laws of the State and the affidavit is made in application for registration on Form 678, as required by T. D. 2215 of June 10, 1915. DAVID A. GATES, Acting Commissioner of Internal Revenue. Approved: BYRON R. NEWTON, Acting Secretary of the Treasury. (T. D. 2233.) Oleomargarine. Modification of Regulations No. 9, revised July, 1907, and Circular No. 414, revised July 16, 1909, relative to the marking and branding of retail packages of oleomargarine put up by retail dealers to fill bona fide orders. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., July 31, 1915. To collectors of internal revenue and others concerned: The provisions of paragraph 2, page 67, of Regulations No. 9, revised July, 1907, concerning oleomargarine, and Paragraphs XIII and XIV of Circular No. 414, revised July 16, 1909, relative to the preparation and delivery of retail packages by retail dealers to fill bona fide orders, are hereby modified and amended to read as follows: The delivery by retail dealers in oleomargarine of retail packages which bear the marks and brands required by law and regulation after actual sale or to fill bona fide orders previously received is permissible, provided the name or initials and the street address of the customer for whom the particular package is put up at the place of business of the retail dealer appear thereon in addition to the retail marks and brands prescribed for such packages. The preparation of retail packages to be kept on hand or sent out in wagons in advance of sale or orders therefor, or where bona fide orders have not been received for such goods, or fictitious names and addresses appear thereon, is in violation of the law and regulations and such retail packages whenever thus found separated from the original stamp packages are subject to seizure and forfeiture, and the dealer so offend. ing liable to prosecution for violation of section 6, act of August 2, 1886, and the lations made thereunder. Approved: DAVID A. GATES, regu Acting Commissioner of Internal Revenue. BYRON R. NEWTON, Acting Secretary of the Treasury. (T. D. 2234.) Denatured alcohol. Authorizing formula for special denaturant for use in the manufacture of chloroform, TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, SIR: You will please advise the Washington, D. C., August 4, 1915. manufacturers of chemicals in your district, that the following formula has been authorized as a special denaturant for use in the manufacture of chloroform: Formula No. 20.-To 100 gallons of ethyl alcohol add 5 gallons of crude chloroform of a specific gravity not less than 1.400 at 25° C. This formula is approved for continuous process in the manufacture of chloroform only. Respectfully, DAVID A. GATES, Acting Commissioner of Internal Revenue. Mr. (T. D. 2235.) Revenue agents and others as deputy collectors. Authorizing collectors to commission revenue agents, inspectors, and special employees as deputy collectors without additional compensation. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., August 28, 1915. SIR: Referring to your suggestion at a personal conference that revenue agents, inspectors, and special employees be commissioned as deputy collectors without additional compensation for the purpose of qualifying them to administer oaths, you are advised that the suggestion has been given careful consideration by this office, and it is of the opinion that there is no legal objection thereto and the plan is both practicable and desirable. Manifestly it will save much time and some expense to taxpayers, as well as result in a prompter filing of returns by persons found to be liable for taxes if such officers are in position to secure a return properly sworn to on the spot. Collectors will therefore be authorized to issue commissions to such officers serving in their districts, the commissions to expire with the regular employment of the officer so commissioned. A copy of this letter will be published in Treasury Decisions as authority to collectors for such action. Respectfully, DAVID A. GATES, Acting Commissioner of Internal Revenue. Approved by direction of the Secretary: ANDREW J. PETERS, Assistant Secretary. Mr. (T. D. 2236.) Monthly visits. Monthly visits by internal-revenue officers for sole purpose of taking up monthly returns of taxpayers to be discontinued. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, September 8, 1915. To collectors of internal revenue and agents in charge of divisions: This office is in receipt of information to the effect that division deputy collectors of various districts spend a good part of their time and incur considerable expense in making monthly visits to cigar manufacturers, dealers in oleomargarine, and brewers for the purpose of "taking up" the returns of such taxpayers. You are advised that this office does not believe it is either profitable to the Government or in the interests of the service that monthly visits be made by field officers for the purpose stated. It often happens that the actual cost of the trip (in salary and expenses) for "taking up" one return will amount to several dollars, when the only object of the visit was to save the taxpayer a notary's fee of 25 cents. You will please have your field force at once discontinue this practice and put them to work canvassing for taxes, provided by the emergency revenue law, and giving attention to such matters as are necessary to protect the revenue. It is not the purpose of this office to instruct you to have the supervision of the classes of taxpayers named discontinued. They should, of course, be visited, and their stock should be inspected, but visits made at regular monthly periods can manifestly be of no value to the Government. DAVID A. GATES, Acting Commissioner of Internal Revenue (T. D. 2237.) Denatured alcohol-Pyridine bases. Modifying the specifications for pyridine used as a denaturant in denatured alcohol. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., September 15, 1915. To collectors of internal revenue: It has been decided, until further notice, to eliminate the specifications for color as ordered in the test for pyridine bases when used as a denaturant in denatured alcohol. It is, therefore, immaterial to this office what the depth of color of the pyridine bases is. This office reserves the right to change this part of the specifications or to return to the original whenever it is deemed advisable for the good of the service. DAVID A. GATES, Acting Commissioner of Internal Revenue. (T. D. 2238.) Deputy collectors. Officers commissioned as deputy collectors under the provision of T. D. 2235 of August 28, 1915, to confine their activities as such to administering oaths. Bond may be taken if desired. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., September 17, 1915. SIR: In reply to your letter of the 11th instant, requesting to be advised whether in issuing commissions to officers mentioned in T. D. 2235 it should be stated that the commission is only issued for the purpose of administering oaths, you are advised that this office doubts the legality of such a limited commission, and a regular commission should be issued with a proviso that the service is to be without additional compensation, but the officers instructed that their activities as deputy collectors should be confined to the administering of oaths, as it is not necessary for such officers to collect moneys. There is no objection to your requiring that the officers to whom such commissions are issued furnish you a bond, the same as other deputies appointed by you. Respectfully, DAVID A. GATES, Acting Commissioner of Internal Revenue. COLLECTOR OF INTERNAL REVENUE, Denver, Colo. 1. INDICTMENT. (T. D. 2239.) Opium-Decision of court. Indictment under the act of December 17, 1914, entitled "An act to provide for the registration of, with collectors of internal revenue, and to impose a special tax upon all persons who produce, import, manufacture, compound, deal in, dispense, sell, distribute, or give away opium or coca leaves, their salts, derivatives, or preparations, and for other purposes." 2. OBJECT OF THE ACT. The purpose of the act is to impose an excise tax on all dealers and its enactment was expressly intended to leave earlier legislation on the subject in unabated force. 3. CONSTITUTIONALITY OF THE ACT. The constitutionality of the act is upheld. 4. FALSE STATEMENTS. The Harrison Act requires returns only from registered sellers of these drugs. It is clear, therefore, that a false statement, though made under oath and having all the other elements of criminality, would not be the offense here charged if made by one not of this class. 5. FORM OF INDICTMENT. Where it substantially appears that defendant is charged as a registered seller with making the statement averred to be false, any criticism directed to the mode or manner of the pleadings is to a matter of form and not to anything of substance tending to the prejudice of the defendant. 6. DEMURRERS OVERRULED. The demurrers are overruled. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., September 18, 1915. The appended decision of the District Court of the United States for the Eastern District of Pennsylvania in the case of United States v. Michael Sussman, is published for the information of internalrevenue officers and others concerned. DAVID A. GATES, Acting Commissioner of Internal Revenue. DISTRICT COURT OF THE UNITED STATES, EASTERN DISTRICT OF PENNSYLVANIA Nos. 63 AND 97. United States v. Michael Sussman. SUR DEMURRERS TO INDICTMENTS. DICKINSON, Judge: After the finding of the first indictment and defendant's demurrer thereto the second indictment was found by the grand jury, and the defendant interposed a like demurrer to that filed to the first. The grounds of demurrer here may be classified as those which go to the constitutionality of the act of Congress known as the Harrison Act and those which go to the question of whether the indictments on their face disclose the commission of the offense charged in the double sense of both substance and form. The offense meant to be charged against this defendant is that a statement under oath was required of him under the provisions of the cited act, and that in making |