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FEDERAL REGISTER, Friday, September 8, 1939
the provisions of the Act of Congress approved August 9, 1939 Public, No.
357, 76th Cong., 1st sess., the following persons are hereby authorized and des ignated to seize such vessels, vehicles, and aircraft as may be subject to seizure by virtue of the provisions of the said Act:
a all officers engaged in the enforce ment of the Federal narcotic drug laws and the Marihuana Tax Act of 1937;
and b the Commissioner of Internal Revenue, and all parsons authorized by or pursuant to any provisions of law re lating to internal revenue to make seizures.
Sec. 3 of the Act of Aug. 9, 1939, Public, No. 357, 76th Cong., 1st sess.
TD. 31, Aug. 31, 19391
466.2 Custody. The following offi cers are hereby authorized and desig nated to hold in custody, awaiting dispo sition pursuant to the provisions of the said Act of Aug. 9,1939, and any regula tions issued thereunder, vessels, vehicles, and aircraft seized pursuant to the said Act:
a the narcotic district supervisor for the district in which the seizure is made, when the seizure is made in connection with a violation involving a contraband article covered by section 1 b 1 of the said Act; and b the collector of internal revenue for the district in which the seizure is made, when the seizure is made in con nection with a violation involving a con traband article covered by section 1 b 2 of the said Act, Provided, That in the case of any seizure involving contraband articles covered by two or more of the subsections b 1, b 2 and b 3 of section 1 of the said Act, custody shall be in the appro priate officer as above indicated in this section or in the order relating to seiz ures involving subsection b 3 of the branch of the Treasury service to which the seizing officer belongs.
Sec. 3 of the Act of August 9, 1939, Public, No. 357, 76th Cong., 1st sess.
TD. 31, Aug. 31, 1939
466.3 Other duties. The respective officers hereinbefore authorized and des ignated to hold in custody seized vessels, vehicles, and aircraft under this Act are hereby authorized and designated to per form such other duties with respect to seizures and forfeitures of vessels, ve hicles, and aircraft under this Act, as are imposed upon the collectors of cus toms and appraisers with aspect to seiz ures and forfeitures of vessels and ve hicles under the customs laws.
Sec. 4 of the Act of Aug. 9, 1939, Public, No. 357, 76th Cong., 1st sess.
T. D. 31, Aug. 31, 1939
466.4 Authority for order. This order is issued under the authority con tained in sections 3 and 4 of the Act of August 9, 1939 Public No. 357, 76th
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c E m p l o y m e n t . The term employ ment means any service preformed prior to January 1, 1940, which was employment as seal J ohn W. H akes, defined in this section prior to such date, and any service, of whatever nature, performed Acting Secretary of the Treasury.
after December 31, 1939, within the United States by an employee for the person employ August 31, 1939.
ing him, irrespective of the citizenship or F. R. Doc. 39-3274; Piled, September 7, 1939; residence of either, except 11:07 a. m.

11 Service performed in the employ of a foreign government including service as a consular or other officer or employee or a nonT. D. 4933
diplomatic representative;
12 Service performed in the employ of R egulations 90, as Amended, R elating to an instrumentality wholly owned by a foreign E xcise T ax on E mployers U nder T itle government IX op the S ocial S ecurity Act, and A If the service is of a character similar S uch R egulations as M ade Applicable to that; performed in foreign countries by em to the I nternal R evenue C ode F ur ployees of the United States Government or of an instrumentality thereof; and ther Amended B If the Secretary of State shall certify EXEMPTION FROM TAXATION OP SERVICES to the Secretary of the Treasury that the for eign government, with respect to whose in RENDERED PRIOR TO JANUARY 1, 1 9 4 0 , IN strumentality exemption is claimed, grants an THE EMPLOY OF FOREIGN GOVERNMENTS equivalent exemption with respect to similar AND CERTAIN OF THEIR INSTRUMENTALITIES service performed in the foreign country by employees of the United States Government To Collectors of Internal Revenue and and of instrumentalities thereof.

Cong., 1st sess..
1939

T. D. 31, Aug. 31,

Others Concerned:
A rt .
206
9 Sec.
400.206
9, Title In order to conform Regulations 90, approved February 17, 1936 Part 400, 26, Code of Federal Regulations Exemp Title 26, Code of Federal Regulations, as tion from taxation of services performed amended, relating to the excise tax on in the employ of foreign governments and employers under Title IX of the Social certain of their instrumentalitiesa Security Act, and such regulations as Service performed in the employ of a made applicable to the Internal Revenue foreign government. Service performed Code by Treasury Decision 4885,x ap in the employ of a foreign government is proved February 11,1939 Part 465, Sub not subject to the tax. The exemption part B, of such Title 26, to section 902 embraces not only services performed by f of the Social Security Act Amend ambassadors, ministers, and other diplo ments of 1939, approved August 10, 1939 matic representatives but also includes Public, No. 379, 76th Cong., 1st sess., services performed as a consular or other each of such regulations are further officer or employee of a foreign govern ment or as a nondiplomatic representa amended as follows:
tive thereof. For purposes of the ex 1
Immediately preceding sectionsemption, the citizenship of the employee 901 and 907 b of the Social Security is immaterial. It is also immaterial Act quoted immediately preceding a r whether the foreign government grants ticle 207 section 400.207, Title 26, Code an equivalent exemption with respect to of Federal Regulations, the following is similar services performed in the foreign inserted:
country by citizens of the United States.
b Service performed in the employ S e c t io n 902 r o f t h e S ocial S ec u r ity Act A m e n d m e n t s o f 1939.
of certain instrumentalities of foreign No tax shall be collected under title
IX of the Social Security Act or under governments. Service performed in the the Federal Unemployment Tax Act, employ of certain instrumentalities of a with respect to services rendered prior to foreign government is likewise not sub January 1, 1940, which are described in subject to the tax. The exemption extends, paragraphs 1 1 and 12 of sections to all services performed in the employ 1607 c of the Internal Revenue Code, as amended, and any such tax heretofore col of an instrumentality of the government lected including penalty and interest with of a foreign country, without distinction respect thereto, if any, shall be refunded, in between those exercising functions of a accordance with the provisions of law appli cable in the case of erroneous or illegal col governmental nature and those exercis lection of the tax. No interest shall be al ing functions of a proprietary nature:
lowed or paid on the amount of any such Provided, refund.
1 The instrumentality is wholly S ec t io n 615 o f t h e S ocial S ecurity Act AMENDMENTS OF 1939.
owned by the foreign government;
Subchapter C of chapter 9 of the Internal 2 The services are of a character Revenue Code is amended by adding at the similar to those performed in foreign end thereof the foUowlng new section:
S ec . 1611. This subchapter may be cited countries by employees of the United as the Federal Unemployment Tax Act.
States or of an instrumentality thereof, S e c t io n 614 o f t h e S ocial S ec u r ity Act and AMENDMENTS OF 1939.
3 The Secretary of State certifies to Effective January 1, 1940, section 1607 of the internal Revenue Code is amended to the Secretary of the Treasury that the read as follows:
foreign government with respect to S ec . 1607. D e f in it io n s .
whose instrumentality exemption is When used in this subchapter

claimed, grants an equivalent exemption with respect to services performed in the foreign country by employees of the 14 F JR. 879 DI.