VOLUME 17 ^ O y v r NUMBE* 224

Washington, Saturday, November 15, 1952

TITLE 6-^AGRICULTURAL CREDIT N ew York— Continued CONTENTS

Chapter III— Farmers Home Adminis­ County Average Investment Agriculture Department Pase tration, Department of Agriculture value limit See Farmers Home Administra­ tion; Production and Marketing Subchapter B— Farm Ownership Loans Columbia___ $15,000 $12,000 Administration. Cortland___ 13.000 12,000 Delaware___ P a r t 311— B a s ic R e g u l a t io n s 10.000 10,000 Alien Property, Office of Dutchess__.. 20,000 12,000 Erie...... Notices; S u b p a r t B — L o a n L i m i t a t i o n s 12,000 12,000 Fulton___ ... 11,000 11,000 Walsoe, Georg, et al.; vesting Genesee.____ 12,000 12,000 order______10486 AVERAGE VALUES OF FARMS AND INVESTMENT Greene_____ 14.000 12,000 l i m i t s ; c e r t a in s t a t e s Madison____ 10.000 10,000 Montgomery. 12,000 12,000 Commerce Department For the purposes of title I of the Bank- Nassau_____ 35.000 12,000 See International Trade, Office of; Niagara____ 12.000 12,000 National Production Authority. head-Jones Farm Tenant Act, as amend­ Oneida_____ 12,000 12,000 ed, average values of efficient family- Onondaga__ 15.000 12,000 Defense Production Administra­ Ontario_____ 12.000 12,000 type farm-management units and in­ Orange_____ 20,000 12,000 tion vestment limits for the counties identi­ Orleans_____ 12,000 12,000 Notices : Oswego_____ 12,000 12,000 fied below are determined to be as here­ Otsego...... 10,000 10,000 Additional companies accepting in set forth. The average values and in­ Rensselaer. 7. 14.000 12,000 request to participate in ac­ Schenectady. 12.000 12,000 vestment limits heretofore established Schoharie___ 15.000 12,000 tivities of an Army Ordnance for said counties, which appear in the Schuyler____ 10.000 10,000 Integration Committee on 20 tabulations of average values and in­ Seneca______12,000 12,000 Steuben...__ 12,000 12,000 MM Projectiles and Fuzes___ 10494 vestment limits under § 311.30, Chapter Suffolk_____ 40.000 12,000 in, Title 6 of the Code of Federal Regu­ Sullivan____ 15.000 12,000 Economic Stabilization Agency lations, are hereby superseded by the Tioga...... 12.000 12,000 See Price Stabilization, Office of; Tompkins__ 12,000 12^00 Rent Stabilization, Office of. average values and investment limits set Ulster______15.000 12,000 Wayne_____ 12.000 12,000 Farmers Home Administration forth below for said counties. Wyoming___ 12,000 12,000 Yates______12,000 12,000 Rules and regulations: Florida Farm ownership loans; loan limitations; average values Average Investment Omo of farms and investment County value lim it limits: Logan__,...... - $17,000 $12,000 Certain States______10433 Baker...... $10,000 $10,000 Morgan...... 14,000 12,000 Bay...... 12,000 12 000 New York______10435 Gulf...... 12,000 12,000 L ib erty...... 12,000 12,000 Federal Power Commission Okaloosa...... 12,000 12; 000 Vermont Notices : Putnam ...... 12,000 12,000 Taylor...... 0,500 9.500 Hearings, etc.: Wakulla...... 10,000 10,000 Lamoille...... _ $10,000 $10,000 Algonquin Gas Transmission W alton...... 12,000 • 12,000 Co------10477 Algonquin Gas Transmission W est Virginia M ontana Co. et al______10477 Commercial Gas Pipeline Co_ 10478 Hampshire...... $15,000 Lake. $16,000 $ $12,000 Gulf States Utilities Co____ 10477 12,000 Pendleton...... 15.000 12,000 Pleasants. .. __ ... 12.000 12,000 Lone Star Gas Co______10477 15.000 12,000 Mosinee Paper Mills Co_____ 10479 N ew Jersey W irt...... 15.000 12,000 Wood...... 15.000 Northern Natural Gas Co____ 10476 12,000 Texas-Ohio Gas Co______10477 Gloucester. $15,000 $12,000 United Fuel Gas Co______10477 (Sec. 41 (i), 60 Stat. 1066; 7 U. S. C. 1015 (1). Federal Trade Commission N ew Y ork Applies secs. 3 ( a ) , 44 ( b ) , 60 Stat. 1074, 1069; Rules and regulations: 7 U. S. C. 1003 (a ), 1018 ( b ) ) Seawol Sewing Supplies; cease Albany...... $15,000 $12,000 and desist order______10461 Allegany...... 11,000 11,000 Issued this 12th day of November 1952. Broome...... 12,500 12,000 Cattaraugus______11,000 11,000 [ s e a l ] C h a r l e s F. B r a n n a n , Indian Affairs Bureau Cayuga...... 12,000 12,000 Secretary of Agriculture. Rules and regulations: Chautauqua...... 11,000 11,000 Wapato Irrigation Project, Chemung______12,000 12,000 Chenango______10,000 10,000 [F. R. Doc. 52-12214; Filed, Nov. 14, 1952; Washington; farm units; de­ Clinton______10,400 10,400 8:49 a. m.] livery point______10451 10433 10434 RULES AND REGULATIONS

CONTENTS— Continued CONTENTS— Continued Internal Revenue Bureau— Con. PaS® Price Stabilization, Office of— Page FEDERA^jpEGISTER Income and excess profits taxes; Continued \ I»3* ¿yy taxable years beginning Rules and regulations: after December 31, 1941, Coke, coal chemicals and coke and ending after June 30, oven gas; extension of adjust­ 1950, respectively: able pricing (GCPR, SR 13)_ 10443 Published daily, except Sundays, Mondays, Certain payments to encour­ Forgings (CPR 179)______—— 10443 and days following official Federal holidays, age exploration, develop­ Manufacturers’ general ceiling by the Federal Register Division, National ment, and mining for de­ price regulation; sale of Archives and Records Service, General Serv­ fense purposes excluded in paints, varnishes and lac­ ices Administration, pursuant to the au­ computing gross income thority contained in the Federal Register quers ; postponement of effec­ and excess profits net in- tive date; deletion of artists’ Act, approved July 26, 1935 (49 Stat. 500, as come______10465 amended; 44 U. S. C., ch. 8 B ), Tinder regula­ oils and water colors (CPR 22, tions prescribed by the Administrative Com­ Definition of term “mining” SR 6 )______10442 mittee of the Federal Register, approved by and computation of gross the President. Distribution is made only by income from mining______10467 Production and Marketing Ad­ the Superintendent of Documents, Govern­ Income tax; taxable years be- ministration ment Printing Office, Washington 25, D. C. ginning after December 31, The regulatory material appearing herein Proposed rule making: 1941: Milk handling in Memphis, is keyed to the Code of Federal Regulations, Corporations to submit evi­ which is published, under 50 titles, pursuant Tenn., marketing area______10474 to section 11 of the Federal Register Act, as dence of charitable contri­ Oranges, grapefruit and tan­ amended June 19, 1937. bution claimed as deduction gerines grown in Florida; ex­ The F e d e r a l R e g is t e r will be furnished by in taxable year preceding penses and fixing of rate of mail to subscribers, free of postage, for $1.50 year of contribution______10464 assessment for 1952-53 fiscal per month or $15.00 per year, payable in Head of household______10462 period______10475 advance. The charge for individual copies Income pursuant to award of Wool standards; distribution of (minimum 15tf) varies in proportion to the Interstate Commerce Com­ size of the issue. Remit check or money practical forms of wool order, made payable to the Superintendent mission______10464 standards and wool top of Documents, directly to the Government Termination payments to for­ standards______10474 Printing Office, Washington 25, D. C. mer employees considered Rules and regulations: There are no restrictions on the republican capital gains______10465 Agricultural imports; statement tion of material appearing in the Federal Taxes on admissions, dues, and of policies and procedures re­ R egister. initiation fees______10469 import authorizations for cer­ Rules and regulations: tain commodities; importa­ Income tax; taxable years be­ tion of Italian cheese (DFO ginning after December 31, 3, SO 3 )___ —______10449 Now Available 1941; changes in individual Grapefruit, canned; U. S. income tax rates under the Standards for grades______10435 HANDBOOK OF EMERGENCY revenue acts of 1950 and 1951_ 10451 Limitation of shipments: International Trade, Office of Lemons grown in California DEFENSE ACTIVITIES Notices: and Arizona______10440 Oranges, grapefruit and tan­ OCTOBER 1952-MARCH 1953 EDITION Lee, Richard T. Y., et al., order revoking and denying license gerines grown in Florida (3 Published by the Federal Register Division, privileges______10476 documents)______10438,10439 the National Archives and Records Service, Raisins produced from raisin General Services Administration Interstate Commerce Commis­ variety grapes grown in Cali­ sion fornia; approval of minimum 120 PAGES— 30 CENTS Notices: grade requirements for proc­ Sulphuric acid from Baton essed raisins______10441 Rouge and North Baton Sugar quotas, allotment of; Order from Superintendent of Documents, Rouge, La., to Saddle Creek, direct consumption portion United States Government Printing Office, Fla., application for relief___ 10494 for Puerto Rico, 1952______10438 Washington 25, D. C. Justice Department Rent Stabilization, Office of See Alien Property, Office of. Rules and regulations: Land Management, Bureau of Defense-rental areas: CONTENTS— Continued Notices: Arkansas; hotels______10450 Regional Administrators; dele­ Indiana and West Virginia: Interior Department PagB gation of authority in con­ Housing______10450 See also Indian Affairs Bureau; nection with lands and re­ Rooms______10450 Land Management, Bureau of. sources; classifications, with­ Specific provisions relating to Notices : drawals and restorations____ 10486 individual defense-rental Bureau of Land Management; areas or portions thereof; delegation of authority in National Production Authority Ohio and West Virginia: connection with lands and re­ Notices: Housing______10450 sources; classifications, with­ Naclerio, John J., et al.; suspen­ Rooms______10450 drawals and restorations____ 10486 sion order______10475 Rules and regulations: Securities and Exchange Com­ Internal Revenue Bureau Construction; third and fourth mission Proposed rule making: quarter authorized controlled Notices: Excess profits tax; taxable years material orders (CMP Reg. 6, ending after June 30, 1950: Dir. 6 )______10448 Hearings, etc.: Computation of excess profits Atlas Corp., and Italian Su- net income______10468 Price Stabilization, Office of perpower Corp______10482 Transition from war produc­ Notices: North American Co. and tion and increase in peace­ List of community ceiling price % Union Electric Co. of Mis­ time capacity______10468 orders; certain regions______10484 souri______10479 Saturday, N ovem ber 15, 1952 FEDERAL REGISTER 10435

CONTENTS— Continued P art 311—B asic R e g u l a t io n s (2) The industry had been properly apprised through rule making of the re­ S u b pa r t B— L o a n L im it a t io n s Securities and Exchange Com- Pa&e visions; mission—-Continued AVERAGE VALUES OF FARMS AND INVESTMENT (3) No additional preparation on the l im it s ; n e w y o r k part of industry is required; Notices—Continued (4) The revisions create no hardships ; Hearings, etc.—Continued For the purposes of title I of the Bank- therefore, the effective date of the stand­ Northern New England Co. head-Jones Farm Tenant Act, as amend­ ards issued will be ten (10) days after the and New England Public ed, the average value of efficient family- date of publication in the F ederal R eg­ Service Co______10480 type farm-management units and the in­ is t e r . Ohio Valley Electric Corp. vestment limit for the county identified et al______10484 below are determined to be as herein set § 52.363 Canned grapefruit. Canned Standard Gas and Electric forth; and § 311.30, Chapter III, Title 6 grapefruit, commonly known as canned Co. and Philadelphia Co__ 10479 of the Code of Federal Regulations, is grapefruit sections, is prepared from amended by adding said county, average sound, mature grapefruit (Citrus para­ Tax Court of the United States value, and investment limit to the tabu­ disi) which have been properly washed;, Rules and regulations: lations appearing in said section under the segments thereof have been sep­ Rules of practice; renegotiation the State of New York. arated; and the core, seeds, and major of contract cases______10461 N ew Y ork portions of membrane have been re­ moved. The product is packed with or Treasury Department without the addition of water, grapefruit County Average Investment See Internal Revenue Bureau. value limit juice, or sweetening ingredients and is sufficiently processed by heat to assure CODIFICATION GUIDE Rockland. _____ $30,000 $12,000 preservation of the product in hermeti­ cally sealed containers. A numerical list of the parts of the Code (a) Grades of canned grapefruit. (1) of Federal Regulations affected by documents (Sec. 41 (i), 60 Stat. 1066; 7 U. S. C. 1015 published in this issue. Proposed rules, as (i). AppUes secs. 3 (a), 44 (b), 60 Stat. “U. S. Grade A” or “U. S. Fancy” is the opposed to final actions, are identified as 1074, 1069; U. S. C. 1003 (a ), 1018 ( b ) ) quality of canned grapefruit that pos­ such. Issued this 12th day of November 1952. sesses a drained weight or average drained weight, as the case may be, of Title 6 Pa€® [ s e a l] C h ar les F. B r a n n a n , not less than 58 percent of the capacity Chapter H I: Secretary of Agriculture. of the container in containers smaller Part 311 (2 documents). 10433, 10435 [F. R. Doc. 52-12215; Filed, Nov. 14, 1952; than the equivalent of No. 2 cans and of 8:49 a. m.] not less than 60 percent of the capacity Title 7 of the container in containers the equiv­ Chapter I: alent of No. 2 cans and larger; that con­ Part 31 (proposed)______10474 TITLE 7— AGRICULTURE sists of not less than 75 percent by Part 52______10435 weight of the drained grapefruit which Chapter VIII: Chapter I— Production and Marketing is in whole segments or almost whole Part 814______10438 Administration (Standards, Inspec­ segments; that possesses a good color; Chapter IX : tions, Marketing Practices), Depart­ that is practically free from defects; Part 918 (proposed)_____ . . . _ 10474 ment of Agriculture that possesses a good character; that Part 933 (3 documents). 10438, 10439 possesses a good flavor and odor; and Proposed rules ____ 10475 P art 52— P rocessed F r u it s and V egeta­ that scores not less than 90 points when Part 953 ______10440 b le s , P rocessed P roducts T h e r e o f , scored in accordance with the scoring Part 989 ______10441 an d C e r t a in O ther P rocessed F ood system outlined in this section. P roducts (2) “ U. S. Grade B” or “U. S. Choice” Title 16 S u bpar t B — U n it e d S tates S tandards * is the quality of canned grapefruit that Chapter I: possesses a drained weight or average Part 3______* ______10461 c a n n e d grapefruit drained weight, as the case may be, of Title 25 On October 4, 1952 a notice of pro­ not less than 55 percent of the capacity posed rule making was published in the of the container regardless of the size Chapter I: F ederal R egister (17 F. R . 8920) regard­ of the container; that consists of not Part 124______10451 ing a proposed revision of the United less than 50 percent by weight of the Title 26 States Standards for Grades of Canned drained grapefruit which is in whole Grapefruit. After consideration of all segments or almost whole segments; that Chapter I: relevant matters presented, including possesses a reasonably good color; that Part 29______10451 the proposals set forth in the aforesaid is reasonably free from defects; that Proposed rules (6 docu­ notice, the following revised United possesses a reasonably good character; ments)______10462-10467 States Standards for Grades of Canned that possesses a fairly good flavor and Part 40 (proposed) (4 docu­ Grapefruit are hereby promulgated un­ odor; and that scores not less than 80 ments)______10465-10468 der the authority contained in the Agri­ points when scored in accordance with Part 101 (proposed)______10469 cultural Marketing Act of 1946 (60 Stat. the scoring system outlined in this sec­ Chapter H: 1087; 7 U. S. C. 1621 et seq.) and the tion. Part 701______10461 Department of Agriculture Appropria­ (3) “U. S. Broken” is the quality of Title 32A tion Act, 1953 (Pub. Law 451, 82d Cong., canned grapefruit that possesses a approved July 5, 1952). drained weight or average drained Chapter IH (OPS) : CPR 22, SR 6_____ The Department finds that it is un­ weight, as the case may be, of not less 10442 necessary and contrary to the public in­ CPR 179______than 55 percent of the capacity of the 10443 terest to give a 30-day notice of the GCPR, SR 13______container; that consists of less than 50 10443 effective date of the standards herewith Chapter V I (NPA) : percent by weight of the drained grape­ published for the reasons that: CMP Reg. 6, Dir. 6. fruit which is in whole or almost whole 10448 (1) The packing season for canned Chapter X V I (PM A) : grapefruit is about to begin; segments; that possesses a reasonably DFO 3, SO 3______10449 good color; that is reasonably free from Chapter X X I (ORS) : 1 The requirements of these standards shall defects; that possesses a reasonably good R R 1 (2 documents) 10450 not excuse failure to comply with the provi­ character; that possesses a fairly good RR 2 (2 documents) 10450 sions of the Federal Food, Drug, and Cos­ flavor and odor; and that scores not less R R 3 ______10450 metic Act. than 70 points when scored in accord- 10436 RULES AND REGULATIONS ance with the scoring system outlined in grapefruit thus drained is referred to (ii) If the drained weight of the this section. in this section as “drained grapefruit” canned grapefruit in containers smaller (4) “Substandard” is the quality of or “ drained weight.” A sieve 8 inches than the equivalent of No. 2 cans is less canned grapefruit that fails to meet the in diameter is used for the equivalent of than 58 percent of the capacity of the requirements of U. S. Grade B or U. S. No. 3 size cans (404 x 414) and smaller, container, or if the drained weight of the Choice and U. S. Broken. and a sieve 12 inches in diameter is used canned grapefruit in containers the (b) Recommended designations of for containers larger than the equivalent equivalent of No. 2 cans and larger is liquid media and Brix measurements. of the No. 3 size can. “ Capacity of the less than 60 percent of the capacity of “ Cut-out” requirements for liquid media container” means the weight of distilled the container but in either case the in canned grapefruit are not incorpo­ water at 68° Fahrenheit which the sealed drained weight is not less than 55 per­ rated in the grades of the finished prod­ container will hold. cent of the capacity of the container, a uct since sirup or any other liquid me­ (i) Canned grapefruit in containers score of 16 or 17 points may be given dium, as such, is not a factor of quality smaller than the equivalent of No. 2 cans for the respective containers as outlined for the purposes o f these grades. It is that possesses a drained weight of not in Table I or II. Whenever more than recommended that canned grapefruit less than 58 percent of the capacity of 1 container of the product is being have the following indicated “cut-out” the container may be given a score of graded, the score for drained weight of Brix measurement for the respective 18 to 20 points for the respective con­ each container is determined by averag­ designation, which designations include, tainers as outlined in Table I; canned ing the drained weights of the containers. but are not limited to, the following:. grapefruit in containers the equivalent I f the average drained weight indicates of No. 2 cans and larger that possesses a score of 16 or 17 points (in accordance Designation of liquid Brix with Table I or II) such score will be media : measurement a drained weight of not less than 60 per­ Heavy sirup______18° or more. cent of the capacity of the container may assigned to each container: Provided, Light sirup______16° or more, but be given a score of 18 to 20 points for That the drained weight of no individual less than 18°. the respective containers as outlined in container indicates a score of less than Slightly sweet______12° or more, but Table II. Whenever more than 1 con­ 14 points. However, if any individual less than 16°. tainer of the product is being graded, container scores less than 14 points, each (c) Recommended fill of container. the score for drained weight of each con­ container will be assigned the score for its own drained weight. Canned grape­ The recommended fill of container is not tainer is determined by averaging the fruit that falls into this classification incorporated in the grades of the finished drained weights of the containers. I f shall not be graded above U. S. Grade product since fill of container, as such, is the average drained weight indicates a B or U. S. Choice, regardless of the total not a factor of quality for the purposes score of 18 to 20 points (in accordance of these grades. It is recommended that with Table I or ID such score will be score for the product (this is a limiting each container of canned grapefruit be rule). assigned to each container: Provided, (iii) Canned grapefruit that fails to filled with grapefruit as full as practi­ That the drained weight of no individual meet the requirements of subdivision cable without impairment of quality and container indicates a score of less than (ii) of this subparagraph may be given that the product and packing medium 16 points. However, if any individual occupy not less than 90 percent of the a score of 0 to 15 points and shall not container scores less than 16 points, each be graded above Substandard, regardless volume of the container. container will be assigned the score for (d ) Ascertaining the grade. The grade of the total score for the product (this is a limiting rule). of canned grapefruit is ascertained by its own drained weight. considering, in conjunction with the re­ T able I—Score foe D rained W eights of Canned Grapefruit quirements of the respective grade, the respective ratings for the factors of Drained weight on basis of container drained weight, wholeness, color, absence Percentage thatdrained designation and size Score of defects, and character. The relative Grade classification points weight is of capac­ importance of each factor which is ity of container 8Z T all (21)-ia x 3)1 e No. 303 (3Me x4

