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RULES AND REGULATIONS

4922
T. D. 5730
P art
189B ottling
of T ax -P aid D istilled S pirits
RECORDING OF GOVERNMENT PROPERTY USED
AT TAX-PAID BOTTLING PLANTS

1. Sections 189.138a and 189.139a are hereby added to Regulations 11, approved May 20, 1940 26 CFR, Part 189. The title of Article XXVI of such regulations is changed to Storekeeper-gaugers Rec ords and Reports, and the title of Arti cle XXVII is changed to District Super visors Report.
2. The purpose of these amendments is to provide a record for the recording of Government property used at tax-paid bottling plants.
, 3. It is found that compliance with the notice, public rule-making procedure, and effective date requirements of the Administrative Procedure Act Public, No. 404, 79th Cong. is unnecessary in connection with the issuance of these regulations for the reason that the changes made are of an administrative nature only.
189.138a Storekeeper-gaugers re port of Government property. A record of locks and lock seals received and used at each tax-paid bottling plant will be kept by storekeeper-gaugers on Form 289, Government Officers Record and Report of Government Property, in ac cordance with the titles of the columns and lines and the instructions on the form. In any case where cap seals are used, they will also be reported on Form 289. The storekeeper-gauger will de stroy all removed cap seals in a manner sufficient to prevent their reuse. Form 289 will be kept in the Government cab inet when not in use. On or before the 5th day of the month succeeding that for which the transactions are reported, the storekeeper-gauger will prepare his monthly report, on Form 289, of all Gov ernment propery at the tax-paid bottling house. Form 289 will be prepared in du plicate, in accordance with the titles of the columns and lines and the instruc tions on the form. The officer will for ward the original to the district super visor and retain one copy for his files.
Secs. 3176 and 4041 a, I. R. C.
189.139a District supervisors report of locks and gauging instruments, Form 152. District supervisors will be held accountable for the Government locks and seals, including cap seals, supplied upon their respective requisitions, and for those received from their predecessors in office. Outgoing district supervisors will take receipts from their successors in office for the Government locks then in use and on hand, and for seals on hand, in the district. District supervisors will keep an account of locks and gauging, instruments, and will make return thereof semiannually to the Commis sioner on Form 152, Return of Locks and Gauging Instruments. Secs. 3176
and 4041 a, I. R. C.
4. This Treasury decision shall be ef fective on the 31st day after the date of its publication in the F ederal R egister .

Secs. 3176, 4041 a, Internal Revenue Code; 26 U. S. C. 3176, 4041 a seal
G eo . J. S choeneman ,.
Commissioner of Internal Revenue.
Approved: August 4, 1949.
T homas J. L y n h , Acting Secretary of the Treasury.
P. R. Doc. 49-6480; Filed, Aug. 9, 1949;
8:53 a. m.

T. D. 5831
P art
190R ectification
of
S pir its
and
W in e s INSTRUCTIONS FOR RECORDING OF GOVERN
MENT PROPERTY AT RECTIFYING PLANTS

1. Sections 190.481 and 190.482 of Reg ulation 15, approved May 20, 1940 26
CFR, Part 190, are hereby amended.
2. The purpose of these amendments is to provide appropriate instructions for the recording of Government property used a t rectifying plants.
3. It is found that compliance with the notice and public rule-making pro cedure of the Administrative Procedure Act 5, U. S. C. 1001 et seq. is unneces,sary in connection with the issuance of these regulations for the reason that the changes made are of an administrative nature.
190.4811 Storekeeper-gaugers report of Government property. A record of locks and lock seals received and used at each rectifying plant will be kept by storekeeper-gaugers on Form 289, Gov ernment Officers Record and Report of Government Property, in accordance with the titles of the columns and lines and the instructions on the form. In any case where cap seals are used in lieu of locks, the cap seals will also be re ported on Form 289. The storekeepergauger will destroy all removed cap seals in a manner sufficient to prevent their reuse. Form 289 will be kept in the Gov ernment cabinet when not in use. On or before the fifth day of the month suc ceeding that for which the transactions are reported, the storekeeper-gauger will prepare his monthly report on Form 289 of all Government property at the rectifying plant. Form 289 will be pre pared in duplicate, in accordance with the titles of the, columns and lines and the instructions on the form. The officer will forward the original to the district supervisor and retain the copy for his files. Secs. 2801 e 5, 3176,1. R. C.
190.482 District supervisors report of locks and gauging instruments, Form 152. District supervisors will be held ac countable for the Government locks and seals, including cap seals, supplied upon their respective requisitions, and for those received from their predecessors in office. Outgoing district supervisors will take receipts from their successors in office for the Government locks then in use and on hand, and for seals on hand, in the district. District supervisors will keep an account of locks and gauging in
struments, and will make return thereof semiannually to the Commissioner on Form 152, Return of Locks and Gauging Instruments. Secs. 2801 e 5, 3176, I. R. C.
4.
This Treasury decision shall be ef fective on the 31st day after the date of its publication in the F ederal R egister .
Secs. 2801 e 5, 3176, Internal Rev enue Code; 26 U. S. C. 2801 e 5, 3176
seal
G eo . J. S choeneman , Commissioner of Internal Revenue..
Approved: August 4, 1949.
T homas J. L y n c h , Acting Secretary of the Treasury.
F. R. Doc. 49-6481; Filed, Aug. 9, 1949;
8:53 a. m.

T. D. 5732
P art 12 F ermented M alt L iquors reporting of government locks used at
BREWERIES BY DISTRICT SUPERVISORS

1. Section 192.256 of Regulations 18, Fermented Malt Liquor, approved May 20, 1940 26 CFR, Part 192 is here by amended.
2. The purpose of this amendment is to require the reporting of Government locks used at breweries on Form 152 by district supervisors semiannually in stead of quarterly in accordance with an appropriate revision of such form.
3. It is found that compliance with the notice, public rule-making, and ef fective date requirements of the Admin istrative Procedure Act Public, No. 404, 79th Cong. is unnecessary in connection with the issuance of these regulations for the reason that the changes made are of an administrative nature only.
192.256 Slaight locks for conduits and tunnels. Slaight seal locks are pre scribed for use in securing the doors of conduits and tunnels through which pipes carry beer from the brewery to the bottling house. Requisition for such locks and seals will be addressed to the Commissioner by the supervisor. The supervisor shall keep a record of the locks received and make return thereof semi annually to the Commissioner on Form 152, Return of Locks and Gauging In
struments. Seals will be used consec utively in the order in which they are numbered.
Secs. 3157 a, 3176, I. R. C.
4. This Treasury decision shall be ef fective on the 31st day after the date of its publication in the F ederal R egister.
Secs. 3157 a, 3176, Internal Revenue Code; 26 U. S. C. 3157 a, 3176
seal
G eo . J. S choeneman , Commissioner of Internal Revenue.
Approved: August 4, 1949.
T homas J. L y n c h , Acting Secretary of the Treasury.
F. R. Doc. 49-6482; Filed, Aug. 9, 1949;
8:53 a. m.