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3710

FEDERAL REGISTER, Thursday, August 24, 1939

Published by th e Division of th e Federal Register, The National Archives, pursuant to th e authority contained in th e Federal Register Act, approved July 26, 1935 49
Stat. L. 500, under regulations prescribed by th e Administrative Committee, w ith the approval of th e President.
The Adm inistrative Com m ittee consists of th e Archivist or Acting Archivist, an officer of the Department of Justice designated by the Attorney General, and th e Public Printer or Acting Public Printer.
The daily issue of th e F ederal R egister w ill be furnished by m ail to subscribers, free of postage, for $1 per m onth or $10 per year;
single copies 10 cents each; payable in ad vance. Rem it by money order payable to Superintendent of Docum ents, Government Printing Office, W ashington, D. C.
Correspondence concerning th e publica tio n of th e F ederal R egister should be ad dressed to th e Director, Division of the Federal Register, The National Archives, W ashington, D. C.

3400 and 3403 of the Internal Revenue Code same as sections 602 and 606 of the Revenue Act of 1932, as amended, relating to the tax on tires and inner tubes and automobiles, etc., is taxable under the title except that with respect to firearms, shells, and cartridges tax able under section 3407 of the Internal Revenue Code same as section 610 of the Revenue Act of 1932, the limitation does not apply.
This Treasury Decision is prescribed pursuant to section 3452 of the Inter nal Revenue Code 53 Stat., Part 1, as amended by section 1 of the Revenue Act of 1939 Public, No. 155, 76th Cong., 1st sess. and section 3450 of the Inter nal Revenue Code.
seal G u y T. H elvering, Commissioner of Internal Revenue.
Approved, August 21, 1939.

TITLE 45PUBLIC WELFARE
NATIONAL

YOUTH ADMINISTRA
TION

Administrative Order No. 4

R evision of R egulations R elating tcf the P art-T ime E mployment of Out of - S chool Y outh on P rojects of the N ational Y outh Administration
By virtue of and pursuant to the au thority vested in me by the Emergency Relief Appropriation Act of 1939, ap proved June 30, 1939, I hereby amend Section 402.13 of Administrative Order No. 2, dated July 13, 1939,1 to read as follows:
402.13 Resident project employees.
The several State Youth Administrators are authorized and directed to establish monthly earnings for youth employees assigned to resident projects, subject to J ohn W. H anes, the following conditions:
Acting Secretary of the Treasury.
a Except for such projects or por F. R. Doc. 39-3109; Filed, August 23, 1939;
tions of projects as the National Youth 11:13 a. m.
Administrator, or his authorized repre sentative, may hereafter exempt, the T. D. 4926
earnings rate of youth employees shall S hipment of W ine , F ree of T ax, to not exceed thirty dollars $30 per pay TITLE 26INTERNAL REVENUE
roll month for full-time resident proj G uam and A merican S amoa BUREAU OP INTERNAL REVENUE To District Supervisors and Others ects or twenty dollars $20 per pay roll month for part-time resident projects, T. D. 4925
Concerned:
with an appropriate charge for lodging, Section 408 of the Revenue Act of 1939 food, sanitation, water and bathing fa E xcise T axes on S ales by the M anu
Public, No. 155, 76th Congress provides cilities, and medical and dental care.
facturer as follows:
b The net payment scheduled for To Collectors of Internal Revenue and Section 3361 b of the Internal Revenue youth employees shall be not less than Others Concerned:
Code is amended by adding a comma and the eight dollars $8 per pay roll month, Section 1 of the Revenue Act of 1939, words Guam and American Samoa after after deductions for subsistence and approved June 29, 1939, reads in part as the words Puerto Rico.
Pursuant to authority conferred by lodging are made at the end of the pay follows:
Section 3791 a 1 of the Internal rollcmonth.
S ec . 1. C ontinuation of excise taxes
Not more than two wage classes Revenue Code, Paragraph 143, Article Sections 3452, of th e Internal Revenue Code are amended by striking out XXVH, Regulations No. 7, approved Oc shall be established for youth employees 1939 wherever appearing therein and in tober 6, 19371 Section 178.143 of the on any single resident project.
serting in lieu thereof 1941. .
For youth employees assigned to full Code of Federal Regulations, is amended Section 2 of the Revenue Act of 1939, to read as follows:
time resident projects, deductions for approved June 29, 1939, reads as fol P ar. 143. Shipments to American pos voluntary absence from duty shall be lows:
sessions. The provisions of these regu made in the amount of one-thirtieth of Sec . 2. S porting arms and a m m u nition lations, and the forms prescribed, in re the monthly salary for each day of vol untary absence. For youth employees tax.
Section 3407 of th e Internal Revenue Code spect to the removal of wines, free of assigned to part-time resident projects, tax for exportation to foreign countries, relating to the tax on firearms, shells, and cartridges is amended by adding at the apply to like.removals and shipments to deductions for voluntary absence from end thereof th e following new paragraph: the Philippine Islands, Puerto Rico, duty shall be made on the basis of the The provisions of section 3452 relating ratio which the number of days of volun to expiration of taxes shall not apply to Guam, American Samoa, the Virgin tary absence bears to the total number Islands, and the Panama Canal Zone.
the tax imposed by th is section.
of days of assignment during the pay roll In conformity with the provisions of Hawaii and Alaska are Territories of month. State Youth Administrators, or law quoted above, the second paragraph the United States, and all shipments of their authorized representatives, shall of article 1 of Regulation 46, as amended domestic wines thereto must be tax-paid schedule hours of work for youth em section 303.1, Title 26, Code of Federal before withdrawal from bonded wineries ployees on resident projects. Deductions Regulations, but only as prescribed and or other bonded premises, unless trans for voluntary absence from duty shall be made applicable to the Internal Revenue ferred in bond to a bonded winery or made only when youth employees are Code by Treasury Decision 4885, ap storeroom located in one of those Ter voluntarily absent during periods when proved February 11, 19391 Part 465, ritories.
they are scheduled to work. Deductions seal G u y T. H elvering, Subpart B of such Title 26, under au for Voluntary absence from duty for a Commissioner of Internal Revenue.
thority contained in section 3450 of the portion of a days scheduled work period Internal Revenue Code, is further shall be made in an amount equal to Approved: August 21, 1939.
one-fourth the deduction, or multiple amended to read as follows:
J ohn W. H anes, Acting Secretary of the Treasury. thereof, made for absence during a full No such sale, lease, or use after June 30, 1941 or after July 31, 1941, in the F. R. Doc. 39-3110; Filed, August 23, 1939; days scheduled work period. On both full-time and part-time resident proj11:13 a. m.
case of articles taxable under sections 14 F.R. 879 DI.

12 F A . 2131.

i 4 F.R. 3507 DI.

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