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FEDERAL REGISTER, J u ly 28, 1936
after June 23, 1936, is subject to tax regardless of th e price charged for such fur. No tax will attach to new fur furnished in, repair jobs completed and delivered during th e period May 11, 1934, to June 22, 1936 both dates inclu sive, where th e price charged for such fur is less than $75.
Art . 26. Sales for fu rth er m anu facture.Articles made of fur on th e hide or pelt may n ot be sold tax free under certificate for further m anufacture, because su ch articles are specifically excepted from the term s of th e law authorizing th e sale of certain articles free of tax for further m anufacture.
See article 7.
Provisions under w hich a m anufacturer may take credit for tax paid by a prior manufacturer, etc., are set forth in article 71.
Ar t . V IR a te of ta x .The tax is payable by the m anufacturer at th e rate of 10 per cent of th e sale price during th e period June 21, 1932, to June 22, 1936 both dates in clu sive, and 3 per cent of th e sale price on or after June 23, 1936, as outlined in arti cles 8 to 15, inclusive, and in article 24.

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required by th e Secretary of th e Interior to com ply w ith th e provi sions of law of th e State w ith in w hich th e grazing district is located w ith respect to the cost and m aintenance of partition fences. No perm it shall be issued w hich shall en title th e perm ittee to th e vise of su ch im provem ents constructed and owned by a prior occupant u n til th e applicant has paid to such prior occupant th e reasonable value of su ch im provem ents to be determ ined under rules and regulations of th e Secretary of th e Interior. The decision of the Secretary in such cases is to be final and conclusive.

The following regulations are prescribed for the filing of applications for permit or cooperative agreement under said section of the act:
1. Applications for a permit or for a cooperative agree ment or an arrangement to construct and maintain improve ments of the character contemplated by said section 4, or to These regulations are prescribed under the authority of use improvements of such character constructed and owned section 1101 of the Revenue Act of 1926 and section 628 of by a prior occupant, on the public lands within a grazing district, should set forth the location of such improvements the Revenue Act of 1932.
by legal subdivision of the public land survey, necessity, use, seal
G u y T . H elvering , cost, and description of such improvements, item by item, Commissioner of Internal Revenue.
and also designate the time ahd manner of their construc Approved, July 22, 1936.
tion and the period of use, the method of operation, protec W a yn e C. T aylor , tion, repair, removal, or other disposition, and any other Acting Secretary of the Treasury.
pertinent information. When necessary properly to explain the improvements and matters connected therewith, the ap P. R. Doc. 1427FUed, July 25, 1936; 12:54 p. m.
plication should be accompanied by a sketch of the improve ments with specifications and a map showing their location in the grazing district.
Public Health Service.
2. The applicant, if an individual, must be a citizen of the R egulations for the I s s u e of T ransportation to V oluntary United States or must have declared his intention to become P atients D ischarged from th e U nited S tates P u blic such; if an association, its members must possess like quali fications, and if a corporation, it must have complied with H ealth S ervice H ospital , L ex in g to n , K e n t u c k y the laws of the State in which the lands upon which the im J uly 7, 1936.
provements to be erected are situated.
Pursuant to authority contained in the Treasury Depart 3. The applications must be filed with the regional grazier, ment Appropriation Act, 1937 Public No. 76174th Con who will consider the same together with the recommenda gress, the following regulations governing the issue of trans tion of the advisory board, and, if the improvement entails portation to voluntary patients discharged from the United a cost of not more than three hundred dollars in labor and States Public Health Service Hospital, Lexington, Kentucky, materials, the action of the regional grazier shall be final in are hereby promulgated:
the matter unless the applicant, advisory board, or other 1.
Any person admitted to the United States Public Healthinterested party appeals from his action. If the improve Service Hospital, Lexington, Kentucky, as a voluntary patient ment exceeds three hundred dollars in cost of labor and ma may upon discharge be furnished transportation when nec terials, the application shall be submitted to the Director of essary by way of the cheapest and most direct and most Grazing, whose action shall be final unless an appeal is taken usually traveled route to the place of bona fide residence to the Secretary of the Interior. Appeals in these matters within the continental United States or to such other place will follow the procedure provided for appeals in the granting within the continental United States as the Medical Officer of .grazing licenses. All such applications shall be filed in in Charge considers will afford the best opportunity for per duplicate, and in all cases where the improvements exceed manent rehabilitation, provided that in the opinion of the three hundred dollars in cost of labor and materials one Medical Officer in Charge such discharged person is cured copy of the application, together with the recommendation of addiction to habit-forming narcotic drugs.
of the advisory board and the report and recommendation of the regional grazier, shall be immediately forwarded to seal
T homas P arran , the Director of Grazing; and similarly, and in due season, in Surgeon General.
all cases where an appeal is filed from the action of the re Approved, July 22, 1936.
gional grazier. In cases where the application concerns im W a yn e C. T aylor , provements constructed and owned by a prior occupant and Acting Secretary of the Treasury.
where a determination, by the Government, of the reasonable F. R. Doc. 1423 Filed, July 25, 1936; 12:52 p. m .
value thereof becomes necessary, the application should be filed in triplicate, such triplicate and triplicate of the accom panying papers to be disposed of as hereinafter provided.
4 a In all cases where the application involves and re DEPARTMENT OF THE INTERIOR.
lates to improvements of the character, contemplated by said section 4, constructed on the public lands within the grazing Division of Grazing.
district and owned by a prior occupant, the applicant, in I nstr u ction s C oncerning P erm its and C ooperative A rrange addition to setting forth in the application the matters here m en ts R elating to t h e C onstru c tio n and M aintenance of inbefore prescribed to be set forth therein, must, at the time I m provem ents o n th e P ublic L ands W it h in G razing of filing of such application, describe and enumerate said D istricts improvements, state their reasonable value, item by item, furnish evidence that the applicant has paid to the owner of Regional Graziers, Division of Grazing:
such improvements the reasonable value thereof and that S i r s : Section 4 of the act of June 28, 1934 48 Stat. 1269, the title thereto, free and clear of all liens and encumbrances, reads as follows:
has vested in the applicant for such permit or cooperative Fences, wells, reservoirs, and other im provem ents necessary to th e arrangement or agreement.
care and m anagem ent of th e perm itted livestock may be constructed b In all cases where the owner and the applicant fail or on th e public lands w ith in su ch grazing districts under perm it is refuse to contract and agree, as provided for in paragraph sued by the authority of th e Secretary, or under such cooperative arrangement as th e Secretary may approve. Perm ittees sh all be 4 a hereof, as to what shall constitute the reasonable value