(iii) “ Broken” or “broken segment” score of 18 to 20 points. “ Practically (2) “Fairly good flavor and odor” means (a) any portion of a grapefruit free from defects” means that no harm­ means that the product may be lacking segment that is less than 75 percent of less extraneous material is present; that in good flavor and odor but is free from the apparent original segment size, (b), not more than 5 percent by weight of the objectionable flavors and objectionable a “ whole segment” or “ almost whole seg­ drained grapefruit may be damaged odors of any kind. ment” that is excessively trimmed, and units; and that for each 20 ounces of net (3) “Brix” means the degrees Brix (c) portions of segments that are joined weight there may be present: of the liquid media surrounding the together only by a “thread” or mem­ (a) Not more than 4 seeds including canned grapefruit when tested with a brane. not more than one large seed; and Brix hydrometer calibrated at 20 degrees (iv) Canned grapefruit that consists (b) Not more than an aggregate area C. (68 degrees F.). If the liquid media of not less than 75 percent by weight of of 2 square inches on the units covered is tested at a temperature other than 20 the drained grapefruit in whole seg­ by tough membrane or albedo. degrees C. (68 degrees F.) the applicable ments or almost whole segments may be (v) If the canned grapefruit is rea­ temperature correction shall be made to given a score of 18 to 20 points. sonably free from defects, a score of 16 the reading of the scale as prescribed in (v) If the canned grapefruit consists or 17 points may be given. Canned the “Official Methods of Analysis of the of not less than 50 percent by weight of grapefruit that falls into this classifica­ Association of Official Agricultural the drained grapefruit in whole seg­ tion shall not be graded above U. S. Chemists.” The degrees Brix of the ments or almost whole segments, a score Grade B or U. S. Choice, regardless of liquid media may be determined by any of 16 or 17 points may be given. Canned the total score for the product (this is a other method which gives equivalent re­ grapefruit that falls into this classifica­ limiting rule). “Reasonably free from sults. tion shall not be graded above U. S. defects” means that not more than 15 (g) Tolerances for certification of of­ Grade B or U. S. Choice, regardless of percent by weight of the drained grape­ ficially drawn samples. (1) When cer­ the total score for the product (this is a fruit may be damaged units; and that tifying samples that have been officially limiting rule). for each 20 ounces of net weight there drawn and which represent a specific lot (vi) If less than 50 percent by weight may be present: of canned grapefruit, the grade for such of the drained grapefruit is in whole seg­ (a) Not more than 1 small piece of lot will be determined by averaging the ments or almost whole segments, a score harmless extraneous material; total scores of the containers comprising of 0 to 15 points may be given. Canned (b) Not more than 12 seeds including the sample, i f : grapefruit that falls into this classifica­ not more than 3 large seeds; and (i) Not more than one-sixth of such tion shall not be graded above U. S. (c) Not more than an aggregate area containers fails to meet all the require­ Broken, regardless of the total score for of 3 square inches on the units covered ments of the grade indicated by the the product (this is a limiting rule). by tough membrane or albedo. average of such total scores, and, with (3) Color, (i) Canned grapefruit (vi) Canned grapefruit that fails to respect to such containers which fail to that possesses a good color may be given meet the'requirements of subdivision-(v) meet the requirements of the indicated a score of 18 to 20 points. “Good color” of this subparagraph may be given a grade by reason of a limiting rule, the means a practically uniform, bright, score of 0 to 15 points and shall not be average score of all containers in the typical color free from any noticeable graded above Substandard, regardless of sample for the factor, subject to such tinge of amber. the total score for the product (this is a limiting rule, is within the range for (ii) If the canned grapefruit possesses limiting rule). . the grade indicated; a reasonably good color, a score of 16 or (5) Character. The factor of char­ (ii) None of the containers compris­ 17 points may be given. Canned grape­ acter refers to the structure and condi­ ing the sample falls more than 4 points fruit that falls into this classification tion of the cells of the grapefruit and below the minimum score for the grade shall not be graded above U. S. Grade B reflects the maturity of the grapefruit. indicated by the average of the total or U. S. Choice, regardless of the total (i) Canned grapefruit that possesses score for the product (this is a limiting a good character may be given a score of scores; and rule). “Reasonably good color” means 18 to 20 points. “Good character” means (iii) All containers comprising the a fairly bright color which may be vari­ that the grapefruit is moderately firm sample meet all applicable standards of able in color but is not off color for any and fleshy; that the segments or por­ quality promulgated under the Federal reason. tions thereof possess a juicy, cellular Food, Drug, and Cosmetic Act and in ef­ (iii) Canned grapefruit that fails to structure free from dry cells, or “ricey” fect at the time of the aforesaid certifi­ meet the requirements of subdivision cells, or fibrous cells that materially cation. (ii) of this subparagraph may be given affect the appearance or eating quality (h) Score sheet for canned grapefruit. a score of 0 to 15 points and shall not be of the product; and that the product is graded above Substandard, regardless of reasonably free from loose floating cells. Size and kind of container______. ______the total score for the product (this is a (ii) If the canned grapefruit possesses Container mark or identification...... limiting rule). a reasonably good character, a score of Label...... I Net weight (ounces)______*" (4) Absence of defects. The factor of 16 or 17 points may be given. Canned Vacuum (inches)...... ”. absence of defects refers to the degree of grapefruit that falls into this classifica­ Drained weight (ounces)______*” freedom from harmless extraneous ma­ tion shall not be graded above U. S. Brix measurement...... ’. Sirup designation (heavy, light, etc.)...... terial, from seeds, from portions of al­ Grade B or U. S. Choice, regardless of Count (whole segments or almost whole segments). . . . . bedo, from portions of tough membrane, the total score for the product (this is and from damaged units. a limiting rule). “Reasonably good Factors Score points (i) “Harmless extraneous material” character” means that the grapefruit means leaves, portions of leaves, small may be affected, but not seriously (A) 18-20 pieces of peel, and other similar material affected, by dry cells, “ricey” cells, or I. Drained weight...... 20 ((B ), (Bkn) 116-17 that is harmless. fibrous cells that materially affect the l(SStd) 10-15 ((A) 18-20 (ii) “Seed” means any seed or any appearance or eating quality of the II. Wholeness______20 ((B ) »16-17 portion thereof, whether or not fully product. ((Bkn) 10-15 (A) 18-20 developed, that measures more than (iii) Canned grapefruit that fails to III. Color..______20 ((B ), (Bkn) 116-17 inch in any dimension. A “ lafge seed” meet the requirements of subdivision (ii) l(SStd) 10-15 of this subparagraph may be given a i(A) 18-20 is one that may be plump and measures IV . Absence of defects... 20 ((B ), (Bkn) 116-17 more than % inch in any dimension. score of 0 to 15 points and shall not be l(SStd) «0-15 (iii) “ Damaged unit” means any graded above Substandard, regardless of (A) 18-20 V. Character______20 ((B ), (Bkn) 116-17 grapefruit segment or portion thereof the total score for the product (this is l(SStd) »0-15 that is damaged by pathological injury, a limiting rule). by lye peeling, by discoloration, or by (f) Explanation of terms. (1) “Good Total score______100 similar injury or that is damaged to such flavor and odor” means that the product has a distinct and normal flavor and Flavor and odor. f ( ) Good. an extent that the appearance or eating \( ) Fairly good. quality of the unit is seriously affected. odor typical of canned grapefruit and is Grade______(iv) Canned grapefruit that is prac­ free from objectionable odors and ob­ tically free from defects may be given a jectionable flavors of any kind. J Indicates lim iting rule. 10438 RULES AND REGULATIONS recommendations of the committees (i) Effective time and supersedure. Company and the Porto Rican American established under the aforesaid amended The revised United States Standards for Refinery, Inc. The five tons is added to the allotment of Central Aguirre Sugar marketing agreement and order, and Grades of Canned Grapefruit (which is upon other available information, it is the fourth issue) contained in this sec­ Company, a trust, to make it equal the outturn weight, in raw value, of sugar hereby found that the limitation of tion will become effective ten (10) days shipments of oranges, as hereinafter after the date of publication of these already shipped. provided, will tend to effectuate the standards in the F ederal R egister and In order to afford interested parties adequate opportunity to ship the addi­ declared policy of the act. will thereupon supersede the United (2) It is hereby further found that it States Standards for Grades of Canned tional sugar allotted herein, and to pro­ tect the interest of consumers of sugar, is impracticable and contrary to the Grapefruit which have been in effect public interest to give preliminary notice, since January 1, 1943. it is essential that the revised allotments be made effective as soon as possible. engage in public rule making procedure, (60 Stat. 1087; 7 U. S. C. 1621; Pub. Law 451, Accordingly, it is hereby found that com­ and postpone the effective date of this 82d Cong.) pliance with the effective date require­ section until 30 days after publication Issued at Washington, D. C., this 12th ment of the Administrative Procedure thereof in the F ederal R egister (60 Stat. day of November 1952. Act (60 Stat. 237) is impracticable and 237; 5 U. S. C. 1001 et seq.) because the Contrary to the public interest and this time intervening between the date when R oy W. L ennartson, amendment shall become effective on the information upon which this section is Assistant Administrator, Produc­ based became available and the time tion and Marketing Administration. date of its publication in the F ederal R e g ister . when this section must become effective [P. R. Doc. 52-12250; Filed, Nov. 14, 1952; Pursuant to the authority vested in in order to effectuate the declared policy 8:55 a. m.] the Secretary of Agriculture by section of the act is insufficient; a reasonable 205 (a) of the Sugar Act of 1948, para­ time is permitted, under the circum­ graph (a) of § 814.8 (17 F. R. 2480) is stances, for preparation for such effec­ hereby amended to read as follows: tive time; and good cause exists for making the provisions of this section ef­ Chapter VIII— Production and Market­ § 814.8 Allotment of the direct-con­ ing Administration (Sugar Branch), fective not later than November 17,1952. sumption portion of 1952 sugar quota for Shipments of oranges, grown in the State Department of Agriculture Puerto Rico— (a) Allotments. The di­ of Florida, are presently subject to regu­ Subchapter B— Sugar Requirements and Quotas rect-consumption portion of the 1952 lation by grades and sizes, pursuant to sugar quota for Puerto Rico (126,033 [Sugar Reg. 814.8, Amdt. 1] the amended marketing agreement and short tons, raw value) is hereby allotted order, and will so continue until Novem­ P art 814—A llotment of Sugar Quotas as follows: ber 17, 1952; the recommendation and Direct DIRECT CONSUMPTION PORTION FOR PUERTO consumption supporting information for continued RICO, 1952 allotment regulation subsequent to November 16 (short tons, was promptly submitted to the Depart­ Basis and purpose. This amendment Refiner raw value) ment after an open meeting of the Grow­ is issued under section 205 (a) of the Arturo Lluberas, Estate of, y So­ ers Administrative Committee on Novem­ Sugar Act of 1948 (7 U. S. C., Sup. 1115 brinos ______224 ber 11; such meeting was held to consider (a )) for the purpose of revising Sugar Central Aguirre Sugar Co., a trust-- 5, 787 recommendations for regulation, after Regulation 814.8 (17 F. R. 2480) to re­ Central Roig Reflnifag Co------20,170 giving due notice of such meeting, and allot deficits in the allotments of certain Porto Rican American Refinery, Inc- 79, 728 Western Sugar Refining Co------19, 591 interested persons were afforded an op­ allottees portunity to submit their views at this Except for a quantity of 533 short tons Total______125,500 meeting; the provisions of this section, of sugar, raw value, set aside as an un­ Unallotted Reserve for marketing of including the effective time of this sec­ allotted reserve for marketing of raw raw sugar for direct consump­ tion, are identical with the aforesaid sugar for direct consumption, the direct- tion ______533 recommendation of the committee, and consumption portion of the 1952 sugar information concerning such provisions quota for Puerto Rico, amounting to 126,- 126, 033 and effective time has been disseminated 033 short tons, raw value, was allotted to (Sec. 205, 61 Stat. 926; 7 U. S. C. Sup. 1115) among handlers of such oranges; it is five Puerto Rican refiners in Sugar Regu­ Done at Washington, D. C., this 12th necessary, in order to effectuate the de­ lation 814.8. One of the allottees, the clared policy of the act, to make this Estate of Arturo Lluberas y Sobrinos, has day of November 1952. Witness my hand and the seal of the Department of section effective during the period here­ notified the Department in writing that inafter set forth so as to provide for the it will be unable to fill its 1952 allotment Agriculture. continued regulation of the handling of by an amount of 1,035 short tons of [ seal] Charles F. B rannan, oranges; and compliance with this sec­ sugar, raw value. The Central Aguirre Secretary of Agriculture. tion will not require any special prepa­ Sugar Company, a trust, and Western [F. R. Doc. 52-12254; Filed, Nov. 14, 1952; ration on the part of the persons subject Sugar Refining Company have notified 8:57 a. m.] thereto which cannot be completed by the Department in writing that they are the effective time of this section. not in a position to ship more than their (b) Order. (1) During the period be­ original allotments. The other two al­ ginning at 12:01 a. m., e. s. t., November lottees have notified the Department that Chapter IX— Production and Mar­ 17,1952, and ending at 12:01 a. m., e. s. t., they will be able to fill more than their December 1,1952, no handler shall ship: original allotments during the calendar keting Administration (Marketing (i) Any oranges, except Temple or­ year 1952. In order to afford interested Agreements and Orders), Depart­ anges, grown in the State of Florida, parties an opportunity to market the full ment of Agriculture which do not grade at least U. S. No. 1 amount of that portion of the Puerto [Orange Reg. 225] Russet; or Rican sugar quota which may be filled by (ii) Any oranges, except Temple direct-consumption sugar, it is necessary P art 933— Oranges, G rapefruit, and oranges, grown in the State of Florida, to reallot the quantity released. T angerines G rown in Florida which are of a size smaller than 21%e Since section 205 (a) of the act re­ LIMITATION OF SHIPMENTS inches in diameter, measured midway quires that any amendment or revision at a right angle to a straight line run­ § 933.596 Orange Regulation 225— ning from the stem to the blossom end of of an allotment order be made on the (a) Findings. (1) Pursuant to the mar­ same basis as the original allotment, the the fruit, except that a tolerance of 10 keting agreement, as amended, and Or­ percent, by count, of oranges smaller Department has asked for and obtained der No. 33, as amended (7 CFR Part from each of the interested parties a than such minimum size shall be per­ 933), regulating the handling of oranges, mitted, which tolerance shall be applied waiver of its right to a public hearipg in grapefruit, and tangerines grown in the in accordance with the provisions for regard to the amendment made herein. State of Florida, effective under the the application of tolerances, specified A quantity equal to that released, less1 applicable provisions of the Agricultural in the revised United States Standards five tons, is added proportionately to the Marketing Agreement Act of 1937, as for Florida Oranges (§ 51.302 of this allotments of the Central Roig Refining amended, and upon the basis of the Saturday, November 15, 1952 FEDERAL REGISTER 10439 title; 17 P. R. 7879) : Provided, That in ments of grapefruit, grown in the State [Tangerine Reg. 127] determining the percentage of oranges of Florida, are presently subject to regu­ P art 933— O ranges, G r a pe fr u it , and in any lot which are smaller than 21%e lation by grades and sizes, pursuant to T a n g e r in e s G r o w n i n F lorid a inches in diameter, such percentage shall the amended marketing agreement and be based only on those oranges in such order, and will so continue until Novem­ l im it a t io n o f s h ip m e n t s lot which are of a size 2u/x6 inches in ber 17, 1952; the recommendation and § 933.598 Tangerine Regulation 127— diameter and smaller. supporting information for continued (a) Findings. (1) Pursuant to the mar­ (2) During the period beginning at regulation subsequent to November 16, keting agreement, as amended, and 12:01 a. m., e. s. t., November 17, 1952, was promptly submitted to the Depart­ Order No. 33, as amended (7 CFR Part and ending at 12:01 a. m., e. s. t., July 31, ment after an open meeting of the Grow­ 933), regulating the handling of 1953, no handler shall ship any Temple ers Administrative Committee on No­ oranges, grapefruit, and tangerines oranges, grown in Regulation Area I or vember 11; such meeting was held to grown in the State of Florida, effective Regulation Area II, which grade U. S. No. consider recommendations for regula­ under the applicable provisions of the 2 Russet, U. S. No. 3, or lower than U. S. tion, after giving due notice of such Agricultural Marketing Agreement Act No. 3 grade meeting, and interested persons were af­ of 1937, as amended, and upon the basis (3) As used in this section, the terms forded an opportunity to submit their of the recommendations of the commit­ “handler,” “ship,” and “ Growers Admin­ views at this meeting; the provisions of tees established under the aforesaid istrative Committee” shall each have the this section, including the effective time amended marketing agreement and same meaning as whep used in said of this section, are identical with the order, and upon other available informa­ amended marketing agreement and or­ aforesaid recommendation of the com­ tion, it is hereby found that the limita­ der; and the term “ U. S. No. 1 Russet” mittee, and information concerning such tion of. shipments of tangerines, as shall have the same meaning as when provisions and effective time has been hereinafter provided, will tend to ef­ used in the revised United States Stand­ disseminated among handlers of such fectuate the declared policy of the act. ards for Florida Oranges (§ 51.302 of this grapefruit; it is necessary, in order to (2) It is hereby further found that it title; 17 F. R. 7879). effectuate the declared policy of the act, is impracticable and contrary to the pub­ (Sec. 5, 49 Stat. 753, as amended; 7 U. S. O. to make this section effective during the lic interest to give preliminary notice, and Sup. 608c) period hereinafter set forth so as to pro­ engage in public rule making procedure, vide for the continued regulation of the and postpone the effective date of this Done at Washington, D. C., this 13th handling of grapefruit; and compliance section until 30 days after publication day of November 1952. with this section will not require any thereof in the F ederal R egister (60 Stat. [ s e a l ] S. R. S m it h , special preparation on the part of per­ 237; 5 U. S. C. 1001 et seq.) because the Director, Fruit and Vegetable sons subject thereto which cannot be time intervening between the date when Branch, Production and Mar­ completed by the effective time of this information upon which this section is keting Administration. section. based became available and the time (b) Order. (1) During the period be­ [F. R. Doc. 52-12284; Filed, Nov. 14, 1952; when this section must become effective 8:57 a. m.] ginning at 12:01 a. m., e. s. t., November in order to effectuate the declared policy 17,1952, and ending at 12:01 a. m., e. s. t., of the act is insufficient; a reasonable December 1,1952, no handler shall ship: time is permitted, under the circum­ (1) Any grapefruit of any variety, stances, for preparation for such effec­ [Grapefruit Reg. 170] grown in the State of Florida, which do tive time; and good cause exists for not grade at least U. S. No. 2; making the provisions hereof effective P art 933— O ranges, G r a pe fr u it , and (ii) Any seeded grapefruit, other than not later than November 17,1952. Ship­ T a n g e r in e s G r o w n i n F lo rid a pink grapefruit, grown in the State of ments of tangerines, grown in the State l im it a t io n o f s h ip m e n t s Florida, which are of a size smaller than of Florida, are presently subject to regu­ a size that will pack 70 grapefruit, packed § 933.597 Grapefruit Regulation 170— lation by grades and sizes, pursuant to in accordance with the requirements of the amended marketing agreement and (a) Findings. (1) Pursuant to the a standard pack, in a standard nailed order, and will so continue until Novem­ marketing agreement, as amended, and box; ber 17, 1952; the recommendation and Order No. 33, as amended (7 CFR Part (iii) Any pink seeded grapefruit, supporting information for continued 933) . regulating the handling of oranges, grown in the State of Florida, which are regulation subsequent to November 16 grapefruit, and tangerines grown in the of a size smaller than a size that will was promptly submitted to the Depart­ State of Florida, effective under the ap­ pack 80 grapefruit, packed in accordance ment after an open meeting of the Grow­ plicable provisions of the Agricultural with the requirements of a standard ers Administrative Committee on No­ Marketing Agreement Act of 1937, as pack, in a standard nailed box; or vember 11; such meeting was held to amended, and upon the basis of the (iv) Any seedless grapefruit, grown in consider recommendations for regula­ recommendations of the committees the State of Florida, which are of a size tion, after giving due notice of such established under the aforesaid amended smaller than a size that will pack 96 meeting, and interested persons were a f­ marketing agreement and order, and grapefruit, packed in accordance with forded an opportunity to submit their upon other available information, it is the requirements of a standard pack, in views at this meeting; the provisions of hereby found that the limitation of a standard nailed box. this section, including the effective time shipments of grapefruit, as hereinafter (2) As used in this section, “handler,” ' of this section, are identical with the provided, will tend to effectuate the “ variety,” and “ship” shall have the aforesaid recommendation of the com­ declared policy of the act. same meaning as when used in said mittee, and information concerning such (2) It is hereby further found that it amended marketing agreement and or­ Is impracticable and contrary to the pub­ provisions and effective time has been der; and “U. S. No. 2,” “standard pack,” disseminated among handlers of such lic interest to give preliminary notice, en­ and “ standard nailed box” shall have the gage in public rule making procedure, tangerines; it is necessary, in order to same meaning as when used in the re­ effectuate the declared policy of the act, and postpone the effective date of this vised United States Standards for Flor­ to make this section effective during the section until 30 days after publication in ida Grapefruit (§ 51.193 of this title; 17 the F ederal R egister (60 Stat. 237; 5 F. R. 7408). period hereinafter set forth so as to pro­ U. S. C. 1001 et seq.) because the time vide for the continued regulation of the intervening between the date when in­ (Sec. 5, 49 Stat. 753, as amended; 7 U. S. C. handling of tangerines; and compliance and Sup. 608c) formation upon which this section is with this section will not require any based became available and the time Done at Washington, D. C., this 13th special preparation on the part of per­ when this section must become effective day of November 1952. sons subject thereto which cannot be in order to effectuate the declared policy completed on or before the effective date of the act is insufficient; a reasonable [ s e a l I S. R. S m it h , time is permitted, under the circum­ Director, Fruit and Vegetable of this section. stances, for preparation for such effec­ Branch, Production and Mar­ (b) Order. (1) During the period be­ tive time; and good cause exists for mak­ keting Administration. ginning at 12:01 a. m., e. s. t., November ing the provisions of this section effective [F. R. DOC. 52-12283;. Filed, Nov. 14, 1952; 17,1952, and ending at 12:01 a. m., e. s. t., not later than November 17,1952. Ship­ 8:57 a. m.] December Í, 1952, no handler shall ship: 10440 RULES AND REGULATIONS

(1) Any tangerines, grown in the State set forth. Shipments of lemons, grown P r o r a t e B a s e S c h e d u l e — Continued of Florida, that do not grade at least in the State of California or in the State d is t r ic t n o . 2— continued U. S. No. 2; or of Arizona, are currently subject to Prorate base (ii) Any tangerines, grown in the regulation pursuant to said amended Handler ( percent) State of Florida, which are of a size marketing agreement and order; the Glendora Lemon Growers Associa­ smaller than the size that will pack 210 recommendation and supporting infor­ tion— - ______- ______1.772 tangerines, packed in accordance with mation for regulation during the period La Verne Lemon Association______.406 the requirements of a standard pack, in specified in this section was promptly La Habra Citrus Association______- . 537 a half-standard box (inside dimensions submitted to the Department after an Yorba Linda Citrus Association, open meeting of the Lemon Adminis- The______— .492 9l/z x 9 V2 x 19Va inches; capacity 1,726 Escondido Lemon Association._____ .873 cubic inches). tive Committee on November 12, 1952; Cucamonga Mesa Growers______.290 (2) As used in this section, “ handler,” such meeting was held, after giving due Etiwanda Citrus Fruit Association. .032 “ ship,” and “ Growers Administrative notice thereof to consider recommenda­ Mountain View Fruit Association— . 000 Committee” shall have the same meaning tions for regulation, and interested per­ San Dimas Lemon Association______. 696 as when used in said amended market­ sons were afforded an opportunity to Upland Lemon Growers Assocation. 2. 296 ing agreement and order; and “ U. S. submit their views at this meeting; the Central Lemon Association______.213 No. 2,” and “ standard pack” shall have provisions of this section, including its Irvine Citrus Association______.254 effective time, are identical with the Placentia Mutual Grange Associa­ the same meaning as when used in the tion______- • 534 revised United States Standards for aforesaid recommendation of the com­ Corona Citrus Association______- .039 Florida Tangerines (§ 51.417 of this title; mittee, and information concerning such Corona Foothill Lemon Co______.__ .525 17 F. R. 8377). provisions and effective time has been Jameson Co______- . 308 disseminated among handlers of such Arlington Heights Citrus Co______. 204 (Sec. 5, 49 Stat. 753, as amended; 7 U. S. O. lemons; it is necessary, in order to effec­ College Heights Orange & Lemon and Sup. 608c) tuate the declared policy of the act, to Association______2. 091 Done at Washington, D. C., this 13th make this section effective during the Chula Vista Citrus Association, The. . 570 day of November 1952. period hereinafter specified; and com­ Escondido Cooperative Citrus As­ pliance with this section will not require sociation______'------• 046 [ seal] S. R. Sm ith, Fallbrook Citrus Association. ______1.117 Director, Fruit and Vegetable any special preparation on the part of Lemon Grove Citrus Association____ . 183 Branch, Production and Mar­ persons subject thereto which cannot be Carpinteria Lemon Association------4.166 keting Administration. completed by the effective time of this Carpinteria Mutual Citrus Associa­ section. tion______4.757 [P. R. Doc. 52-12282; Piled, Nov. 14, 1952; (b) Order. (1) The quantity of lem­ Goleta Lemon Association______6. 680 8:57 a. m.] ons grown in the State of California or in Johnston Fruit Co______7. 417 the State of Arizona which may be han­ Hazeltine Packing Co------. 184 North Whittier Heights Citrus Asso­ dled during the period beginning at 12:01 ciation ______- .104 a. m., P. s. t., November 16, 1952, and [Lemon Reg. 461] San Fernando Heights Lemon Asso­ ending at 12:01 a. m., P. s. t., Novem­ ciation _;______.654 Part 953—L emons G rown in California ber 23,1952, is hereby fixed as follows: Sierra Madre-Lamanda Citrus Asso­ and Arizona (1) District 1: Unlimited movement; ciation ______— . 309 (ii) District 2: 207 carloads; Briggs Lemon Association______2.456 LIMITATION OF SHIPMENTS (iii) District 3: 13 carloads. Culbertson Lemon Association------1. 549 § 953.568 Lemon Regulation 461— (2) The prorate base of each handler Fillmore Lemon Association______. 545 (a) (1) Pursuant to the Oxnard Citrus Association______7.101 Findings. who has made application therefor, as Rancho Sespe------— ------• 584 marketing agreement, as amended, and provided in the said amended marketing Santa Clara Lemon Association------5. 806 Order No. 53, as amended (7 CFR Part agreement and order, is hereby fixed in Santa Paula Citrus Fruit Associa­ 953; 14 F. R. 3612), regulating the han­ accordance with the prorate base tion ______- 2.443 dling of lemons grown in the State of schedule which is attached hereto and Saticoy Lemon Association------6.137 California or in the State of Arizona, made a part hereof by this reference. Seaboard Lemon Association.------7. 863 effective under the applicable provisions (3) As used in this section, “handled,” Somis Lemon Association______4.898 of the Agricultural Marketing Agree­ Ventura Citrus Association______1. 531 “ handler,” “ carloads,” “ prorate base,” Ventura County Citrus Association. . 992 ment Act of 1937, as amended (7 U. S. C. “District 1,” “District 2” and “District 3,” Limoneira Co______— ------2. 461 601 et seq.), and upon the basis of the shall have the same meaning as when Teague-McKevett Association------. 516 recommendation and information sub­ used in the said amended marketing East Whittier Citrus Association____ .255 mitted by the Lemon Administrative agreement and order. Leffingwell Rancho Lemon Associa­ Committee, established under the said tion ______— .420 (48 Stat. 31, as amended; 7 U. S. C. 601) amended marketing agreement and or­ Murphy Ranch Co.______.775 der, and upon other available informa­ Done at Washington, D. C„ this 13th Chula Vista Mutual Lemon Associa­ tion ______- . 529 tion, it is hereby found that the limita­ day of November 1952. Index Mutual Association______.200 tion of the quantity of such lemons which [ seal] S. R. Sm ith, La Verne Co-operative Citrus Asso­ may be handled, as hereinafter provided, Director, Fruit and Vegetable ciation ______. 745 will tend to effectuate the declared policy Branch, Production and Mar­ Ventura County Orange & Lemon Association ______3. 557 of the act. keting Administration. (2) It is hereby further found that it Whittier Mutual Orange & Lemon Association______- .008 is impracticable and contrary to the P r o r a t e B a s e S c h e d u l e public interest to give preliminary Dunning Ranch.______. 056 d is t r ic t n o . 2 Huarte, Joseph D ______.000 notice, engage in public rule making Latimer, Harold______.041 procedure, and postpone the effective [Storage date: Nov. 9, 1952] Orange Belt Fruit Distributors_____ . 193 date of this section until 30 days after [12:01 a. m. Nov. 16, 1952, to 12:01 a. m. Paramount Citrus Association, Inc. . 057 publication thereof in the F ederal Nov. 30, 1952] Santa Rosa Lemon Association_____ .000 R egister (60 Stat. 237; 5 U. S. C. 1001 Prorate base - DISTRICT NO. 3 et seq.) because the time intervening Handler ( percent) Prorate base between the date when information upon Total______100.000 Handler (percent) which this section is based became avail­ Total______100.000 able and the time when this section must American Fruit Growers, Inc., Consolidated Citrus Growers______3. 448 become effective in order to effectuate Corona______. 015 Phoenix Citrus Packing Co______1. 844 the declared policy of the act is insuffi­ American Fruit Growers, Inc., Ful­ Arizona Citrus Growers______60.114 cient, and a reasonable time is permitted, lerton______t - .233 Desert Citrus Growers Co______8.138 under the circumstances, for prepara­ American Fruit Growers, Inc., Up­ Tempeco Groves______15. 098 land______- .070 Arlington Heights Citrus Co______- 4. 418 tion for such effective time; and good Eadington Fruit Co______- . 449 Mesa Harvest Produce Co______- • 821 cause exists for making the provisions Ventura Coastal Lemon Co______5. 269 Pioneer Fruit Co______- 4. 3S2 cf this section effective as hereinafter Ventura Pacific Co______4.447 Allen & Allen Citrus Packing Co____ . 000 Saturday, November 15, 1952 FEDERAL REGISTER 10441

P h o b a t e B a s e S c h e d u l e — Continued change in paragraph (a) (3) as afore­ (ii) White Zante (White Corinth). d is t r ic t n o . 3— continued said. (c) Moisture content. (1) Muscat 1. Said § 989.201, with the indicated Prorate base Seeded raisins shall contain not more Handler ( percent) revision of paragraph (a) (3) thereof, is than 19 percent, by weight, of moisture. Maricopa Citrus Co______1.022 as follows: All other processed raisins shall contain Mutual Citrus Products Co., Inc____ . 000 § 989.201 Minimum grade require- not more than 18 percent, by weight, of Sunny Valley Citrus Packing Co_.______705 ments for natural condition raisins. The moisture. [P. R. Doc. 52-12304; Filed, Nov. 14, 1952; minimum grade requirements for nat­ (d) Minimum requirements far varie­ 8:57 a. m.] ural condition raisins are as follows: tal types— (1) Thompson Seedless rais­ (a) Natural condition raisins shall ins. Thompson Seedless raisins shall have been prepared from mature grapes possess similar varietal characteristics, properly dried and cured and shall meet possess a fairly good typical color in un­ Chapter IX— Production and Mar­ the following requirements: bleached and Soda Dipped raisins and (1) Shall be practically free from fairly well-bleached color (or extra keting Administration (Marketing choice color) in Sulfur Bleached and Agreements and Orders), Depart­ damage by sugaring, infestation, mold, imbedded dirt, or other foreign matter, Golden Bleached raisins, possess a ment of Agriculture fermentation, or mechanical or other fairly good flavor, show development characteristic of raisins prepared from P a r t 989—R a i s i n s P r o d u c e d P r o m similar damage. fairly well-matured grapes, and meet the R a i s i n V a r i e t y G r a p e s G r o w n i n (2) Shall be reasonably free from im­ following additional requirements: C a l if o r n ia mature (skinny) raisins and shall have a normal characteristic color, flavor and (1) Not more than 35 capstems and APPROVAL OF MINIMUM GRADE REQUIREMENTS odor of properly prepared raisins. not more than three pieces of stem per FOR PROCESSED RAISINS (3) The moisture content shall not pound of raisins may be present; Notice was published in the September exceed 16 percent, as determined by (ii) Not more than three percent, by 24, 1952, issue of the F e d e r a l R e g is t e r Dried Fruit Moisture Tester Method, and weight, of raisins may be poorly devel­ (17 P. R. 8519) that the Secretary of the raisins shall be of such quality and oped, blowovers; Agriculture was considering approval of condition as can be expected to with­ (iii) Not more than five percent, by proposed superseding minimum grade stand storage as provided in the Mar­ weight, of raisins may be damaged; requirements for processed raisins, keting Agreement and Order (§§ 989.1 (iv) Not more than 15 percent, by which were submitted for his approval to 989.97), and to meet the minimum weight, of raisins may be visibly sugared; by the Raisin Administrative Committee grade requirements set forth in § 989.205 and in accordance with the provisions of after normal processing operations. (v) Not more than five percent, by Marketing Agreement No. 109 and Order 2. The above-mentioned superseding weight, of raisins may be affected by No. 89 (17 P. R. 1255, 1555) regulating minimum grade requirements for proc­ mold, decay, fermentation, insect in­ the handling of raisins produced from essed raisins for future use in lieu of the festation (no live insects are permitted), raisin variety grapes grown in California. minimum grade requirements for proc­ imbedded dirt, or other foreign mate­ The said marketing agreement and order essed raisins set forth in Exhibit B rial: Provided, That not more than two are effective under the Agricultural (§ 989.97) to the said marketing agree­ percent, by weight, may be affected by Marketing Agreement Act of 1937, as ment and order are as follows: decay. amended (48 Stat. 31, as amended; 7 (2) Muscat raisins. Muscat raisins § 989.205 Minimum grade require­ U. S. C. 601 et seq.). In the notice it was shall possess similar varietal character­ ments for processed raisins'— (a) Defi­ stated that the proposed minimum grade istics, possess a fairly good typical color nitions— (1) Processed raisins. Proc­ with not more than 20 percent, by requirements for processed raisins will, essed raisins are dried grapes of the if they are made effective, supersede the weight, of raisins consisting of dark red­ Vinifera varieties—Thompson Seedless minimum grade requirements for proc­ dish-brown berries in Muscat Soda (Sultanina), Muscat of Alexandria, essed raisins now set forth as Exhibit Dipped Unseeded (Valencia) raisins, Muscatel Gordo Blanco, Sultana, Black B (§ 989.97) to Marketing Agreement possess a fairly good flavor, show devel­ Corinth, or White Corinth—which have No. 109 and Order No. 89. It was stated, opment characteristic of raisins pre­ been properly stemmed, capstemmed, pared from fairly well-matured grapes, also, it is contemplated that a conform­ and cleaned. ing change will be made in § 989.201 (a) and meet the following additional re­ (b) Types and varieties. (1) Type (3) of this part, in which there are set quirements : I —Thompson Seedless (Sultanina): forjii the companion minimum grade re­ (i) Not more than 20 capstems and (1) Unbleached (natural or sun- not more than three pieces of stem per quirements for natural condition raisins, dried) ; in that the words therein reading ‘‘and to pound of raisins may be present; (ii) Sulfur Bleached and Golden meet the minimum grade requirements (ii) Not more than 20 seeds per pound Bleached; of raisins in Muscat Seeded raisins may set forth in § 989.97 (Exhibit B )” will (iii) Soda Dipped. be changed to read “ and to meet the be present; (2) Type n —Muscat: (iii) Not more than three percent, by minimum grade requirements set forth (i) Seeded (seeds removed); in § 989.205 of this part.” weight, of raisins may be poorly devel­ (ii) Unseeded (loose); oped, blowovers; In said notice, opportunity was afford­ (iii) Soda Dipped Unseeded (Va­ ed all interested persons to file any data, (iv) Not more than five percent, by lencia). weight, of raisins may be damaged; views, or arguments with respect to the (3) Type III—Sultana. proposed minimum grade requirements. (v) Not more than 15 percent, by (4) Type IV —Zante Currants: weight, of raisins may be visibly sugared; No such data, views, or arguments were (i) Black Zante (Black Corinth); and filed within the period provided therefor. . (vi) Not more than five percent, by After consideration of all relevant 1The minimum grade requirements with weight, of raisins may be affected by matters pertaining thereto, it is con­ respect to the color of Sulfur Bleached and mold, decay, fermentation, insect infes­ cluded by me on behalf of the Secretary Golden Bleached Thompson Seedless raisins tation (no live insects permitted), im­ are those specified for “Fairly well-bleached of Agriculture that the superseding min­ color” or ( “Extra Choice Color”) in United bedded dirt, or other foreign material: imum grade requirements for processed States Standards for Grades of Processed Provided, That not more than two per­ raisins set forth in the aforesaid notice, Raisins (§ 52.608 of this title), effective cent, by weight, may be affected by revised so as to clarify their meaning May 26, 1952. The remaining minimum decay. grade requirements, including those with re­ (3) Sultana raisins. Sultana raisins and to correct minor and obvious dis­ spect to moisture content, are those specified crepancies, should be, and they hereby shall possess similar varietal character­ in the said United States Standards for istics, possess a fairly good typical color, are, approved. In addition, it is con­ Grades of Processed Raisins, with respect to possess a fairly good flavor, show devel­ cluded by me on behalf of the Secretary U. S. Grade C for raisins other than Zante Currants, and in United States Standards for opment characteristic of raisins pre­ of Agriculture that present § 989.201 of Grades of Dried Currants (§ 52.288 of this pared from fairly well-matured grapes, this part should be, and it hereby is, title), effective October 20, 1952, with respect and meet the following additional re­ amended to include the conforming to U. S. Grade B for Zante Currants. quirements: No. 224------2 10442 RULES AND REGULATIONS

