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F E D E R A L R E G IS T E R , Tuesday , M a rc h 29, 1938
Fee 7 should be collected when the application is approved.
Fee 8 is 20 cents fo r each folio of one hundred words, with a minimum charge of one dollar. No charge should be made for less than 100 words in excess of the m inim um number of 500; thus, the charge fo r 599 words is one dollar, and for 600 words is one dollar and twenty cents. See com merce circular no. 283, paragraph 23, for the method of com puting the number of words.
Fee 9 is collected principally from vessels in the Alaska trade.
Fee 10 should be collected from foreign vessels only.
Fee 11 should be collected fo r each copy whether certified or not, of any official document, including marine document, furnished to any person other than a Government officer.
N ote . No fee should be collected for admeasuring a vessel for a certificate of record commerce Cat. 1316 nor for a Panama Canal tonnage certificate.
D a n ie l C . R o pe r , seal
Secretary of Commerce.
S t e p h e n B. G ib b o n s , A cting Secretary o f the Treasury.
F . R. Doc. 38-881; Filed, March 25,1938; 3 :39 p. m .

Bureau of Internal Revenue.
T . D. 4796
M a r k in g P ac k a g e s o p W h i s k e y G a u g in g M a n u a l A m e n d e d
To D istrict Supervisors and Others Concerned:
Paragraph 71 of the Gauging Manual, as amended by Treasury Decision 4652 and Treasury Decision 4735,1is further amended as to sub-paragraphs d and e , to read as follows:
d Spirits distilled from a fermented mash of grain at less than 190 degrees of proof in such manner that the dis tillate possesses the taste, aroma, and characteristics gen erally attributed to whiskey and withdrawn from the cistern room, of the distillery at not more than 110 degrees and not less than 80 degrees o f proof, shall be branded Whiskey, except as provided in sub-paragraph e .
e 1 Spirits distilled at not exceeding 160 degrees of proof from a fermented mash of not less than 51% rye grain, corn grain, wheat grain, malted barley grain, or malted rye grain, withdrawn from the cistern room of the distillery at not more than 110 degrees and not less than 80 degrees of proof, and packaged in charred new oak containers, shall be branded Rye Whiskey, Bourbon Whiskey, Wheat Whiskey, Malt Whiskey, or Rye Malt Whiskey, respec tively.
2 Spirits distilled at not exceeding 160 degrees of proof from a fermented mash of not less than 51% rye grain, corn grain, wheat grain, malted barley grain, or malted rye grain, withdrawn on and after the effective date of this regulation from the cistern room of the distillery at not more than 110
degrees and not less than 80 degrees of proof, and packaged in reused cooperage, shall be branded Whiskey.
Such spirits shall be further marked, either by branding or stencil ing, with the words Distilled from Rye or Bourbon, Wheat, Malt, or Rye Malt Mash, as the case may be.
3 Spirits distilled at not exceeding 160 degrees of proof from a fermented mash of not less than 80% of com grain, withdrawn on and after March 1, 1938, from the cistern room of the distillery at not more than 110 degrees and not less than 80 degrees of proof, and packaged in uncharred oak containers, or reused charred oak containers, and not sub jected, in the process of distillation or otherwise, to treatment with charred wood, shall be branded Com Whiskey.
Paragraph 71 of the Gauging Manual, as amended, is further amended by adding thereto sub-paragraph i as follows:
i Whiskey, rye whiskey, wheat whiskey, malt whiskey, rye malt whiskey, bourbon whiskey, or corn whiskey, as de11 F. R. 707; 2 F. R. 886 D I

753

fined in sub-paragraphs 71 d and e , which in whole or in p&rt, is treated with wood chips through percolation or other wise, during distillation or storage on and after March 1, 1938, shall be further marked, either by branding or stencil ing, with the words Treated with oak chips.
seal
G u y T . H e l v e r in g ,
Commissioner o f Interna l Revenue.
Approved: March 24, 1938.
R o s w e l l M a g il l ,
A cting Secretary o f the Treasury.
F . R. Doc. 38-886; FUed, March,26,1938; 10:11 a. m j
T . D. 4797
I n s p e c t io n o f R e t u r n s REGULATIONS GOVERNING THE INSPECTION OF RETURNS OF INDI
VIDUALS, PARTNERSHIPS, ESTATES, TRUSTS, CORPORATIONS, ASSO
CIATIONS, JOINT-STOCK COMPANIES, AND INSURANCE COMPANIES

Made pursuant to the requirements of the Revenue A ct of 1936; the Revenue A ct of 1935; T itle IX of the Social Se curity A ct the Revenue A ct of 1934; sections 215 and 216, T itle II, National Industrial Recovery A ct; the Revenue A ct o f 1932, as amended by section 218, T itle I I o f the National Industrial Recovery A ct; T itle I of the Revenue A ct o f 1932;
T itle I o f the Revenue A ct o f 1928; T itle I I o f the Revenue A ct o f 1926; and income, profits, and capital stock tax re turns under the p rior Revenue Acts, or under any such A ct as amended.
M a r c h 11, 1938.
Collectors of Interna l Revenue and Others Concerned:
Paragraph A. Section 55 Title I of the Revenue Act of 1936 provides in part:

a Returns made under this title shall be open to in spection in the same manner, to the same extent, and subject to the same provisions of law, including penalties, as re turns made under Title U of the Revenue Act of 1926; and all returns made under this Act shall constitute public rec ords and shall be open to public examination and inspection to such extent as shall be authorized in rules and regulations promulgated by the President.
Paragraph B. Section 351 Title LA of the Revenue Act o f 1936 relating to surtax on personal holding companies provides in part:
c Adm inistrative Provisions. All provisions of law in
cluding penalties applicable in respect of the taxes imposed by Title I of this Act, shall in so far as not inconsistentb with this section, be applicable in respect of the tax imposed by this section
Paragraph C. Section 503 Title H I of the Revenue Act of 1936 relating to tax on unjust enrichment provides in part:
a All provisions of law including penalties applicable with respect to taxes imposed by Title I of this Act, shall, in so far as not inconsistent with this title, be applicable with respect to the taxes imposed by this title
Paragraph D. Section 105 Title I of the Revenue Act of 1935 relating to capital stock tax provides in part:
e Returns required to be filed for the purpose of the tax imposed by this section shall be open to inspection in the same manner, to the same extent, and subject to the same provisions of law, including penalties, as returns made under Title I I of the Revenue Act of 1926 .
Paragraph E. Section 106 Title I of the Revenue Act of 1935 relating to excess-profits tax provides in part:
c All provisions of law including penalties applicable in respect of the taxes imposed by Title I of the Revenue Act of 1934, as amended, shall, in so far as not inconsistent with this section, be applicable in respect of the tax imposed by this section .