsibility for strict compliance with the internal revenue laws and regulations governing the sale of tobacco products will rest with the persons who sell, or offer to sell, tobacco products by means of vending machines, and such persons shall be liable to the penalties prescribed by law for having in possession and piling or offering for sale tobacco products not properly packed and stamped
This Treasury Decision is promulgated under the author ity contained in section 321, Revised Statutes and section 3396, Revised Statutes.
se al
G u y T . H e l v e r in g ,
Commissioner of Internal Revenue.
Approved: September 10, 1937.
R o s w e l l M a g il l ,
D epartment Circular N o . 230

of
1936 R evised

L a w s and R e g u l a t io n s G o v e r n in g t h e R e c o g n it io n o f A g en ts , A t t o r n e y s , and O th e r P erso ns R e p r e s e n t in g C l a im a n t s B efore t h e T r e a su r y D e p a r t m e n t and O f f ic e s T h er e o f S e pte m b e r 7, 1937.

Department Circular No. 230 Revised of October 1, 1936, Section 2 y , is hereby amended by the addition of the fo l lowing sentence thereto: This requirement shall not be ap plicable to powers of attorney wherein the authority granted is limited to the filing of tax or information returns. As amended section 2 y will read as follows:
y No enrolled person shall exact from his client a manifestly unreasonable fee, whether contingent or otherwise, in any matter before the Treasury Department. The reasonableness of a fee in any case is within lim its a matter of judgment and depends upon all the facts and circumstances thereof, including the complexity and difficulty of the case, the amount of time and labor required for its proper preparation and presentation, the amount involved, and the professional standing and experience of the attorney or agent.
A wholly contingent fee agreement shall not be entered into with a client by an enroUed person unless the financial status of the client is such that he would otherwise be unable to obtain the services o f an attorney or agent. Partially contingent fee agree ments are permissible where provision is made for the payment of a minimum fee, substantial in relation to the possible maximum fee, which minimum fee is to be paid and retained irrespective of the outcome of the proceeding. Such m inimum fee need not be paid in advance, if provision for its payment is made irrespective of the outcome of the case. The payment of or agreement to pay a nominal minimum fee will not satisfy the requirements of this subsection.
Whenever an enrolled attorney or agent shall enter into a contract to represent a client before the Treasury Department on a wholly or partially contingent basis, he shall file w ith the Committee a signed statement to that effect, containing the terms o f the contract as they relate to compensation.
When a power of attorney is filed w ith the Treasury Department it shall be the duty of the attorney or agent filing the same to file therewith a statement as follows:
Place_________________________________
D a te _________________________________

I

llE V G

have not entered into a contingent or partially contingent Tee agreement for the representation before the Department o f__________________________________________________
in the m atter o f ____________________________________________ under the terms o f a power of attorney filed with the Treasury Depart ment o n ------------------- --------- -------------------------- - and in case a contingent or partially contingent fee agreement has been made that a report of such fee agreement not been made to the Committee on Enrollment and Disbarment.

Acting Secretary o f the Treasury.
IPR. Doc. 37-2740; Piled, September 14,1937; 10:13 a. m.

11 F. R. 1416.

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