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REGISTER

FEDERAL
VOLUME 2

1934 0

United

NUMBER 96

Washington, Wednesday, M a y 19, 1937
TREASURY DEPARTMENT.
Bureau of Internal Revenue.
T . D. 4737
T ransfer o f T a x p a id R e c t if ie d S p ir i t s b y P i p e L i n e P r o m R ecti f y i n g P l a n t s t o C o n t i g u o u s T a x p a id B o t t l in g H ouses
To District Supervisors and Others Concerned:
Pursuant to the authority conferred by Section 605 of the Revenue Act of 1918, U. S. C., 1934 ed., title 26, sec. 1151, as amended by Section 319 of the Liquor Tax Administra tion Act, U. S. C., 1934 ed., Supp. H, title 26, sec. 1151 2 , the following regulations are prescribed:
Where a rectifying plant and a taxpaid bottling house are operated on contiguous premises by a distiller or pro prietor of an internal revenue bonded warehouse, the Com missioner may, in his discretion, authorize the transfer of rectified spirits on which the rectification tax has been paid from the bottling tanks in the rectifying plant to the bot tling tanks in the taxpaid bottling house by means of pipe line.
A separate and permanent pipe line shall be installed to connect the rectifying plant with each bottling tank in the taxpaid bottling house. The pipe lines shall be exposed to view throughout their entire length, mid all connections, valves, flanges, etc., shall be brazed or welded from the point where they leave the rectifying plant premises, pro vided, however, that the termination of such pipe lines in the rectifying, plant may remain open to permit hose con nection with the bottling tanks. There shall be painted on each such pipe line, on that portion extending into the rectifying plant, a number corresponding with the serial number of the tank in the taxpaid bottling house to which it connects.
When taxpaid rectified spirits are authorized to be trans ferred as above provided, the procedure for taxpaying recti fied spirits in the bottling tank in the rectifying plant will be the same as provided by Regulations 15, except that at the time of taxpayment an extra copy of Form 237 will be executed and certified by the Collector. The extra copy of Form 237 will be attached to Form 230 on the bottling tank in the taxpaid bottling house as evidence that the proper tax on the spirits therein has been paid.
Upon completion of transfer of the rectified spirits to the taxpaid bottling house, there shall be entered under Part 7, Certificate of Cases Filled , on all copies of Form 237, a statement that the spirits described on the reverse side of this form have been transferred by pipe line to Bottling Tank No. ------------- in the contiguous taxpaid bottling house operated b y __________ __________ :________ , and the date of such transfer. This statement shall also include the serial number of Form 230 to which the extra copy of Form 237 is to be attached in the bottling house. Upon completion of bottling the extra copy of Form 237 will remain attached
to the appropriate Form 230 and be transmitted to the Dis trict Supervisor in the manner prescribed by T. D. 4561.
Rectifiers who transfer their entire production by pipe line, pursuant to the provisions of this Treasury Decision, will not be required to provide a Finished Products Room as pre scribed by Regulations 15.
Regulations 15, as amended, and T. D. 4561 are hereby amended accordingly.
seal G u y T. H e l v e r in g , Commissioner of Internal Revenue.
Approved, May 14, 1937.
W a yn e C. T aylor,
Acting Secretary of the Treasury.
F . B . Doc. 37-1429; Filed, May 17,1937; 2:57 p. m.J

DEPARTMENT OF THE INTERIOR.
Division o f Grazing.
A m e n d m e n t t o t h e R u l e s f o r A d m in i s t r a t i o n o f G r a z in g D is t r ic t s 1
M a y 10, 1937.

The Rules for Administration of Grazing Districts ap proved March 2 1936, as amended January 28, 1937, are hereby amended by substituting the following for the portion beginning with the heading Hearings and Appeals , on page 7:
APPLICATIONS, HEARINGS, AND APPEALS

1. Consideration of applications; recommendation; no tice. An application for grazing privileges will be considered in the first instance by the advisory board of the district in which privileges are sought. The advisory board will make its recommendation to the Division of Grazing. I f such recommendation is favorable, the Division will so notify the applicant by ordinary mail. I f the recommendation is adverse, notice thereof will be served on the applicant either personally by the regional grazier, or such person as may have been by him designated, or by registered letter sent to the address given by the applicant in his application fo r grazing license. Such notice will iiame a place and date, not less than ten 10 days thereafter, when protests against the recommendation of the advisory board will be heard. A t the conclusion of the first meeting held for the purpose of considering applications, a list of all recommendations and a notice showing the dates and places at which protests will be heard shall be posted at the boards place of meeting.
2. Hearing of protests; reconsideration by advisory board;
notice. A t tiie dates and places fixed for hearing protests any party may appear, either in person or by attorney or 1Under the act of June 28, 1934 48 Stat. 1269, as amended by the act of June 26, 1936 49 Stat. 1976, commonly known as the Taylor Grazing Act.
a 2 F. R. 289.

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