(1) Nat more than 65 capstems and pearance, edibility, keeping quality, or Issued at Washington, D. C., this 12th not more than three pieces of stem per shipping quality of the raisins. In day of November 1952, to become effec­ pound of raisins may be present; Muscat Seeded raisins, mechanical in­ tive upon publication in the F ederal (ii) Not more than three percent, by jury resulting from normal seeding op­ R egister. weight, of raisins may be poorly devel­ erations is not considered damage. [ se al] S. R. S m it h , oped, blowovers; (6) “Visibly sugared” means the ac­ Director, (iii) Not more than five percent, by cumulation of crystallized fruit sugars Fruit and Vegetable Branch. in the flesh of the raisin or on the surface weight, of raisins may be damaged; [F. R. Doc. 52-12251; Piled, Nov. 14, 1952; (iv) Not more than 15 percent, by which is readily apparent. 8:55 a. m.] weight, of raisins may be visibly sugared; (7) “Mold” means mold filaments or and spores (often characterized by a condi­ (v) Not more than five percent, by tion wherein the skin of the raisin ap­ TITLE 32A— NATIONAL DEFENSE, weight, of raisins may be affected by pears to have been dissolved, leaving a mold, decay, fermentation, insect infes­ slimy or sticky appearance, and often APPENDIX tation (no live insects are permitted), resulting in a positive reaction when Chapter III— Office of Price Stabiliza­ imbedded dirt, or other foreign material: submerged in a three percent hydrogen Provided, That not more than two per­ peroxide solution). tion, Economic Stabilization Agency cent, by weight, may be affected by de­ (8) “Affected by insect infestation” [Ceiling Price Regulation 22, Supplementary cay. means that the raisins show the presence Regulation 6, Revision 1, Arndt. 2] of insects, insect fragments, or excreta. (4) Zante Currant raisins. Zante CPR 22—M anufacturers’ G en er al No live insects are permitted. Currant raisins shall possess similar va­ C e il in g P rice R e g u l a t io n rietal characteristics, possess a reason­ (9) “Fairly well-bleached color” (or ably good typical color, possess a good “Extra Choice color” ) in Sulfur Bleached SR 6— C e il in g P rices for M a n u f a c t u r ­ characteristic flavor, show development and Golden Bleached Thompson Seed­ ers for t h e S ale of P a in t s , V a r n is h e s , characteristic of dried currants prepared less raisins means that the raisins are and L acquers from reasonably well-matured grapes, fairly uniform in color and'may range postponement o f e ffe c t iv e d a t e ; d e le ­ from yellow or greenish yellow to amber and meet the following additional re­ t io n of ar tists’ o il s and w a t e r colors quirements : or light greenish amber and that not (i Not more than three pieces of more than six percent, by weight, of all Pursuant to the Defense Production stem per pound of dried currants may be the raisins may be definitely dark berries. Act of 1950, as amended, Executive present; “Definitely dark berries” means raisins Order 10161, and Economic Stabilization (ii) Not more than two percent, by which are definitely darker than dark • Agency General Order No. 2, this Amend­ weight, of dried currants may possess amber and characteristic of naturally ment 2 to Revision 1 of Supplementary capstems; “raisined” grapes. Regulation 6 to Ceiling Price Regulation (iii) Not more than two percent, by (f) Effective time and supersedure. 22 is hereby issued. weight, of dried currants may be poorly The minimum grade requirements for STATEMENT OF CONSIDERATIONS developed, blowovers; processed raisins set forth in this section (iv) Not more than three percent, by shall become effective on the date of the This amendment further postpones weight, of dried currants may be dam­ publication of this section in the F ederal the effective date of SR 6, Revision 1, to aged; R egister and thereupon shall supersede December 15, 1952. Amendment 1 to (v) Not more than 10 percent, by the minimum grade requirements for the Revision previously postponed the weight, of dried currants may be visibly processed raisins set forth in Exhibit B effective date from October 13 to No­ sugared; and (§ 989.97) to Marketing Agreement No. vember 13,1952. The considerations for (vi) Not more than two percent, by 109 and Order No. 89 of this part. that action are equally applicable in this weight, of dried currants may be affected It is hereby found and determined instance. by mold, decay, fermentation, insect in­ that good cause exists for not postponing This amendment also removes from festation (no live insects are permitted), the effective time of § 989.201, as the revision reference to artists’ oils and imbedded dirt, or other foreign material: amended, and § 989.205 for 30 days, or water colors. These commodities were Provided, That not more than one per­ any lesser period, after publication of exempted from price control by virtue of cent, by weight, of dried currants may be this document in the F ederal R egister the issuance of Amendment 4 to GOR 5, affected by decay. (see sec. 4 (c) of the Administrative Revision 1. (e) Explanation of terms. (1) “Cap- Procedure Act; 5 U. S. C. 1001 et seq.), Due to the nature of this amendment, stems” means small woody stems exceed­ in that: (1) Handlers already have ac­ special circumstances have made consul­ ing one-eighth inch in length which quired substantial quantities of raisins tation with industry representatives, in­ attach the raisins to the branches of since the beginning of the 1952-53 crop cluding trade association representa­ the bunch. A currant for each capstem year; (2) the minimum grade require­ tives, impracticable. which is not attached to a currant is ments are applicable to the reserve and AMENDATORY PROVISIONS included and weighed with “purrants surplus portions of handlers’ acquisi­ Supplementary Regulation 6, Revision with capstems” in ascertaining compli­ tions of raisins when such tonnages are 1, to Ceiling Price Regulation 22 is ance with the allowance permitted. delivered to the Raisin Administrative amended in the following respects: (2) A “piece of stem” means a portion Committee or any person designated by of the branch or main stem. 1. Section 2, paragraph (a) is it; (3) it is necessary to have the new amended by deleting subparagraph (7) (3) “Seeds” refers to the whole, fully minimum grade requirements in effect which reads “ (7) Artists’ oils and water developed seeds which have not been before reserve or surplus tonnage raisins colors;” removed during the processing of Muscat are delivered to the committee to pre­ Seeded raisins. 2. The last paragraph of the regula­ vent two different sets of requirements tion (effective date) is amended to read (4) “Poorly developed, blowovers” re­ applying during the same crop year; and fers to raisins (berries) other than Zante (4) handlers will have adequate time to as follows: Currants that are immature, contain make any preparation they may need to Effective date. The effective date of practically no flesh, are very light in comply with § 989.201, as amended, and this supplementary regulation is Decem­ weight, and have very coarse wrinkles. § 989.205 after such sections are pub­ ber 15, 1952, or such earlier date be­ With respect to Zante Currants, the term tween August 13, 1952, and December 15, lished in the F ederal R egister and be­ refers to currants that are immature or 1952, as you may select. I f you select hard, contain practically no flesh, are fore they are required to deliver reserve such earlier date, this supplementary very light in weight, and have very or surplus tonnage raisins. In these regulation becomes effective as to you coarse wrinkles. circumstances, this document must be upon that date for all your commodities (5) “Damaged” raisins means raisins made effective on the date of its publi­ covered by this supplementary regula­ affected by insect injury or injury from cation in the F ederal R egister. v tion. sunburn, scars, mechanical or other (Sec. 5, 49 Stat. 753, as amended; 7 U. S. C. (Sec. 704, 64 Stat. 816, as amended; 50 U. S. O. ineans which seriously affects the ap- and Sup. 608c) App. Sup. 2154) Saturday, November 15, 1952 FEDERAL REGISTER 10443

This Amendment 2 to Supplementary or agree to sell coke at prices not in Because of the many different kinds of Regulation 6, Revision 1, is effective No­ excess of ceiling prices at the time of commodities in which the products cov­ vember 13, 1952. delivery, but by agreement between ered by this regulation are used and the T ig h e E. W oods, seller and buyer, such prices may be sub­ fact that their cost is generally an im­ Director of Price Stabilization. ject to adjustment upwards retroactively portant element in the total cost of pro­ N o vem ber 13, 1952. to the date of such agreement, in ac­ ducing such commodities, their prices cordance with such order or orders have a direct impact upon the cost of the [P. R. Doc. 52-12305; Piled, Nov. 13, 1952; which the Director of Price Stabilization 4:58 p. m.] defense program and seriously affect the may issue subsequent hereto. cost of living, and it is imperative that (Sec. 704,64 Stat. 816, as amended; 50 U. S. C. such prices be kept from rising to un­ App. Sup. 2154) reasonable levels. It is equally impor­ tant however, that this price regulation [General Ceiling Price Regulation, Arndt. 12 Effective date. This amendment shall to Supplementary Regulation 13] does not hinder the production of forg­ become effective November 13, 1952. ings essential to the defense program or GCPR, SR 13—C o k e , C oal C h e m ic a l s TI g h e E. W oods, the civilian economy. and C o k e O v e n G as Director of Price Stabilization. Ceiling prices for forgings were first EXTENSION OP ADJUSTABLE PRICING established by the General Ceiling Price N ovem ber 13, 1952. Regulation and later by Ceiling Price Pursuant to the Defense Production [P. R. Doc. 62-12306; Piled, Nov. 13, 1952; Regulation 30. At present producers of Act of 1950, as amended, Executive 4:58 p. m.] forgings have the option of pricing under Order 10161, and Economic Stabilization either GCPR or CPR 30. However, the Agency General Order No. 2, this provisions of these regulations are not Amendment 12 to Supplementary Regu­ well adapted to the traditional formula lation 13 to the General Ceiling Price [Ceiling Price Regulation 179] pricing technique prevailing in this in­ Regulation is hereby issued. CPR 179—F o r g in g s dustry. Since only slight changes in STATEMENT OP CONSIDERATIONS specifications will often require sub­ Pursuant to the Defense Production stantially different methods of produc­ This amendment to Supplementary Act of 1950, as amended, Executive Or­ tion and marked changes in costs the Regulation 13 provides for an extension der 10161, and Economic Stabilization “comparison commodity” pricing meth­ of 15 days in the adjustable pricing pe­ Agency General Order No. 2, this Ceiling ods of GCPR cannot be used with facil­ riod granted by Amendment 11, effective Price Regulation is hereby issued. ity and it is difficult for manufacturers October 1, 1952. STATEMENT OF CONSIDERATIONS of these products to determine their ma­ Since the issuance of Amendment 11, terial and labor costs under CPR 30. a survey of the by-product coke oven This regulation establishes ceiling Ceiling prices for forgings which are industry has been completed and it has prices for ferrous and non-ferrous forg­ the same as a forging which was includ­ been determined that the industry is ings. All sales of rough forgings upon ed on a published price list in effect on entitled to relief under the Industry which no further operations have been January 25, 1951, are established by ad­ Earnings Standard. performed except basic cleaning, sizing, justing the prices on the price list to re­ Owing to the complexity of the indus­ trimming, coining, rough drilling, and flect changes in metal costs to July 30, try, additional time is required to permit rough grinding and inachining only for 1951, and to reflect labor costs in effect the agency to prepare the necessary the purpose of inspecting or cleaning, on March 15, 1951. Ceiling prices for amendment to SR 13 granting the relief. are covered by this regulation. Also cov­ forgings which are merely modifications This will take the form of an overall ered are sales of forgings which have of forgings included on a base date price adjustment on ceiling prices of coke and been finished by heat treating, welding, list are to be determined by adjusting coal chemicals produced in by-product machining, plating, or other similar op­ the price for the unmodified forging to coke ovens, plus a pass-through on the erations to meet the buyer’s specifica­ reflect the net increase or decrease, in la­ increased delivered cost of coal. Pro­ tions. Forgings which are components, bor and metals costs resulting from the ducers will be permitted to allocate 70 repair parts, or subassemblies of a ma­ change in design or specifications. Most percent of the allowable increase to coke chine sold by the manufacturer of the forgings producers, however, ordinarily and 30 percent to coal chemicals, subject machine are not subject to this regu­ use a formula in pricing their products. to a maximum limitation on the increase lation. They are required to use the formula in price on any one product. The products covered by this regula­ which they had in effect on January 25, In the formulation of this amend­ tion are used as component parts in 1951, as the basis for determining their ment, special circumstances have ren­ tanks, guns, and other weapons; in auto­ ceiling prices using the March 15, 1951, dered consultation with industry repre­ mobiles, trucks, motorcycles, tractors, labor and July 30, 1951, metal cut-off sentatives, including trade association machine tools, and aircraft; in road dates. Producers of non-ferrous forg­ representatives, impracticable. building, construction and railroad ings who do their own alloying must de­ So far as practicable, the Director of equipment; in the electrical, shipbuild­ termine their metal cost factor by using Price Stabilization gave due considera­ ing, mechanical, and heavy industries; the ceiling price for the metal involved tion to the National effort to achieve in agricultural, household and industrial established as of July 30, 1951 by the maximum production in furtherance of machinery of all kinds; and in many applicable OPS regulation. articles used by individual consumers. the objectives of the Defense Production When the formula pricing method is Most of the products are “ tailor made” Act of 1950, as amended, and to relevant used, a producer, in calculating the ceil­ factors of general applicability. to fit the requirements of the individual ing price for forgings which are the same customer. They are made from many as a forging which was produced within AMENDATORY PROVISIONS different metals and alloys by a number thirty days prior to the effective date of Supplementary Regulation 13 to the of different processes; they may be rela-! the regulation, must use his actual pro­ tively simple or highly intricate in General Ceiling Price Regulation, as duction experience in determining the design; and their weight may be meas­ amended is further amended in the time and material required. For forg­ ured in terms of ounces or tons. A l­ following respect: * ings which are not the same as one pro­ Section 9 is amended by substituting though a few large producers of auto­ duced within thirty days prior to the ef- the date “November 27, 1952” in place motive and railroad equipment and in­ fective date of this regulation he may use of “November 12,1952” , so that that sec­ dustrial machinery own plants in which estimates of time and material but the tion will read as follows: they produce forgings for their own use, ceiling price must be recomputed after S e c . 9. Adjustable pricing. Prom most firms are engaged principally or completion of the first order or after September 29, 1952, to November 27, solely in the business of producing forg­ thirty days on the basis of actual pro­ 1952, inclusive, producers and distribu­ ings for sale. These range in size from duction experience. I f standard rates or tors' of coke subject to Supplementary one hammer shops to large companies factors are used, the recomputation pro­ Regulation 13 to the General Ceiling with many millions of dollars in assets cedure is optional but if any price which Price Regulation, are authorized to sell and several thousands of employees. has been determined by using standard 10444 RULES AND REGULATIONS rates and factors is recomputed all such tion may operate to compel changes in preserve the records relating to forgings prices must be recomputed. such practices or methods, such provi­ which you were required to keep pur­ The regulation exempts from price sions are necessary to prevent circum­ suant to the General Ceiling Price Regu­ control producers whose total net sales vention or evasion of the regulation and lation or CPR 30. of forgings in 1951 did not exceed $100,- effectuate the policies of the Act. (2) The exemption granted in sub- 000 and it provides for exemption, upon paragraph (1) of this paragraph will REGULATORY PROVISIONS automatically terminate if your total net application, for any producer whose total Sec. net sales fall below that figure in any 1. What this regulation does. sales of forgings during any calendar year subsequent to 1951. Any producer 2. Exemptions. quarter ending after December 31, 1951, so exempted will be automatically sub­ 3. General pricing provisions; metal costs. exceed $30,000 and on and after the 15th ject to the pricing provisions of the 4. Ceiling prices for forgings determined by of the month following the end of such regulation if his total net sales of forg­ using base date price lists. quarter you must comply with all of the 5. Formula pricing. provisions of the regulation. You may, ings in any calendar quarter ending after 6. Ceiling prices for equipment furnished December 31, 1951, rise above $30,000. however;- at any time thereafter file an in connection with the sale of forgings. application for exemption in accordance The total output of forgings of the firms 7. Rounding. thus affected is extremely small in rela­ 8. Ceiling prices for new sellers. with subparagraph (3) of this para­ tion to the total production of forgings 9. Transfers of business. graph. and the benefits derived from imposing 10. Record-keeping. (3) Applications for exemption. I f ceiling prices on their sales would be 11. Interpretations. your total net sales of forgings during slight in relation to the administrative 12. Excise, sales or similar taxes. any calendar year beginning after De­ 13. Petitions for amendment. burden involved. cember 31, 1951, do not exceed $100,000, 14. Prohibitions. you may file an application for exemp­ This regulation does not permit pro­ 15. Evasions. ducers of forgings to reflect recent in­ 16. Definitions. tion from price control with respect to creases in outbound transportation costs, your sales for forgings. You need not A u th o e ity: Sections 1 to 16 issued under since, according to information presently make such application if your sales of sec. 704, 64 Stat. 816, as amended; 50 U. S. C. forgings are exempt from price control available to OPS, it is the practice in the App. Sup. 2154. Interpret or apply Title IV, industry to sell forgings f. o. b. the pro­ 64 Stat. 803, as amended; 50 U. S. C. App. pursuant to the provisions of subpara­ ducer’s plant. If however, this is not the Sup. 2101-2110, E. O. 10161, Sept. 9, 1950, graph (1) of this paragraph and such fact and some producers have custom­ 15 F. R. 6105; 3 CFR, 1950 Supp. exemption has not been terminated pur­ arily sold on a delivered basis and there­ suant to the provisions of subparagraph Section 1. What this regulation does— (2) of this paragraph. Any such appli­ fore, must absorb increases in outbound (a) Commodities covered. (1) This transportation costs, consideration will cation must be signed by an authorized regulation establishes ceiling prices person and filed with the Office of Price be given to modifying this regulation to which you may charge for forgings. The permit such. producers to adjust their Stabilization, Industrial Materials and term “forgings” as used in this regula­ Manufactured Goods Division, Washing­ prices to reflect these increases. tion means any ferrous or non-ferrous The level of ceiling prices under this ton 25, D. C., and must contain the fol­ metal product formed by the use of lowing information: Your name and regulation will not differ substantially power-hammers, presses, upsetters or from tl\at prevailing under GCPR or address; the location of your plant; a forging machines upon which no fur­ description of the kind of forgings pro­ CPR 30 but producers will be relieved of ther operations are performed, except the burdensome task of computing ceil­ duced by you; and your total net sales basic cleaning, trimming, sizing, coining, of forgings during the calendar year ing prices in a manner not in keeping rough grinding, and rough drilling or with their customary procedures. involved. machining only for the purpose of in­ The OPS may grant an exemption pur­ In the judgment of the Director of specting or cleaning. It also includes Price Stabilization the provisions of this suant to this paragraph by letter order any such product which has been fur­ and will provide that any exemption so ceiling price regulation are generally ther finished by heat treating, welding, fair and equitable and are necessary to granted will terminate, or be terminated, machining, plating or other similar op­ in accordance with subparagraph (2) of effectuate the purpose of the Defense erations to meet the buyer’s specifica­ Production Act of 1950, as amended. this paragraph. tions. It does not include forgings which (b) Sales pursuant to short orders. So far as practicable, the Director has are components, repair parts or sub- You are exempt from the provisions of given due consideration to the national assemblies of a machine when sold by this regulation and any other ceiling effort to achieve maximum production the manufacturer of that machine. price regulation heretofore or hereafter in furtherance of the objectives of the (2) This regulation also establishes the issued by the Office of Price Stabilization Defense Production Act of 1950, as ceiling prices you may charge for equip­ to the extent that you sell forgings pur­ amended, and to relevant factors of gen­ ment which you furnish in connection suant to any order for a particular forg­ eral applicability. In the judgment of with forgings sold by you. ing which order requires less than eight the Director the provisions of this regu­ (b) Persons and transactions covered. forging hours producing time and for lation comply with all of the require­ (1) This regulation applies to all sales which your selling prices does not exceed ments with respect to the establishment of ferrous or non-ferrous forgings, in­ $1,000: Provided, That, if after the effec­ of ceiling prices set forth in the Defense cluding export sales and sales for ex­ tive date of this regulation, the total Production Act of 1950, as amended. port, and to all sales of equipment fur­ amount which you charge during any In the formulation of this regulation nished in connection with forgings calendar quarter beginning on or after there has been consultation with indus­ except as provided in section 2 (Exemp­ September 30,1952, for forgings sold pur­ try representatives, including trade as­ tions). suant to such short orders equals the sociation representatives, and consider­ (2) This regulation also applies to highest total amount which you charged ation has been given to their recommen­ any person who in the regular course for such sales during any calendar quar­ dations. of trade or business purchases forgings ter in the year 1950, the exemption set In particular, the Director has con­ covered by this regulation. forth herein shall not apply to any of sulted at several meetings with the In ­ (c) Geographical coverage. This reg­ your subsequent sales during the calen­ dustry Advisory Committees with respect ulation applies in the 48 states of the dar quarter involved. to the trade practices and the coverage United States, the District of Colum­ 'bf this regulation and has, in general, Sec. 3. General pricing provisions; bia and Alaska, Guam, Hawaii, Puerto Metals costs. This section sets forth the adopted the recommendations of the Rico and the Virgin Islands. committees. provisions for calculating metal costs in ^ The provisions of this ceiling price Sec. 2. Exemptions— (a) Based on total establishing your ceiling prices for forg­ regulation and their effect upon business net sales. (1) If your total net sales of ings pursuant to sections 4 and 5 of this practices, cost practices, or means or forgings during the calendar year 1951 regulation. Unless you are a producer ‘aids to distribution in the industry have did not exceed $100,000 you need not de­ of non-ferrous forgings doing your own been considered. It is believed that no termine ceiling prices for your sales of alloying, you must determine your ceil­ | changes in such practices or methods forgings under the provisions of this or ing prices for forgings on the basis of have been effected. To the extent, how­ any other regulation heretofore or here­ metal costs on July 30,1951 and you must ever, that the provisions of this regula- after issued by OPS. However, you must calculate such metal costs in accordance Saturday, November 15, 1952 FEDERAL REGISTER 10445

