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FEDERAL REGISTER, Tuesday , May 3, 1938
shall not be deemed to have been on August 29, 1935, in the employment relation to a carrier not conducting the principal part of its business in the United States unless during the last pay-roll period in which he rendered service to it prior to said date, he rendered service to it in the United States.
c The term employee representative means any officer or official representative of a railway labor organization other than a labor organization included in the term em ployer as defined in section 1 a , who before or after the enactment hereof was in the service of an employer as defined in section 1 a and who is duly authorized and designated to represent employees in accordance with the Railway Labor Act, as amended, and any individual, who is regularly assigned to or regularly employed by such officer or official representative in connection with the duties of his office.
d An individual is in the service of an employer whether his service is rendered within or without the United States if he is subject to the continuing authority of the employer to supervise and direct the manner of rendition of his service, which service he renders for compensation:
Provided, how ever, T hat an individual shall be deemed to be in the service of an employer not conducting the prin cipal part of its business in the United States only when he is rendering service to it in the United States.

f The term United States when used in a geograph ical sense means the States, Alaska, Hawaii, and the District of Columbia.
g The term company includes corporations, associa tions, and joint-stock companies.
h The term employee includes an officer of an employer.
i The term carrier means an express company, sleep ing-car company, or carrier by railroad, subject to part I
of the Interstate Commerce Act.
j The term person means an individual, a partnership, an association, a joint-stock company, or a corporation.
S ec. 9. a The term employment, as defined in sub section b of section 811 of title V III of the Social Security Act, shall not include service performed by an individual as an employee as defined in section 1 b or service per formed as an employee representative as defined in section 1 c .
6 Article 13 is amended to read as follows:
Art . 13. E m ployees an d em ployee representatives under th e Carriers Taxing Act o f 1937.Services performed by an indi vidual as an employee or as an employee representative, as those terms are defined in the above-quoted provisions of the Carriers Taxing Act of 1937, are excepted. See also Regulations 100,1 articles 3 and 4, for definitions of employee and employee representative under such Act.
7 Article 15 a is amended by striking out section 11
of the Carriers Taxing Act and by inserting in lieu thereof section 9 a of the Carriers Taxing Act of 1937.
8 Chapter V is amended by inserting after article 505
thereof the following:
Section 7 e o f th e Carriers Taxing Act o f 1937
Any tax paid under this Act by a taxpayer with respect to any period with respect to which he is not liable to tax under this Act shall be credited against the tax, if any, imposed by title VHI of the Social Security Act upon such taxpayer, and the balance, if any, shall be refunded. Any tax paid under title VHI of the Social Security Act by a taxpayer with re spect to any period with respect to which he is not liable to tax under such title VHI shall be credited against the tax, if any, imposed by this Act upon such taxpayer, and the bal ance, if any, shall be refunded.
Art. 506. Credit or refu n d under Carriers T axing Act o f 1937.See Regulations 100, articles 703 and 704 for method 12 F. R. 2557 D I.

1007

of obtaining credit and refund of taxes paid under Title VHI of the Social Security Act for any period during which liability existed under the Carriers Taxing Act of 1937 or of taxes paid under the Carriers Taxing Act of 1937 for any period during which liability existed under Title VHI of the Social Security Act.
This Treasury Decision is prescribed under the authority contained in section 808 of the Social Security Act.
seal
G u y T. H elvering , Com m issioner o f In tern al Revenue.
Approved April 28, 1938.
R osw ell M agill,
Acting S ecretary of th e Treasury.
F. R. Doc. 38-1248; Filed, April 30,1938; 11:27 a. m.

T. D. 4802

Authorizing C om pletely D enatured Alcohol F ormula No.
14 and R evoking C om pletely D enatured Alcohol F ormula
No. 11
T reasury D epartment, O ffic e of C ommissioner of I nternal R evenue ,
W ashington, D. C.
T o District Supervisors, an d O thers C oncerned:
Pursuant to authority conferred by the Act of June 7, 1906 U. S. C., 1934 Ed., Title 26, Sec. 1320, and Title H I of the National Prohibition Act, the following completely de natured alcohol formula is hereby authorized, effective ata once:
COMPLETELY DENATURED ALCOHOL FORMULA NO. 14

To every 100 gallons of ethyl alcohol of not less than 160
proof add:
5 gallons of FD-13 or a product similar thereto 2.25 gallons of methyl isobutyl ketone Completely denatured alcohol Formula No. 11, authorized by Treasury Decision 4648,1 approved June 3, 1936, is hereby revoked, effective July 1, 1938.
G u y T . H elvering ,
Com m issioner o f In tern al R evenue.
Approved April 29, 1938.
R osw ell M agill,
Acting S ecretary o f th e Treasury.
F. R. Doc. 38-1257; Filed, May 2,1938; 12:36 p. m.

DEPARTMENT OF THE INTERIOR.
Division of Territories and Island Possessions.
I. C. C. No. 134 Cancels I. C. C. No. 123 J

T he Alaska R ailroad LOCAL FREIGHT TARIFF NO. 8 - S 2 NAMING COMMODITY RATES ON
PETROLEUM AND PETROLEUM PRODUCTS FROM SEWARD AND AN
CHORAGE, ALASKA, TO STATIONS ON THE ALASKA RAILROAD

Governed, except as otherwise provided herein, by Western Classification No. 67 as published in Consolidated Freight Classification No. 12, R. C. Fyfes I. C. C. No. 25, supple ments thereto or successive issues thereof. Issued on ten days notice under authority of Rule 62, Interstate Commerce Commission Tariff Circular 20. Issued, March 22, 1938. E f fective, April 8, 1938. Authority: Act, March 12, 1914 and Executive Order No. 3861. Issued by O. F. Ohlson, General Manager, Anchorage, Alaska.
1 1 F . R. 544.
3 Cancels Local IJreight Tariff No. 8-R . No Supplement to this Tariff will be issued except for the purpose of cancelling the Tariff unless otherwise sepciflcally authorized by the Commission.