law, collectors of internal revenue will require persons making applications to state, under oath, in the blank space on Form 678, or if not sufficient space on the line for that purpose it should be in the form of an affidavit attached to the application on this form, that they will engage in administering, dispensing, or prescribing narcotic drugs only in the legitimate practice of medicine, dentistry, or veterinary surgery; or will engage in the business of producing, importing, manufacturing, compounding, dealing in, dispensing, selling, or distributing, as the case may be, only those narcotic drugs for which they are duly qualified by law, e. g., "The undersigned is now engaged or on and after will engage in the legitimate practice of medicine (dentistry, or veterinary surgery), and is, or are, duly authorized by law to administer, dispense, or prescribe narcotic drugs," or "The undersigned is now engaged or on and after will engage in the lawful business of producing (importing, manufacturing, compounding, dealing in, dispensing, selling, or distributing) narcotic drugs." W. H. OSBORN, Form book to be used in recording contracts of sale of cotton for future delivery. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., June 10, 1915. Article 18 of Regulations No. 36 prescribes that persons who make contracts of sale of cotton for future delivery at, on, or in any exchange, board of trade, or similar institution or place of business, shall keep a record showing information therein specified. For the purpose of uniformity and to enable United States cotton futures agents to check up readily such information the following forms are prescribed: FORM No. 1. (Name and address of firm keeping the record.) Purchases for.... ....delivery. The following transactions are made on the basis of middling and subject to United States cotton futures act, section 5, unless otherwise stated: Sales for...... [OBVERSE PAGE.] (Name and address of firm keeping the record.) ..delivery. The following transactions are made on the basis of middling and subject to United States cotton futures act, section 5, unless otherwise stated: (1) Filling in of these columns optional. (2) Transactions can be entered in 100 bale lots to a line; 50 lines to the page; 100 may be printed in on each line if so desired. (3) Domestic to indicate domestic business. Foreign to indicate foreign business. FORM No. 2. The following transactions are made on the basis of grade, type, or description, and subject to the United States cotton futures act, section 10, unless otherwise stated: The following transactions are made on the basis of grade, type, or description, and subject to the United States cotton futures act, section 10, unless otherwise stated: The following orders were sent after February 17, 1915, for the making of contracts for purchase or sale of cotton grown in the United States for future delivery on the...... .Cotton Exchange. Form No. 1 will be used to give information regarding all contracts made upon an exchange subject to the United States cotton futures act, section 5, unless otherwise stated; Form No. 2 will be used to cover contracts subject to the United States cotton futures act, seotion 10, unless otherwise stated; and Form No. 3 will be used to cover orders sent for execution upon foreign exchanges. A stated number of lines, say 50 to the page, should be adopted, so that the volume of business can be reckoned easily. There would be no objection if the firms who use these forms wish to incorporate additional columns which would be of use to them, such columns to be placed in such positions as not to interfere with the continuity of the columns and headings prescribed. These forms will not be supplied by the department, but must be secured by the persons or firms keeping record from blank-book manufacturers. Immediate use of these forms will not be insisted upon, except in cases where the records now kept do not readily furnish the desired information, but such forms must be used in all cases as soon as the supply of books and records now on hand is exhausted. (T. D. 2217.) W. G. MCADOO, Secretary of the Treasury. Emergency revenue law-Special tax on air domes. Special tax liability on account of operation of air domes incurred under the sixth subdivision of section 3, act of October 22, 1914. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., June 11, 1915. To collectors of internal revenue, revenue agents, and others: This office has previously held that proprietors of air domes, in which operatic, dramatic, or other representations, plays, or performances, motion-picture shows, etc., for admission to which entrance money is received, are given, are required to pay special tax under the provisions of the eighth subdivision of section 3, act of October 22, 1914. However, upon further deliberation, it is now of the opinion that the proprietors of such air domes are required to pay a special tax under the provisions of the sixth subdivision of section 3, act aforesaid, such tax being based upon the seating capacity of such air domes. Where such air dome is adjacent to a theater, for which the special tax has been paid, and the seating capacity of the air dome does not exceed the seating capacity of the theater, and performances are not given simultaneously in the air dome and theater, the special-tax stamp, secured to cover the theater, will cover performances given in the air dome. Where the proprietor of a theater operates an air dome at another location, upon closing his theater he may transfer the special-tax stamp issued for such theater to the air dome, provided, of course, the seating capacity of the air dome does not exceed the seating capacity of the theater, and the special-tax stamp, issued to cover performances given in an air dome, may be transferred to cover a theater owned by the same party, under the above conditions. Proprietors of such air domes, who have paid special taxes under the eighth subdivision of section 3, act aforesaid, unless they hold special-tax stamp for a theater which may be transferred to cover such air domes, will be required to take out special-tax stamp under the sixth subdivision of section 3, act aforesaid, and may thereupon present for redemption special-tax stamp secured under the eighth subdivision above mentioned. Of course, under such circumstances, liability to 50 per cent penalty will not be incurred. All previous rulings, conflicting with the above, are hereby revoked. W. H. OSBORN, Commissioner of Internal Revenue. (T. D. 2218.) Narcotic law. Regulations No. 35, supplement No. 2, requiring a separate application for registry and payment of special tax if the applicant has more than one place of business, with no exceptions. OFFICE OF COMMISSIONER OF INTERNAL REVENUE, To collectors of internal revenue: TREASURY DEPARTMENT, Washington, D. C., June 12, 1915. ARTICLE 1. The second paragraph of this article is hereby amended, effective on and after this date, to read as follows: If the applicant has more than one place of business, or if, in any case, the applicant is engaged in more than one profession or business where any of the drugs above described are made, stored, or dispensed, a separate application for registry must be made, and a special tax must be paid, in each such case. Instructions, additional to those in T. D. 2207, in connection with the gauging of distilled spirits at rectifying houses after July 1, 1915. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, To collectors of internal revenue: Washington, D. C., June 15, 1915. Referring to the provisions of T. D. 2207, dated May 15, 1915, under which the services of United States gaugers will be dispensed with on and after July 1 next, when it will be the duty of each rectifier to provide the means for gauging spirits before and after rectification and to gauge the same, you are informed that in view of the shortness of the time in which preparation for the change can be made, collectors will be authorized, in their discretion, to continue temporarily in service at rectifying houses such Government weighing beams and gauging apparatus as have been currently employed at such houses, taking the receipts of the rectifiers therefor, which will be turned in to the collector and treated as a sufficient accounting by the gauger for the property therein included. Such property may be retained and used by the rectifier for a reasonable time, pending the purchase and receipt by him of the necessary apparatus, after which he will be required to deliver the Government property to the collector of the district, and take up the receipt. In the event that the supply of the new revised Forms 122 and 237 (revision of May 1, 1915), is not received in time, such forms of the old edition may be utilized by the rectifier until the new forms are received, the schedule of spirits gauged to be signed by the rectifier in his capacity as such, instead of by the gauger. Records 64 and 39 heretofore in use should be continued in service until filled. The discretion reserved by the Commissioner of Internal Revenue to assign a gauger or gaugers at rectifying houses will not be exercised except in extraordinary cases where such action is found to be necessary or expedient for the protection of the revenue. W. H. OSBORN, Commissioner of Internal Revenue. |