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FEDERAL
VOLUME 2

REGISTER
1934

Oa/it BO

NUMBER 138

Washington, Tuesday, July 20, 1937
TREASURY DEPARTMENT.

DEPARTMENT OF THE IN TE R IO R

Bureau of Internal Revenue.

Division of Territories and Island Possessions.

T . D . 4749
T ax
on
A d m is s io n s 1

Article 29 of Regulations 43, approved June 14, 1932, amended
To Collectors of Internal Revenue and Others Concerned:
The first paragraph of article 29 of Regulations 43 is amended to read:
Where tickets or cards of admission are used, they must comply with the following requirements: 1 The price exclusive of the tax to be paid by the person paying for admission at which every ticket or card is sold must be conspicuously and indelibly printed, stamped, or written on that part of the ticket which is to be taken up by the management of the place for which it is valid for admis sion. This is a specific requirement of the Act itself. For ad ministrative purposes it is necessary to show not only the selling price but also a the regular or established price see art. 5 , b
the tax, and c the total of the price and tax. The regular or established price, the tax based thereon, and total shall appear on the face in the case of strip tickets the back may be used of the portion of the ticket which is to be taken up by the management in the following or equivalent form :
Established price__________________________________________
Tax paid____________________ _______________
,
. T o t a l______________________________________
I f the ticket is sold at a price other than the regular or estab lished price, the actual selling price, the tax fo r basis and com putation of tax see art. 1 and the total shall be shown on the face of the portion of the ticket to be taken up by the manage ment. I f the ticket shows the seat or box for which it is valid the location and seat or box num ber m ust appear on that part of the ticket which is taken up by the management as well as on the OTub which is given to the patron. I f the ticket is sold other than at the ticket office of the theater, opera, or other place of amusement, the actual selling price and the name and address of each vendor must be shown on the back o f the portion of the ticket to be taken up by the management. All persons required to collect and account for tax bn admissions must keep for possible inspection by revenue officers the portions of the tickets taken up Dy them, or in the case of a cabaret or similar place, the waiters checks, for a period of not less than three months. For penalties imposed in this connection see article 56.

This amendment shall be effective on and after October 1
1937.
This Treasury Decision is issued under the authority con tained in section 1101 of the Revenue Act of 1926.
seal1

G u y T . H e l v e r in g ,
Commissioner of Internal Revenue.
Approved July 14, 1937.
R o s w e l l M a g il l ,
Acting Secretary o f the Treasury.
__ ________F. R. Doc. 37-2225; Filed, July 16,1937; 3:13 p .m .
50? X a of the Revenue Act of 1926, amended by sec t i o n 11 a of the Revenue Act of 1928, section 711 a and e of Act .f 1932 sections 212 and 219 of the National In S S S S S n r Atf Public Resolution No. 36, 74th Congress, and Public Resolution No. 48, 75th Congress.

I. C. C. No. 235
T h e A l a s k a R a ilr o ad LOCAL PASSENGER TARIFF NO. 183 -B 1

Naming round trip excursion fares from stations on the Alaska Railroad in Alaska to Fairbanks, Alaska, account Tanana Valley Fair, September 2, 3, 4, 1937. No supplement will be issued to this tariff except for the purpose of cancel ling the tariff. Issued June 17, 1937; effective, August 27, 1937. Authority, Act of March 12, 1914 and Executive Order No. 3861. Issued by O. F. Ohlson, General Manager, Anchor age, Alaska.
GENERAL RULES AND REGULATIONS

1. Stations from and to which this tariff applies. This tariff applies from all Rail Line stations. This tariff applies only to Fairbanks, Alaska. Conductor picking up passengers at non-agency station will handle passenger to first agency station where ticket must be secured from originating station to final destination.
2. Dates of sale. August 27, 28, 29, 30, 31, and September 1, 1937.
3. Final return lim it. Return trip to be completed prior midnight of final limit. Tickets sold from stations College, Alaska to Curry, Alaska, inclusive will be limited to Septem ber 8, 1937. Tickets sold from stations Lane, Alaska to Seward, Alaska, inclusive, and Palmer, Alaska to Sutton, Alaska, inclusive will be limited to September 9, 1937.
4. Stopovers. Stopovers will be permitted at all points within final return limit on both going and return trip.
Stopover will be granted on application to Conductor who will endorse on reverse side of ticket Off a t ______ Station, Date --------Train No. -------- . This endorsement will be signed by Conductor and transportation returned to passenger.
5. Tickets. Use Form L-14 Round Trip Excursion Tickets.
6. Children. Tickets may be sold at one-half the fares named herein for children five years of age and under twelve years of age, sufficient to be added to make fare end in 0
or 5 . Children under five years of age will be carried free when accompanied by parent or guardian.
7. Baggage. For baggage rules including free allowance, excess charge, etc., see Local Baggage Tariff No. 2, I. C. C.
No. 22 Alaskan Engineering Commission Series, supple ments thereto and reissues thereof. Excess baggage charges will be made on basis of the one way fares shown in Local Passenger Tariff No. 42-B, I. C. C. No. 177, supplements thereto and reissues thereof.
1Local Passenger Tariff No. 181-B, naming round trip exclusion fares between stations on the Alaska Railroad in Alaska, account Fourth of July, was filed with the Division of the Federal Register, The National Archives.

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