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FEDERAL

REGISTER
1934

VOLUME 2

NUMBER 188

J u n to

Washington, Wednesday, September 29, 1937
T . D. 4764

TREASURY DEPARTMENT.

R ecords a n d T r a n s c r ip t s o p W h o l e s a l e L iq u o r D e a le r s I n c l u d i n g R e c t if ie r s , D is t i l l e r s , P r o p r ie t o r s o p I n t e r n a l R e v e n u e B o n d e d W a r e h o u s e s , T a x p a id B o t t l i n g H o u s e s , a n d T a x p a id P r e m is e s , a n d I m p o r t e r s
Bureau of Internal Revenue.
T. D. 4763
S t a m p T a x o n P assage T i c k e t s EXEMPTION OP PASSAGE TICKETS BETWEEN THE
UNITED STATES AND PUERTO RICO

CONTINENTAL

Regulations 71, amended
To Collectors of Internal Revenue and Others Concerned:
The Act approved August 28, 1937 Public No. 400, 75th Congress, entitled An Act to amend the Revenue Act of 1926, as amended, to exempt persons traveling between Puerto Rico and the continental United States from the payment of a stamp tax on steamship tickets , provides, as follows:
That subdivision 5 of schedule A of title v l l l of the Revenue Act of 1926, as amended by section 442 a of the Revenue Act of May 29, 1928, be, and hereby is, amended by striking out the word or before the word Cuba and by adding the words or Puerto Rico after the word Cuba.

To District Supervisors and Others Concerned:
Pursuant to the authority conferred by Section 3318, R. S., as amended by Section 411, Liquor Tax Administration Act U. S. C., 1934 ed., Supp. II, title 26, secs. 1208 and 1209, Section 62 of the Act of August 27, 1894, as amended by Section 412, Liquor Tax Administration Act U. S. C., 1934
ed., Supp. n , title 26, sec. 1210 and Section 3317, R. S., U. S. C., 1934 ed., title 26, sec. 1206, the following regula tions are prescribed, effective October 1, 1937.
1. Every wholesale liquor dealer, with the following ex ceptions, shall keep Record 52, Wholesale Liquor Dealers Record , and render monthly transcripts, Forms 52A and 52B, Wholesale Liquor Dealers Monthly Report , and Form 338, Wholesale Liquor Dealers Monthly Report Summary of Forms 52A and 52B :
A

REGISTERED DISTILLERIES AND INTERNAL REVENUE BONDED
WAREHOUSES

In co n fo rm ity with the provisions of the Act above quoted, articles 55, 58 and 60 of Regulations 71, approved July 16, 1932, are amended to read as follows:

2. Every proprietor of a registered distillery and of an internal revenue bonded warehouse shall keep a daily record and render monthly reports on Form 52C, Monthly Record and Report of Registered Distillery and Internal Revenue A r t . 55. Passage tickets to Philippine Islands. Passage Bonded Warehouse , of all bulk distilled spirits shipped from tickets to Philippine Islands are taxable.
the distillery, and all bulk and bottled-in-bond distilled A r t . 58. Passage tickets to ports not in the United States, spirits removed from the warehouse.
Canada, Mexico, Cuba, or Puerto Ri6o. a Passage tickets 3. Where the distillery and the internal revenue bonded from any foreign port or domestic port sold or issued in the warehouse are located on the same premises, only one United States costing more than $10, whose port of destina record on Form 52C will be required. Such record may be tion is not within the United States, Canada, Mexico, Cuba, kept at the distillery or at the internal revenue bonded or Puerto Rico, are subject to tax.
b
Such passage tickets sold or issued in the United warehouse.
4. Removals of distilled spirits from the cistern room for States to a port in Newfoundland are subject to tax.
deposit in the internal revenue bonded warehouse on the A rt. 60. Passage tickets to ports in the United States, same premises, need not be reported on Form 52C. How Canada, Mexico, Cuba, or Puerto Rico. Passage tickets ever, removals of distilled spirits from the cistern room for sold or issued in the United States fo r passage to ports of deposit in an internal revenue bonded warehouse not located destination in the United States, Canada, Mexico, Cuba, or on the distillery premises shall be reported by the proprietor Puerto Rico are not subject to tax unless sold or issued in of the distillery on Form 52C.
the United States as a round trip or through ticket for a port not within the United States, Canada, Mexico, Cuba, B TAXPAID BOTTLING HOUSES
or Puerto Rico.
5. Every proprietor of a taxpaid bottling house shall keep This Treasury Decision is issued under the authority con a daily record and render a monthly report on Form 52D, tained in section 1101 of the Revenue Act of 1926.
Monthly Record and Report of Taxpaid Bottling House seal G u y T . H e l v e r in g , Operations , of all distilled spirits received, bottled, and Commissioner of Internal Revenue.
disposed of at his bottling house.
Approved, September 25, 1937.
C TAXPAID PREMISES AT WHICH DISTILLED SPIRITS OR ALCOHOL
R o s w e l l M a g il l ,
Acting Secretary of the Treasury.
F . R. Doc. 37-2890; Filed. September 28,1937; 10:55 a .m .

ARE SOLD IN BULK

6. Every proprietor of a registered distillery, a fruit dis tillery, an internal revenue bonded warehouse, or an indus2299