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F E D E R A L R E G IS T E R , Tuesday, Decem ber 6, 1938
amount equal to 2 percent of the State marketing quota. This reduction will be made by reducing the difference for each farm by the percentage which 2
percent of the State marketing quota is of the total of the differences for all farms. The amount of the farms differ ence as so reduced will be added to the farms allotment and the sum thereof will be the amount of the farm market ing quota unless further increased pur suant to subsection h below.

Form 38 Tobacco 29, Supp. 1

S upplement
to P rocedure for the D e
termination of B u rley T obacco F arm
M arketing Q uotas
for
1938

1

Ohio Indiana Missouri
Kansas____
Virginia.
West Virginia..
North Carolina.
Kentucky__ _
Tennessee
South Carolina.
Georgia Alabama_____
Arkansas Oklahoma__
Illinois___
New Farms___
United States..

Adjustment pursuant to Totals as appor section 313
f, 2% in tioned and inmease, all adjusted States
2

3

1,000
pounds
1,000
pounds
11,484
8,857
5,207
332
12,032
2,812
8,095
235,969
57,134
13
35
111
26
5 13
7,875

4
1,00b pounds
229.7
177.1
104.1
6.6
240.7
56.2
161.9
4,719.4
1,142.7
.3
.7
2.2
.5
.1
.3
0

from time to time throughout such year
Paragraph g of section 5, part n , to any employer under such law; or 2 Two and seven-tenths per centum of is amended to read as follows:
the wages payable by him with respect to
11,713.7
9,034.1
5,311.1
338.6
12,272. 7
2,868.2
8,256.9
240,688.4
58,276.7
REGULATIONS 90 AMENDED
13.3
35.7
113.2 To Collectors o f Internal Revenue and 26.5
5.1
Others Concerned:
13.3
Regulations 90, approved February 17, 7,875.0
356,842.5 tax on employers under Title I X of the
6,842.5

employment with respect to which contri butions for such year were required under such law.
b If the amount of the contributions actually so paid by the taxpayer is less than the amount which he should have paid u n
der the State law, the additional credit under subsection a
shall be reduced proportionately..
c The total credits allowed to a tax payer under this title shall not exceed 90
per centum of the tax against which such credits are taken.
.

S ection 910 of t h e A ct
S ec . 910. a A taxpayer shall be allowed the additional credit under section 909, with respect to his contribution rate under a State law being lower, for any taxable year, than that of another employer subject to such law, only if the Board finds that u n
der such law -

1 Such lower rate, with respect to con tributions to a pooled fund, is permitted on the basis o f not less than three years of compensation experience;
2 Such lower rate, with respect to con tributions to a guaranteed employment ac count, is permitted only when his guaranty of employment was fulfilled in the preced ing calendar year, and such guaranteed em ployment account amounts to not less than per centum of the total wages payable by him, in accordance with such guaranty, F. R. Doc. 38-3665; Filed, December 5,1938;
with respect to employment in such State 12:23 p. m.
in the preceding calendar year;
3 Such lower rate, with respect to con tributions to a separate reserve account, is permitted only when A compensation has TITLE 26IN TERN AL REVENUE
been payable from such account through out the preceding calendar year, and B
BUREAU OF IN TE R N A L REVENUE
such account amounts to not less than five times the largest amount of compensation T . D. 4876
paid from such account within any one of the three preceding calendar years, and C
R egulations U nder S ection 909, T itle such account amounts to not less than 7%
IX , of the S ocial S ecurity A ct, R e per centum of the total wages payable by him plus the total wages payable by any lating to A llowance of A dditional other employers who may be contributing C redit A gainst T ax U nder T hat T itle to such account with respect to employ W here C ontributions to S tate are at ment in such State in the preceding calen dar year.
R educed R ate
1936, as amended, relating to the excise 350,000

to each State law, equal to the amount, If any, by which the contributions, with re spect to employment in such taxable year, actually paid by the taxpayer under such law before the date of filing his return for such taxable year, is exceeded by whichever of the following is the lesser
Form 38 Tobacco 29 Procedure for 1 The amount of contributions which the Determination of Burley Tobacco he would have been required to pay under Farm Marketing Quotas for 1938, 1 is such law for such taxable year if he had been subject to the highest rate applicable amended as follows:

g There will be computed for each Done at W a sh in gton , D. C. th is 3d old farm in the State the difference by day of D ecem ber 1938. W itn ess th e seal which the amount allotted pursuant to of the D ep artm en t o f A gricu ltu re.
the foregoing subsections is less than seal
H . A . W allace , the smaller of i the farm s three-year Secretary.
average, or ii 85 percent of the base 1938 production. The total of all such FF R Doc 38-3654; Filed, December 3, 1938;
differences for all old farms in the State 12:42 p .m .
will be reduced to an amount equal to 2 percent of the State marketing quota.
This reduction will be made by reduc D etermination of the A pportionment ing the difference for each farm by the and A djustment of the N ational M ar percentage which 2 percent of the State keting Q uota for B urley T obacco for marketing quota is of the total of the . the 1938-39 M arketing Y ear differences for all farms. The amount of the farm s difference as so reduced Pursuant to Section 313 of the A gri w ill be added to the farms allotment cultural Adjustment Act of 1938 ap and the sum thereof will be the amount proved February 16, 1938, as amended, of the farm marketing quota unless fu r I, H. A. Wallace, Secretary of Agricul ther increased pursuant to subsection ture. do hereby determine that the na h below.
tional marketing quota for Burley to Done at Washington, D. C., this 3d bacco for the 1938-39 marketing year, as proclaimed by the Secretary of Agri day of December, 1938. Witness the culture on March 28, 1938,1 be appor seal of the Department of Agriculture.
tioned and adjusted in accordance With seal
H. A. W allace, the following table:
Secretary.
States and new Apportionfarms i. e., ment of na farms on which tional mar tobacco is pro keting quota duced for the proclaimed first time in 5 March 28, years 1938

2863

b Such additional credit shall be re duced, if any contributions under such law are made by such taxpayer at a lower rate under conditions not fulfilling the require ments of subsection a , by the amount bearing the same ratio to such additional credit as the amount of contributions made at such lower rate bears to the total of his contributions paid for such year under such law.
c As used in this section
Social Security Act, are further amended 1 by eliminating article 212 and 2 by 1 The term reserve account means a Done at Washington, D. C., this 3d day inserting immediately after article 211 separate account in an unemployment fund, of December, 1938. Witness my hand and the following:
with respect to an employer or group of employers, from which compensation is pay the seal of the Department of Agricul
ture.

seal

m
i
m
H. A. W allace, Secretary o f Agriculture.

F. R. Doc. 383664; Filed, December 5,1938;
12:23 p. m .
13 F. R. 769 DI.

able only with respect to the unemployment of individuals who were in the employ of S ec . 909.
a In addition to the credit such employer, or of one of the employers allowed under section 902, a taxpayer may, comprising the group.
subject to the conditions Imposed by sec 2 The term pooled fu n d means an u n
tion 910, credit against the tax imposed employment fund or any part thereof in by section 901 fo r any taxable year after the which all contributions are mingled and taxable year 1937, an amount, with respect undivided, and from which compensation is payable to all eligible individuals, except that to individuals last employed by em 13 F. R. 2557 DI.
S ection 909 of t h e A ct