Federal Register - July 7, 1936
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Source: Federal Register
REGISTER
FEDERAL
934
VOLUME I
NUMBER 82
7, 1936
W ashington, Tuesday, J u ly TREASURY DEPARTMENT.
Bureau o f Internal Revenue.
T . D. 4660
R ed S trip S tamps L iquor T axing A ct
of
1934
Collectors o f Interna l Revenue, Collectors o f Customs, Dis tric t Supervisors, and Others Concerned:
Pursuant to the authority conferred by Section 205 of T itle I I of the Liquor Taxing Act of 1934, the follow ing regulations are prescribed:
F orm 428 O rder for R ed S trip S tamps 1. Effective July 1, 1936, all applications fo r the purchase of red strip stamps, Form 428, Order fo r Stamps D istilled Spirits Bottle Strips, w ill be filed in triplicate. The Collec tor o f Customs or the D istrict Supervisor who approves the Form 428 will, a fter approval, retain one copy and return the original and one copy to the applicant fo r submission to the appropriate Collector o f Internal Revenue.
2. The Collector of Internal Revenue w ill enter the serial numbers of the stamps issued and stamp the date of sale on both copies of Form 428. He w ill retain the original copy and send the rem aining copy to the appropriate D istrict Supervisor.
RELEASE OF IMPORTED SPIRITS FROM CUSTOMS BOND
3. On and after July 1,1936, no distilled spirits imported in bottles may be released from Customs bond without red strip stamps attached thereto; Provided, however, that a dis tilled spirits in Customs bond on July 1, 1936, and b dis tilled spirits in bottles without strip stamps attached, arriving in the United States subsequent to July 1, if, prior to August 1, 1936, they have been consulated fo r shipment to the United States, or certified fo r such shipment by a Collector or Deputy Collector of Customs in any o f the possessions of the United States to which the Internal Revenue laws do not apply, may be withdrawn from Customs bond and strip stamps sent by the im porter or subsequent vendor to the vendee by registered mail, as prescribed by T. D. 4473.
4. Except as provided in Paragraph 3, from and after July 1, 1936, strip stamps w ill be attached to bottles o f distilled spirits fo r im portation only as follow s: a by the producer or exporter in the foreign country as prescribed by T . D. 4526;
b under the supervision o f an officer abroad, assigned by the Collector of Customs, as prescribed by T . D. 4496; or c
under supervision of a Customs officer in the bonded ware house as prescribed by T. D. 4464.
5. Effective July 1, 1936, importers, and proprietors of plants at which no storekeeper-gauger is assigned custody of strip stamps, w ill prepare Form 96, M onthly Report o f Strip Stamps Purchased and Used Under the Liquor Taxing A ct of 1934 , as revised, in triplicate. The original and one copy w ill be submitted to the appropriate D istrict Supervisor and the remaining copy retained fo r file, available to Government
officers. The copy o f Form 96 now required by T . D. 4516 tP
be furnished to the Collector of Internal Revenue, w ill be discontinued.
6.
Treasury Decisions 4429, 4473, 4516, and 4561 are amended accordingly.
seal !
G u y T . H elvering , Commissioner o f In tern a l Revenue.
W il l ia m R. J o hnso n , A cting Commissioner o f Customs.
Approved, July 1, 1936.
W ayn e C. T aylor , A cting Secretary o f the Treasury.
F. R. Doc. 1102 Filed, July 3, 1936; 2:44 p. m .
Public Debt Service.
R egulations G overning A djusted S ervice B onds
of
1945
Am endm ent to Department Circular No. 560
Ju l y 3, 1936.
Paragraph 11 e o f Department Circular No. 560,1 regu lations governing Adjusted Service Bonds o f 1945, dated June 6, 1936; is hereby amended to read as follow s:
11. The following officers are authorized to witness requests for payment and certify thereto:
e In a foreign country: United States diplomatic and consular representatives and attaches, under their respective seals; managers and executive officers of foreign branches of banks or trust com panies incorporated in the United States; if such an officer is not available, requests for payment may be signed in the presence of and certified by a notary or other officer authorized to administer oaths, b u t his official character and jurisdiction m ust be certified by a United States diplomatic or consular officer or attache, under the seal of his office.
W ayn e C. T aylor , A cting Secretary o f th e Treasury.
seal
F . R. Doc. 1103 Filed, July 6, 1936; 12:02 p. m .
FEDERAL COM MUNICATIONS COMMISSION.
Broadcast Division.
E ffective D ate
of
R ule 177 P ostponed
The Broadcast Division, on June 20, 1936, postponed the effective date o f Rule 177 from July 1, 1936, to August 1, 1936, in order to allow tim e fo r study of a protest received from Mr. Oswald Schuette on behalf o f the Short W ave In
stitute of Am erica, Inc., against said Rule, and because of the fact that the effective date o f other rules recently adopted 11 F. R. 655.
855