with the provisions of paragraph (a) of journal and applicable to deliveries to (i) Determine the metal cost factor this section. your plant from your usual source of included in the price on your base date (a) Optional methods. In calculating supply for the quantity of metal neces­ price list by using metal costs as of the metal costs, you may (unless you are a sary to produce the number of forgings date of issuance of your base date price producer of non-ferrous forgings doing being priced. You may not, however, list calculated in accordance with para­ your own alloying) elect to use either use any price in excess of the ceiling graph (a) of section 3 of this regulation a weighted average cost of all metal of price established by the applicable OPS using the 90 day period prior to, or the the same type and grade as that from regulation, if any, in effect on July 30, last delivery before the date of issuance which the forging being priced-is to be 1951, of your base date price list in lieu of the produced received during the 90 day pe­ (ii) I f on January 25, 1951, you cus­ 90 day period prior to, or the last de­ riod immediately preceding July 30,1951, tomarily included transportation costs as livery before July 30, 1951. If, however, or a cost calculated on the basis of the part of your metal costs, you may in­ you are a producer of non-ferrous forg­ last delivery of metal of the same type clude transportation costs actually paid ings and do your own alloying, deter­ or grade which you received prior to such by you in connection with the deliveries mine the metal cost factor on the basis date. If you elect to use a weighted referred to in subdivision (i) of this sub- of the price for the metal involved which average cost, you must determine that paragraph or, in the case of a metal you used in calculating the price on cost in accordance with subparagraph which you did not receive, the trans­ your price list. (1) of this paragraph. If you elect to portation cost which you would have had (ii) Subtract the amount determined use the metal cost calculated on the to pay if you had received delivery in in subdivision (i) of this subparagraph “ last delivery” basis, you must do so in the period involved. from the price set forth on your base accordance with subparagraph (2) of (b) Non-ferrous forgers doing their date price list. this paragraph. You must, however,’ use own alloying, i f you are a producer of (iii) Determine a new metal cost fac­ the same method of calculating metal non-ferrous forgings and you do your tor by using metal costs as of July 30, costs for all forgings produced by you own alloying, in calculating your metal 1951, calculated in accordance with para­ and you may not change your method cost factor for non-ferrous forgings you graph (a) of section 3 of this regulation. after you have made the election per­ must use the ceiling price for the metal If, however, you are a producer of non- mitted herein and have put the regula­ involved (i. e. the ingot, billet, rod or ferrous forgings and do your own alloy­ tion into effect. other basic shape from which the forg­ ing, you must determine your new metal (1) Weighted average cost basis. In ing is made), established as of July 30, cost factor by using the ceiling price calculating a weighted average metal 1951 by the aplicable OPS regulation. for the metal involved established as of cost you must observe the following In determining such ceiling price, you July 30, 1951, by the applicable OPS rules: must assume that you purchased the regulation. In determining such ceiling (i> You must use the prices shown on metal involved at one time in the quan­ price you must assume that you pur­ the invoices covering deliveries to your tity necessary to produce the number of chased the metal involved at one time plant of all metal of the same type and forgings ordered by your customer. in the quantity necessary to produce the grade as that from which the forging Sec. 4. Ceiling prices for forgings de­ number of forgings ordered by your being priced is to be produced from your termined by using base date price lists. customer. usual sources of supply during the 90 This section sets forth provisions for de­ (iv) Add the amount determined in day period immediately preceding July termining your ceiling prices for price accordance with subdivision (iii) of this 30,1951. I f you did not receive any such list forgings and modified price list forg­ subparagraph to the result of the calcu­ delivery of the metal to be used in the ings. A “price list forging” is one which lation in subdivision (ii) of this subpara­ forging being priced, you may use the is the same as a forging which was in­ graph. the highest price published during the cluded on a price list issued by you before (3) If the applicable price on your period in a recognized trade journal and January 25, 1951, and which you had price list is based upon labor rates higher applicable to deliveries to your plant in effect on that date. A “modified price than those which were in effect in your from your usual sources of supply for the list forging” Is one which has the same plant on March 15,1951, you must adjust quantity of metal required to produce basic design and specifications as a price the price to reflect the labor rates which the number of forgings being priced. list forging and which is intended to were in effect on that date. If the appli­ You may not, however, include in your serve substantially the same purpose, but cable price on your price list is based on Weighted average cost any price in ex­ which nevertheless differs in some re­ labor rates lower than those which were cess of the ceiling price established by spect from such price list forging. in effect in your plant on March 15,1951, the applicable OPS regulation in effect (a) Price list forgings. (1) Your ceil­ you may adjust the price to reflect the on July 30, 1951. ing price for a price list forging is the labor rates which were in effect on that (ii) If on January 25, 1951, you cus­ applicable price set forth on your price date. You must make any adjustment tomarily included transportation costs list in effect on January 25, 1951, ad­ pursuant to this subparagraph in exactly as part of your metal costs, you may in­ justed in accordance with subpara­ the same manner as you would have clude transportation costs actually paid graphs (2) and (3) of this paragraph. on January 25, 1951, but you may not by you in connection with the deliveries I f your base date price list sets forth include any increases in labor rates oc­ referred to in subdivision (i) of this sub- only a charge for conversion to which curring after March 15, 1951, and you paragraph or, in the case of a metal you customarily added a factor for metal must use the same ratio of overtime to which you did net receive, the transpor­ in pricing a forging, your ceiling, price straight time hours you used in calcu­ tation costs which you would have had is the applicable charge qn your base lating the labor cost factor included in to pay if you had received delivery in the date price list, adjusted in accordance the price on your price list. period involved. with subparagraph (3) of this para­ (b) Modified price list forgings. (1) (2) Last delivery basis. In calculat­ graph, plus a factor for metal deter­ Your ceiling price for a modified price ing the metal cost on a “last delivery” mined in accordance with subparagraph list forging is the price determined in basis, you must observe the following (2) (iii) of this paragraph. You must accordance with paragraph (a) of this rules: also comply with paragraph (c) of this section, for the unmodified price list (i) You must use the price shown on section. forging, adjusted to reflect any increase the invoice covering the last delivery to (2) The applicable price shown on or decrease in cost resulting from the your plant of metal of the same type and your base date price list must be ad­ change in design or specification. You grade as that from which the forging justed to reflect the changes in your cost must calculate such change in cost in ac­ being priced is to be produced from your of the metal to be used in the forging cordance with subparagraph (2) of this usual sources of supply during the 90 day being priced between the date of issu­ paragraph. You must also comply with period immediately preceding July 30, ance of such price list and July 30, paragraph (c) of this section. 1951. I f you did not receive during such 1951. These changes must be made in (2) T o calculate the change in cost period any such delivery of the metal to accordance with the practice custom­ resulting from the modification in de­ be used in the forging being priced, you arily followed by you in changing your sign or specification you must: may use the highest price published dur­ prices to reflect changes in metal costs (i) Determine the increase or de­ ing the period in a recognized trade and must be calculated as follows; crease in direct labor costs resulting 10446 RULES AND REGULATIONS from such modification on the basis of your base date formula contained a labor (f) Forgings for which you do not the labor rates in effect in your plant on cost factor including both straight time have previous production experience— (1) Use of estimates. In determining a March 15, 1951. and overtime labor, you must calculate (ii) Determine the increase or de­ your labor cost factor by using the same ceiling price for a forging which is not crease in metal costs resulting from such ratio of overtime to straight time hours the same as any forging you produced modification on the basis of the price reflected in your base date formula, and during the period October 20,1952, to the paid by you as shown on the last delivery you may not include any increase in la­ effective date of this regulation, you may to you prior to July 30, 1951. This price bor costs resulting from an increase in apply your formula in accordance with may not exceed the ceiling price estab­ the number of overtime hours in excess the provisions of this section on the basis lished in the applicable OPS regulation. of the amount computed by using the of estimates of the time and material You may include any transportation ratio of overtime to straight time hours which will be required. Such estimates cost, on a per unit basis, paid by you in reflected in your base date formula. If must be made in accordance with your connection with such delivery. your base date formula included separate practice on January 25, 1951. (2) Recomputation. You must recom­ (iii) Add or subtract the net increase factors for straight time and overtime or decrease in costs to or from the price labor, you may not include any increases pute your ceiling price for any forging as determined in accordance with par­ in labor costs resulting from an increase covered by this paragraph (f) in ac­ cordance with the following provisions. agraph (a) of this section, for the un­ in number of overtime hours in excess of (i) Recomputation must be made after modified price list forging. an amount computed by using the ratio completion of production of the first or­ (c) Extras, discounts, and terms. of overtime hours to straight time hours The ceiling price determined in accord­ reflected in your payroll for the four der or if such order involves production (other than production of samples or ance with this section must be adjusted full pay periods immediately preceding triad releases) extending over more than to reflect any applicable extra charges, the base date. 30 calendar days, after completion of 30 quantity discounts, or class of purchaser (c) Other production material costs. differentials which you had in effect on You must calculate other material cost days’ production. (ii) In recomputing your ceiling price, January 25, 1951, and must carry all factors in exactly the same manner as you must apply your formula on the basis delivery terms, cash discounts, guaran­ you would have on January 25, 1951. of your actual experience in producing tees and servicing terms, and other ap­ You may not, however, include any in­ crease in such costs occurring after forgings for the first order or during the plicable conditions of sale which you had 30-day period described in subdivision in effect on that date. March 15, 1951. (d) Additional operations and subcon­ (i) of this section. I f it was your prac­ S e c . 5. Formula prices. I f you can­ tracted services. (1) I f in connection tice on January 25, 1951, to employ not determine your ceiling price for a with forgings produced by you, you per­ standard factors or rates for certain forging under section 4 of this regula­ form additional operations (including cost elements, you may use the same tion, your ceiling price is the price deter­ but not limited to die work, machining, factors or rates in recomputing your mined in accordance with the formula galvanizing and plating), you may in­ ceiling price. which your written records show you clude in your ceiling price a factor for (iii) If it was your practice on January had in effect on January 25, 1951, for any such operation which you actually 25, 1951, to price your forgings by using calculating the price for the same or perform. Such factor must be deter­ standard rates or factors to develop similar forging by the same production mined in exactly the same manner as average data with respect to time and method in the same plant. You must you would have on January 25, 1951, material, and such rates or factors were apply your formula in exactly the same using metal costs determined in accord­ developed from time studies or average manner as you would have on January ance with paragraph (a) or (b) of sec­ experience over a period of more than 25, 1951, and you must use the same tion 3, whichever is applicable, and labor three months, and if you used such fac­ overhead rates, rates for general admin­ costs as of March 15,1951. tors in determining your ceiling price in istrative and selling expense, profit (2) If you subcontract any service (in­ accordance with subparagraph (1) of markup, risk factors, discounts and al­ this paragraph, you need not make the cluding but not limited to die work, ma­ lowances and any other basis of com­ recomputation provided for herein, but chining, galvanizing, or plating), you puting prices by relation to costs that you cannot recompute any ceiling price may include a factor for such costs in were in use in the same forge shop on for a forging covered by this paragraph determining your ceiling price. Such that date. You must not include any unless you recompute your ceiling prices factor must be determined in exactly costs which you did not customarily in­ for all such forgings. If, however, after clude in pricing forgings and you must the same manner employed by you on completion of production for the first January 25,1951. You may use the price calculate the various factors entering order you change the method of produc­ into your ceiling price in accordance paid by you for any subcontracted serv­ tion or specifications of a particular with the following provisions of this ice provided it does not exceed the ceil­ forging, you must redetermine your ceil­ section. ing price established by the applicable ing price in accordance with subpara­ (a) Metal costs— (1) Metal cost fac­ OPS regulation. graph (1) of this paragraph on the basis (e) Forgings for which you have pre­ tor. You must calculate the metal cost of the changed operations. factor in exactly the same manner you vious production experience. In deter­ (iv) The price resulting from the re­ would have on January 25, 1951, but mining the ceiling price for a forging computation or recalculation provided you must use metal costs determined in which is the same as a forging you pro­ for herein is your ceiling price for all accordance with paragraphs, (a) or (b) duced during the period October 20,1952, subsequent sales or deliveries of the of section 3, whichever is applicable. to the effective date of this regulation, forgings involved after completion of (2) Scrap allowance. You must calcu­you must apply your formula in accord­ production for the first order, or after late the allowance for scrap in exactly ance with the provisions of this section completion of the 30 day period de­ the same manner you would have on on the basis of your actual production scribed in subdivision (i) of this para­ experience for that forging. The result­ January 25, 1951 using the ceiling prices graph. for the scrap involved established as of ing ceiling price is applicable to all of (g) Extras, discounts, and terms. The July 30, 1951 by the applicable OPS your subsequent sales of the same forg­ • ceiling price determined in accordance regulation. ing to a purchaser of the same class. with this section must be adjusted to re­ (b) Labor costs. You must calculate Your ceiling price for the other classes flect any applicable extra charges, quan­ the labor cost factor in exactly the same of purchasers is determined by adjusting tity discounts, or class of purchaser dif­ manner as you would have on January this ceiling price to reflect the differen­ ferentials which you had in effect on 25, 1951, by using the straight time and tial between such classes of purchasers January 25,1951, and must carry all de­ overtime rates for each class of labor in which you had in effect on January 25, livery terms, cash discounts, guarantees effect in your plant on March 15, 1951. 1951, as shown by your written records. and servicing terms, and other appli­ I f you customarily used machine hour, An explanation of the terms “ class of cable conditions of sale which you had per piece, or average rates in pricing In effect on that date. forgings you must use the same method. purchaser” and “ purchaser of the same S ec. 6. Ceiling prices for equipment You may not change your method of class” is found in Section 16 (Defini­ classifying labor as direct or indirect. If tions) . furnished in connection with the sale of Saturday, November 15, 1952 FEDERAL REGISTER 10447 forgings. This section sets forth the con­ S e c . 8. Ceiling prices for new sellers. prices shall be the same. The trans­ ditions under which you may charge a (a) I f you are a producer of forgings feror shall either preserve and make buyer for equipment (including but i ot who was not in business on January 25, available, or turn over to, the transferee limited to patterns, dies, tools, jigs, 1951, (other than a transferee described all records of the transactions prior to gauges or fixtures) furnished by you in in section 9), or if for any other reason the transfer which are necessary to en­ connection with your sales of forgings you cannot otherwise determine a ceil­ able the transferee to comply with the and sets forth provisions for determining ing price for any transactions covered by provisions of this regulation. your ceiling price for such equipment. this regulation, you must apply to OPS S ec. 10. Record-keeping requirements. (a) Conditions under which you may for approval of a ceiling price or pricing charge for equipment. You may charge (a) You must prepare and preserve for formula. the life of the Defense Production Act a buyer for equipment furnished by you (1) Any application pursuant to this of 1950, as amended, and for two years in connection with your sale of forgings section must be signed by an authorized thereafter all records necessary to deter­ only if: person and filed by registered mail with mine whether you have computed your (1) It was your practice on January the Office of Price Stabilization, Indus­ ceiling prices correctly, including but 25, 1951, to charge a buyer for such trial Materials and Manufactured Goods not limited to: equipment. Division, Washington 25, D. C., and must (1) A copy of your price lists, if any, (2) You have not included any factor contain the following information: Your which you had in effect on January 25, for such equipment in determining your trade name and address; the location of 1951; ceiling price for forgings under section the plant or plants in which the forging (2) Records showing your formulas, if is to be made; a proposed ceiling price 4 or 5. any, in effect on January 25, 1951, and (3) You make such charge in exactly or pricing formula,; a detailed statement the formulas, if any, used in computing the same manner as you would have on of the factors used by you in establish­ your ceiling prices under this regulation. January 25, 1951 (i. e., as a flat sum or ing such price or formula and a state­ Such records should include the factors on a prorated basis) and you separately ment of the reason why you are unable used in applying such formulas and all state the amount of such charge in bill­ to determine a ceiling price under the appropriate work sheets and documents ing the buyer; and provisions of this regulation. substantiating such factors; and (4) You follow your practice as of (2) Any ceiling price or pricing for­ (3) Records showing the extra January 25, 1951, with respect to reten­ mula established by OPS pursuant to charges, quantity discounts, class of tion or transfer of ownership of such this section will be in line with the ceil­ purchaser differentials, delivery terms, equipment. ing prices or pricing formula otherwise cash terms, guarantees and service (b) Ceiling price. Your ceiling price established in this regulation. terms, and other terms and conditions for equipment furnished by you in con­ (3) After receipt of an application of sale which you had in effect on Janu­ nection with your sales of forgings is the pursuant to this section, OPS may ap­ ary 25, 1951. price determined in accordance with the prove or disapprove your proposed ceil­ formula you had in effect on January 25, ing price or pricing formula, establish (b) Every person making a sale of 1951, for pricing the same kind of equip­ a different ceiling price or pricing for­ forgings and every person who in the ment. You must apply such formula in mula, or request additional information. regular course of business purchases exactly the same manner as you would Pending any such action, you may sell forgings must keep for inspection by the have on January 25,1951, using the rates the product or service covered by your Office of Price Stabilization, for a period for overhead or burden and profit you application at your proposed ceiling price of two years, accurate records of each had in effect on that date. In calculating provided that you agree with the pur­ such sale or purchase showing : The date your ceiling price for equipment you may chaser to refund the amount, if any, by thereof; the name and address of the not include any elements which you which such price exceeds the ceiling seller and buyer; the quantity of forg­ would not have included on January 25, price established by OPS. I f OPS has ings sold or purchased; the location of 1951, or any increases in metal costs not acted on your application within 30 the plant in which the forgings were occurring after July 30, 1951, or any in­ days of the receipt thereof, your proposed produced; the price charged or paid; creases in labor costs or production ceiling price shall be deemed to be estab­ the extras, if any, charged and paid; material costs (other than metal) occur­ lished for all deliveries made between the price, if any, charged or paid for ring after March 15,1951. Costs included the date you mailed your application to equipment-furnished by you in connec­ in your formula for equipment purchased OPS and the date of any order issued by tion with the sale of forgings; the terms by you may not exceed the applicable OPS disposing of your application. of sale; and the amount of the outbound OPS ceiling price for such equipment. (b) I f you are required to file an ap­ transportation charges, if any. plication pursuant to paragraph (a) of S e c . 11. Interpretations. I f you want Sec. 7. Rounding. If it was your prac­ this section and do not do so, OPS may tice on January 25,1951, to round your an official interpretation of this regu­ issue an order establishing a ceiling price prices for forgings or for a particular lation, you should write the Division or pricing formula for you. Any ceil­ type or class of forgings you may round Counsel, Industrial Materials and Manu­ the ceiling prices determined in accord­ ing price provided for by such order will factured Goods Division, Office of Price ance with the provisions of this regula­ be in line with the ceiling prices other­ Stabilization, Washington 25, D. C. Any tion in accordance with your customary wise established in this regulation and action taken by you in reliance upon practice so that they will be expressed will apply to all deliveries for which a and in conformity with a written offi­ in the nearest cent or fraction of a cent ceiling price was not otherwise estab­ cial interpretation will constitute action lished by this regulation, including de­ you normally employ. If it was your in good faith pursuant to this regula­ practice on January 25, 1951, to round liveries completed prior to the date of tion. Further information on obtaining the prices of all your forgings and you the order. The issuance of such an official interpretations is contained in elect to round the ceiling price of' any order will not relieve you of your obli­ Price Procedural Regulation 1, Revised. gation to comply with the requirements forging you must similarly round the S e c . 12. Excise, sales or similar taxes. ceiling prices of all of your forgings to of this regulation or of the various pen­ alties for your failure to do so. Any person may collect, in addition to reflect decreases as well as increases. the ceiling prices established by this reg­ If, on the other hand, it was your prac­ S ec. 9. Transfers of business. I f the ulation, any excise, sales or similar tax tice on January 25, 1951, to round the business or assets of a producer of forg­ imposed upon him by reason of his sales prices of only a particular type or class ings are sold after the issuance of this of forgings covered by this regulation of forgings and you elect to round the regulation and the transferee carries on if he is not prohibited by law from mak­ ceiling price of any forgings of that par­ the production of forgings in the plant ing such collection and if he states sepa­ ticular type or class you must round the included in such transfer, the ceiling ceiling prices of all forgings of that type price of the transferee for forgings pro­ rately from his selling prices the amount or class to reflect decreases as well as duced in such plant shall be the same of tax collected. However, if the tax increases. In no event may the in­ as those to which his transferor would was in effect on January 25, 1951, and crease resulting from rounding be have been subject if no such transfer you did not charge your customer for greater than 2 percent of your ceiling had taken place and his obligation to the tax on that date, you may not do price prior to rounding. keep records sufficient to verify such so now. 10448 RULES AND REGULATIONS

Sec. 13. Petitions for amendment. reference in this regulation to a sale or Chapter VI— National Production Au­ Any person seeking an amendment of purchase of a forging includes both thority, Department of Commerce transactions in which the person pro­ this regulation may file a petition for [Revised CMP Regulation 6, Direction 6 amendment in accordance with the pro­ ducing the forging furnishes the ma­ as amended November 14, 1952] visions of Price Procedural Regulation 1, terials and those in which all or part of Revised. the materials are furnished by the pur­ CMP R eg. 6— Construction chaser. S ec. 14. Prohibitions. You shall not DIR 6— THIRD AND FOURTH QUARTER AUTHOR­ (g) “You” means the person subject IZED CONTROLLED MATERIAL ORDERS do any act prohibited or omit to do to this regulation. “Your” and “Yours” any act required by this regulation, nor are construed accordingly. This direction as amended is found shall you offer, solicit, attempt, or agree (h) “ Total Net Sales” means the total necessary and appropriate to promote to do or omit to do any such act. Spe­ amount charged by you for forgings less the national defense and is issued pur­ cifically (but not in limitation of the returns and allowances. suant to the Defense Production Act of above), you shall not, regardless of any (i) “ Metal costs” means the cost of 1950, as amended. In the fomulation of contract or other obligation, sell or de­ the metal used in producing a forging. this amended direction, consultation liver, and no person in the regular course (j) “Other production material” with industry representatives has been of trade or business shall buy or. receive means all material used or consumed in ’ rendered impracticable due to the need from you, at a price higher than the ceil­ producing a forging other than metal. for immediate action and because the ing price established by this regulation, (k) “ Change in specifications” means amendment affects many different in­ and you shall keep, make and preserve , any change in type dr grade of material, dustries. true and accurate records and reports, in tests or inspections required, in physi­ EXPLANATORY required by this regulation. If you vio­ cal form, machining or finish, or in late any provisions of this regulation, This amendment affects Direction 6, quantity ordered or released. issued July 29, 1952, to Revised CMP you are subject to criminal penalties, (l) “Applicable OPS regulation” enforcement action, and action for dam­ Regulation No. 6 by amending sections means the regulation issued by OPS es­ 2, 3, and 4 thereof. ages. tablishing ceiling prices for the com­ REGULATORY PROVISIONS i Sec. 15. Evasion. Any means or de­ modity referred to. (m) “Base date” means January 25, Sec. vice which results in obtaining indirectly 1. V*hat this direction does. a higher price than is permitted by this 1951. 2. Third quarter authorized controlled ma­ i regulation or in concealing or falsely (n) “Factor” means the dollar-and- terial orders. representing information as to which cents amount of any element used in 3. Fourth quarter authorized controlled ma­ ‘ this regulation requires records to be determining a price. terial orders. kept is a violation of this regulation. (o) “Person” includes an individual, 4. Applicability of other regulations and or­ This prohibition includes, but is not lim­ corporation, partnership, association or ders. ited to means or devices making use of any other organized group of persons or A u t h o r i t y : Sections 1 to 4 issued under commissions, services, cross sales, trans­ legal successor or representative of the sec. 704, 64 Stat. 816, Pub. Law 429, 82d Cong.; portation arrangements, premiums, dis­ foregoing, and includes the United States 50 U. S. C. App. Sup. 2154. Interpret or ap­ counts, special privileges, up-grading, di­ or any agency thereof, or other govern­ ply sec. 101, 64 Stat. 799, Pub. Law 429, 82d vision of orders, tie-in agreements and ment or any of its political subdivisions, Cong.; 50 U. S. C. App. Sup. 2071; sec. 101, or any agency of the foregoing. E. O. 10161, Sept. 9, 1950, 15 F. R. 6105; 3 CFR trade understandings, as well as the 1950 Supp.; sec. 2, E. O. 10200, Jan. 3, 1951, omission from records of true data, and (p) “ Usual source of supply” means a 16 F. R. 61; 3 CFR 1951 Supp.; secs. 402, 405, the inclusion in records of false data. source from which you normally ob­ E. O. 10281, Aug. 28, 1951, 16 F. R. 8789; 3 tained metal in the quantities normally CFR 1951 Supp. Sec. 16. Definitions, (a) “Class of purchased by you. Any departure from purchaser or purchaser of the same Section 1. What this direction does. class” refers to your own practice of set­ your normal buying practices means that The purpose of this direction is to per­ ting different prices for sales to different you did not obtain metal from your usual mit the placement and acceptance of purchasers or groups of purchasers. The source of supply. Such a departure certain third quarter 1952 and fourth practice may (but need not) be based on would include purchases of quantities quarter 1952 authorized controlled ma­ the characteristics or distributive level of smaller than those you normally pur­ terial orders even though they call for the buyer. It may (but need not) be chased or contracted for, a delivery from delivery after the end of such quarters. based on the location of the purchaser a more distant or different class of sup­ Sec. 2. Third quarter authorized con­ or the quantity purchased by him. If plier, or a change from a domestic to a trolled material order, (a) The provi­ you have followed the practice of giv­ foreign source. sions of this section apply to all author­ ing an individual customer a price dif­ (q) “Price list” means any document ized controlled material orders for the ferent from that charged others, that or letter setting forth dollars and cents third calendar quarter of 1952 which are customer is a separate class of purchaser. prices, per pound or per piece, applicable placed on and after the effective date of (b) “ Commodity” means any product to a particular or general category of this direction. (b) An authorized controlled material which is covered by this regulation. forgings and on the basis of which you order for steel placed pursuant to an (c) “Formula” means the price deter­ priced the forgings involved without ref­ mining and cost estimating methods allotment for the third calendar quarter erence to individual computation of pro­ of 1952 which contains the quarterly which were in effect in your plant on duction costs. identification 3Q52, or placed for delivery January 25, 1951. N o t e : The record-keeping and reporting in the third calendar quarter of 1952 (d) “Director of Price Stabilization”. requirements of this regulation have been pursuant to the provisions relating to This term also applies to any official (in­ approved by the Bureau of the Budget in ac­ self-authorization set forth in Article IV cluding officials of Regional or District cordance with the Federal Reports Act of of Revised CMP Regulation No. 6, or Offices) to whom the Director of Price 1942. placed on or before October 3, 1952, for Stabilization by order delegates a func­ delivery in the third calendar quarter of Effective date. This Ceiling Price tion, power or authority referred to in 1952, pursuant to the provisions relating Regulation 179 shall become effective this regulation. to self-authorization which were set forth (e) “ OPS” means Office of Price Sta­ November 19, 1952. in NPA Order M-100, may call for de­ bilization. Joseph H. Freehill, livery at any time up to November 30, ! (f) “ Sell” means sell, supply, dispose, Acting Director of Price Stabilization. 1952: Provided, however, That such orde* barter, exchange, transfer and deliver, is placed pursuant to lead-time require­ N ovember 14, 1952. and contracts and offers to do any of the ments. A steel controlled materials foregoing. The term “ buy” and “ pur­ [F. R. Doc. 52-12331; Filed, Nov. 14, 1952; producer or a steel controlled materials chase” are construed accordingly. Any 12:05 p. m.] distributor who receives an authorized Saturday, Novem ber 15, 1952 FEDERAL REGISTER 10449 controlled material order for steel which identification 4Q52 shall be rescheduled issued pursuant to the authority vested bears the quarterly identification 3Q52 for delivery at the earliest date possible. by said amended Defense Food Order 3, and which calls for delivery between (d) A steel controlled materials dis­ under sections 101, 104, and 704 of the October 1, 1952, and November 30, 1952, tributor who receives an authorized con­ Defense Production Act of 1950, as shall accept and fill such order in pref­ trolled material order for steel which amended (64 Stat. 798; 65 Stat. 131; erence to an authorized controlled bears the quarterly identification 4Q52 Pub. Law 429, 82d Cong.; 50 U. S. C. App. material order which bears the quarterly and which calls for delivery between Sup. 2061 et seq.). This amendment to identification 4Q52 and which calls for January 1, 1953, and February 28, 1953, Sub-Order 3, as amended, should be is­ delivery between October 1, 1952, and shall accept and fill such order in pref­ sued promptly in order to make the November 30, 1952, notwithstanding the erence to an order which bears the quar­ benefits therefrom available immediately sequence of order placement. terly identification 1Q53 and which calls and to inform affected persons as soon for delivery between January 1, 1953, as possible concerning the policies and S e c . 3. Fourth quarter authorized con­ trolled material orders, (a) The pro­ and February 28, 1953, notwithstanding procedures relating to authorizations visions of this section apply only to au­ the sequence of order placement. with respect to the importation of Italian type cheese. This amendment, which thorized controlled material orders for Sec. 4. Applicability of other regula­ the fourth calendar quarter of 1952 tions and orders. The provisions of relieves restrictions on such importa­ which do not bear a program identifica­ CMP Regulations Nos. 1 and 4, Revised tions, affects several segments of the tion A, B, C, or E, and a digit (including CMP Regulation No. 6, NPA Orders M -l economy and time is not available to the suffix B-5), or Z-2, and which are and M-6A, including the directions and permit consultation with all affected placed on and after July 29, 1952, the amendments thereto, and of any other segments. original effective date of this direction. NPA regulation and order heretofore is­ SUMMARY OF AMENDMENT (b) An authorized controlled material sued, are superseded to the extent to The policies, presently stated in Sub- order for steel placed pursuant to an al­ which they are inconsistent with the Order 3 to Defense Food Order 3, as lotment for the fourth calendar quarter provisions of this direction, but in all amended, with respect to the issuance of 1952 which contains the quarterly other respects the provisions of such of authorizations for the importation of identification 4Q52, or an authorized regulations and orders shall remain in Italian type cheese on the basis of coun­ controlled material order for steel placed full force and effect. Section 8 of NPA try of origin in some instances do not for delivery in the fourth calendar quar­ Order M -l gives steel controlled ma­ conform to the recent trend in importa­ ter of 1952 pursuant to the provisions re­ terials producers the option to deter­ tions of such cheese from the various lating to self-authorization set forth in mine which authorized controlled mate­ countries of origin and do not assure Article IV of Revised CMP Regulation rial orders not bearing a program identi­ such countries of an equitable portion No. 6, or placed on or before October 3, fication A, B, C, or E, and a digit of the authorized aggregate importa­ 1952, for delivery in the fourth calendar (including the suffix B-5), or Z-2, they tions of such cheese. To alleviate this quarter of 1952, pursuant to the provi­ will accept and schedule prior to the situation, so far as practicable, this sions relating to self-authorization 15-day period immediately preceding the amendment provides for the transfer, which were set forth in NPA Order commencement of the lead time. This upon request by an importer, of a part M-100, which does not contain a quar­ option shall be superseded by section of such importer’s authorization for such terly identification, may call for delivery 3 (c) of this direction only with respect cheese from one country of origin to an­ at any time from October 1,1952, to Feb­ to the placement between November 17, other whenever such action is warranted. ruary 28, 1953. 1952, and November 28, 1952, of author­ REGULATORY PROVISIONS (c) A steel .controlled materials pro­ ized controlled material orders for items ducer who, during the 15-day period im­ of steel with a lead time of 45 or 60 days Defense Food Order 3, Sub-Order 3, mediately preceding the commencement which bear the quarterly identification as amended (17 F. R. 6269, 8548), is of the lead time for January 1953, re­ 4Q52 and which call for delivery during hereby amended by revising the last, ceives an authorized controlled material February 1953. This direction does not sentence of section 1 (c) (1) thereof to order for steel which bears the quarterly supersede the provisions of section 8 (a) read as follows: “ Authorizations issued identification 4Q52 and which calls for (2) of NPA Order M -l, which limits the to any applicant in accordance with this delivery during January 1953 shall ac­ quantity of orders which steel controlled subparagraph will specify the quantities cept and fill such order in preference to material producers may accept for ship­ which may be imported from each par­ an order which bears the quarterly iden­ ment during any one month. ticular country of origin, and such quan­ tification 1Q53 and which calls for de­ This amended direction shall take tities will be based upon the proportion­ livery during January 1953, notwith­ effect November 14, 1952. ate quantities imported by the appli­ standing the sequence of order place­ cant from such country during the ment. A steel controlled materials pro­ N a t i o n a l P r o d u c t io n relevant period prescribed in this sub- ducer who, between November 17, 1952, A u t h o r i t y , paragraph : Provided, That to reflect cur­ and November 28, 1952, receives an au­ By G e o r g e W . A u x i e r , rent trends in imports of Italian type thorized controlled material order for an Executive Secretary. cheese and to effectuate the equitable item of steel with a lead time of 45 or 60 [P. R. Doc. 52-12329; Piled, Nov. 14, 1952; distribution of imports of such cheese days, which order bears the quarterly 11:27 a. m.] among countries of origin, the Director identification 4Q52 and calls for delivery may, upon application by an importer, during February 1953, shall accept and transfer not to exceed V3 of the import­ fill such order in preference to an order er’s authorization for such cheese from which bears the quarterly identification Chapter XVI— Production and Mar­ one country of origin to another.” 1Q53 and which calls for delivery dur­ keting Administration, Department This amendment shall become effec­ ing February 1953, notwithstanding the of Agriculture tive November 12, 1952. sequence of order placement. Author­ [Defense Pood Order 3, Sub-Order 3, N o t e : All reporting requirements o f this ized cohtrolled material orders for steel Amdt. 2 ] order have been approved by the Bureau of which bear the quarterly identification the Budget in accordance with the Federal 4Q52 and which call for delivery between DFO-3—A gricultural I m p o r t s Reports Act of 1942. January 1, 1953, and February 28, 1953, SO 3— S t a t e m e n t o p P o l ic ie s a n d P r o ­ (Sec, 704, 64 Stat. 816; 65 Stat. 139; Pub. but which are not placed during the pe­ c e d u r e s r e I m p o r t A uthorizations f o r Law 429, 82d Cong.; 50 U. S. C. App. Sup. riods specified in the preceding two sen­ C e r t a in C o m m o d it ie s 2154) tences, shall have equal preferential sta­ IMPORTATION OF ITALIAN TYPE CHEESE Issued at Washington, D. C., this 12th tus at the mill level with authorized con­ day of November 1952. trolled material orders for steel which Sub-Order 3, as amended (17 F. R. bear the quarterly identification 1Q53. 6269, 8548), containing a statement of [ s e a l ] R . H . R o b e r t s , Orders which bear the quarterly identifi­ the policies and procedures relating to Acting Director, Office of cation 1Q53 and which are replaced in import authorizations for certain com­ Requirements and Allocations. mill schedules for January or February modities under Defense Food Order 3, [F. R. Doc. 52-12263; Filed, Nov. 14, 1952; IS53 by orders which bear the quarterly as amended (17 F. R. 6088, 8546), was 8:57 a. m.] No. 224------3 10450 RULES AND REGULATIONS Into effect the provisions of this Item 72 of Chapter XXI— Office of Rent Stabilization, Economic Stabilization Agency Schedule B. [Bent Regulation 1, Amdt. 89 to Schedule A] 2. Item 77 is added to Schedule B of [Rent Regulation 2, Amdt. 87 to Schedule A] Rent Regulation 2—Rooms, reading as follows: R R 1—H ousing 77. Provisions relating to the Steubenville, RR 2—R ooms in R ooming H ouses and Other E stablishments Ohio-Panhandle, West Virginia, Defense- Rental Area (Item 359 of Schedule A ): S chedule A—D efense-R ental A reas W ith respect to housing accommodations INDIANA AND WEST VIRGINIA in the Steubenville, Ohio-Panhandle, West Virginia, Defense-Rental Area, section 138 Effective November 15,1952, Rent Regulation 1 and Rent Regulation 2 are amended is added to this regulation to read as follows: so that the items indicated below of Schedule A read as set forth below. Sec. 138. Alternate adjustment for in­ (Sec. 204, 61 Stat. 197, as amended; 50 U. S. C. App. Sup. 1894) creases in costs and prices. The present maximum rent for the room does not equal (1) 130 percent of the maximum rent in ef­ issued this 12th day of November 1952. j4KES M c I . h e n d e v s o n . fect on June 30, 1947, or 130 percent of the Director of Rent Stabilization. maximum rent for comparable rooms on June 30, 1947, if no maximum rent was in effect on that date; (2) plus or minus any increases Effective or decreases in maximum rent ordered after State and name of County or counties in defense-rental area under Maximum date of reg­ defense-rental Class regulation rent date ulation June 30; 1947, under this regulation, for area major capital improvements or increases or decreases in living space, services, furniture, ' Ind iana furnishings or equipment or substantial de­ terioration. The adjustment under this sec­ B In St. Joseph County, the cities of Mishawaka and Apr. 1,1941.. June 1, 1942 (108) South B e n d ... South Bend, the to^ns of Lakeville, New Carlisle, tion shall be in an amount sufficient to cause North Liberty, Roseland, and Walkerton, and all the maximum rent to equal (1) 130 percent unincorporated localities; in Elkhart County, all of the maximum rent in effect on June 30, unincorporated localities. 1947, for the room or comparable rooms, West Virginia whichever is applicable; (2) plus or minus June 1, 1945 appropriate increases or decreases in rental (355a) Clarksburg... B In Harrison County, the cities Anmoore, Clarksburg, June 1,1944— and Stonewood, the town of West Milford, and the value, if any, as specified herein: Provided, unincorporated area of the county except that in the however, That the Director shall give appro­ town of Lumberport, and in the magisterial districts priate consideration to orders issued under of Eagle, Elk, Sardis, and Tenmile. section 157 or 160 decreasing maximum rents which were in effect on June 30, 1947. Ad­ These amendments decontrol the fol­ 1. Item 72 is added to Schedule B of justments under this section shall be effec­ Rent Regulation 1—Housing, reading as tive automatically upon the filing of the lowing based on a resolution submitted petition if a maximum rent was in effect on under section 204 (j) (3) of the act: follows: June 30, 1947. In all other cases, they shall The city of Goshen in Elkhart County, In­ 72. Provisions relating to the Steuben- not be effective until the order is issued by diana, a portion of the South Bend Defense- ville, Ohio-Panhandle, West Virginia, De­ the Director. All provisions of this regula­ tion insofar as they are applicable to the Rental Area. fense-Rental Area (Item. 359 of Schedule A) : With respect to housing accommodations Steubenville, Ohio-Panhandle, West Virginia, These amendments also decontrol the In the Steubenville, Ohio-Panhandle, West Defense-Rental Area are amended to the ex­ following on the initiative of the Direc­ Virginia, Defense-Rental Area, section 141 of tent necessary to carry into effect the pro­ tor of Rent Stabilization under section this regulation is changed to read as follows : visions of this Item 77 of Schedule B.

