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DERAL
VOLUME 3

REGISTER
1934

c í
NUMBER 16

Washington, Saturday, January 22, 1938
TREASURY DEPARTMENT.
Bureau of Customs.
IT. D. 49350
B o n d e d W o o l a n d C a m e l H a ir
each case the principal on the bond shall either furnish the agreement of the sureties on the bond to remain bound under the terms and provisions of the bond to the same extent as if no extension were granted, or furnish an additional bond with acceptable sureties to cover the period of extension.
seal
S t e p h e n B . G ib b o n s ,
EXTENSIONS OF 3-TEAR PERIOD PRESCRIBED I N PARAGRAPH 1101, TARIFF ACT OF 1930

15, 1938.
To Collectors o f Customs and Others Concerned: > Acting under the authority vested in him by section 318 of the Tariff Act of 1930,46 Stat. 696 U. S. C. title 19, sec. 1318, the President on December 29, 1937, issued a proclamation1
declaring an emergency to exist and authorizing the Secretary of the Treasury 1 In the case of wools or camel hair imported or with drawn from warehouse under bond during the calendar year 1934, under paragraph 1101 of the Tariff Act of 1930, 46 Stat.
646 TJ. S. C. title 19, sec. 1001, par. 1101, to extend the period during which proof of use in manufacture may be furnished for not more than 1 year from and after the expira tion of the 3-year period prescribed in said paragraph as extended for 1 year under the authority of a proclamation dated December 30, 1936 T. D. 48774 , and 2 in the case of wools or camel hair imported or withdrawn from warehouse under bond during the calendar year 1935, under paragraph 1101 of the Tariff Act of 1930, to extend the period during which proof of use in manufacture may be furnished for not more than 1 year from and after the expiration of the 3-year period prescribed in said paragraph, subject to the following conditions:

Acting Secretary of the Treasury.
IF. R. Doc. 38-218; Filed, January 20,1938; 3:28 p. m.J

Ja n u a r y
Provided, however, That in each and every case the Secretary of the Treasury shall require that the principal on the bond, in order to obtain the benefits under the extension granted, shall either furnish the collector of customs for the district in which the bond was given the agreement of the sureties on such bond to remain bound under the terms and provisions of the bond to the same extent as if no extension were granted, or furnish an additional bond with acceptable sureties to cover the period of extension.

Pursuant to the authority conferred upon me by the Presidents-proclamation of December 29, 1937, the period during which proof of use in manufacture may be furnished is hereby extended for a period of 1 year in the case of wools and camel hair imported or withdrawn from warehouse under bond during the calendar year 1934 or 1935; and col lectors of customs are hereby authorized to permit such proof of use to be furnished 1 within 5 years from the date of importation or withdrawal from warehouse in the case of wools or camel hair imported or withdrawn from warehouse during the calendar year 1934, and 2 within 4 years from the date of importation or withdrawal from warehouse in the case of wools or camel hair imported or withdrawn from warehouse during the calendar year 1935, provided that in 12 F. R. 3448 D I .
2 F .R .2 7 ,182 D I .

T .D . 49351
C o u n t e r v a il in g D u t y D r ie d S a l t P i s h P r o m N o va S c o t ia COLLECTORS OF CUSTOMS AUTHORIZED TO ACCEPT CERTIFICATES
FROM ALL UNITED STATES CONSULAR OFFICERS I N NOVA SCOTIA
I N RESPECT OF DRIED SALT F I S H r
To. Collectors of Customs and Others Concerned:
Reference is made toJEiD. 49196, dated October 12, 1937, as amended by T. D. 4 9 2 dated November 26, 1937,1 instruct ing collectors of customato impose countervailing duties onimportations of certain dried salt fish from Nova Scotia, unless there is filed with the entry a certificate issued by the United States Consul at Halifax, stating that no bounty or grant has been or will be paid or bestowed in respect of such fish.
The said T. D. 49196 is hereby amended by deleting from the last paragraph the words the United States Consul at Halifax and substituting therefor the words a consular officer of the United States stationed in Nova Scotia.
seal
j. h . M oyle,
Commissioner of Customs, Approved: January 18, 1938.
S t e p h e n B . G ib b o n s ,
Acting Secretary of the Treasury.
F . R. Doc. 38-220; Filed, January 21,1938; 12:48 p. m,
Bureau of Internal Revenue.
T . D. 4792
I n c o m e T ax ARTICLE 23 P - l OF REGULATIONS 94 AMENDED

T o Collectors of Internal Revenue and Others Concerned:
Article 23 p - l of Regulations 94a is amended to read as follows:
A r t . 23 p - l . Payments to employees pension trusts.
An employer claiming the benefit of the deduction allowable by section 23 p must show himself entitled to such deduc tion. In no,case will any amount be allowed as a deduction V J jrF . R. 25931 2 9 $ D I .
1 F. R. 18391
V .

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