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F E D E R A L R E G I S T E R , S a t u r d a y , N o v e m b e r 7, 1942
CONTENTSContinued
FED EIM tijfR
EG ISTER
UM
€ Junto

Published daily, except Sundays, Mondays, and days following legal holidays by the Division o f the Federal Register, The National Archives, pursuant to the authority con tained in the Federal Register Act, approved July 26, 1935 49 Stat. 500, tinder regula tions prescribed by the Administrative Com mittee, approved by the President.
The Administrative Committee consists of the Archivist or Acting Archivist, an officer of the Department of Justice designated by the Attorney General, and the Public Printer or Acting Public Printer.
The daily issue of the F ed era l R eg iste r will be furnished by mail to subscribers, free of postage, for $1.25 per month or $12.50 per year, payable in advance. Remit money or der payable to the Superintendent of Docu ments directly to the Government Printing Office, Washington, D. C. The charge for single copies minimum, 100 varies in pro portion to the size of the issue.
There are no restrictions on the republica tion of material appearing in the F ederal R e g iste r .

Telephone information: District 0525.

CONTENTSContinued O ffice
P rice A dministration
of
Continued.
Page Clothing, fall and winter outer wear GMPR, Supp. Reg.
9082
14, Am. 49______________
Defense-rental areas MRR, cor rection of Supp. Am. 4A __ 9082
Excepted commodities; phono graph records G M P R , Supp. Reg. 1, Am. 38____ 9082
Lumber, Southern pine:
M PR 19, Am. 4_____________ 9087
MPR 19, Am. 5_____________ 9085
Rubber boots and work shoes Ration Order 6, Am. 4 ___ 9084
O ffice of S cientific R esearch and D evelopment:

Organization; functions and du ties of officers_____________

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P ublic C ontracts D ivisio n :

Evaporated and powdered skimmed milk, exemption of contracts from provi sions of Walsh-Healey A ct.
Minimum wage rates:
Rainwear industry__ .___ ____
Tobacco industry_________ __
S ecurities sion :

and
and
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E xchange C ommis

Hearings, etc.:
Androscoggin Mills, et al____
Butler Suburban Water Co__
Central Maine Power Co., et al_______________________1
Cities Service Co., et al______
Columbia Gas and Electric Corp. and Columbia Oil and Gasoline Corp_____
Midland Utilities Co., et al__
Scripps - Howard Investment C o __________
Wabash Railway Co_________
W age
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Page
Bag osnaburgs and sheetings L-99, Am. 2 _____________ 9078
Cast iron boilers, low pressure L -1 8 7 ______________
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Construction :
L-41, Interpretation 1_______ 9078
L-41, Interpretation 2_______ 9078
Lingerie, etc. L-116, Am. 2 ____ 9078
Lumber, Douglas fir L-218, 9080
Am. 2 _ _________________
Machine tools, production and delivery E -l-b, Am. 3 __ 9077
Molybdenum M-110-a_______ 9078
Phosphate plasticizers M-183 _ 9079
Scrap metal, p r o c e s s i n g P-136;___________________ 9080
W ar Shipping A dministration :

Contracts for carriage on ves sels owned or chartered by the Administration; bill of lading clause_____________
War risk insurance on certain shipments to territories____

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be paid a molasses bonus equal to 2.75
times the amount, if any, by which the average net liquidation from disposal of blackstrap or final molasses exceeds 6.75
cents per gallon, f. o. b. sugar-house tanks at Clewiston, Florida during the 12 months ended May 31, 1943 and, Pro vided further, That the established cus toms and practices with respect to meth ods of sucrose analysis, deductions for frozen sugarcane based upon decreased boiling house effciency, fiber content de terminations and deductions, definitions of delivery points, delivery schedules, and similar terms, as employed in con nection with the purchase of the 1941
crop shall be employed in connection with the purchase of the 1942 crop, and the processor shall not, through any sub terfuge or device whatsoever reduce the returns to the producer below those con templated by this determination, but nothing in this sub-paragraph shall be construed as prohibiting modifications of practices which may be made nec essary by unusual circumstances, any such modifications to be subject to re view by the Secretary of Agriculture, or his authorized agent, in the event of changes alleged to be unfair to either the producer or the processor. Sec. 301, 50 Stat. 910; 7 U.S.C. 1940 ed. 1131
Done at Washington, D. C., this 5th day of November 1942. Witness my hand and seal of the Department of Agricul ture.
seal G rover B. H il l , Assistant Secretary of Agriculture.
F. R. Doc. 42-11573; Filed, November 6, 1942;
11:38 a. m.

