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Wednesday, August 10, 1949

FEDERAL REGISTER

4921

3. It is found th at compliance with 184.446 Storekeeper-gaugers record all Government property at the regis tered distillery. Form 289 will be pre of cap and lock seals. A record of cap the notice, public rule-making proce pared in duplicate, in accordance with seals received, used, and removed, and dure, and effective date requirements of the titles of the columns and lines and of lock seals received and used at each the Administrative Procedure Act Pub the instructions on the form. He will fruit distillery will be kept by store lic, No. 404, 79th Cong. is unnecessary forward the original to the district su keeper-gaugers on Form 289, Govern in connection with the issuance of these pervisor and retain the copy for his files. ment Officers Record and Report of regulations for the reason th at the Government Property, in accordance changes made are of an administrative Sec. 3176,1. R. C.
with the titles of the columns and lines nature only.
183.431 District supervisors report and the instructions on the form. Form 185.493 Removal of cap seals. Ex of locks and gauging instruments. Dis 289 will be kept in the Government cab cept as provided in 185.492, cap seals trict supervisors will be held accountable inet when not in use. Sec. 3176,1. R. C.
which have been affixed will be removed for the Government locks and seals, in 184.447 Storekeeper-gaugers report only by a storekeeper-gauger or some cluding cap seals, supplied upon their respective requisitions, and for those re of Government property. On or before other officer designated for the purpose ceived from their predecessors in office. the fifth day of the month succeeding by the district superviso. The officer Outgoing district supervisors will take that for which the transactions are re will destroy all removed cap seals in a receipts from their successors in office ported, the storekeeper-gauger will pre manner sufficient to prevent their reuse.
for the Government locks then in use pare a monthly report on Form 289 of Sec. 3176, I. R. C.
185.494 Storekeeper-gaugers record and on hand, and for seals on hand in the all Government property at the fruit district. District supervisors will keep distillery. Form 289 will be prepared in of cap and lock seals. A record of cap an account of locks and gauging instru duplicate, in accordance with the titles seals received, used, and removed, and ments, and will make return thereof of the columns and lines and the instruc of lock seals received and used at each semi-annually to the Commissioner on tions on the form. He will forward the internal revenue bonded warehouse will Form 152, Return of Locks and Gauging original to the district supervisor and be kept by storekeeper-gaugers on Form retain the copy for his files. Sec. 3176, 289, Government Officers Record and Instruments. Sec. 3176, I. R. C.
I. R. C.
Report of Government Property, in ac 4.
This Treasury decision shall be ef 184.448 District supervisors report cordance with the titles of the columns fective on the 31st day after the date of and linea and the instructions on the Its publication in the F ederal R egister . of locks and gauging instruments. Dis form.
Form 289 will be kept in the Gov trict supervisors will be held account Secs. 2821, 2822, 2851, 3176, Internal able for the Government locks and seals, ernment cabinet when not in use. Sec.
Revenue Code; 26 U. S. C. 2821, 2822, including cap seals, supplied upon their 3176, I. R. C.
2851, 3176
Respective requisitions and for those 185.495 Storekeeper-gaugers report received from their predecessors in office. of Government property. On or before seal
Geo. J. S choeneman , Outgoing district supervisors will take Commissioner of Internal Revenue.
the fifth day of the month succeeding receipts from their successors in office that for which the transactions áre re Approved; August 4, 1949.
for the Government locks then in use ported, the storekeeper-gauger will pre and on hand, and for seals ,on hand in pare a monthly T homas J. L y n c h , report on Form 289 of all Acting Secretary of the Treasury. the district. District supervisors will Governhient property at the warehouse.
keep an account of locks and gauging Form 289 will be prepared in duplicate, F. R. Doc. 49-0477; Filed, Aug. 9, 1949;
instruments, and will make return in accordance with the titles of the 8:53 a. m.
thereof semi-annually to the Commis columns and lines and the instructions sioner on Form 152, Return of Locks and Gauging Instruments. Sec. 3176, on the form. He will forward the origi nal to the district supervisor and retain I. R. C.
the copy for his files. Sec. 3176,1. R. C.
4.
This Treasury decision shall be ef T. D. 5728
185.496 District supervisors report fective on the 31st day after the date of P art 184P roduction of B randy its publication in the F ederal R egister . of locks and gauging instruments. Dis PROCEDURE FOR RECORDING GOVERNMENT
Secs. 2851, 3176, Internal. Revenue trict supervisors will be held accountable for the Government locks and seals, in PROPERTY AND DISPOSITION OF CAP SEALS
Code; 26 U. S. C. 2851, 3176
cluding cap seals, supplied upon their re AT FR U IT DISTILLERIES
seal
G eo . J. S choenem an , spective requisitions, and for those re 1. Sections 184.445, 184.446, 184.447, Commissioner of Internal Revenue.
ceived from their predecessors in office.
and 184.448 of Regulations 5, approved Outgoing district supervisors will take re Approved: August 4, 1949.
February 28, 1940 26 CFR, Part 184, ceipts from their successors in office for are hereby amended.
T homas J. L y n c h , 2. Thepurpose of these amendments is Acting Secretary of the Treasury. the Government locks then in use and on hand, and for seals on hand in the to revise the procedure for the recording F. R. Doc. 49-6478; Filed, Aug. 9, 1949;
of Government property and the disposi district. District supervisors will keep 8:53 a. m.
tion of cap seals used and removed at an account of locks and gauging instru fruit distilleries.
ments, and will make return thereof 3. It is found that compliance with semi-annually to the Commissioner on the notice, public rule-making procedure, T. D. 5729
Form 152, Return of Locks and Gaug and effective date requirements of the ing Instruments. Sec. 3176,1. R. C.
P art 185W arehousing of D istilled Administrative Procedure Act Public, S
pirits 4. This Treasury decision shall be ef No. 404, 79th Cong. is unnecessary in connection with the issuance of these PROCEDURE FOR RECORDING GOVERNMENT fective on the 31st day after the date of its publication in the F ederal R egister .
PROPERTY AND DISPOSITION OF CAP SEALS
regulations for the reason that the changes made are of an administrative AT INTERNAL REVENUE BONDED WARE
Sec. 3176, Internal Revenue Code; 26
HOUSES
nature only.
U. S. C. 3176
184.445 Reproval of cap seals. Ex 1. Sections 185.493, 185.494, 185.495, seal
G eo . J, S choeneman , cept as provided in 184.444, cap seals and 185.496 of Regulations 10, approved Commissioner of Internal Revenue.
which have been affixed will be removed May 20, 1940 26 CFR, Part 185, are Approved: August 4, 1949.
only by a storekeeper-gauger or some hereby amended.
2. The purpose of these amendments other officer designated for the purpose T homas J. L y n c h , by the district supervisor. The officer is to revise the procedure for the record Acting Secretary of the Treasury.
will destroy all removed cap seals in a ing of Government property and the dis manner sufficient to prevent their reuse. position of cap seals used and removed F. R. Doc. 49-6479; Filed, Aug. 9, 1949;
8:53 a. m.
at internal revenue bonded warehouses.
Secs. 2851 and 3176,1. R. C.