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FEDERAL REGISTER, Saturday, December 7, 1940

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Published daily, except Sundays, Mondays, and days following legal holidays by the Division of the Federal Register, The National Archives, pursuant to the authority con tained in the Federal Register Act, approved July 26, 1935 49 Stat. 500, under regula tions prescribed by the Administrative Com mittee, approved by the President.
The Administrative Committee consists of the Archivist or Acting Archivist, an officer of the Department of Justice designated by the Attorney General, and the Public Printer or Acting Public Printer.
The daily issue of the F ederal R egister will be furnished by mail to subscribers, free o f postage, for $1.25 per month or $12.50 per year; single copies 10 cents each; payable in advance. Remit money order payable to the Superintendent of Documents directly to the Government Printing Office, Washington, D. C.

CONTENTS Continued NOTICES
Navy Department:
Bureau of Aeronautics:
Edo Aircraft Corp., contract summary________________
Contract summaries:
Brown-Lane Co., and Central Contracting Co_________
McGee, W. J., & Son, and The Green Lumber Co_______
Thomas Bate & Sons_________
Securities and Exchange Commis sion:
Hearings:
Diversified Fund Corp--------Mutual Investment Fund 2
documents_________ 4851, Hearings postponed:
Columbia Gas and Electric Corp., et al______________
Chandler, P. M., et al---------Orders for proceedings, hear ings, etc.:
Barrett & Co., et al__________
United Light and Power Co., et al_____________________
W ar Department:
Contract summaries:
American Woolen Co---------Pressed Steel Car Co., Inc-----

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345 E m p l o y e r s C o n t r ib u t io n s and
C o n t r ib u t io n
r e g u l a t io n s
under
ploym ent
the
R eports r a ilr o a d
unem

INSURANCE ACT

Pursuant to the authority contained in section 12 of the Act of June 25, 1938
52 Stat. 1094, 1107; 45 U.S.C. Sup. IV, 362 as amended by the Act of June 20, 1939 53 Stat. 845; Public No. 141, 76th Congress, First Session, the Railroad Retirement Board, by Board Order 40-685 dated December 3, 1940, amends Part 3451 of the Regulations under the Railroad Unemployment Insurance Act by adding thereto, effective immediately, the following section:
345.23 Test of annual reporting.
Employers with whom the director of wage and service records, pursuant to 250.03 d of the Regulations under the Railroad Retirement Act of 1937, ap proves agreements as part of a test of annual reporting, shall, notwithstanding any provisions of the preceding sections of this Part, file reports, for the calendar year 1941, in such manner and at such times as the director of unemployment insurance and coordinator of operations may prescribe; except that such employ ers shall file contribution reports and pay contributions at the times required of other employers by these Regulations.
Such contribution reports shall be sub stantially similar to the reports required by 345.05, 345.06, 345.07, and 345.08 of these Regulations, and the adjustments provided for in 345.12 of these Regula tions will be made upon the basis of such reports as are filed pursuant to this sec tion or 250.03 d of the Regulations under the Railroad Retirement Act of 1937.
By Authority of the Board.
seal J o h n C. D a v id s o n , Secretary to the Board.
D e c e m b e r 5, 1940.

4851 F. R. Doc. 40-5392; Filed, December 6, 1940;
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CHAPTER H ISOCIAL SECURITY
BOARD
Reg. No. 1, As Amended P art
401 D is c l o s u r e o f O f f ic ia l R eco rds a n d I n f o r m a t io n
By virtue of the authority vested by 4849
4849 sections 1102 and 1106 of the Social Se curity Act, as amended, the Social Se curity Board hereby issues Regulation No. 1, as amended,3 relating to the dis employers whose accounting facilities closure of official records and informa and practices are adapted to the making tion in possession of the B oard. From of such test; and the number of such em the effective date hereof this regulation ployers participating in the test shall be shall supersede Regulation No. 1 ap no more than is deemed sufficient for an proved March 31, 1937 and the amend adequate test.
ments to such regulation heretofore By Authority of the Board.
issued.
S ection 1102 of t h e S ocial S ecurity A ct seal John C. D avidson, Secretary to the Board.
The Secretary of the Treasury, the Secre D ecember 5, 1940.
F . R. Doc. 40 5393; Filed, December 6, 1940;
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tary of Labor, and the Social Security Board, 14 F R . 4370.
34 F R . 2514.

respectively, shall make and publish such rules and regulations, not inconsistent with this Act, as may be necessary to the efficient administration of the functions with which each is charged under this Act. Sec. 1102, Social Security Act. appd. Aug. 14, 1935; 49
Stat. 647; 42 U.S.C., sec. 1302
Section 1106 of th e S ocial Security A ct, as A mended No disclosure of any return or portion of a return including information returns and other written statements filed with the Commissioner of Internal Revenue under title VTEI of the Social Security Act or under regulations made under authority thereof, which has been transmitted to the Board by the Commissioner of Internal Revenue, or of any file, record, report, or other paper, or any information, obtained at any time by the Board or by any officer or employee of the Board in the course of discharging the duties of the Board, and no disclosure of any such file, record, report, or other paper, or information, obtained at any time by any person from the Board or from any officer or employee of the Board, shall be made except as the Board may by regulations prescribe. Any person who shall violate any provision of this section shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine not ex ceeding $1,000, or by imprisonment not exceeding one year, or both. Sec. 1106, Social Security Act, as added by sec. 802, Social Secu rity Act Amendments of 1939, appd. Aug.
10, 1939; 53 Stat. 1398; 42 U.S.C., sec. 1306

401.1 Prohibition against disclosure.
No disclosure of any return or portion of a return including information re turns or other written statements filed with the Commissioner of Internal Rev enue under title VOT of the Social Security Act or the Federal Insurance Contributions Act or under regulations made under authority thereof, which has been transmitted to the Board by the Commissioner of Internal Revenue, or of any file, record, report, or other paper, or any information, obtained at any time by the Board or by any officer or employee of the Board in the course of discharging the duties of the Board, shall be made directly or indirectly except as herein after authorized by this regulation or as otherwise expressly authorized by the Board.
401.2 Authority for refusal to dis close. Any request or demand for any such file, record, report, or other paper, or information, disclosure of which is forbidden by this regulation, shall be de clined upon authority of the above quoted provisions of the Act, as amended, and this regulation prescribed thereunder.
I f any member, officer or employee of the Board or of the Federal Security Agency is sought to be required, by sub poena or other compulsory process, to produce such file, report, or other paper, or give such information, he shall re spectfully decline to present such file, record, report, or other paper, or divulge such information, basing his refusal upon the above quoted provisions of law and this regulation prescribed thereunder.
401.3 Inform ation which may be disclosed and to whom. Disclosure of any such file, record, report, or other paper, or information is hereby author ized in the following cases and for the following purposes: