of the act of December 17, 1914, the quantity of narcotic drug to the ounce must be indicated, or, if ordered in tablet form, the total number of tablets and the quantity in grains per tablet should be stated. The signing of narcotic order forms with a firm name with no other name to indicate who wrote the order will not be permitted. The name of the principal officer of a firm, corporation, partnership, or company, or the person who is granted, through power of attorney, authority to sign such orders must invariably appear thereon, and druggists and dealers are cautioned against filling such orders unless these requirements are complied with. Stamps or printed signatures on order forms are not permitted, and in every instance there must be an indication of individual responsibility in the preparing and signing of these forms. Approved: WM. P. MALBURN, DAVID A. GATES, Acting Commissioner of Internal Revenue. Acting Secretary of the Treasury. (T. D. 2245.) Guides and posse men. A guide or posse man should not be used in raiding unless it is understood beforehand that pay for his services is contingent on the seizure or destruction of an illicit still. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, To internal revenue agents and others concerned: Beginning with October 1, 1915, no guide or posse man should be employed to assist officers in raiding illicit distilleries unless it is distinctly understood that payment for services performed as guide or posse man is contingent on the seizure or destruction of an illicit still. In other words, prior to employing a guide or posse man he should be informed that, if the raid results in no seizure or destruction of an illicit still, no payment will be made for his services as guide or posse man, the trip being at his own expense, and this understanding should be clear before his employment. Payment for services of a guide or posse man who accompanies officers on a raid that results in the seizure or destruction of an illicit still will be made in accordance with the provisions of T. D. 1873, dated August 21, 1913, as modified by T. D. 2229, dated July 26, 1915. All officers who are engaged in raiding should have their attention drawn to the provisions contained herein. W. H. OSBORN, Approved: W. G. McADOO, Commissioner of Internal Revenue. Secretary of the Treasury. (T. D. 2246.) Denatured alcohol. Authorizing the extension of Formula No. 2B for use in the manufacture of sulphuric ether. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., October 1, 1915. Formula 2B, prescribed in T. D. 1954 of March 10, 1914, heretofore authorized for use in the manufacture of pyroxylin plastics, is hereby extended to the manufacture of sulphuric ether in connection with the production of smokeless powder, the formula to be used only in connection with a duly established central denaturing warehouse, and subject to the same conditions as set forth in said T. D. 1954. W. H. OSBORN, Commissioner of Internal Revenue. (T. D. 2247.) Collections by division deputy collectors. Division deputy collectors should not, as a rule, collect money from special-tax payers, but they should see that Forms 11 are properly rendered, and, when practicable, see that the taxpayers transmit the money to the collectors. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., October 2, 1915. SIR: This office is in receipt of your letter of the 30th ultimo in regard to the collection of money by division deputy collectors from special-tax payers, and it is noted that you state that as some of the division deputies have their headquarters located quite a distance from your office, you wish to be advised whether or not these deputies should collect money from the special-tax payers when they render their returns on Form 11, forwarding the money to you in accordance with provisions of section 3210, Revised Statutes. In reply you are advised that under the law you are held responsible for all moneys collected by yourself and deputies (sec. 3148, Rev. Stats., as amended). It is the opinion of this office that division deputy collectors should not, as a rule, collect money from specialtax payers. However, the deputies should see that Forms 11 are properly rendered, and, when it is practicable, see that the taxpayers transmit the money to you in payment of their special taxes. W. H. OSBORN, Respectfully, Commissioner of Internal Revenue. COLLECTOR FIRST DISTRICT, Brooklyn, N. Y. (T. D. 2248.) Emergency revenue law. Explaining the sixth paragraph of T. D. 2073 of November 23, 1914, regarding sales and transfers of certificates of stock through brokers. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., September 28, 1915. SIR: This office is in receipt of your communication of the 16th instant, regarding the scope and intent of the sixth paragraph of T. D. 2073, and in reply you are informed that such paragraph contemplated merely the handing to a broker a certificate of stock assigned in blank for the purpose of sale, which is not regarded by this office as being such a transfer as is taxable under the provisions of Schedule A, act of October 22, 1914, although technically the title to such certificate might be regarded as passing temporarily to the broker. Where, however, a certificate of stock is actually transferred to the name of a broker, and such transfer is registered on the transfer books of the corporation, the ruling in the above-mentioned paragraph is not applicable, even though the transfer may be merely for the purpose of sale. Respectfully, W. H. OSBORN, Commissioner of Internal Revenue. COLLECTOR INTERNAL REVENUE, Boston, Mass. (T. D. 2249.) Emergency revenue law. Ruling as to special-tax liability as brokers by dealers in notes and other securities. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., October 6, 1915. SIR: This office is in receipt of your communication of the 2d instant, regarding a client of yours who has paid special tax as broker under the provisions of the second subdivision of section 3, act of October 22, 1914. You state that your client is engaged in the business of buying notes and other securities, but that such purchases are made solely for the purpose of investment and not for negotiation. You request to be advised as to whether or not special-tax liability as broker is incurred. Replying, you are informed that under the second subdivision of section 3, act aforesaid, a broker is defined as "every person, firm, or company whose business it is to negotiate purchases or sales of stocks, bonds, exchange, bullion, coined money, bank notes, promissory notes, or other securities for themselves or others." Therefore, if a person is engaged in business in purchasing stocks, bonds, notes, etc., solely for himself and for investment purposes he incurs liability as a broker. In the case of Warren et al. v. Shook (91 U. S., 704), the court used the following language: It is only when making sales and purchases in his business, his trade, his profession, his means of getting his living, or making his fortune that he becomes a broker within the meaning of the statute. Respectfully, Mr. W. H. OSBORN, Commissioner of Internal Revenue. (T. D. 2250.) Emergency revenue law-Abstracts of judgments-Certificates. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., October 8, 1915. SIR: This office is in receipt of your letter of the 30th ultimo, referring to the decision of this office contained in its letter of September 21, 1915, to the effect that abstracts of judgments delivered to litigants for the purpose of establishing liens upon the property of other parties to suits were not subject to tax under the act of October 22, 1914. You state that under the laws of the State of Texas the issuance of the abstract of judgments is not a necessary part of the court proceeding, but is dependent upon the separate and independent action of the plaintiff in the case, and your office has held that the certificate of the county clerk attached to the abstract of judgment is subject to the stamp tax imposed upon certificates by the act of October 22, 1914. ** In reply, you are informed that this office approves your ruling, and any ruling of this office to the contrary is hereby revoked. * Respectfully, W. H. OSBORN, Commissioner of Internal Revenue. COLLECTOR OF INTERNAL REVENUE, Austin, Tex. (T. D. 2251.) Appointments in the Internal-Revenue Service. Appointments of internal-revenue agents, internal-revenue inspectors, clerks, messengers, and deputy collectors under the act of October 3, 1913, to be made in accordance with civil-service rules and regulations. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., October 5, 1915. To internal-revenue collectors, internal-revenue agents, and others: It is held by the Civil Service Commission that, under the provisions of the act of October 3, 1913, all internal-revenue agents, nternal-revenue inspectors, clerks, messengers, and deputy collectors, appointed under said act, were brought into the competitive classified service by the operation of section 6 of civil-service Rule II upon the expiration of the two-year period established by the act of October 3, 1913. Hereafter appointments to such positions will be made in accordance with civil-service rules and regulations. Collectors are requested in forwarding recommendations for appointments under the act referred to to select persons who are eligible for transfer or whose names appear on a civil-service eligible register. In making selection from eligible registers the approval of the civil-service district secretary (in duplicate) must accompany the recommendation of the collector. Collectors are cautioned not to assign classified officers to duty until letter authorizing their employment is received. Formula No. 21 for specially denatured alcohol for use in the manufacture of acetate of lime. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., October 8, 1915. GENTLEMEN: In reply to your letter of the 1st instant, requesting the use of specially denatured alcohol in the manufacture of acetate |