204 (c) of the act: Sec. 141. Alternate adjustment for in­ [P. R. Doc. 52-12233; Filed, Nov. 14, 1952; The magisterial districts of Eagle, Elk, creases in costs and prices. The present 8:50 a. m.] Sardis, and Tenmile in Harrison County, maximum rent for the housing accommoda­ West Virginia, portions of the Clarksburg tion does not equal (1) 130 percent of the Defense-Rental Area. maximum rent in effect on June 30, 1947, or 130 percent of the maximum rent for [Rent Regulation 3, Amdt. 93 to Schedule A] [P. R. Doc. 52-12235; Filed, Nov. 14, 1952; comparable housing accommodations on 8:50 a. m.] June 30, 1947, if no maximum rent was in RR 3—H otels effect on that date; (2) plus or minus any increases or decreases in maximum rent Schedule A— D efense-R ental Areas ordered after June 30, 1947, under this regu­ lation, for major capital improvements or ARKANSAS [Rent Regulation 1, Amdt. 25 to Schedule B] increases or decreases in living space, serv­ ices, furniture, furnishings or equipment or Effective November 15, 1952, Rent [Rent Regulation 2, Amdt. 25 to Schedule B] substantial deterioration. The adjustment Regulation 3 is amended as set forth under this section shall be in an amount R R 1—H ousing below. sufficient to cause the maximum rent to (Sec. 204, 61 Stat. 197, as amended; 50 U. S. C. r r 2— R ooms in R ooming H ouses and equal (1) 130 percent of the maximum rent in effect on June 30, 1947, for the housing App. Sup. 1894) Other Establishments accommodation or comparable housing ac­ Issued this 12th day of November 1952. commodations, whichever is applicable; (2) S chedule B— Specific1 P rovisions R e­ plus or minus appropriate increases or de­ James M cI. H enderson, lating to I ndividual D efense-R ental creases in rental value, if any, as specified Director of Rent Stabilization. A reas and P ortions T hereof herein: Provided, however, That the Director shall give appropriate consideration to orders 1. Schedule A, Item 19b, is amended OHIO AND WEST VIRGINIA issued under section 157 or 160 decreasing to read as follows: maximum rents which were in effect on June Effective November 17, 1952, Rent (19b) [Revoked and decontrolled.] Regulation 1 and Rent Regulation 2 are 30, 1947. Adjustments under this section shall be effective automatically upon the amended as set forth below. This decontrols the Camden, Ark., filing of the petition if a maximum rent Defense-Rental Area, on the initiative was in effect on June 30, 1947. In all other (Sec. 204, 61 Stat. 197, as amended; 50 U. S. C. cases, they shall not be effective until the of the Director of Rent Stabilization un­ App. Sup. 1894) order is issued by the Director. All provi­ der section 204 (c) of the Housing and Issued this 12th day of November 1952. sions of this regulation insofar as they are Rent Act of 1947, as amended. applicable to the Steubenville, Ohio-Pan­ handle, West Virginia, Defense-Rental Area [P. R. Doc. 52-12234; Filed, Nov. 14, 1952; James Me I. H enderson, 8:50 a. m.] Director of Rent Stabilization. are amended to the extent necessary to carry Saturday, November 15, 1952 FEDERAL REGISTER 10451

TITLE 25— INDIANS 29) to sections 101, 102, 103, and 104 of elected if adjusted gross income is less than the Revenue Act of 1950 (Public Law $5,000, see supplement T. Chapter I— Bureau of Indian Affairs, 814, 81st Congress), approved Septem­ (b ) Taxable years beginning before Octo­ ber 1, 1950. In the case of taxable years be­ Department of the Interior ber 23,1950, and to sections 101,102,104, ginning before October 1, 1950, there shall be and 105 of the Revenue Act of 1951 (Pub­ levied, collected, and paid for each taxable Subchapter I— Irrigation Projects; Operation and lic Law 183, 82d Congress), approved Maintenance year upon the net income of every individual October 20, 1951, was published in the a normal tax determined by computing a P a r t 124— W a p a t o I r r ig a t io n P r o j e c t , F e d e r a l R e g is t e r (17 F . R. 5143). No tentative normal tax of 3 per centum of the W a s h in g t o n objection to the rules proposed having amount of the net income in excess of the been received, the amendments to Regu­ credits against net income provided in sec­ f a r m u n i t s ; d e l iv e r y p o i n t lations 111 set forth below are hereby tion 25, and by reducing such tentative normal tax as provided in section 12 (c ). Section 124.4 is amended to read as adopted. For alternative tax which may be elected if follows: P a r a g r a p h 1. There is inserted imme­ adjusted gross income is less than $5,000, see § 124.4 Delivery point, (a) The proj­ diately preceding § 29.11-1 the follow­ supplement T. For computation of tax in ing: ect will deliver water to one point on the case the taxable year (other than the boundary of each farm unit on the S e c . 101. I n c r e a s e i n n o r m a l t a x a n d s u r ­ calendar year 1950) ends after September 30, project, except that where the cost or t a x ON INDIVIDUALS (PART I, TITLE I, REVENUE 1950, see section 108 (e ). ACT OP 1950, APPROVED SEPTEMBER 23, 19 5 0 ). topography makes it impractical for the (b ) * * * (a ) Normal tax. Section 11 (relating to landowner to irrigate the entire irrigable the normal tax on individuals) is hereby * * • * * area of his tract from one delivery point, amended to read as follows: (3) Section 12 (c) (relating to reduction the Project Engineer may establish ad­ of tentative normal tax and tentative sur­ Sec. 11. N o r m a l t a x o n individuals . ditional delivery points if the landowner tax) is hereby amended to read as follows: (a) Taxable years beginning after Septem­ cannot, at a reasonable expense, provide ber 30,1950. In the case of taxable years be­ (c) Reduction of tentative normal tax and for the delivery by the construction of ginning after September 30, 1950, there shall tentative surtax— (1) Calendar year 1950. In suitable head ditches. be levied, collected, and paid for each taxable the case of a taxable year beginning on Janu­ (b) The project will maintain canals, year upon the net income of every indi­ ary 1, 1950, and ending on December 31, 1950, laterals and necessary appurtenances in vidual a normal tax of 3 per centum of the the combined normal tax and surtax under proper condition to make deliveries of amount of the net income in excess of the section 11 and subsection (b ) of this section water at such elevation as is necessary credits against net income provided in sec­ shall be the aggregate of the tentative normal tion 25. For alternative tax which may be tax and tentative surtax, reduced as follows: to serve each farm unit by gravity flow. Where portions of a farm unit lie at an elevation too high to be watered by If the aggregate is: The reduction shall be: gravity flow from the present normal ele­ Not over $400______13% of the aggregate. Over $400 but not over $100,000______$52 plus 9% of excess over $400. vation of water level in the canal system, Over $100,000------$9,016 plus 7.3% of excess over $100,000. no change will be made in the water level In no event shall the combined normal tax and surtax for such taxable year exceed 80 per elevation of the canal system so as to centum of the net income. place water on such land. Where such land has been included in the project, (2) Other taxable years beginning before October 1, 1950. In the case of taxable years the landowner may install and operate (other than the calendar year 1950, to which paragraph (1) applies) beginning before October 1, 1950, the combined normal tax and surtax under section 11 and subsection (b) of this pumping equipment at his own expense section shall be the aggregate of the tentative normal tax and tentative surtax, reduced to raise the water to such included land as follows: at a point on the canal designated by the If the aggregate is: The reduction shall be: Project Engineer and in accordance with Not over $400------17% of the aggregate. his specifications. I f the landowner so Over $400 but not over $100,000______$68 plus 12% of excess over $400. installs pumping equipment and pays Over $100,000------$12,020 plus 9.75% of excess over $100,000. the project construction and mainte­ nance charges, the project will deliver If combined normal tax and surtax so com­ S e c . 104. E f f e c t iv e d a t e o p p a r t i ( t i t l e i , in its canal at such point of installation puted exceeds 77 per centum of the net REVENUE ACT OP 1950, APPROVED SEPTEMBER 23, 1 9 5 0 ). the same amount of water per acre for income for the taxable year, the combined tax shall be reduced to 77 per centum of the , Except as provided in section 103, the his land as the project delivers at the net income. For computation of tax in case amendments made by this part (inc. secs. 101 and 103) shall be applicable only with delivery point for other lands on the the taxable year ends after September 30, respect to taxable years ending after De­ project. 1950, see section 108 (e ). cember 31, 1949. For treatment of taxable (36 Stat. 270, 272, as amended, 25 U. S. C. (4) Effective with respect to taxable years years (other than the calendar year 1950) 385) beginning after September 30, 1950, section beginning before October 1, 1950, and ending O s c a r L. C h a p m a n , 12 (f) is hereby amended to read as follows: after September 30, 1950, see section 131. Secretary of the Interior. S e c . 101. I n c r e a s e i n s u r t a x f o r 1951, 1952, (f) Limitation on tax. In the case of a AND 1953 (PART I, TITLE I, REVENUE ACT OP 1951, N o v e m b e r 7, 1952. taxable year beginning after September 30, APPROVED OCTOBER 20, 19 5 1 ). 1950, the combined normal tax and surtax * ♦ * * * [P. R. Doc. 52-12197; Piled, Nov. 14, 1952; shall in no event exceed 87 per centum of (b ) Lim itation on tax. Section 12 ( f ) (re­ 8:45 a. m.] the net income for the taxable year. lating to limitation on tax) is hereby amend­ ed to read as follows: Sec. 103. C o m p u t a t io n o p t a x i n c a s e o p CERTAIN JOINT RETURNS (PART I, TITLE I, REVE­ (f ) Limitation on tax— (1) Calendar year TITLE 26— INTERNAL REVENUE NUE ACT OP 1950, APPROVED SEPTEMBER 23, 1951. In the case of a taxable year beginning 195 0). on January 1, 1951, and ending December 31, Chapter I— Bureau of Internal Reve­ 1951, the combined normal tax and surtax If a joint return of a husband and wife shall in no event exceed 87.2 per centum of nue, Department of the Treasury Is filed under the provisions of section 51 the net Income for the taxable year. (b) (3) of the Internal Revenue Code in a (2) Taxable years beginning after October Subchapter A— Income and Excess Profits Taxes case where the husband and wife have differ­ 31, 1951, and before January 1, 1954. In [T. D. 5944; Regs. I l l ] ent taxable years because of the death of the case of taxable years beginning after either spouse, and the taxable year of the October 31, 1951, and before January 1, 1954, P a r t 29—I n c o m e T a x ; T a x a b l e Y e a r s surviving spouse covered by such joint return the combined normal tax and surtax shall in B e g in n i n g A f t e r D e c e m b e r 31, 1941 began before October 1,1950, and ended after no event exceed 88 per centum of the net September 30,1950, the amendments made by Income of the taxable year. CHANGES IN INDIVIDUAL INCOME TAX RATES (3) Taxable years beginning after Decem­ this part [inc. secs. 101 and 102] shall be UNDER REVENUE ACTS OF 1950 AND 1951 ber 31, 1953. In the case of taxable years applicable in respect of such joint return as On June 6, 1952, notice of proposed beginning after December 31, 1953, the com­ if the taxable years of both spouses covered bined normal tax and surtax shall in no event rule making, regarding amendments to by the joint return ended on the date of the exceed 87 per centum of the net income for conform Regulations 111 (26 CFR Part closing of the surviving spouse’s taxable year. the taxable year. 10452 RULES AND REGULATIONS

S e c . 101. I n c r e a s e i n n o r m a l t a x a n d s u r ­ S e c . C o m p u t a t io n o p t a x i n c a s e o p § 29.108-2. For treatment of taxable 104. t a x ON INDIVIDUALS (PART I, TITLE I, REVENUE CERTAIN JOINT RETURNS (PART I, TITLE I, REVE­ years beginning in 1947 and ending in ACT OP 1950, APPROVED SEPTEMBER 23, 1 9 5 0 ). NUE ACT OP 1951, APPROVED OCTOBER 20, 1 9 5 1 ). 1948, see § 29.108-3. • • • * • If a Joint return of a husband and wife is (c) Taxable years beginning after Sep­ (b ) Surtax. filed under the provisions of section 51 (b ) tember 30, 1950. For taxable years be­ (1) So much of section 12 (b ) as precedes (3 ) of the Internal Revenue Code in a case “Not over $2,000” is hereby amended to read where the husband and wife have different ginning after September 30, 1950, chap­ as follows: taxable years because of the death of either ter 1 of the Internal Revenue Code spouse, and the taxable year of the surviving imposes an income tax on individuals (b ) Rates of surtax— (1) Taxable years spouse covered by such joint return began consisting of a normal tax (section 11) beginning after September 30, 1950. In the before November 1, 1951, and ended after and a surtax (section 12). For optional case of taxable years beginning after Sep­ tember 30, 1950, there shall be levied, col­ October 31, 1951, the amendments made by tax in the case of taxpayers with adjusted this part (inc. secs. 101, 102, and 103)' and lected, and paid for each taxable year upon section 131 shall be applicable in respect of gross income of less than $5,000, see the surtax net income of every individual such Joint return as if the taxable years of section 400 and § 29.400-1 (b). The the surtax shown in the following table: both spouses covered by the Joint return normal tax on individuals for taxable If the surtax net income is: The surtax ended on the date of the closing of the sur­ years beginning after September 30, shall be: viving spouse’s taxable year. 1950, is at the rate of 3 percent and is (2) Section 12 (b ) is hereby amended by adding at the end thereof the following: Sec. 105. Effective date op part i (t itl e i , upon net income reduced by the amount REVENUE ACT OF 1951, APPROVED OCTOBER 20, (2) Taxable years beginning before Oc­ of the credits against net income pro­ 1 9 5 1 ). tober 1, 1950. In the case of taxable years Except as provided in section 104, the vided in section 25 for such years. For beginning before October 1, 1950, there shall amendments made by this part [inc. secs. 101 computation of tax in the case of a joint be levied, collected, and paid for each taxable and 104] shall be applicable only with re­ return of husband and wife for a taxable year upon the surtax net income of every spect to taxable years beginning after Octo­ year beginning after September 30,1950, individual a surtax determined by computing ber 31, 1951, and to taxable years beginning a tentative surtax under the table in para­ on January 1, 1951, and ending on December see § 29.12-4. For treatment of taxable graph (1), and by reducing such tentative 31, 1951. For treatment of taxable years years beginning before October 1, 1950, surtax as provided in subsection (c) of this (other than the calendar year 1951) begin­ and ending after September 30, 1950 section. ning before November 1, 1951, and ending (other than the calendar year 1950), see (3) Section 12 (c) (relating to reduction after October 31, 1951, see section 131. § 29.108-4. For treatment of taxable of tentative normal tax and tentative sur­ tax) is hereby amended to read as follows: Par. 2. Section 29.11-1, as amended by years beginning before November 1,1951, Treasury Decision 5687, approved Febru­ and ending after October 31,1951 (other (c) Reduction of tentative normal tax ary 16, 1949, is further amended as and tentative surtax— (1) Calendar year than the calendar year 1951), see 1950. In the case of a taxable year begin­ follows: § 29.108-7. For treatment of taxable ning on January 1, 1950, and ending on De­ (A ) By inserting in the heading of years beginning in 1953 and ending in cember 31, 1950, the combined normal tax paragraph (b) thereof after “ Taxable 1954, see § 29.108-8. and surtax under section 11 and subsection years beginning after December 31,1943” (b ) of this section shall be the aggregate the following: and before October 1, F a r . 3. There is inserted immediately of the tentative normal tax and tentative 1950”. preceding § 29.12-1 the following: surtax, reduced as follows: (B) By inserting in the first sentence of paragraph (b) thereof after “For tax­ If the aggregate is: The reduction shall be: able years beginning after December 31, Not over $400______13% of the aggregate. 1943,” the following: “and before Octo­ Over $400 but not over $100,000______$52 plus 9 % of excess over $400. ber 1, 1950,” . Over $100,000______$9,016 plus 7.3% of excess over $100,000. (C) By striking out all of paragraph In no event shall the combined normal tax and surtax for such taxable year exceed 80 per (b) after the fourth sentence thereof and centum of the net income. inserting in lieu thereof the following: (2) Other taxable years beginning before October. 1, 1950. In the case of taxable years * * * For taxable years beginning (other than the calendar year 1950, to which paragraph (1) applies) beginning before October 1, 1950, the combined normal tax and surtax under section 11 and subsection (b) after December 31, 1947, and before of this section shall be the aggregate of the tentative normal tax and tentative surtax, re­ October 1, 1950, the normal tax on indi­ duced as follows: viduals is determined by computing a tentative normal tax of 3 percent of the If the aggregate is:. The reduction shall be;. amount of the net income in excess of the Not over $400______- ______17% of the aggregate. credits against net income provided in Over $400 but not over $100,000______$68 plus 12% of excess over $400. section 25 for such years and by reduc­ Over $100,000______$12,020 plus 9.75% of excess over $100,000. ing such tentative normal tax as follows: (1) For taxable years beginning after If combined normal tax and surtax so com­ this part (inc. secs. 101 and 102) shall be December 31, 1947, and ending before puted exceeds 77 per centum of the net applicable in respect of such joint return as if the taxable years of both spouses covered January 1, 1950, the reduction shall be income for the taxable year, the combined tax shall be reduced to 77 per centum of the by the joint return ended on the date of the made under the provisions of section 12 net income. For computation of tax in case closing of the surviving spouse’s taxable year. (c) prior to its amendment by the Rev­ the taxable year ends after September 30, S e c . 104. E f f e c t iv e d a t e o f p a r t i ( t it l e x, enue Act of 1950; * 1950, see section 108 (e ). REVENUE ACT OP 1950, APPROVED SEPTEMBER 23, (ii) For taxable years beginning be­ 19 5 0 ). (4) Effective with respect to taxable years Except as provided in section 103, the fore October 1, 1950, and ending after beginning after September 30,1950, section 12 December 31, 1949 (other than the cal­ amendments made by this part (inc. secs. 101 (f) is hereby amended to read as follows: and 103) shall be applicable only with re­ endar year 1950), the reduction shall be spect to taxable years ending after Decem­ made under the provisions of section 12 (f) Lim itation on tax. In the case of a taxable year beginning after September 30, ber 31, 1949. For treatment of taxable years (c) (2), as amended by the Revenue Act 1950, the combined normal tax and surtax (other than the calendar year 1950) begin­ of 1950; shall in no event exceed 87 per centum of ning before October 1, 1950, and ending after (iii) For a taxable year which is the the net income for the taxable year. September 30, 1950, see section 131. S e c . 101. I n c r e a s e i n s u r t a x f o r 1951, 1952, calendar year 1950, the reduction shall Sec. 103. C o m p u t a t io n o p t a x i n c a s e o p be made under the provisions of section CERTAIN JOINT RETURNS (PART I, TITLE I, AND 1953 (PART I, TITLE I, REVENUE ACT OP 1951, REVENUE ACT OP 1950, APPROVED SEPTEMBER 23, APPROVED OCTOBER 20, 19 5 1 ). 12 (c) (1), as amended by the Revenue (a ) Rates of surtax. Section 12 (b ) (re­ 1 9 5 0 ). Act of 1950. If a joint return of a husband and wife lating to rates of surtax) is hereby amended See I 29.12-2. For computation of tax is filed under the provisions of section 51 (b ) to read as follows: in the case of a joint return of husband (3) of the Internal Revenue Code in a case (b ) Rates of surtax— (1) Calendar year where the husband and wife have different 1951. In the case of a taxable year beginning and wife for a taxable year beginning taxable years because of the death of either on January 1, 1951, and ending on December after December 31, 1947, and before spouse, and the taxable year of the surviving 31, 1951, there shall be levied, collected, and October 1, 1950, see § 29.12-4. spouse covered by such Joint return began paid for such taxable year upon the surtax (2) For treatment of taxable years before October 1, 1950, and ended after Sep­ net income of every individual the surtax beginning in 1945 and ending in 1946, see tember 30, 1950, the amendments made by shown in the following table: Saturday, November 15, 1952 FEDERAL REGISTER 10453

If the surtax net income is: The surtax shall be: (b ) Limitation on tax. Section 12 (f) Not over $2,000______17.4% of the surtax net income. (relating to limitation on tax) is hereby Over $2,000 but not over $4,000____ $348, plus 19.4% of excess over $2,000. amended to read as follows: Over $4,000 but not over $6,000____ $736, plus 24% of excess over $4,000. ( f ) Limitation on tax— (1) Calendar year Over $6,000 but not over $8,000____ $1,216, plus 27% of excess over $6,000. 1951. In the case of a taxable year begin­ Over $8,000 but not over $10,000___ $1,756, plus 32% of excess over $8,000. ning on January 1, 1951, and ending Decem­ Over $10,000 but not over $12,000— $2,396, plus 36% of excess over $10,000. ber 31, 1951, the combined normal tax and Over $12,000 but not over $14,000— $3,116, plus 40% of excess over $12,000. surtax shall in no event exceed 87.2 per Over $14,000 but not over $16,000— $3,916, plus 45% of excess over $14,000. centum of the net income for the taxable Over $16,000 but not over $18,000— $4,816, plus 48% of excess over $16,000. year. Over $18,000 but not over $20,000— $5,776, plus 51% of excess over $18,000. (2) Taxable years beginning after October Over $20,000 but not over $22,0 0 0 - $6,796, plus 54% of excess over $20,000. 31, 1951, and before January 1, 1954. In the Over $22,000 but not over $26,000— $7,876, plus 57% of excess over $22,000. case of taxable years beginning after October Over $26,000 but not over $32,000— $10,156, plus 60% of excess over $26,000. 31, 1951, and before January 1, 1954, the Over $32,000 but not over $38,000— $13,756, plus 63% of excess over $32,000. combined normal tax and surtax shall in no Over $38,000 but not over $44,000- $17,536, plus 66% of excess over $38,000. event exceed 88 per centum of the net in­ come of the taxable year. Over $44,000 but not over $50,000__ $21,496, plus 70% of excess over $44,000. (3) Taxable years beginning after Decem­ Over $50,000 but not over $60,000— $25,696, plus 72% of excess over $50,000. ber 31, 1953. In the case of taxable years Over $60,000 but not over $70,000— $32,896, plus 75% of excess over $60,000. beginning after December 31, 1953, the com­ Over $70,000 but not over $80,000— $40,396, plus 79% of excess over $70,000. bined normal tax and surtax shall in no Over $80,000 but not over $90,000— $48,296, plus 81% of excess over $80,000. event exceed 87 per centum of the net in­ Over $90,000 but not over $100,000— $56,396, plus 84% of excess over $90,000. come for the taxable year. Over $100,000 but not over $150,000. $64,796, plus 86% of excess over $100,000. Over $150,000 but not over $200,000. $107,796, plus 87% of excess over $150,000. Sec. 104. Co m pu ta tio n of t a x i n case of Over $200,000______$151,296, plus 88% of excess over $200,000. CERTAIN JOINT RETURNS (PART I, TITLE I, REVE­ NUE ACT OF 1 9 5 1 ,APPROVED OCTOBER 20, 1 9 5 1 ). (2) Taxable years beginning after October 31, 1951, and before January 1, 1954. In the If a Joint return of a husband and wife is case of taxable years beginning after October 31, 1951, and before January 1, 1954, there filed under the provisions of section 51 (b ) shall be levied, collected, and paid for each taxable year upon the surtax net income of every (3) of the Internal Revenue Code in a case individual (other than a head of a household to whom subsection (c) applies) the surtax where the husband and wife have different shown in the following table: taxable years because of the death of either spouse, and the taxable year of the surviving I f the surtax net income is: The surtax shall be: spouse covered by such joint return began Not over $2,000______19.2% of the surtax net income. before November 1, 1951, and ended after Over $2,000 but not over $4,000_____ $384, plus 21.6% of excess over $2,000. October 31, 1951, the amendments made by Over $4,000 but not over $6,000_____ $816, plus 26% of excess over $4,000. this part [inc. secs. 101, 102, and 103] and Over $6,000 but not over $8,000-____ $1,336, plus 31% of excess over $6,000. section 131 shall be applicable in respect of Over $8,000 but not over $10,000____ $1,956, plus 35% of excess over $8,000. such Joint return as if the taxable years of Over $10,000 but not over $12,000___ $2,656, plus 39% of excess over $10,000. both spouses covered by the joint return Over $12,000 but not over $14,000___ $3,436, plus 45% of excess over $12,000. ended on the date of the closing of the sur­ viving spouse’s taxable year. Over $14,000 but not over $16,000___ $4,336, plus 50% of excess over $14,000. Sec. 105. Effective date of part i (title i , Over $16,000 but not over $18,000___ $5,336, plus 53% of excess over $16,000. REVENUE ACT OF 1951, APPROVED OCTOBER 20, Over $18,000 but not over $20.000___ $6,396, plus 56% of excess over $18,000. 19 5 1 ). Over $20,000 but not over $22,000___ $7,516, plus 59% of excess over $20,000. Except as provided in section 104, the Over $22,000 but not over $26,000___ $8,696, plus 63% of excess over $22,000. amendments made by this part [inc. secs. Over $26,000 but not over $32,000___ $11,216, plus 64% of excess over $26,000. 101 and 104] shall be applicable only with Over $32,000 but not over $38,000___ $15,056, plus 65% of excess over $32,000. respect to taxable years beginning after Oc­ Over $38,000 but not over $44,000___ $18,956, plus 69% of excess over $38,000. tober 31, 1951, and to taxable years beginning Over $44,000 but not over $50,000___ $23,096, plus 72% of excess over $44,000. on January 1, 1951, and ending on December Over $50,000 but not over $60,000___ $27,416, plus 74% of excess over $50,000. 31, 1951. For treatment of taxable years Over $60,000 but not over $70,000___ $34,816, plus 77% of excess over $60,000. (other than the calendar year 1951) begin­ Over $70,000 but not over $80,000___ $42,516, plus 80% of excess over $70,000. ning before November 1, 1951, and ending Over $80,000 but not over $90,000___ $50,516, plus 82% of excess over $80,000. after October 31, 1951, see section 131. Over $90,000 but not over $100,000— $58,716, plus 85% of excess over $90,000. P ar. Over $100,000 but not over $150,000- $67,216, plus 87% of excess over $100,000. 4. Section 29.12-1, as amended by Over $150,000 but not over $200,000- $110,716, plus 88% of excess over $150,000. Treasury Decision 5687, is further Over $200,000______$154,716, plus 89% of excess over $200,000. amended by striking out paragraph (d) and inserting in lieu thereof the follow­ (8) Taxable years beginning after December 31, 1953. In the case of taxable years be­ ing: ginning after December 31, 1953, there shall be levied, collected, and paid for each taxable year upon the surtax net income of every individual (other than a head of a household to (d) Taxable years beginning after De­ whom subsection (c) applies) the surtax shown in the following table: cember 31, 1947, and before October 1, If the surtax net income is: The surtax shall be: 1950. For taxable years beginning after Not over $2,000______17 % of the surtax net income. December 31, 1947, and before October Over $2,000 but not over $4,000____ $340, plus 19% of excess over $2,000. 1, 1950, there is imposed, in addition to Over $4,000 but not over $6,000_____ $720, plus 23% of excess over $4,000. the normal tax, a surtax determined as Over $6,000 but not over $8,000____ $1,180, plus 27% of excess over $6,000. specified in section 12 for such years Over $8,000 but not over $10,000___ $1,720, plus 31% of excess over $8,000. upon the surtax net income of every in­ Over $10,000 but not over $12,000__ $2,340, plus 35% of excess over $10,000. dividual, resident or nonresident, except Over $12,000 but not over $14,000— $3,040, plus 40 % of excess over $12,000. nonresident alien individuals subject to Over $14,000 but not over $16,000— $3,840, plus 44% of excess over $14,000. the tax imposed by section 211 (a ). The Over $16,000 but not over $18,000— $4,720, plus 47% of excess over $16,000. surtax net income for such years is the Over $18,000 but not over $20,000— $5,660, plus 50% of excess over $18,000. net income minus the credits provided in Over $20,000 but not over $22,000--. $6,660, plus 53% of excess over $20,000. section 25 (b) prior to its amendment by Over $22,000 but not over $26,000__ $7,720, plus 56% of excess over $22,000. the Revenue Act of 1951. For such tax­ Over $26,000 but not over $32,000- _. $9,960, plus 59% of excess over $26,000. able years, section 12 provides that the $13,500, plus 62% of excess over $32,000. Over $32,000 but not over $38,000— surtax shall be determined by computing Over $38,000 but not over $44,000- _. $17,220, plus 66% of excess over $38,000. Over $44,000 but not over $50,000— $21,180, plus 69% of excess over $44,000. a tentative surtax in accordance with the Over $50,000 but not over $60,000— $25,320, plus 72 % of excess over $50,000. table contained in section 12 (b) for such Over $60,000 but not over $70,000__ $32,520, plus 75% of excess over $60,000. taxable years and by reducing such ten­ Over $70,000 but not over $80,000— $40,020, plus 78% of excess over $70,000. tative surtax as follows: Over $80,000 but not over $90,000— $47,820, plus 81% of excess over $80,000. Over $90,000 but not over $100,000- $55,920, plus 84% of excess over $90,000. (1) For taxable years beginning after Over $100,000 but not over $150,000. $64,320, plus 86% of excess over $100,000. December 31, 1947, and ending before Over $150,000 but not over $200,000. $107,320, plus 87% of excess over $150,000, January 1, 1950, the reduction shall be Over $200,000______$150,820, plus 88% of excess over $200,000. made under the provisions of section 12 10454 RULES AND REGULATIONS

