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FEDERAL

EGISTER

VOLUME I

1934

c Wanted

,
NUMBER 185

,
Washington Tuesday December 1, 1936
Bureau of Internal Revenue.

TREASURY DEPARTMENT.
Bureau of Customs.

T. D. 4716
T . D. 48660

A n t id u m p in g R u b b e r H o t W a ter B o t t l e s P r o m J a p a n N ovember
23, 1936.

To Collectors of Customs and Others Concerned:
Reference is made to the several notices of suspected dumping issued by the United States appraiser of merchan dise, New York, N. Y., covering importations of rubber hot water bottles from Japan.
After investigatioif and careful consideration of the evidence presented, I have reached the conclusion that a finding of dumping is not justified with respect to rubber hot water bottles from Japan.
Appraising officers who have been withholding appraise ments of rubber hot water bottles from Japan, by virtue of the issuance of notices of suspected dumping, are authorized to make their appraisements without regard to any question of dumping.
seal
W ayn e C. T aylo r,
Acting Secretary of the Treasury.
F. R. Doc. 3580 Filed, November 28,1936; 11:01 a. m.

A m e n d m e n t o p J o in t R e g u l a t io n s o p t h e S ecr e ta r y o p t h e T r e a s u r y a n d t h e S e c r e t a r y o f A g r ic u l t u r e o f N o v e m b e r
21, 1927
GOVERNING IMPORTATION OF BOBWHITE QUAIL FROM MEXICO
S. R. A .-B . S. 69; T. D. 45437

T a x o n W i n e s , L i q u e u r s , C o r d ia l s , a n d S i m i l a r C o m p o u n d s
R e g u l a t io n s 15 A m e n d e d
To District Supervisors, Collectors of Internal Revenue, and Others Concerned:
Pursuant to Section 605 of the Revenue Act of 1918
U. S. C., 1934 ed., title 26, sec. 1151, as amended by Section 319 b of the Liquor Tax Administration Act Public, No.
815, 74th Congress, providing for the manufacture of vermouth with fortified sweet wine on bonded winery prem ises, and to Sections 611 and 613 of the Revenue Act of 1918, as amended by Sections 6 and 7 of the Liquor Taxing Act of 1934 U. S. C., 1934 ed., title 26, secs. 1300 a 1 and 2 ;
U. S. C., 1934 ed., Supp. 1, title 26, sec. 1300 a 2 , as amended by Section 319 c and d , respectively, of the Liquor Tax Administration Act, relating to the tax on wines, liqueurs, cordials, and similar compounds, paragraphs 169, 170, 171, 172, 174, and 175 of Regulations 15 are amended to read as follows:
P ar . 169. Verm outh. Vermouth made at a rectifying plant is subject to the rectifying tax of 30 cents per proof gallon imposed by Section 605 of the Revenue Act of 1918, as amended.
P ar . 170. In addition thereto, Section 611 of the Revenue Act of 1918, as amended by Section 319 c of the Liquor Tax Administra tion Act, imposes a further tax upon vermouth as follows:
On vermouth containing not more than 14 per centum of ab solute alcohol, five cents per wine gallon, the per centum of al cohol to be reckoned by volume ahd not by weight;
On vermouth containing more than 14 per centum and not exceeding 21 per centum of absolute alcohol, ten cents per wine gallon;
On vermouth containing more than 21 per centum and not exceeding 24 per centum of absolute alcohol, twenty cents per wine gallon.

Pursuant to authority conferred by law upon the Secretary of the Treasury and the Secretary of Agriculture, Regulation 2
and the last sentence of Regulation 5 of the joint regulations P ar . 171. Liqueurs, Cordials, and Similar Compounds. Section 613
of November 21, 1927, Governing Importation of Bobwhite of the Revenue Act of 1918, as amended by Section 319 d of the Liquor Tax Administration Act, imposes a tax on certain products of Quail from Mexico are hereby amended, effective immedi rectification as follow s:
ately, so as to read as follows;
R egulation 2-Ports
of
E n tr y
For the purposes of these regulations the ports of Eagle Pass, Laredo, and Brownsville, Texas, and Nogales, Arizona, shall be inspection stations, and permits will not be issued for the entry of bobwhite quail from Mexico through any other port.

R egulation 5
Individual permits wiU authorize the entry of a con signment of bobwhite quail on or within 30 days after the date of probable arrival specified in the permit, b u t only during the open season prescribed by the laws or regulations of Mexico for the exportation of bobwhite quail, which is hereby designated as the importation season.
seal
.

seal O cto ber
W a y n e C. T aylo r,
Acting Secretary of the Treasury.
M. L. W i l s o n , Acting Secretary of Agriculture.
23, 1936.

F. R. Doc. 3590 Filed, November 30,1936; 11:37 a. m .

On each bottle or other container of liqueurs, cordials, or similar compounds, by whatever name sold or offered for sale, con taining sweet wine, citrus-fruit wine, peach wine, cherry wine, berry wine, apricot wine, or apple wine, fortified, respectively, with grape brandy, citrus-fruit brandy, peach brandy, cherry brandy, berry brandy, apricot brandy, or apple brandy, one and one-quarter cents on each one-half pint or fraction thereof.

P ar . 172. Carbonated and Sparkling Wines. The carbonating of taxpaid urines, either by secondary fermentation of the wine or by charging the wine artificially with carbon dioxide, must be done at a rectifying plant. The carbonated wine is subject to the rectification tax of thirty cents per proof gallon and, in addition thereto, the tax imposed by Section 613 of the Revenue Act of 1918, as amended, upon sparkling wine, or artificially carbonated wine, as the case may be, must be paid. This tax is as follows:
O n each bottle or other container of champagne or sparkling wine, two and one-half cents on each one-half pint or fraction, thereof;
On each bottle or other container of artificially carbonated wine, one and one-quarter cents on each one-pint or fraction, thereof;

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