TITLE 26INTERNAL REVENUE
Chapter IBureau of Internal Revenue T. D. 5180

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H our D ivision :

Pens and pencils manufactur ing industry, appointment of Industry Committee____

W ar P roduction B oard:

SuEchapter C Miscellaneous Excise Taxes
P art 140 T axes on T obacco, S nuff , Cigars, Cigarettes, Cigarette P apers and T ubes, and P urchase and S ale of L eaf T obacco FLOOR STOCKS OF CIGARS AND CIGARETTES

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Regulations 8, as amended, relating to taxes on tobacco products, etc., as made
applicable to the Internal Revenue Code by Treasury Decision 4885, amended.
Regulations 8 Revised November, 1934 Part 140, Title 26, Code of Fed eral Regulations, as amended by Treas ury Decision 4997, approved August 1, 1940, but only as prescribed and made applicable to the Internal Revenue Code by Treasury Decision 4885, approved February 11,1939 Part 465, Subpart B of such Title 26, 1939 Sup., are further amended as follows:
Article 200 140.200, Title 26, Code of Federal Regulations is renumbered as article 206 140.2061.
Immediately following article 199
140.199 the following new Chapter X V I is added:
Sec.
140.200
140.201
140202
140.203
140.204
140.205

Scope of tax.
Rates of tax.
Payment of tax.
Return.
Refunds.
Penalties and interest.

A u t h o r i t y : 140.200 to 140.205, inclusive, issued under I.R.C. 200 as amended by sec.
605 of the Revenue Act of 1942, and IR .C.
3791, 53 Stat. 219, 467; 26 U.S.C. 2000, 3791.
C h apter XVI
FLOOR STOCKS TAXES ON LARGE CIGARS AND LARGE
AND SMALL CIGARETTES
S e c . 605. C igars a n d C ig a r e t te s . Revenue Act of 1942.
a Rates on cigars. Section 2000 c 1
is amended to read as follows:
c Cigars and cigarettes. Upon cigars and cigarettes manufactured in or imported into the United States, which are sold by the manufacturer or importer, or removed for consumption or sale, there shall be levied, collected, and paid the following taxes:
1 Cigars. On cigars of all descriptions made of tobacco, or any substitute therefor, and weighing not more than three pounds per thousand, 75 .cents per thousand;
On cigars made of tobacco, or any substi tute therefor, and weighing more than three pounds per thousand, if manufactured or imported to retail at not more than 2y2
cents each, $2.50 per thousand;
If manufactured or imported to retail at more than 2 y2 cents each and not more than 4 cents each, $3.00 per thousand;
If manufactured or imported to retail at more than 4 cents each and not more than 6 cents each, $4 00 per thousand;
If manufactured or imported to retail at more than 6 cents each and not more than 8 cents each, $7.00 per thousand;
I f manufactured or imported to retail at more than 8 cents each and not more than 15 cents each, $10.00 per thousand;
I f manufactured or imported to retail at more than 15 cents each and not more than 20 cents each, $15.00 per thousand;
If manufactured or imported to retail at more than 20 cents each, $20.00 per thousand.
Whenever in this subsection reference is made to cigars manufactured or imported to retail at not over a certain price each, then in determining the tax to be paid re gard shall be had to the ordinary retail price of a single cigar in its principal market.
b Rates on cigarettes. Section 2000 c 2 is amended by striking out $3.25 andr inserting in lieu thereof $3.50 and by strik ing out $7.80 and inserting in lieu thereof $8.40.
c Floor Stocks Tax. Section 2000 is amended by inserting at the end thereof the following new subsection:
e 1942 Floor Stocks Tax. 1 Tax. Upon large cigars weighing more than three pounds per thousand and all cigarettes subject to tax under this section, which on the effective date of Title V I of the Revenue Act of 1942
are held by any person for sale,, there shall be levied, assessed, collected, and paid a floor