(c) prior to its amendment by the P ar. 5. Section 29.12-2, as amended States involving acquisition of property. Revenue Act of 1950; by Treasury Decision 5687, is further The surtax on the net income of $150,000 (2) For taxable years beginning be­ amended as follows: involved in the above example with re­ fore October 1, 1950, and ending after (A ) By inserting in the first sentence spect to the tax for the calendar year December 31, 1949 (other than the cal­ after “taxable years beginning after De­ 1950 would under section 12 (f) be endar year 1950), the reduction shall be cember 31, 1945,” the following: “ and $101,941.14 (combined normal tax and made under the provisions of section 12 before October 1,1950,” . surtax) multiplied by (c) (2), as amended by the Revenue Act (B) By inserting in the heading of the 107,320 (tentative surtax) tentative surtax table after “Taxable of 1950; 111,820 (tentative total tax)’ (3) For a taxable year which is the Years Beginning After December 31, calendar year 1950, the reduction shall 1945” the following; “ , and Before Oc­ or $97,838.70, and the normal tax would be made under the provisions of section tober 1, 1950”. be $101,941.14 minus $97,838.70, or 12 (c) (1), as amended by the Revenue (C) By inserting after “For taxable $4,102.44. Act of 1950. years beginning after December 31, 1947,” in the first sentence of paragraph Surtax Table—Taxable Y ears Beginning After For treatment of taxable years begin­ Sept. 30, 1950, and Before N ov. 1, 1951 (Other (b) following the tentative surtax table, . Than Calendar Y ear 1951) ning in 1947 and ending in 1948, see the following: “ and before October 1, § 29.108-3. 1950 (other than the calendar year (e) Taxable years beginning after Surtax net income Percent Total 1950),” . surtax September 30, 1950, and before Novem­ (D) By striking out paragraphs (f) ber 1,1951 (other than the calendar year and (g) of the section and inserting in $0 to $2,000...... 17 $340 1951). For taxable years beginning lieu thereof the following: $2,000 tò $4,000...... 19 720. after September 30, 1950, and before $4,000 to $6,000...... 23 1,180 $6,000 to $8j000...... 27 1,720 November 1, 1951 (other than the cal­ (f) For a taxable year which is the $8,000 to $10 000...... 31 2,340 endar year 1951), there is imposed, in calendar year 1950, section 12 provides $10,000 to $12,000...... 35 3,040 $12j000 to $14.000...... 40 3j 840 addition to the normal tax, a surtax de­ that the combined normal tax and sur­ $14j000 to $16,000...... 44 4.720 termined as specified in section 12 for tax shall be determined by reducing the $16^000 to $18,000...... 47 5.660 aggregate of the tentative normal tax $18^000 to $20^000...... 50 6.660 such years upon the surtax net income $20,000 to $22,000...... 53 7.720 of every individual, resident or nonres­ and tentative surtax as provided in the $22,000 to $26,000...... ^...... 56 9,960 ident, except nonresident alien individu­ following table: $26,000 to $32,000...... 59 13,500 $32,000 to $38,000...... 62 17,220 als subject to the tax imposed by section If the aggregate of $38,000 to $44,000...... 66 21,180 211 (a). For taxable years beginning the tentative $44,000 to $50,000...... 69 25,320 $50,000 to $60,000...... 72 32,520 prior to January 1, 1951, the surtax net normal tax and $60,000 to $70^000...... 75 40,020 income for such years is the net income the tentative The reduction shall $70^000 to $80^000...... 78 47,820 minus the credits provided in section 25 surtax is: be: $80!000 to $90^000...... 81 65,920 13% of the aggre­ $90,000 to $100,000...... 84 64,320 (b) prior to its amendment by the Rev­ Not over $400______$100,000 to $150,000...... „..... _..... 86 107,320 gate. $150,000 to $200,000...... 87 150,820 enue Act of 1951. For taxable years $52 plus 9% of the $200,000 lip beginning after December 31, 1950, the Over $400 but not 88 over $100,000. excess over $400. surtax net income for such years is the Over $100,000______$9,016 plus 7.3% of net income minus the credits provided t h e excess over (h) The surtax for any amount of in section 25 (b), as amended by the $ 100,000. surtax net income not stated in round figures in the surtax table is computed Revenue Act of 1951. For taxable years Accordingly if the normal tax net income beginning after September 30, 1950, and and the surtax net income for the calendar by adding to the surtax for the largest before November 1,1951 (other than the year 1950 each amounts to $150,000 the com­ amount stated which is less than the calendar year 1951), the surtax shall be bined normal tax and surtax will be surtax net income, the surtax upon the determined in accordance with the sur­ $101,941.14, computed as follows: excess over that amount at the rate in­ tax table contained in section 12 (b) (1) Tentative normal tax: 3 percent dicated in the table. Accordingly, the prior to its amendment by the Revenue of $150,000______$4,500.00 surtax upon a surtax net income of Act of 1951. For treatment of taxable Tentative surtax on $150,000 from $63,128 would be $34,866, computed as years beginning before October 1, 1950, table______—______107,320. 00 and ending after September 30, 1950 follows: (other than the calendar year 1950), see Aggregate of tentative normal tax Surtax on $60,000 from table______$32, 520 § 29.108-4. and tentative surtax______111, 820. 00 Surtax on $3,128 at 75 percent______2,346 (f) Calendar year 1951 and taxable Reduction of tentative tax: Total— — ______- ______34,866 years beginning after October 31, 1951. $9,016 plus 7.3 percent of $11,820 (excess of the aggregate Surtax T able—T axable Y ear W hich Is Calendar For a taxable year which is the calendar tentative tax over $100,000) — 9,878.86 year 1951 and for taxable years begin­ Y ear 1951 ning after October 31, 1951, there is im­ Combined normal tax and surtax. 101,941.14 posed, in addition to the normal tax, a Per­ Total Surtax net income surtax surtax determined as specified in section (g) Section 12 (f) prior to its amend­ cent 12, as amended by the Revenue Act of ment by the Revenue Act of 1950 provides that whenever it is necessary to ascertain $0 to $2,000 ______17.4 $348 1951, upon the surtax net income of every $2,000 to $4,000...... 19.4 736 individual, resident or nonresident, ex­ the normal tax and the surtax separately $4^000 tb $6^000...... 24 1,216 cept nonresident alien individuals sub­ for a taxable year beginning after De­ $6ÌÓ00 to $8^000...... 27 1,756 cember 31, 1947, and before October 1, sé’.ooo to $10,000...... 32 2,396 ject to the tax imposed by section 211 $ÌÒ,ÒÒ0 to $12,000...... 36 3,116 (a). The surtax net income is the net 1950, the surtax shall be an amount $12^000 to $14^000...... 40 3,916 which is the same proportion of the com­ $Ì4|ÓÓÓ to $16j000...... 45 4,816 income minus the credits provided in $16jOÓÒ to $18^000...... 48 5,776 section 25 (b ), as amended by the Reve­ bined normal tax and surtax as the ten­ $18,000 to $20^000...... 51 6,796 tative surtax is of the aggregate of the $2Ö'Öflf> to $22^000...... 54 7,876 nue Act of 1951. Section 12 specifies $22/100 t.o $26^000...... 57 10,156 that the surtax shall be determined in tentative normal tax and tentative sur­ $26/KT0 in $32^000______60 13,756 17,536 accordance with the applicable surtax tax, and the normal tax shall be the re­ $32000 in $3S)000...... 63 mainder of such combined normal tax $381000 to $44j000...... 66 21,496 table contained therein. For treatment $44,000 to $50^000...... 70 25,696 and surtax. Such computation, for ex­ $50|000 to $60,000...... 72 32,896 of taxable years beginning before No­ ample, is necessary for the purpose of $60/)00 to $70^000...... 75 40,396 vember 1, 1951, and ending after Oc­ $7ÓjÓ00 to $80j000...... 79 48,296 section 105, relating to tax on the gain $80,000 to $90^000...... 81 56,396 tober 31, 1951 (other than the calendar from the sale of oil or gas properties, $90,000 to $100,000...... 84 64,796 year 1951), see § 29.108-7. For treat­ $ÌÒÓ,ÒÒ0 to $150,000______86 107,796 and for the purpose of section 106, relat­ $15Ó/)ÓÓ to $200^000---...... 87 151,298 ment of taxable years beginning in 1953 ing to tax on amounts received with 88 and ending in 1954, see § 29.108-8. respect to claims against the United Saturday, November 15, 1952 FEDERAL REGISTER 10455

Subtax Table (fob Others Than Head of H ouse­ Percent (C) By redesignating paragraph (c) hold) Taxable Y eabs Beginning Afteb Oct. 31, For a taxable year which is the calen­ 1951, and Before Jan. 1,1954 as subparagraph (4) and by striking out dar year 1951______87.2 For taxable years beginning after Oct. paragraphs (d) and (e) and inserting in lieu thereof the following: Surtax net income Percent Total 31,1951, and before Jan. 1, 1954_____ 88 surtax For taxable years beginning after Dec. (5) If a joint return of a husband 31, 1953______87 and wife is filed under the provisions of $0 to $2,000...... 19.2 $384 $2,000 to $4,000...... 21.6 816 For treatment of taxable years begin­ section 51 (b) (3), as added by the Reve­ $4,000 to $6,000...... 26 1,336 ning in 1945 and ending in 1946, see nue Act of 1948, if the husband and wife $6,000 to $8,000...... 31 1,956 $8,000 to $10,000...... 35 %656 § 29.108-2. For treatment of taxable have different taxable years solely be­ $10,000 to $12,000...... 39 3,436 years beginning in 1947 and ending in cause of the death of either spouse, and $12,000 to $14,000...... 45 4,336 if the taxable year of the surviving $14,000 to $16,000...... 50 BÎ, 336 1948, see § 29.108-3. For treatment of $16,000 to $18,000...... 53 6,396 taxable years beginning before October spouse covered by such joint return be­ $18,000 to $20,000...... 56 7,518 1, 1950, and ending after September 30, gan before October 1, 1950, and ended $20,000 to $22,000...... 59 8,696 $22,000 to $26,000...... 63 11,216 1950 (other than the calendar year 1950), after September 30, 1950, the taxable $26,000 to $32,000...... 64 15,056 see § 29.108-4. For treatment of taxable year of the deceased spouse covered by $32,000 to $38,000...... 65 18,956 $38,000 to $44,000...... 69 23,096 years beginning before November 1, the joint return shall, for the purpose of $44^000 to $50,000...... 72 27,416 1951, and ending af ter October 31, 1951 the computation under section 12 (d) $50,000 to $60,000...... 74 34,816 $60,000 to $70,00)...... 77 42.516 (other than the calendar year 1951), see and this section of the combined normal $70,000 to $80,000...... 80 60.516 § 29.108-7. For treatment of taxable tax and surtax in respect of such joint $80,000 to $90,000...... 82 58,716 years beginning in 1953 and ending in return, be deemed to have ended on the $90,000 to $100,000...... 85 67.216 $100,000 to $150,000...... 87 110, 716 1954, see § 29.108-8. date of the closing of the surviving $150,000 to $200,000...... 88 154,716 Par. 7. Section 29.12-4, as added by spouse’s taxable year. $200,000 up...... 89 Treasury Decision 5687, is amended as (6) For computation of tax under follows: Supplement T in the case of a joint re­ Surtax Table (for Others Than Head of H ouse- (A) By striking out the period in the hold) Taxable Y eabs Beginning After Dec. 31, turn, see §§ 29.400-1 and 29.401-1. 1953 heading and inserting in lieu thereof (7) For treatment of taxable years the following: “— (a) In general.” . beginning in 1947 and ending in 1948, Per­ Total (B) By striking out paragraph (b) see § 29.108-3. Surtax net income cent surtax (1) and (2) and inserting in lieu thereof (c) Taxable years beginning after the following: September 30, 1950. For a taxable year $0 to $2,000 17 $340 beginning after September 30, 1950, the $2,000 to $4,000...... 19 720 (b) Taxable years beginning after De­ $4,000 to $6,000...... 23 1,180 cember 31, 1947, and before October 1, method of computing, under section 12 $6,000 to $8,000...... 27 1,720 1950. For a taxable year beginning after (d ), as added by the Revenue Act of 1948, $8,000 to $10,000...... 31 2,340 the tax of husband and wife in the case $10,000 to $12,000...... 35 3,040 December 31,1947, and before October 1, $12,000 to $14,000...... 40 3,840 1950, the method of computing, under of a joint return is as follows: $14,000 to $16,000...... _...... 44 4j 720 (1) First, the net income and appli­ $16,000 to $18,000...... 47 5.660 section 12 (d ), as added by the Revenue $18,000 to $20,000...... 50 6.660 Act of 1948, the tax of husband and wife cable credits against net income are re­ $20,000 to $22,000...... 53 7,720 duced by one-half. Second, the normal $22,000 to $26,000...... 56 9,960 in the case of a joint return is as follows: $26,000 to $32,000...... 59 13,500 (1) First, the net income and applica­ tax and surtax are determined as pro­ $32,000 to $38,000...... 62 17,220 ble credits against ret income are re­ vided in sections 11 and 12 (b) for such $38,000 to $44,000...... 66 21,180 year, by using the net income and appli­ $44,000 to $50,000...... 69 25,320 duced by one-half. Second, the tenta­ $50,000 to $60,000...... 72 32,520 tive normal tax and tentative surtax are cable credits so reduced. Third, the $60,000 to $70,000...... 75 40,020 normal tax and surtax so determined are $70,000 to $80,000...... 78 47,820 determined as provided in sections 11 $80^000 to $90,000...... 81 55,920 and 12 (b) for such year, by using the aggregated. Fourth, this aggregate, $90,000 to $100,000...... 84 64,320 which is the combined normal tax and $100,000 to $150,000...... 86 107,320 net income and applicable credits so re­ $150,000 to $200,000...... 87 150,820 duced. Third, the tentative normal tax surtax that would be determined if the 88 and tentative surtax so determined are net income and the applicable credits m ______aggregated and this aggregate tentative against net income provided by section 25 (i) For computation of tax in the case tax is then reduced as provided in sec­ for such year were reduced by one-half, of a joint return of husband and wife tion 12 (c) for such year. See § 29.12-2. is'then multiplied by two, to produce the for a taxable year beginning after De­ Fourth, this reduced aggregate, which is tax imposed in the case of the joint return. cember 31, 1947, see § 29.12-4. the combined normal tax and surtax (2) The limitation under section 12 P ar. 6. Section 29.12-3, as amended that would be determined if the net in­ come and the applicable credits against ( f ) of the combined normal tax and sur­ by Treasury Decision 5687, is further tax to an amount not in excess of a speci­ amended to read as follows: net income provided by section 25 for such year were reduced by one-half, is fied percent of the net income for the § 29.12-3 Limitation on amount of then multiplied by two, to produce the taxable year is to be applied before the tax. The combined normal tax and tax imposed in the case of the joint fourth step above, that is, the limitation surtax for taxable years beginning after return. to be applied upon the combined normal tax and surtax is determined under sec­ December 31, 1943, computed before the (2) The limitation under section 12 application thereto of the credit pro­ tion 12 (f) as the applicable specified (cJ of the combined normal tax and sur­ percent of one-half of the net income for vided in section 31 (relating to the credit tax to an amount not in excess of «, for foreign income ta x ), section 32 (re­ the taxable year (such one-half of the specified percent (80 percent for the net income being the actual aggregate lating to the credit for tax withheld at calendar year 1950 ami 77 percent for the source under section 143 or 144), and net income of the spouses reduced by other taxable years beginning after De­ one-half). For the percent applicable section 35 (relating to the credit for tax cember 31, 1947, and before October 1, withheld on wages), shall not exceed an in determining the limitation under sec­ 1950) of the net income for the taxable tion 12 (f) of the combined normal tax amount equal to the following percent of year is to be applied before the fourth the taxpayer’s net income for the tax­ and surtax, see § 29.12-3. After such step above, that is, the limitation is to be limitation is applied, then the combined able year: applied upon the combined normal tax Percent normal tax and surtax so limited are and surtax determined under section 12 For taxable years beginning after Dec. multiplied by two as provided in section 31, 1943, and before Jan. 1, 1946------90 . (c) as the specified percent (80 percent 12 (d). For taxable years beginning after Dec. or 77 percent, as the case may be) of (3) The following computation illus­ 31, 1945, and before Jan. 1, 1948------85y2 one-half of the net income for the tax­ For taxable years beginning after Dec. able year (such one-half of the net in­ trates the method of application of sec­ 31, 1947, and before Oct. 1, 1950 come being the actual aggregate net tion 12 (d) in the determination of the ( other than the calendar year 1950) _ 77 income of the spouses reduced by one- tax of a husband and wife filing a joint For a taxable year which is the cal­ return for the calendar year 1951. If the endar year 1950______80 half). After such limitation is applied, For taxable years beginning after Sept. then the combined normal tax and sur­ joint net income is $8,200 and the only 30, 1950, and before Nov. 1, 1951 tax so limited are multiplied by two as allowable credits under section 25 are the (other than the calendar year 1951) _ 87 provided in section 12 (d). two exemptions of the taxpayers under 10456 RULES AND REGULATEONS section 25 (b) (1) (A ), as amended by (7) For treatment of taxable years REVENUE ACT OF 1950, APPROVED SEPTEMBER 23, beginning before October 1, 1950, and 19 5 0 ). the Revenue Act of 1948, the tax on the So much of section 400 (relating to op­ joint return for 1951 is $1,488, determined ending after September 30, 1950 (other tional tax on individuals with adjusted gross as follows: than the calendar year 1950), see incomes of less than $5,000) as precedes the § 29.108-4. For treatment of taxable 1. Net Income______:------$8,200 tax table therein is hereby amended to read 2. Net income reduced by one-half___ 4,100 years beginning before November 1, as follows: 1951, and ending after October 31, 1951 3. Credits against net income under S e c . 400. I m p o s i t i o n o f t a x . sec. 25 (2 exemptions under sec. (other than the calendar year 1951), see In lieu of the taxes imposed by sections 25(b)(1)(A))...... 1,200 § 29.108-7. For treatment of taxable 11 and 12, there shall be levied, collected, 4. Credits in item 3 reduced by one- years beginning in 1953 and ending in and paid for each taxable year upon the net half______600 1954, see § 29.108-8. 5. Net income reduced by one-half income of each individual whose adjusted (item 2) minus credits reduced P ar. 8. There is inserted immediately gross income for such year is less than $5,000, by one-half (item 4 )_____ 3,500 preceding § 29.400-1 the following: and who has elected to pay the tax imposed 6. Normal tax computed under sec. 11 by this supplement for such year, a tax as S e c . 102. I n d iv id u a l s w i t h a d j u s t e d g r o ss on amount in item 5 (3 percent INCOME OF LESS THAN $5,000 (PART I, TITLE I, follows: of $3,500)______105 7. Surtax computed under sec. 12 (b) T able I—T axable Y ears Beginning A fter Sept. 30, 1950 on amount in item 5 ($348 plus 19.4 percent of excess of $3,500 I f adjusted I f adjusted over $2,000)____ 639 gross in­ And the number of gross in­ And the number of exemptions is-1- 8. Combined normal tax and surtax come is— exemptions is— come is— computed on net income and credits reduced by one-half_____ 744 2 3 9. Twice the combined normal tax 4-a rrt $-i ■+* »rt and surtax determined in item d S-SS « a ® 8 ...... 1, 488 ©0

T able H—1Taxable Y eab Beginning Jan. 1, 1950, and Ending Dec. 31, 1950

J1 adjusted I f adjusted gross in­ And the number of gross in­ And the number of exemptions Is— come is— exemptions is— come is—

2 3

4 or 4 5 6 7 8 or But 1 2 8 more But 1 more A t less A t less least than least than than a joint than a joint return is filed return is ¿led return is filed return is filed And if other And if a joint And if a joint And if other

The tax shall be— The tax shall be—

$0 $675 $0 -$0 $0 $0 $2,325 $2,350 $262 $157 $157 $53 $53 $0 $0 $0 $0 $0 675 700 3 0 0 0 2,350 2,375 266 161 161 57 57 0 0 0 0 0 700 725 7 0 0 0 2,375 2,400 269 165 165 61 61 0 0 0 0 0 725 750 11 0 0 0 2,400 2,425 273 169 169 65 65 0 0 0 0 0 750 775 15 0 0 0 2,425 2,450 277 173 173 69 69 0 0 0 0 0 775 800 19 0 0 0 2,450 2,475 281 177 177 72 72 0 0 0 0 0 800 825 23 0 0 0 2,475 2,500 285 181 181 76 76 0 0 0 0 0 825 850 27 0 0 0 2,500 2,525 289 185 185 80 80 0 0 0 0 0 850 875 31 0 0 0 2,525 2,550 293 189 189 84 84 0 0 0 0 0 875 900 35 0 0 0 2,550 2,575 297 192 192 88 88 0 0 0 0 0 900 925 38 0 0 0 2,575 2,600 301 196 196 92 92 0 0 0 0 0 925 950 42 0 0 0 2,600 2,625 305 200 200 96 96 0 0 0 0 0 950 975 46 0 0 0 2,625 2,650 309 204 204 100 100 0 0 0 0 0 975 1,000 50 0 0 0 2,650 2,675 313 208 208 104 104 0 0 0 0 0 1,000 1,025 54 0 0 0 2,675 2,700 316 212 212 108 108 3 0 0 0 0 1,025 1,050 58 0 0 0 2,700 2,725 320 216 216 112 112 7 0 0 0 0 1,050 1,075 62 0 0 0 2,725 2,750 324 220 220 115 115 11 0 0 0 0 1,075 1,100 66 0 0 0 2,750 2,775 328 224 224 119 119 15 0 0 0 0 1,100 1,125 70 0 0 0 2,775 2,800 332 228 228 123 123 19 0 0 t) 0 1,125 1,150 74 0 0 0 2,800 2,825 336 232 232 127 127 23 0 0 0 0 1,150 1,175 78 0 0 0 2.825 2,850 340 236 236 131 131 27 0 0 0 0 1,175 1,200 82 0 0 0 2,850 2,875 344 239 239 135 135 31 0 0 0 0 1,200 1,225 85 0 0 0 2,875 2,900 348 243 243 139 139 35 0 0 0 0 1,225 1,250 89 0 0 0 2,900 2,925 352 247 247 143 143 38 0 0 0 0 1,250 1,276 93 0 0 0 2,925 2,950 357 251 251 147 147 42 0 0 0 0 1,275 1,300 97 0 0 0 2,950 2,975 361 255 255 161 151 46 0 0 0 0 1,300 1,325 101 0 0 0 2,975 3,000 366 259 259 155 155 50 0 0 0 0 1,325 1,350 105 1 0 0 3,000 3,050 373 265 265 161 161 56 0 0 0 0 1,350 1,375 109 5 0 0 3,050 3,100 382 273 273 168 168 64 0 0 0 0 1,375 1,400 113 8 0 0 3,100 3,150 391 281 281 176 176 72 0 0 0 0 1,400 1,425 117 12 0 0 3,150 3,200 400 288 288 184 184 80 0 • 0 0 0 1,425 1,450 121 16 0 0 3,200 3,250 409 296 296 192 192 87 0 0 0 0 1,450 1,475 125 20 0 0 3,250 3,300 418 304 304 200 200 95 0 0 0 0 1,475 i, 500 129 24 0 0 3,300 3,350 427 312 312 207 207 103 0 0 0 0 1,500 1,525 132 28 0 0 3,350 3,400 436 320 320 215 215 111 7 0 . 0 0 1,525 1,550 136 32 0 0 3,400 3,450 445 328 328 223 223 119 14 0 0 0 1,550 1,575 140 36 0 0 3,450 3,500 454 335 335 231 231 127 22 0 0 0 1,575 1,600 144 40 0 ■0 3,500 3,550 463 343 343 239 239 134 30 0 0 0 1,600 1,625 148 44 0 0 <1550 3,600 472 352 351 247 247 142 38 0 0 0 1,625 1,650 152 48 0 0 3,600 3,650 481 361 359 254 254 150 46 0 0 0 1,650 1,675 156 52 0 0 3,650 3,700 490 370 367 262 262 158 54 0 0 0 1,675 1,700 160 55 0 0 3,700 3,750 499 379 375 270 270 166 61 0 0 0 1,700 1,725 164 59 0 0 3,750 3,800 508 388 382 278 278 174 69 0 0 0 1,725 1,750 168 63 0 0 3,800 3,850 517 397 390 286 286 181 77 0 0 0 1,750 1,775 172 67 0 0 3,850 3,900 526 406 398 294 294 189 85 0 0 0 1,775 1,800 176 71 0 0 3,900 3,950 535 415 406 301 301 197 93 0 0 0 1,800 1,825 179 75 0 0 3,950 4,000 544 424 414 309 309 205 100 0 0 0 1.825 1,850 183 7« « 0 4,000 4,050 553 433 422 317 317 213 108 4 0 0 1,850 1,875 187 83 c 0 4,050 4,100 562 442 429 325 325 221 116 12 0 0 1,875 1,900 191 87 c 0 4,100 4,150 571 451 437 333 333 228 124 20 0 0 1,900 1,925 195 91 0 0 4,150 4,200 580 460 445 341 341 236 132 27 0 0 1,925 1,950 199 95 c 0 4,200 4,250 580 469 453 349 348 244 140 35 0 0 1,950 1,975 203 98 c 0 4,250 4,300 598 478 461 358 356 252 147 43 0 0 1,975 2,000 207 102 c 0 4,300 4,350 607 487 468 367 364 260 155 51 0 0 2,00C 2,025 211 106 2 0 4,350 4,400 616 496 476 376 372 268 163 58 0 0 2,025 2,050 215 l i t 6 0 4,400 4,450 625 505 484 385 380 275 171 67 0 0 2,050 2,075 21i 114 10 0 4,450 4,500 634 514 492 394 288 283 179 74 0 0 2,075 2,10« 223 lli 14 0 4,500 4,550 64< 523 500 403 395 291 187 82 0 0 2,100 2,125 226 122 18 0 4,550 4,600 652 532 508 412 403 299 194 90 0 0 2,125 2,15C 23( 126 22 0 4,600 4,650 661 541 515 421 411 307 202 96 0 0 2,15( 2,175 2& 13( 25 0 4,650 4,700 676 650 523 430 419 315 210 106 1 0 2,175 2, 20C 236 134 29 0 4,700 4,750 676 55Î 531 439 427 322 218 114 9 0 2, 20( 2,225 242 138 33 0 4,750 4,800 68i 566 539 448 435 330 226 121 17 0 2,225 2, 25( 246 142 37 0 4,800 4,850 697 571 547 457 442 338 234 128 25 0 2,25( 2,275 25( 146 41 0 4,850 4,900 706 586 655 466 450 346 241 137 33 0 2,27! 2,30( 2 6 149 45 0 4,900 4,956 715 595 562 475 458 354 249 145 40 0 2,300 2,325 258 153 49 0 4,950 5,000 724 604 570 484 466 361 257 153 48 0

T able III—T axable Y ears (Otheb T han the Oalendab Y eab 1950) Beginning Beeobe Oct. 1,1950

S e c . 103. C o m p u t a t io n o p t a x i n c a s e o p of either spouse, and the taxable year of the CERTAIN JO IN T RETURNS (PABT I, TITLE I, REVE­ surviving spouse covered by such Joint re­ NUE ACT OF 1950, APPROVED SEPTEMBER 23, turn began before October 1, 1950, and ended 1 9 5 0 ). after September 30, 1950, the amendments If a Joint return of a husband and wife made by this part [inc. secs. 101 and 102] Is filed under the provisions of section 51 (b) (3) of the Internal Revenue Code in a shall be applicable in respect of such Joint case where the husband and wife have dif­ return as if the taxable years of both spouses ferent taxable years because of the death covered by the Joint return ended on the 10458 RULES AND REGULATIONS

date of the closing of the surviving spouse’s ning before October 1,1950, and ending after taxable year. September 30, 1950, see section 131. Sec. 104. Effective date of part i (t itl e i , Sec. 102. I ndividuals w it h adjusted gross REVENUE ACT OF 1950, APPROVED SEPTEMBER 23, INCOME OF LESS THAN $5,000 (PART I, TITLE X, 19 5 0 ). REVENUE ACT OF 1951, APPROVED OCTOBER 20, Except as provided in section 103, the 1 9 5 1 ). amendments made by this part [inc. secs. 102 Section 400 (relating to optional tax on and 103] shall be applicable only with re­ individuals with adjusted gross incomes of spect to taxable years ending after Decem­ less than $5,000) is hereby amended by strik­ ber 31, 1949. For treatment of taxable years ing out the tables contained therein and (other than the calendar year 1950) begin­ inserting in lieu thereof the following:

T able I—T axable Y ear Beginning Jan. 1,1951, and Ending Dec. 31,1951 r I f adjusted And the number If adjusted gross in­ of exemptions gross income And the number of exemptions is— come is— is— is—

2 3

8 or 1 4 5 6 7 A t But 4 or But more less 1 2 3 more A t less least than least than is filed is filed filing separately filing separately single or married single or married Andjointa return And taxpayer is And taxpayer is _ Andjointa return

