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UTTERA
I SCRIPTA

FEDERAL
VOLUME 2

REGISTER
1934

NUMBER 223

Washington, Wednesday, Novem ber 17, 1937
TREASURY DEPARTMENT.
Bureau of Internal Revenue.
T . D. 4776

M utilated
or
M issing S trip S tamps
T o Collectors of Internal Revenue, District Supervisors and Other Officers and Employees of the Bureau of Internal Revenue Concerned:
Pursuant to Section 205, Title n , Liquor Taxing Act of 1934 U. S. C., 1934 ed., Title 26, Section 1152E the follow ing regulations are hereby prescribed:
1. Any person who has in his possession bottles containing distilled spirits required to be stamped by Title n of the liqu or Taxing Act of 1934, on which the stamps are so muti lated that they cannot, again be affixed in their entirety, or to which no stamps are affixed, may purchase strip stamps to affix to such bottles in accordance with the conditions herein set forth.
2. Proper remittance and application under oath for the necessary stamps shall be submitted with Form 428, in tripli cate, to the District Supervisor, Alcohol Tax Unit. The appli cant in every case will state the cause of mutilation or absence of the stamps and submit evidence that the spirits are taxpaid.
Such evidence may consist of the invoices covering the pur chase of such spirits, in addition to other available docu ments. The District Supervisor will approve the requisition, Form 428, if he is satisfied from the evidence submitted that the tax has been paid on the spirits, and that the mutilation or absence of the stamps has been satisfactorily explained.
He will forward the original Form 428 and one copy with the remittance to the Collector of Internal Revenue. The Collec tor will enter the serial numbers of the stamps issued and stamp the date of sale on both copies of Form 428. He will send the stamps and the copy of Form 428 to the District Supervisor, who will deliver the stamps to the applicant, either by mail or by a representative o f his office, together with instructions in regard to marking and affixing them to the containers.
3. Where a bottle containing distilled spirits on which the stamp is so mutilated that it cannot again be affixed in its entirety, or to which no stamp is affixed, is discovered and it is ascertained that no application for a stamp has been made, such bottle will be detained pending appropriate action. If, upon investigation, it develops that the spirits in the bottle have been taxpaid, the officer who made the discovery shall secure an affidavit from the proper party setting forth the reason for the mutilation or absence of the stamp, as well as documentary evidence, if any, in support thereof. He shall then require the party involved to execute a suitable applica tion to be submitted to the Supervisor, accompanied by a statement of the facts and the officers recommendation.
Such officer will inform the possessor of such bottle that it is his privilege to submit an offer in compromise. In the event a suitable offer in compromise is tendered, the procedure shall
thereafter conform with the procedure governing cases in which an application for stamps was made without the inter vention of a Government officer. When received, the stamp may be issued and affixed, and the bottle may be released from detention without awaiting action on the offer in com promise. Where no offer in compromise is submitted, the bottle and the spirits therein shall be seized for forfeiture.
4.
Nothing contained in these regulations shall supersede or otherwise affect the authority granted and the procedure established by Treasury Decision 4744, approved June 24, 1937,1 for obtaining, without cost, stamps to replace those which have been lost or destroyed.
seal
G u y T. H elvering, Commissioner of Internal Revenue.
Approved, November 12, 1937.
R osw ell M agill ,
Acting Secretary of the Treasury.
F. R. Doc. 37-3336; Filed, November 16,1937; 12:55 p. m .

FARM CREDIT ADMINISTRATION.
F C A 65

A mendment
of R egulations G overning ment M aturity D ates of L and
C hanges in I nstall
B ank L oans
Section 29 of the Rules and Regulations approved June 8, 1926, as amended Section 5 c , Chapter H, of the Federal Register Compilation, issued with FLB 1069, JSLB 446, GA
355, REG 465, LB EXAM 577, NFLA EXAM 260, REV A PP
286, LB A PP 135, dated April 21, 19361, governing changes in installment maturity dates of land bank loans, is hereby revoked.
seal A. S. Goss, Land Bank Commissioner.
F. R. Doc. 37-3334; Filed, November 16.1937; 11 :S1 a. m .

FEDERAL HOME LOAN BANK BOARD.
A mendment
to
R ules
R egulations L oan B anks
and
for
F ederal H ome
Providing for Payment o f Actual Transportation Expenses and N ot to Exceed $10 Per Diem in Lieu of Subsistence and Other Expenses to Members of the Federal Savings and Loan Advisory Council Be it resolved, That, pursuant Federal Home Loan Bank Board eral Home Loan Bank Act 12 U.
entitled "Regulations" of Section
to authority vested in the by Section 17 of the Fed S. C. 1437, the paragraph 53 of the Rules and Regu-

2 F. R. 1322 D I .

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