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FEDERAL
VOLUME 3

REGISTER
1934

C AiiTEO

NUMBER 86

Washington, Tuesday, May 3, 1938
PRESIDENT OF THE UNITED STATES.

REGULATIONS 9 1 , AMENDED

E x e c u t iv e O rder AMENDING PARAGRAPH 7 , SUBDIVISION I I I , SCHEDULE A OF THE
CIVIL SERVICE RULES

By virtue of and pursuant to the authority vested in me by the Civil Service Act 22 Stat. 403, it is ordered that paragraph 7, Subdivision III, Schedule A of the Civil Serv ice Rules,1 excepting from competitive civil-service require ments certain positions in the Public Health Service, Treas ury Department, be, and it is hereby, amended to read as follows:
7. Public Health Service: Attendants employed in hos pitals, sanatoriums, and other similar establishments where, in the opinion of the Commission, the establishment of registers is impracticable; employees engaged on problems in preventive medicine financed or participated in by the Treasury Department and a cooperating State, county, mu nicipality, incorporated organization, or an individual, in which at least one-half of the expense is contributed by the cooperating agency either in salaries, quarters, materials, equipment, or other necessary elements in the carrying on of the problem; and employees assigned to classified posi tions during treatment or convalescence at Government sanatoriums.
This amendment removes from the excepted class the po sition of attendant, quarantine station maritime and bor der . Present incumbents of such position may acquire an appropriate civil-service status in accordance with the pro visions of section 6 of Civil Service Rule II, as amended.
F ran klin D R oosevelt T h e W h it e H o u se ,
April 29, 1938.
tNo. 78781
P. R. Doc. 38-1247; Filed, April 30,1938; 11:08 a. m .l
TREASURY DEPARTMENT.
Bureau of Internal Revenue.
T.D . 4801
S ervices E xcepted F rom E m p lo y m en t U nder T it l e v ttt the S ocial S e c u r it y A ct b y R eason of th e P rov isio n s S ection 9 a of th e C arriers T axing A ct o f 1937
X1 P. R. 1478.

of of
To C ollectors o f In tern al R evenue an d O thers C oncerned Section 11 of the Carriers Taxing Act of 1937, approved June 29, 1937 Public, No. 174, Seventy-fifth Congress; 50
Stat. 435 provides in part;
The provisions of this Act are in substitution for the provisions of the Act of August 29, 1935, as amended, entitled An Act to levy an excise tax upon carriers and an income tax upon their employees, and for other purposes, which is hereby repealed.

Section 9 a of the Carriers Taxing Act of 1937 provides:
The term employment, as defined in subsection b of section 811 of title V in of the Social Security Act, shall not include service performed by an individual as an employee as defined in section 1 b or service performed as an employee representative as defined in section 1 c .

Section 7 e of the Carriers Taxing Act of 1937 provides:
Any tax paid under this Act by a taxpayer with respect to any period with respect to which he is not liable to tax under this Act shall be credited against the tax, if any, imposed by title V III of the Social Security Act upon such taxpayer, and the balance, if any, shall be refunded. Any tax paid under title VTII of the Social Security Act by a taxpayer with respect to any period with respect to which he is not liable to tax under such title V III shall be credited against the tax, if any, imposed by this Act upon such taxpayer, and the balance, if any, shall be refunded.

In order to accord with the provisions of law quoted above, Regulations 91, approved November 9, 1936,1 as amended, relating to the employees tax and the employers tax under Title v n i of the Social Security Act, are further amended as follows:
1 The provision of law under the caption Section 11
of the Carriers Taxing Act immediately preceding article 1 is hereby deleted, together with the caption, and the fol lowing is inserted in lieu thereof:
Section 9 a o f th e Carriers Taxing Act o f 1937
The term employment, as defined in subsection b of section 811 of title V III of the Social Security Act, shall not include service performed by an individual as an em ployee as defined in section 1 b or service performed as an employee representative as defined in section 1 c .
2 Article 1 d is amended to read as follows:
d C arriers Taxing Act o f 1937 means the Act approved June 29, 1937 Public, No. 174, Seventy-fifth Congress; 50
Stat. 435.
3 Article 2 is afiiended by striking out section 11 of the Carriers Taxing Act in the first sentence and by insert ing in lieu thereof section 9 a of the Carriers Taxing Act of 1937.
1 1 P. R. 1764.

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