The tax shall be— The tax shall be-

$0 $675 $0 $0 $0 $0 $2,325 $2,350 $307 $184 $184 $62 $62 $0 $0 $0 $0 $0 675 700 4 0 0 0 2,350 2,375 311 189 189 67 67 0 0 0 0 0 700 725 8 0 0 0 2,375 2,400 316 194 194 71 71 0 0 0 0 0 725 750 13 0 0 0 2,400 2,425 321 198 198 76 76 0 0 0 0 0 750 775 18 0 0 0 2,425 2,450 325 203 203 80 80 0 0 0 0 0 775 800 22 0 0 0 2,450 2,475 330 207 207 85 85 0 0 0 0 0 800 825 27 0 0 0 2,475 2,500 334 212 212 90 90 0 0 0 0 0 825 850 31 0 0 0 2,500 2,525 339 216 216 94 94 0 0 0 0 0 850 875 36 0 0 0 2,525 2,550 343 221 221 99 99 0 0 0 0 0 875 900 41 0 0 0 2,550 2,575 348 226 226 103 103 0 0 0 0 0 900 925 45 0 0 0 2,575 2,600 353 230 230 108 108 0 0 0 0 0 925 950 50 0 0 0 2,600 2,625 357 235 235 112 112 0 0 0 0 0 950 975 54 0 0 0 2,625 2,650 362 239 239 117 117 0 0 0 0 0 975 1,000 59 0 0 .0 2,650 2,675 366 244 244 122 122 0 0 0 0 0 1,000 1,025 63 0 0 0 2,675 2,700 371 249 249 126 126 4 0 0 0 0 1,025 1,050 68 0 0 0 2,700 2,725 376 253 253 131 131 8 0 0 0 0 1,050 1,075 73 0 0 0 2,725 2,750 380 258 258 135 135 13 0 0 0 0 1,075 1,100 77 0 0 0 2,750 2,775 385 262 262 140 140 18 0 0 0 0 1,100 1,125 82 0 0 0 2,775 2,800 389 267 267 145 145 22 0 0 0 0 1,125 1,150 86 0 0 0 2,800 2,825 394 272 272 149 149 27 0 0 0 0 1,150 1,175 91 0 0 0 2,825 2,850 399 276 276 154 154 31 0 0 0 0 1,175 1,200 96 0 0 0 2,850 2,875 403 281 281 158 158 36 0 0 0 0 1,200 1,225 100 0 0 0 2,875 2,900 408 285 285 163 163 41 0 0 0 0 1,225 1,250 105 0 0 0 2,900 2,925 413 290 290 168 168 45 0 0 0 0 1,250 1,275 109 0 0 0 2,925 2,950 418 295 295 172 172 50 0 0 0 0 1,275 1,300 114 0 0 0 2,950 2,975 423 299 299 177 177 54 0 0 0 0 1,300 1,325 119 0 0 0 2,975 3,000 428 304 304 181 181 59 0 0 0 0 1,325 1,350 123 1 0 0 3,000 3,050 435 311 311 188 188 66 0 0 0 0 1,350 1,375 128 5 0 0 3,050 3,100 446 320 320 197 197 75 0 0 0 0 1,375 1,400 132 10 0 0 3,100 3,150 456 329 329 207 207 84 0 0 0 0 1,400 1,425 137 15 0 0 3,150 3,200 466 338 338 216 216 93 0 0 0 0 1,425 1,450 142 19 0 0 3,200 3,250 476 347 347 225 225 103 0 0 0 0 1,450 1,475 146 24 0 0 3,250 3,300 486 356 356 234 234 112 0 0 0 0 1,475 1,500 151 28 0 0 3,300 3,350 496 366 366 243 243 121 0 0 0 0 1,500 1,525 155 33 0 0 3,350 3,400 506 375 375 252 252 130 8 0 0 0 1,525 1,550 160 37 0 0 3,400 &450 516 384 384 262 262 139 17 0 0 0 1,550 1,575 164 42 0 0 3,450 3,500 526 393 393 271 271 148 26 0 0 0 1,575 1,600 169 47 0 0 3,500 3,550 536 402 402 280 280 158 35 0 0 0 1,600 1,625 174 51 0 0 3,550 3,600 546 412 412 289 289 167 44 0 0 0 1,625 1,650 178 56 0 0 3,600 3,650 556 422 421 298 298 176 54 0 0 0 1,650 1,675 183 60 0 0 3,650 3,700 566 432 430 308 308 185 63 0 0 0 1,675 1,700 187 65 0 0 3,700 3/750 577 442 439 317 317 194 72 0 0 0 1,700 1,725 192 70 0 0 3,750 3,800 587 452 448 326 326 203 81 0 0 0 1,725 1,750 197 74 0 0 3,800 3,850 597 462 457 335 335 213 90 0 0 0 1,750 1,775 201 79 0 0 3,850 3,900 607 472 467 344 344 222 99 0 0 0 1,775 1,800 206 83 0 0 3,900 3,950 617 482 476 353 353 231 109 0 0 0 1,800 1,825 210 88 0 0 3,950 4,000 627 493 485 363 363 240 118 0 0 0 1,825 1,850 215 93 0 0 4,000 4,050 637 503 494 372 372 249 127 5 0 0 1,850 1,875 220 97 0 0 4,050 4,100 647 513 503 381 381 259 136 14 0 0 1,875 1,900 224 102 0 0 4,100 4,150 657 523 513 390 390 268 145 23 0 0 1,900 1,925 229 106 0 0 4,150 4,200 667 533 522 399 399 277 155 32 0 0 1,925 1,950 233 111 0 0 4,200 4,250 677 543 531 409 409 286 164 41 0 0 1,950 1,975 238 116 0 0 4,250 4,300 687 553 540 419 418 295 173 50 0 0 1,975 2,000 243 120 0 0 4j 300 4,350 698 563 549 429 427 304 182 60 0 0 2,000 2,025 247 125 2 0 4,350 4,400 708 573 558 439 436 314 191 69 0 0 2,025 2,050 252 129 7 0 4,400 4,450 718 583 568 449 445 323 200 78 0 0 2,050 2,075 256 134 11 0 4,450 4, 500 728 593 577 459 454 332 210 87 0 0 2,075 2,100 261 138 16 0 4,500 4,550 738 603 586 469 464 341 219 96 0 0 2,100 2,125 265 143 21 0 4,550 4,600 748 614 595 479 473 350 228 106 0 0 2,125 2,150 270 148 25 0 4,600 4,650 758 624 604 489 482 360 237 115 0 0 2,150 2,175 276 152 30 0 4,650 4,700 768 634 614 499 491 369 246 124 2 0 2,175 2,200 279 157 34 0 4,700 4,750 778 644 623 509 500 378 256 133 11 0 2,200 2,225 284 161 39 0 4,750 4,800 788 654 632 619 509 387 265 142 20 0 2,225 2,250 288 166 44 0 4,800 4,850 798 664 641 530 519 396 274 151 29 0 2,250 2,275 293 171 48 0 4,850 4,900 808 674 650 540 528 405 283 161 38 0 2,275 2,300 298 175 53 0 4,900 4,950 818 684 659 650 637 415 292 170 47 0 2,300 2,325 302 180 57 0 4,950 5,000 829 694 669 560 646 424 301 179 57 0 Saturday, November 15, 1952 FEDERAL REGISTER 10459

T able n —Taxable Y eaes Beginning After Oct. 31,1951, and Before Jan. 1,1954

I f adjust­ And the num­ I f adjusted ed gross And the number of exemptions is— Income ber of exemp­ gross in­ is— tions is— come is—

1 2 3

4 or 8 or 1 2 3 4 5 6 7 more But more But A t A t ’ less least less least is filed than than is filed filing separately single or married filing separately filing separately single or married single or married headofhousehold headofhousehold headofhousehold And taxpayer is And ajoint return And taxpayer is And taxpayer is And taxpayer is Andajoint return And taxpayer is And taxpayer is

The tax shall The tax shall be— be—

$0 $675 $0 $0 $0 $0 $2,325 $2,350 $334 $334 $201 $201 $201 $67 $67 $67 $0 $0 $0 $0 $0 675 700 4 0 0 0 2,350 2,375 339 339 206 206 206 72 72 72 0 0 0 0 0 700 725 9 0 0 0 ¿375 2,400 344 344 211 211 211 77 77 77 0 0 0 0 0 725 750 14 0 0 0 2,400 2,425 349 349 216 216 216 82 82 82 0 0 0 0 0 750 775 19 0 0 0 2,425 2,450 354 354 221 221 221 87 87 87 0 0 0 0 0 775 800 24 0 0 0 2,450 2,475 359 359 226 226 226 92 92 92 0 0 0 0 0 800 825 29 0 0 0 ¿475 2,500 364 364 231 231 231 97 97 97 0 0 0 0 0 825 850 34 0 0 0 2,500 2,526 369 369 236 236 236 102 102 102 0 0 0 0 0 850 875 39 0 0 0 2,525 2,550 374 374 241 241 241 107 107 107 0 0 0 0 0 875 900 44 0 0 0 ¿550 2,575 379 379 246 246 246 112 112 112 0 0 0 0 0 900 925 49 0 0 0 ¿575 2,600 384 384 251 261 251 117 117 117 0 0 0 0 0 925 950 54 0 0 0 2,600 2,625 389 389 256 256 256 122 122 122 0 0 0 0 0 950 975 59 0 0 0 ¿625 2,650 394 394 261 261 261 127 127 127 0 0 0 0 0 975 1,000 64 0 0 0 ¿650 2,675 399 399 266 266 266 132 132 132 0 0 0 0 0 1,000 1,025 69 0 0 0 ¿675 2,700 404 404 271 271 271 137 137 137 4 0 0 0 0 1,025 1,050 74 0 0 0 ¿700 2,725 409 409 276 276 276 142 142 142 9 0 0 0 0 1,050 1,075 79 0 0 0 2,725 2,750 414 414 281 281 281 147 147 147 14 0 0 0 0 l)075 1,100 84 0 0 0 2,750 2,775 419 419 286 286 286 152 152 152 19 0 0 0 0 1,100 1,125 89 0 0 0 ¿775 ¿800 424 424 291 291 291 157 157 157 24 0 0 0 0 1,125 1,150 94 0 0 0 ¿800 ¿825 429 429 296 296 296 162 162 162 29 0 0 0 0 1,150 1,175 99 0 0 0 ¿825 2,850 434 434 301 301 301 167 167 167 34 0 0 0 0 l)l75 1,200 104 0 0 0 2,850 2,875 439 439 306 306 306 172 172 172 39 0 0 0 0 1,200 1,225 109 0 0 0 2,875 2,900 444 444 311 311 311 177 177 177 44 0 0 0 0 l)225 1,250 114 0 0 0 2,900 2,925 449 449 316 316 316 182 182 182 49 0 0 0 0 l',260 1,275 119 0 0 0 ¿925 ¿950 455 454 321 321 321 187 187 187 54 0 0 0 0 l'275 1,300 124 0 0 0 ¿950 ¿975 460 459 326 326 326 192 192 192 59 0 0 0 0 l)300 1,325 129 0 0 0 ¿975 3,000 466 465 331 331 331 197 197 197 64 0 0 0 0 1,325 1,350 134 1 0 0 3,000 3,050 474 473 338 338 338 205 205 205 72 0 0 0 0 l'350 1,375 139 6 0 0 3,050 3,100 485 483 348 348 348 215 215 215 82 0 0 0 0 l)375 1,400 144 11 0 0 3,100 3,150 496 494 358 358 358 225 225 225 92 0 0 0 0 1,400 1,425 149 16 0 0 3,150 3,200 507 504 368 368 368 235 235 235 102 0 0 0 0 1,425 1,450 154 21 0 0 3,200 3,250 518 515 378 378 378 245 245 245 112 0 0 0 0 l)450 1,475 159 26 0 0 3,250 3,300 529 525 388 388 388 255 255 255 122 0 0 0 0 1,475 1,500 164 31 0 0 3,300 3,350 541 536 398 398 398 265 265 265 132 0 0 0 0 l)500 1,625 169 36 0 0 3,350 3,400 552 546 408 408 408 275 ,,Ji 275 275 142 8 0 0 0 1,525 1, 550 174 41 0 0 3,400 3,450 563 657 418 418 418 285 285 285 152 18 0 0 0 <550 1,575 179 46 0 0 3,450 3,500 574 567 428 428 428 295 295 295 162 28 0 0 0 1)575 1,600 184 51 0 0 3,500 3,550 585 578 438 438 438 305 305 305 171 38 0 0 0 1,600 1,625 189 56 0 0 3) 550 3,600 596 588 448 448 448 ' 315 315 315 181 48 0 0 0 <625 l) 650 194 61 0 0 3,600 3,650 607 599 459 459 458 325 325 325 191 58 0 0 0 <650 1,675 199 66 0 0 3,650 3,700 618 610 470 469 468 335 335 335 201 68 0 0 0 <675 l)700 204 71 0 0 3,700 3,750 629 620 482 480 478 345 345 345 211 78 0 0 0 l)700 1,725 209 76 0 0 3,750 3,800 640 631 493 490 488 355 355 355 221 88 0 0 0 1)725 1,750 214 81 0 0 3,800 3,850 651 641 504 601 498 365 365 365 231 98 0 0 0 l)750 1,775 219 86 0 0 ¿850 3,900 662 652 515 511 508 375 375 375 241 108 0 0 0 l)775 1,800 224 91 0 0 3,900 3,950 673 662 526 522 518 385 385 385 251 118 0 0 0 1,800 1,825 229 96 0 3,950 4,000 684 673 537 532 628 395 395 395 261 128 0 0 0 l)825 1,850 234 101 0 4,000 4,050 696 683 548 543 538 405 405 405 271 138 5 0 0 l)850 l) 875 239 106 0 4,050 <100 707 694 659 553 548 415 415 415 281 148 15 0 0 1,875 1,900 244 111 0 0 4,100 <150 718 704 570 564 558 425 425 425 291 158 25 0 0 1,900 l)925 249 116 0 4,150 <200 72S 715 581 574 568 435 435 435 301 168 35 0 0 l)925 l)950 254 121 0 4,200 <250 740 725 592 585 578 445 445 445 311 178 45 0 0 1,950 1,975 259 126 0 <250 <300 751 736 603 596 588 456 455 455 321 188 55 0 0 1,975 2)000 264 131 0 <300 4,350 762 746 614 606 598 467 466 465 331 198 65 0 0 2)000 2) 025 269 136 2 <350 < 40C 773 757 625 617 608 478 476 475 341 208 75 0 0 2)025 ¿050 274 141 4,400 4,450 784 768 636 627 618 489 487 485 351 218 85 0 0 2)050 2)075 279 146 12 4,450 <500 795 778 648 638 628 500 497 495 361 228 95 9 0 2,075 2) 100 284 151 17 4,500 <550 806 78î 65f 648 638 511 608 504 371 238 105 0 0 2,100 2) 125 289 156 22 4,650 <600 817 799 67( 659 648 622 518 514 381 248 115 0 0 2)125 2) 150 294 161 27 4,60( 4,650 828 81C 681 669 658 533 509 524 391 258 125 0 0 2)150 2,175 299 166 32 <650 <700 830 82C 692 680 668 544 539 534 401 268 135 2 0 2,175 2, 200 304 171 37 0 4,700 <750 851 831 703 690 678 555 550 544 411 278 145 12 0 2)200 2,225 309 176 42 0 <750 <800 862 84] 71' 701 688 566 560 554421 288 155 22 0 2,225 2, 250 314 181 47 0 4,800 4,850 873 852 725 711 698 577 571 564 431 298 165 32 0 2)250 ¿275 319 186 52 0 <850 4,900 88' 862 730 722 708 589 581 574 441 308 175 42 0 2,275 2)300 324 191 57 0 < 90C <950 895 87« 747 732 718 600 592 584 451318 185 52 0 2,300 2,325 329 196 62 0 <950 5,000 900 883 758 743 728 611 603 594 461 328 195 62 0 10460 RULES AND REGULATIONS

Table III—T axable Y ears Beginning A fter D ec. 31,1953 beginning before November 1, 1951, and end­ ing after October 31, 1951, see section 131. Par. 9. Section 29.400-1 (b), as I f adjust­ And the num­ I f adjusted ed gross ber of exemp­ gross in­ And the number of exemptions is— amended by Treasury Decision 5687, is income tions .is— come is— is— further amended by striking out the un­ designated paragraph preceding sub- 1 2 3 paragraph (7) and subparagraph (7) and inserting in lieu thereof the follow­ ing: 8 or 4 or 4 5 6 7 (7) The tax tables in section 400 ap­ 1 2 3 more more But A t But plicable with respect to taxable years A t less less

least is filed beginning after December 31, 1947, and least than is filed than before November 1,1951, contain, in cer­ head ofhouseholdhead filing separately single or married filing separately filing separately single or married single or married headofhousehold head ofhead household And a jointreturn And taxpayer is And taxpayer Is And taxpayer is And taxpayer is And taxpayer Is Anda jointreturn And taxpayer Is tain instances, double columns, in one of which is shown the tax if a separate The tax shall The tax shall be— return is filed, and in the other of which be— is shown the tax if a joint return is filed. The tax tables in section 400 applicable $0 $0 $0 $0 $675 $0 $0 $0 $0 $2,325 $2,350 $301 $301 $181 $181 $181 $61 $61 $61 $0 $0 with respect to taxable years beginning 675 700 4 0 0 0 2,350 2,375 305 305 185 185 185 65 65 65 0 0 0 0 0 700 725 8 0 0 0 ¿375 ¿400 310 310 190 190 190 ' 70 70 70 0 0 0 0 0 after October 31,1951, contain, in certain 725 750 13 0 0 0 ¿400 2,425 314 314 194 194 194 74 74 74 0 0 0 0 0 instances, double columns, in one of 750 775 17 0 0 0 ¿425 2,450 319 319 199 199 199 79 79 79 0 0 0 0 0 775 800 22 0 0 0 ¿450 ¿475 323 323 203 203 203 83 83 83 0 0 0 0 0 which is shown the tax if the taxpayer 800 825 26 0 0 0 2,475 ¿500 328 328 208 208 208 88 88 88 0 0 0 0 0 is single (and not the head of a house­ 825 850 31 0 0 0 ¿500 ¿525 332 332 212 212 212 92 92 92 0 0 0 0 0 850 875 35 0 0 0 ¿525 2,550 337 337 217 217 217 97 97 97 0 0 0 0 0 hold) or married and files a separate 875 900 40 0 0 0 2,550 ¿575 341 341 221 221 221 101 . 101 101 0 0 0 0 0 return, and in the other of which is 106 0 0 0 0 0 900 925 44 0 0 0 ¿575 2,600 346 346 226 226 226 106 106 shown the tax if the taxpayer Is the head 925 950 49 0 0 0 2,600 2,625 350 350 230 230 230 n o 110 110 0 0 0 0 0 950 975 53 0 0 0 2,625 2,650 355 355 235 235 235 115 115 115 0 0 0 0 0 of a household, and, in other instances, 975 1,000 58 0 0 0 2,650 ¿675 359 359 239 239 239 119 119 119 0 0 0 0 0 triple columns, in the first of which is 1,000 1,025 62 0 0 0 2,675 2,700 364 364 244 244 244 124 124 124 4 0 0 0 0 1,025 1,050 67 0 0 0 2,700 2,725 368 368 248 248 248 128 128 128 8 0 0 0 0 shown the tax if the taxpayer is single 14)50 1,075 71 0 0 0 ¿725 2,750 373 373 253 253 253 133 133 133 13 0 0 0 0 (and not the head of a household) or 1.075 1,100 76 0 0 0 ¿750 ¿775 377 377 257 257 257 137 137 137 17 0 0 0 0 1,100 1,125 80 0 0 0 ¿775 2,800 382 382 262 262 262 142 142 142 22 0 0 0 0 married and files a separate return, in 1,125 1,150 85 0 0 0 ¿800 2,825 386 386 266 266 266 146 146 146 26 0 0 0 0 the second of which is shown the tax if 31 0 0 0 0 1,150 1,175 89 0 0 0 2,825 2,850 391 391 271 271 271 151 151 151 the taxpayer is the head of a household, l,17fiJ ¿200 94 0 0 0 2,850 2,875 395 395 275 275 275 155 155 155 35 0 0 0 0 1 200 1 225 98 0 0 0 2,875 2,900 400 , 400 -^280 280 280 160 160 160 40 0 0 0 0 and in the third of which is shown the 1,225 1,250 103 0 0 0 2,900 2,925 405 404 284 284 284 164 164 164 44 0 0 0 0 tax if a joint return is filed. In the case 1,250 1, 275 107 0 0 0 . 2,925 2,950 410 409 289 289 289 169 169 169 49 0 0 0 0 1,275 ¿300 112 0 0 0 ¿950 2,975 415 414 293 293 293 173 173 173 53 0 0 0 0 of double or triple columns, the tax shall 1,300 ¿325 116 0 0 0 2,975 3,000 420 419 298 298 298 178 178 178 58 0 0 0 0 be determined by reference to the ap­ 1,325 1,350 121 1 0 0 3,000 3,050 427 426 305 305 305 185 185 185 65 0 0 0 0 1,350 1,375 125 5 0 0 3,050 3,100 437 435 314 314 314 194 194 194 74 0 0 0 0 plicable column. Since the computa­ 1,375 ¿400 130 10 0 0 3,100 3,150 447 445 323 323 323 203 203 203 83 0 0 0 0 tions of tax shown in the case of a joint 212 92 0 0 0 0 1,400 1*, 425 134 14 0 0 3,150 3,200 457 454 332 332 332 212 212 return reflect the income-splitting 1,425 1* 450 139 19 0 0 3,200 3,250 467 464 341 341 341 221 221 221 101 0 0 0 0 1,450 ¿475 143 23 0 0 3,250 3,30C 476 473 350 350 350 230 230 230 110 0 0 0 0 method provided in section 12 (d ), as 1,475 ¿500 148 28 0 0 3,300 3; 35C 486 482 359 359 359 239 239 239 119 0 0 0 0 added by the Revenue Act of 1948, the 1,500 ¿525 152 32 0 0 3,350 3,400 496 492 368 368 368 248 248 248 128 8 0 0 0 1,52a ¿550 157 37 0 0 3,400 3,450 506 501 377 377 377 257 257 257 137 17 0 0 0 tax shown in the joint return column 1,550 li 575 161 41 0 0 3,450 3,500 516 511 386 386 386 266 266 266 146 26 0 0 0 may be lower than that shown in the 1,575 1,600 166 46 0 0 3, 50C 3,550 526 52C 395 395 395 275 275 275 155 35 0 0 0 1,600 ¿625 170 50 0 0 3,550 3,600 536 53C 40i 404 404 284 284 284 164 44 0 0 0 separate return column even though the 1,625 ¿650 175 55 0 0 3,600 3,650 546 539 414 413 413 293 293 293 173 53 0 0 0 amounts of adjusted gross income and 182 62 0 0 0 1,650 1,675 179 59 0 0 3,650 3,700 556 549 424 423 422 302 302 302 the exemptions are the same. Thus, if 1,675 1,700 184 64 0 0 3,700 3,750 666 558 434 432 431 311 311 311 191 71 0 0 0 1,700 1,725 188 68 0 0 3,750 3,800 575 567 443 441 440 320 320 320 200 80 0 0 0 H, a married man, has adjusted gross 1,725 1, 750 193 73 0 0 3,8(K 3,850 585 577 453 451 449 329 329 329 209 89 0 0 0 income of $4,925 for the calendar year l'750 ¿775 197 77 0 0 3,85C 3,900 595 .58« 46c 46C 458 338 338 338 218 98 0 0 0 1,775 ¿800 202 82 0 0 3,900 3,950 605 596 473 470 467 347 347 347 227 107 0 0 0 1951 and his wife has no gross income 1,800 1,825 206 86 0 0 3,95C ¿000 615 605 483 479 476 356 356 356 236 116 0 0 0 for such year and his only exemptions 1,825 1, 850 211 91 0 0 4,000 4,050 625 615 493 489 485 365 * 365 365 245 125 5 0 0 1,850 1*, 875 215 95 0 0 4,050 4,100 635 624 50c 498 494 374 374 374 254 134 14 0 0 under section 25 (b) are the exemptions 1,875 ¿900 220 100 0 0 4,100 4,150 645 634 513 508 503 383 383 383 263 143 23 0 0 for himself and spouse under section 25 0 1,900 1,925 224 104 0 0 4,15C 4,200 655 643 523 517 512 392 392 392 272 152 32 0 (b) (1) (A ), the tax on a joint return 1,925 1,950 229 109 0 0 4,200 ¿250 665 653 533 527 521 401 401 401 281 161 41 0 0 l'r950 1,975 233 113 0 0 4, 25( 4,300 674 662 542 536 530 410 410 410 290 170 50 0 0 under Supplement T, as shown in the 1,975 ¿000 238 118 0 0 4,300 4,350 684 671 552 545 539 420 419 419 299 179 59 0 0 second column applicable to a person ¿000 2,025 242 122 2 0 4,35C 4,400 694 681 562 555 548 430 429 428 308 188 68 0 0 ¿025 2,050 247 127 0 4,40( 4,450 704 690 572 564 557 440 438 437 317 197 77 0 0 with two exemptions, is $659. If H ¿050 2,075 251 131 11 0 4,45( 4, 500 714 700 582 574 566 450 448 446 326 206 86 0 0 should file a separate return, his tax, as ¿075 2,100 256 136 16 0 ¿ 50C 4, 550 724 709 592 583 575 460 457 455 335 215 95 0 0 ¿100 2,125 260 140 20 0 4, 55t 4,600 734 719 602 593 584 470 467 464 344 224 104 0 0 shown in the first column applicable to 2,125 2,150 265 145 25 0 4,600 4,650 744 728 612 602 593 480 476 473 353 233 113 0 0 an individual with two exemptions, ¿150 2,175 269 149 29 0 4, 65( 4,700 754 73S 622 612 602 490 486 482 362 242 122 2 0 would be $684. 2,175 ¿200 274 154 34 0 4,700 4,750 764 747 632 621 611 500 495 491 371 251 131 11 0 2*200 2,225 278 158 38 0 4, 75( 4,800 773 756 641 630 620 509 504 500 380 260 140 20 0 (8) If a joint return of a husband and ¿225 2,250 283 163 43 0 4,80( 4,850 78i 766 651 640 629 519 514 509 389 269 149 29 0 wife is filed under the provisions of sec­ 2*250 ¿275 287 167 47 0 4,850 4,900 790 775 661 649 63i 629 523 518 398 278 158 38 0 2^275 2,300 292 172 52 0 4,900 4,950 80: 785 671 65! 647 539 533 527 407 287 167 47 0 tion 51 (b) (3), as added by the Revenue 2,300 2,325 296 176 56 0 ¿950 5,006 813 794 681 668 656 549 542 536 416 296 176 56 0 Act of 1948, if the husband and wife have different taxable years solely be­ S e c . 104. C o m p u t a t io n o p t a x i n c a s e o p both spouses covered by the joint return cause of the death of either spouse, and CERTAIN JO IN T RETURNS (PART I, TITLE I, REVE­ ended on the date of the closing of the sur­ if the taxable year of the surviving viving spouse’s taxable year. NUE ACT OP 1951, APPROVED OCTOBER 20, 1 9 5 1 ). spouse covered by such joint return If a joint return of a husband and wife is S e c . 105. E f f e c t iv e d a t e o p p a r t i ( t it l e filed under the provisions of section 51 (b ) I, REVENUE ACT OP 1951, APPROVED OCTOBER 20, began before October 1, 1950, and ended (3) of the Internal Revenue Code in a case 1 9 5 1 ). after September 30, 1950, began before where the husband and wife have different Except as provided in section 104, the November 1,1951, and ended after Octo­ taxable years because of the death of either amendments made by this part [inc. secs. spouse, and the taxable year of the surviving ber 31, 1951, or begins in 1953 and ends 102 and 104] shall be applicable only with in 1954, the taxable year of the deceased spouse covered by such joint return began respect to taxable years beginning after Oc­ before November 1, 1951, and ended after spouse covered by the joint return shall, tober 31, 1951, and to taxable years begin­ October 31, 1951, the amendments made by ning on January 1, 1951, and ending on for the purpose of determining the tax this part [inc. secs. 101, 102, and 103] and under section 400 and this section in re­ section 131 shall be applicable in respect of December 31, 1951. For treatment of taxable such joint return as if the taxable years of years (other than the calendar year 1951) spect of such joint return, be deemed to Saturday, November 15, 1952 FEDERAL REGISTER 10461 have ended on the date of the closing of taxable year and by reference to the name—Goods: § 3.2345 Source or ori­ the surviving spouse’s taxable year. column of such table appropriate to such gin— Maker: Foreign product or parts as (9) For taxable years beginning after number of exemptions and, in certain domestic. In connection with the offer­ December 31,1943, the fact that the tax­ cases, appropriate to either the status of ing for sale, sale or distribution of sewing able year is a period of less than 12 the taxpayer (whether single, head 6f machine heads or sewing machines in months resulting by reason of the death household, or married) or kind of re­ commerce, (1) offering for sale, selling of the taxpayer does not prevent the turn (whether separate or joint), or or distributing foreign made sewing ma­ application of Supplement T in the de­ both. The tax is the amount in such chine heads, or sewing machines of termination of the tax for such period. column shown on the line appropriate which foreign made heads are a part, (10) For treatment of taxable years to the taxpayer’s adjusted gross income. without clearly and conspicuously dis­ beginning in 1947 and ending in 1948, Example. D, a married man with no de­ closing on the heads, in such a man­ see § 29.108-3. For treatment of tax­ pendents, attains the age of 65 years on ner that it will not be hidden or oblit­ able years beginning before October 1, September 1, 1951. The aggregate adjusted erated, the country of origin thereof; 1950, and ending after September 30, gross income of D and his wife for 1951 is or (2) using the words “Majestic” or 1950 (other than the calendar year $4,840. D and his wife file a' joint return “ Admiral” , or any simulations thereof, 1950) , see § 29.108-4. For treatment of for 1951 and are entitled to three exemptions, as brand or trade names to designate, taxable years beginning before Novem­ one for each taxpayer and one additional describe or refer to their sewing ma­ ber 1,1951, and ending after October 31, exemption for D because of his age. Since chines or sewing machine heads; or the adjusted gross income of D and his wife 1951 (other than the calendar year falls within the tax bracket $4,800-$4,850, representing through use of any other 1951) , see § 29.108-7. For treatment of the tax on a joint return is $519. words or in any other manner that sew­ taxable years beginning in 1953 and ing machines or sewing machine heads ending in 1954, see § 29.108-8. (53 Stat. 32, 467; 26 U. S. C. 62, 3791) are made by anyone other than the [ s e a l] J o h n B . D xjnlap, actual manufacturers; prohibited. P ar. 10. Section 29.401-1, as amended by Treasury Decision 5687, is further Commissioner of Internal Revenue. (Sec. 6, 38 Stat. 722; 15 U. S. C. 46. Inter­ amended as follows: Approved: November 10,1952. prets or applies sec. 5, 38 Stat. 719, as amend­ (A ) By inserting in the headnote of ed; 15 U. S. C. 45) [Cease and desist order, Murray Epstein et al. doing business as Sea- paragraph (b) thereof after “ Taxable T h o m a s J. L y n c h , Acting Secretary of the Treasury. wol Sewing Supplies, Los Angeles, Calif., years beginning after December 31, Docket 5894, September 4, 1952] 1943” the following: and before Jan­ [P. R. Doc. 52-12245; Piled, Nov. 14, 1952; uary 1, 1946”. 8:54 a. m.] In the Matter of Murray Epstein, Lou (B) By inserting in the first sentence Seaman, Bén Lander, and Richard of paragraph (b) thereof after “The Wolochow, Copartners, Doing Business term ‘number of surtax exemptions’ ” as Seawol Sewing Supplies the following: “ , which term is used un­ Chapter II— The Tax Court of the United States Pursuant to the provisions of the der Supplement T for taxable years be­ Federal Trade Commission Act, the Fed­ ginning after December 31, 1943, and Part 701—R ules of P ractice eral Trade Commission on June 27,1951, before January 1, 1946,” . RENEGOTIATION OF CONTRACTS CASES issued and subsequently served its com­ (C) By striking out all of paragraph plaint in this proceeding upon the (b) (1) after the third sentence thereof. Footnote 1 of § 701.64 is amended by respondents named in the caption hereof, (D> By striking out Example (3) at changing the period at the end of the charging said respondents with the use the end of such section and inserting in footnote to a comma, and adding the fol­ of unfair methods of competition and lieu thereof the following new paragraph lowing: unfair and deceptive acts and practices ( c ) : * • • *, also the Renegotiation Act of in commerce in violation of the provi­ (c) Taxable years beginning after De­ 1948 (Supplemental National Defense Ap­ sions of said act. Respondents filed cember 31, 1945. The term “ number of propriation Act of 1948, section 3 (e) Pub. their answer admitting all of the ma­ Law 547, 80th Cong., 62 Stat. 260. exemptions”, which, for taxable years terial facts alleged in said complaint and beginning after December 31, 1945, is (53 Stat. 160, as amended; 26 U. S. C. 1111) waved all intervening procedure. There­ after, the proceeding regularly came on used instead of the term “ number of sur­ John W. K ern, tax exemptions” , means the number of for final consideration by a hearing ex­ Chief Judge, aminer of the Commission duly desig­ exemptions allowed under section 25 (b) The Tax Court of the United States. for such years as credits against net in­ nated by it, on the complaint and answer come for the purpose of the normal tax N o v e m b e r 7, 1952. thereto, and said hearing examiner, on and the surtax imposed by sections 11 March 6, 1952, filed his initial decision. [P. R. Doc. 52-12200; Piled, Nov. 14, 1952; Within the time permitted by its rules and 12. One exemption is allowed for 8:45 a. m.] the taxpayer; one exemption for his of practice, the Commission, having spouse if a joint return is made, or if reason to believe that said initial deci­ a separate return is made by the TITLE 16— COMMERCIAL sion did not constitute an adequate dis­ taxpayer and his spouse has no gross in­ position of the proceeding, issued an come for the calendar year in which the PRACTICES order placing this case on its docket for taxable year of the taxpayer begins and Chapter I— Federal Trade Commission review, served on all parties its tentative is not the dependent of another taxpayer decision herein and granted to them per­ for such calendar year; and one exemp­ [Docket 5894] mission to file with the Commission any tion for each dependent whose gross in­ P art 3—Digest of Cease and D esist objections they might have to said tenta­ come for the calendar year in which the Orders tive decision. Respondents not having taxable year of the taxpayer begins is filed any objections to said tentative de­ less than $500 in the case of a taxable SEAWOL SEWING SUPPLIES cision, this proceeding regularly came on year beginning before1'January 1, 1951, Subpart—Advertising falsely or mis­ for final consideration before the Com­ or is less than $600 in the case of a tax­ leadingly: § 3.235 Source or origin— mission upon the aforesaid complaint able year beginning after December 31, Maker: Imported product or parts as do­ and respondents’ answer thereto; and 1950. For taxable years beginning after mestic. Subpart—Concealing or obliter­ the Commission, having duly considered December 31, 1947, additional exemp­ ating law required and informative mark­ the matter and being now fully advised tions are allowed under section 25 (b) ing: § 3.1325 Source or origin—Maker: in the premises, finds that this proceed­ (1) (B) and (C) for a taxpayer or spouse Imported product or parts as domestic. ing is in the interest of the public and who has attained the age of 65 years Subpart—Misbranding or misabeling: being of the opinion that the hearing and for a blind taxpayer or blind spouse. § 3.1325 Source or origin—Maker: Im ­ examiner’s initial decision does not con­ See § 29.25-3. After the number of ported product or parts as domestic. stitute an adequate disposition of this exemptions is ascertained, the tax under Subpart-—Neglecting, unfairly or decep­ proceeding, makes this its findings as Supplement T for the taxable year is tively to make material disclosure: to the facts,1 conclusion1 and order to determined by reference to the table con­ § 3.1860 Imported product or parts as do­ tained in section 400 applicable to such mestic. Subpart— Using misleading 1 Filed as part of the original document. 10462 RULES AND REGULATIONS

cease and desist, the same to be in lieu in writing in duplicate to the Commis­ P aragraph 1. There is inserted im­ of the initial decision of the hearing sioner of Internal Revenue, Washington mediately preceding § 29.12-1 the fol­ examiner. 25, D. C., within the period of 30 days lowing:

I t is ordered, That the respondents, from the date of publication of this no­ S e c . 301. T a x t r e a t m e n t i n c a s e o f h e a d o f Murray Epstein, Lou Seaman, Ben tice in the F e d e r a l R e g is t e r . The pro­ HOUSEHOLD (REVENUE ACT OF 1951, APPROVED Lander and Richard Wolochow, individ­ posed regulations are to be issued under OCTOBER 20, 19 5 1 ), ually and as copartners doing business the authority contained in sections 62 (a ) Surtax in case of head of household. as Seawol Sewing Supplies, or trading and 3791 of the Internal Revenue Code Section 12 (c) s hereby amended to read as follows; under any other name, and their rep­ (53 Stat. 32, 467; 26 U. S. C. 62, 3791). resentatives, agents and employees, di­ (c) Rates of surtax—Head of household. rectly or through any corporate or other [ s e a l ] J o h n B . D u n l a p , (1) Taxable years beginning after October 31, device, in connection with the offering Commissioner of Internal Revenue. 1951, and before January 1,1954. In the case for sale, sale or distribution of sewing of taxable years beginning after October 31, machine heads or sewing machines in In order to conform Regulations 111 1951, and before January 1, 1954, there shall be levied, collected, and paid for each tax­ commerce, as “ commerce” is defined in (26 CFR Part 29) to sections 301 and 310 of the Revenue A ct of 1951, approved able year upon the surtax net income of the Federal Trade Commission Act, do every individual who is the head of a house­ forthwith cease and desist from: October 20, 1951, such regulations are hold the surtax shown in the following 1. Offering for sale, selling or distrib­ amended as follows: table: uting foreign made sewing machine heads, or sewing machines of which for­ If the surtax net Income is: The surtax shall be: eign made heads are a part, without Not over $2,000______19.2% of the surtax net income. clearly and conspicuously disclosing on Over $2,000 but not over $4,000_____ $384, plus 20.4% of excess over $2,000. the heads, in such a manner that it will Over $4,000 but not over $6,000_____ $792, plus 24% of excess over $4,000, not be hidden or obliterated, the country Over $6,000 but not over $8,000_____ $1,272, plus 26% of excess over $6,000. of origin thereof. Over $8,000 but not over $10,000___ $1,792, plus 31% of excess over $8,000. 2. Using the words “Majestic” or “Ad­ Over $10,000 but not over $12,000— $2,412, plus 32% of excess over $10,000. miral” , or any simulations thereof, as Over $12,000 but not over $14,000— $3,052, plus 38% of excess over $12,000. brand or trade names to designate, de­ Over $14,000 but not over $18,000— $3,812, plus 41% of excess over $14,000. scribe or refer to their sewing machines Over $16,000 but not over $18,000— $4,632, plus 44% of excess over $16,000. or sewing machine heads; or represent­ Over $18,000 but not over $20,000— $5,512, plus 45% of excess over $18,000. Over $20,000 but not over $22,000— ing through the use of any other words $6,412, plus 49 % of excess over $20,000. Over $22,000 but not over $24,000— $7,392, plus 51 % of excess over $22,000. or in any other manner that sewing Over $24,000 but not over $28,000__ $8,412, plus 54% of excess over $24,000. machines or sewing machine heads are Over $28,000 but not over $32,000__ $10,572, plus 57% of excess over $28,000. made by anyone other than the actual Over $32,000 but not over $38,000— $12,852, plus 60% of excess over $32,000. manufacturers. Over $38,000 but not over $44,000— $16,452, plus 63% of excess over $38,000. I t is further ordered, That the respond­ Over $44,000 but not over $50,000— $20,232, plus 68% of excess over $44,000. ents shall, within sixty (60) days after Over $50,000 but not over $60,000__ $24,312, plus 69% of excess over $50,000. service upon them of this order, file with Over $60,000 but not over $70,000— $31,212, plus 70% of excess over $60,000. the Commission a report, in writing, set­ Over $70,000 but not over $80,000— $38,212, plus 74% of excess over $70,000. ting forth in detail the manner and form Over $80,000 but not over $90,000— $45,612, plus 76% of excess over $80,000. in which they have complied with its Over $90,000 but not over $100,000_. $53,212, plus 78% of excess over $90,000. order. Over $100,000 but not over $150,000. $61,012, plus 82% of excess over $100,000. Over $150,000 but not over $200,000. $102,012, plus 85% of excess over $150,000. Issued: September 4, 1952. Over $200,000 but not over $300,000. $144,512, plus 88% of excess over $200,000. Over $300,000______;______$232,512, plus 89% of excess over $300,000. By the Commission. (2) Taxable years beginning after December 31, 1953. In the case of taxable years [ s e a l ] D. C. D a n i e l , beginning after December 31, 1953, there shall be levied, collected, and paid for each • Secretary. taxable year upon the surtax net income of every individual who is the head of a household the surtax shown in the following table: [F. R. Doc. 52-12232; Filed, Nov. 14, 1952; 8:49 a. m.] If the surtax net Income Is: The surtax shall be: Not over $2,000______17% of the surtax net income. Over $2,000 but not over $4,000___ $340, plus 18% of excess over -$2,000. Over $4,000 but not over $6,000_____ $700, plus 21% of excess over $4,000. Over $6,000 but not over $8,000___ $1,120, plus 23% of excess over $6,000. Over $8,000 but not over $10,000— $1,580, plus 27% of excess over $8,000. PROPOSED Over $10,000 but not over $12,000___ $2,120, plus 29% of excess over $10,000. Over $12,000 but not over $14,000— $2,700, plus 33% of excess over $12,000. Over $14,000 but not over $16,000— $3,360, plus 36% of excess over $14,000. RULE MAKING Over $16,000 but not over $18,000— $4,080, plus 39% of excess over $16,000. Over $18,000 but not over $20,000— $4,860, plus 40% of excess over $18,000. Over $20,000 but not over $22,000— $5,660, plus 44% of excess over $20,000. DEPARTMENT OF THE TREASURY Over $22,000 but not over $24,000— $6,540, plus 46% of excess over $22,000. Over $24,000 but not over $28,000. _. $7,460, plus 49% of excess over $24,000. Bureau of Internal Revenue Over $28,000 but not over $32,000— $9,420, plus 51% of excess over $28,000. Over $32,000 but not over $38,000— $11,460, plus 55% of excess,over $32,000. [ 26 CFR Part 29 ] Over $38,000 but not over $44,000— $14,760, plus 59% of excess over $38,000. Over $44,000 but not over $50,000— $18,300, plus 63% of excess over $44,000. I n c o m e T a x ; T a x a b l e Y e a r s B e g in n i n g Over $50,000 but not over $60,000___ $22,080, plus 65 % of excess over $50,000. A f t e r D e c e m b e r 31,1941 Over $60,000 but not over $70,000— $28,580, plus 68% of excess over $60,000. Over $70,000 but not over $80,000— HEAD OF HOUSEHOLD $35,380, plus 71% of excess over $70,000. Over $80,000 but not over $90,000. $42,480, plus 73% of excess over $80,000. Notice is hereby given, pursuant to Over $90,000 but not over $100,000— $49,780, plus 77% of excess over $90,000. the Administrative Procedure Act, ap­ Over $100,000 but not over $150,000. $57,480, plus 80% of excess over $100,000. proved June 11, 1946, that the regula­ Over $150,000 but not over $200,000. $97,480, plus 84% of excess over $150,000. tions set forth in tentative form below Over $200,000 but not over $300,000. $139,480, plus 87% of excess over $200,000. iare proposed to be prescribed by the Over $300,000______$226,480, plus 88% of excess over $300,000. Commissioner of Internal Revenue, with ¡the approval of the Secretary of the (3) Definition of head of household. For constitutes for such taxable year the prin­ ¡Treasury. Prior to the final adoption of the purposes of this chapter, an Individual cipal place of abode, as a member of such shall be considered, a head of a household household, of: feuch regulations, consideration will be If, and only if, such individual is not mar­ (A ) A son, stepson, daughter, or step­ given to any data, views, or arguments ried at the close of his taxable year and daughter of the taxpayer, or a descendant [pertaining thereto which are submitted maintains as his home a household which of a son or daughter of the taxpayer, but if Saturday, November 15, 1952 FEDERAL REGISTER 10463 such son, stepson, daughter, stepdaughter, ever, such person is married at the close whom the taxpayer is married at the or descendant Is married at the close of the of the taxable year of the taxpayer, the close of his taxable year was a nonresi­ taxpayer’s taxable year, only if the taxpayer dent alien. A taxpayer shall be con­ is entitled to an exemption for the taxable taxpayer may qualify as the head of a year for such person under section 25 ( b ); household by reason of such person only sidered married at the close of his tax­ or if the taxpayer is entitled to an exemp­ able year if his spouse (other than a (B ) Any other person who is a dependent tion for his taxable year under section spouse who is a nonresident alien) dies of the taxpayer, if the taxpayer is entitled to 25 (b) for such person, that is, only if during such year. an exemption for the taxable year for such such person has a gross income of less (c) Household. Section 12 (c) is person under section 25 (b). than $600 for the calendar year in which applicable only where the household An individual shall be considered as main­ the taxable year of the taxpayer begins, actually constitutes the home of the tax­ taining a household only if over half of the if the taxpayer supplies more than one- payer.for his taxable year and also con­ cost of maintaining the household during half of the support of such person for stitutes the principal place of abode of the taxable year is furnished by such indi­ at least one other person specified in vidual. such calendar year, and if such person does not make a joint return with his section 12 (c) (3) (A ) or provided for (4) Determination of status. For the by section 12 (c) (3) (B) for such tax­ purposes of this subsection— spouse for the taxable year beginning in (A ) A legally adopted child of a person such calendar year. For example, if such able year, without regard to the fact shall be considered a child of such person person is an unmarried son of the tax­ that the physical location of such house­ by blood; payer, the taxpayer is not deprived of his hold may have changed during such (B ) An individual who is legally sepa­ status as the head of a household be­ taxable year. It is not sufficient that the rated from his spouse under a decree of di­ cause the son has income in excess of taxpayer maintain the household with­ vorce or of separate maintenance shall not $600 for the calendar year in which the out being its occupant. The taxpayer be considered as married; and such other person must occupy the (C ) A taxpayer shall be considered as not taxable year of the taxpayer begins; if, married at the close of his taxable year if however, such son is married at the close household for the entire taxable year of at any time during the taxable year his of the taxable year of the taxpayer, the the taxpayer. They will be considered spouse is a nonresident alien; and taxpayer still may qualify as the head of as occupying the household for such en­ (D ) A taxpayer shall be considered as mar­ a household, but only if the gross income tire taxable year notwithstanding tem­ ried at the close of his taxable year if his of the son is less than $600 for the cal­ porary absences from the household due spouse (other than a spouse described in endar year in which the taxable year of to special circumstances. A nonperma­ subparagraph (C)) died dining the taxable nent failure to occupy the common abode year. the taxpayer begins and the other con­ (5) Nonresident alien. For the purposes ditions for allowance of the dependency by reason of illness, education, business, of this chapter a taxpayer shall in no case credit under section 25 (b) are met. vacation, military service, or a custody be considered a head of a household if at (3) Section 12 (c) (3)

Sec. 310. G ross in c o m e of dependent op [ 26 CFR Part 29 ] [ 26 CFR Part 29 ] TAXPAYER (REVENUE ACT OP 1951, APPROVED OC­ I n c o m e T a x ; T axable Y ears B e g in n in g TOBER 20, 1 9 5 1 ). I n c o m e T a x ; T axable Y ears B e g in n in g A fter D ec. 31,1941 (a) Increase in amount of gross income A fter D ec. 31, 1941 permitted. Section 25 (b) (1) (D) (relating in c o m e p u r s u a n t to aw ard o f in te r sta te to exemptions for dependents of taxpayer) is CORPORATIONS TO SUBMIT EVIDENCE OF COMMERCE COMMISSION hereby amended by striking out “$500” and CHARITABLE CONTRIBUTION CLAIMED AS inserting in lieu thereof “$600”. DEDUCTION IN TAXABLE YEAR PRECEDING Notice is hereby given, pursuant to (b ) Effective date. The amendment made YEAR OF CONTRIBUTION the Administrative Procedure Act, ap­ by subsection (a) shall be applicable only proved June 11, 1946, that the regula­ with respect to taxable years beginning after Notice is hereby given, pursuant to the December 31, 1950. tions set forth in tentative form below Administrative Procedure Act, approved are proposed to be prescribed by the P ar. 5. Section 29.25-3, as amended by June 11, 1946, that the regulations set Commissioner of Internal Revenue, with Treasury Decision 5893, approved April forth in tentative form below are pro­ the approval of the Secretary of the 4, 1952, is amended further as follows: posed to be prescribed by the Commis­ Treasury. Prior to the final adoption (A ) By striking “ as amended by the sioner of Internal Revenue, with the ap­ of such regulations consideration will Revenue Act of 1948” from the first sen­ proval of the Secretary of the Treasury. be given to any data, views, or argu­ tence of paragraph (d) (1 ); and Prior to the final adoption of such regu­ ments pertaining thereto which are sub­ (B) By striking “$500,” from the first lations, consideration will be given to mitted in writing in duplicate to the sentence of paragraph (d) (5), relating any data, views, or arguments pertain­ Commissioner of Internal Revenue, to exemption for dependents whose gross ing thereto which are submitted in writ­ Washington 25, D. C., within the period income is less than a certain figure, and ing in duplicate to the Commissioner of of 30 days from the date of publication Internal Revende, Washington 25, D. C., inserting in lieu thereof the following: of this notice in the F ederal R eg ister . “ $600 ($500 for a taxable year beginning within the period of 30 days from the The proposed regulations are to be is­ after December 31,1947, and before Jan­ date of publication of this notice in the sued under the authority contained in uary 1, 1951),” . F ederal R egister. The proposed regu­ sections 62 and 3791 of the Internal Par. 6. There is inserted immediately lations are to be issued under the author­ Revenue Code (53 Stat. 32, 467; 26 preceding § 29.51-1 the following: ity contained in sections 62 and 3791 of U. S. C. 62, 3791). the Internal Revenue Code (53 Stat. 32, Sec. 301. T ax treatm ent i n case o p head o p [ s e a l] J o h n B. D u n l a p , HOUSEHOLD (REVENUE ACT OP 1951, APPROVED 467; 26 U. S. C. 62, 3791). Commissioner of Internal Revenue. OCTOBER 20, 1 9 5 1 ). [ s e a l ] J o h n B. D u n l a p , ***** Commissioner of Internal Revenue. In order to conform Regulations 111 (b ) Computation of tax "by collector. (1) <26.CFR Part 29) to section 611 of the Section 51 (f) (1) (relating to tax computed P aragraph 1. Section 29.23 (q )- l of Revenue Act of 1951, such regulations by collector in case of wage earners) is here­ Regulations 111 as amended by Treasury are amended as follows: by amended by adding at the end thereof Decision 5924, approved August 4, 1952, the following: “In the case of a head of a P aragraph 1. There is inserted imme­ household electing the benefits of this sub­ is further amended as follows: diately preceding § 29.42-1 the follow­ section, the tax shall be computed by the (A ) By inserting in lieu of the second ing: and third sentences of paragraph (c) collector under Supplement T without re­ S e c . 611. I n c o m e p u r s u a n t t o a w a r d . o f gard to the taxpayer’s status as head of a thereof the following: “For taxable years INTERSTATE COMMERCE COMMISSION (REVENUE household." beginning after December 31, 1948, such ACT OF 1951, APPROVED OCTOBER 20, 1 9 5 1 ). * * * * • election shall be made only at the time (a) Notwithstanding section 42 of the In­ (c) Effective date. The amendments made of the filing of the return for the taxable ternal Revenue Code, amounts received, pur­ by this section shall be applicable only with year and shall be signified by reporting suant to an award under the order Issued respect to taxable years beginning after Oc­ such contribution or gift on the return. under the Railway Mail Pay Act of 1916 by tober 31, 1951. There shall be attached to such return a the Interstate Commerce Commission on written declaration that the resolution December 4, 1950, as compensation for the P ar. 7. Section 29.51-2 (c), as added transportation of mail during 1950 and prior by Treasury Decision 5649, approved Au­ authorizing the contribution or gift was years shall be deemed to be income which gust 25, 1948, is amended by adding im­ adopted by the board of directors during accrued in the taxable years in which the mediately after subparagraph (3), the taxable year, and such declaration services to whidh such compensation relates thereof, the following new subpara­ shall be verified by a statement signed by were rendered. Notwithstanding section 292 graph: the president or other principal officer of of such code, no interest shall be assessed or the corporation that it is made under the collected for any period prior to July 1, 1951, (4) Head of household. In the case of penalties of perjury. With respect to with respect to that part of any deficiency a head of a household electing to make which the Secretary determines to be at­ contributions or gifts authorized on or tributable to the inclusion of income in a his return on Form 1040A in accordance after January 1, 1953, there shall be at­ with the rules prescribed in this section, taxable year by reason of the application of tached to the return, in addition to the this section. Any deficiency attributable to the tax shall be computed under Supple­ written declaration referred to in the the inclusion of income in any taxable year ment T without regard to the status of preceding sentence, a copy of the resolu­ by reason of the application of this section the taxpayer as the head of a household. tion of the board of directors authorizing may be assessed at any time prior to the expiration of the period for assessment with ar such contribution or gift.” P . 8. There is inserted immediately respect to the taxable year of the taxpayer preceding § 29.402-1 the following: (B) By inserting in lieu of the fifth which includes December 4, 1950, notwith­ and sixth sentences of paragraph (c) Sec. 301. T ax treatm ent i n case op head op standing the provisions of section 275 of the HOUSEHOLD (REVENUE ACT OP 1951, APPROVED thereof the following : “For taxable years Internal Revenue Code or any other pro­ OCTOBER 20, 19 5 1 ). beginning after December 31, 1942, and vision of law or rule of law which would ***** before January 1,1949, the election shall otherwise prevent such assessment. (b ) Computation of tax by collector. be signified by a written statement filed ***** • * * with the consent hereinbefore described P ar. 2. Section 29.42-1 (a ), as amended (2) Section 402 (relating to effect of elec­ in which the contribution or gift shall by Treasury Decision 5405, approved tion to pay the tax imposed by Supplement September 22, 1944, is further amended T) is hereby amended by adding at the end be specified together with a written dec­ laration that the resolution authorizing by adding at the end thereof the follow­ thereof the following: “In the case of a head ing new sentence: “ As to amounts re­ of a household electing to have his tax com­ the contribution or gift was adopted by ceived, pursuant to an award under the puted by the collector pursuant to the pro­ the board of directors during the taxable visions of section 51 (f), the tax imposed order issued on December 4, 1950, under by section 400 shall be computed without year with respect to which thé deduction the Railway Mail Pay Act of 1916 by the regard to the status of the taxpayer as a is claimed, and such declaration shall be Interstate Commerce Commission, as head of a household.” verified by a statement signed by the compensation for the transportation of (c) Effective date. The amendments made president or other principal officer of the mail during 1950 and prior years, see sec­ by this section shall be applicable only with corporation that it is made under the respect to taxable years beginning after Octo­ tion 611 (a) of the Revenue Act of 1951.” ber 31, 1951. penalties of perjury.” Par. 3. Section 29.275-1, as amended [F. R. Doc. 52-12243; Filed, Nov. 14, 1952; [F. R. Doc. 52-12237; Filed, Nov. 14, 1952; by Treasury Decision 5516, approved 8:53 a. m.] 8:51 a. m.] May 27, 1946, is further amended by 10465 Saturday, November 15t 1952 FEDERAL REGISTER the Internal Revenue Code (53 Stat. 32, the contract of employment between the redesignating present paragraphs (1) employee and the employer for a period 467; 26 U. S. C. 62, 3791) . through (q) as subparagraphs (1) of at least 12 years, through (6) and inserting a new para­ [ seal] Justin F. W inkle, (c) The assignment or release was graph (1) immediately preceding the last Acting Commissioner made after the termination of the em­ undesignated paragraph thereof: of Internal Revenue. ployee’s employment with such employer, (1) Any deficiency attributable to the (d) The assignment or release con­ In order to conform Regulations 111 veyed all the rights of the employee in inclusion of income in any taxable year (26 CFR Part 29) to section 329 of the by reason of the application of section the future profits or receipts of such Revenue Act of 1951, approved October employer and conveyed no other rights 611 (a) of the Revenue Act of 1951 20, 1951, relating to capital gains treat­ (which qualifies section 42 with respect ment of certain termination payments of the employee, and to the taxable year in which amounts re­ (e) The total amount to which the to employees, such regulations are employee became entitled pursuant to ceived, pursuant to an award under the amended as follows: order issued on December 4, 1950, under the assignment or release was received Paragraph 1. There is inserted imme­ by the employee after the termination the Railway Mail Pay Act of 1916 by diately preceding § 29.117-1 the follow­ the Interstate Commerce Commission, of his employment with such employer as compensation for the transportation ing: and in one taxable year of the employee. Sec. 329. R eceipts of certain termination of mail during 1950 and prior years are It is immaterial whether the contract of to be included in income) may be as­ PAYMENTS BY EMPLOYEE (REVENUE ACT OF 1951, APPROVED OCTOBER 20, 195 1). employment is oral or written provided sessed at any time prior to the expira­ (a ) Taxability to employee as capital gain. the prescribed conditions are met. The tion of the period for assessment with Section 117 of the Internal Revenue Code is requirement that the assignment or re­ respect to the taxable year of the tax­ hereby amended by adding at the end thereof lease be made after the termination of payer which includes December 4, 1950, the following subsection: the employee’s employment contem­ notwithstanding the provisions of sec­ (p ) Taxability to employee of termination plates a complete and bona fide termina­ tion 275 or of any other provision of law payments. Amounts received from the as­ tion of the relationship of employer and or rule of law, such as the provisions of signment or release by an employee, after employee and not merely, for example, a section 3760 or the doctrine of res judi­ more than twenty years’ employment, of all termination of such relationship under cata, which would otherwise prevent his rights to receive, after termination of his the particular contract or contracts of such assessment. employment and for a period of not less than five years (or for a period ending with employment pursuant to which the em­ Par. 4. There is inserted immediately his death), a percentage of future profits or ployee acquired his rights in the future preceding section 293 the following: receipts of his employer shall be considered profits or receipts of the employer. The an amount received froni the sale or ex­ contract need not expressly provide that Sec. 611. I ncome pu rsuant to award op change of a capital asset held for more than the employee shall share in the future INTERSTATE COMMERCE COMMISSION (REVENUE six months, if such rights were Included in ACT OP 1951, APPROVED OCTOBER 20, 195 1). profits or receipts of the employer for a the terms of the employment of such em­ minimum period of five years. However, ***** ployee for not less than twelve years, and if (b ) Section 292 (relating to interest on the total of the amounts received for such if the contract does not expressly so pro­ deficiencies) is hereby amended by adding at assignment or release are received in one vide and the assignment or release is the end thereof the following new subsec­ taxable year and after the termination of made prior to the expiration of five years tion: such employment. following the termination of employ­ (d ) With respect to any corporation en­ (b ) Effective date. The amendment made ment, the terms of the contract consid­ titled to receive payment for the transporta­ by this section shall be applicable with re­ ered in conjunction with the facts in the tion of United States mail, if an award is spect to taxable years beginning after Decem­ particular situation must establish that retroactively received for the transportation ber 31, 1950. the rights of the employee to a percent­ of United States mail, and if such award is age of future profits or receipts, in all required to be treated as income in the year P ar. 2. There is inserted immediately after § 29.117-10, as added by Treasury probability, will extend to a period of not or years in which the mail was carried, then, less than five, years from the date of ter­ notwithstanding the provisions of subsection Decision 5881, approved February 11, mination of employment o r for a period (a ) of this section, no interest shall be due, 1952, the following new section: with respect to any period prior to thirty ending with his death. Section 117 (p) days after such award is granted, for tax §29.117-11 Capital gains treatment has application only to an assignment or deficiencies resulting from the inclusion of of certain termination payments. For release made by the employee who ac­ such additional mail payments retroactively. taxable years beginning after December quired the right to a percentage of future [P. R. Doc. 52-12" Piled, Nov. 14, 1952; 31,1950, certain amounts received by an profits or receipts of the employer, and 8 • m.] employee pursuant to the assignment or has no application to amounts received release by the employee of all his rights other than as payment for assignment to receive, after termination of his em­ or release of such right. Section 117 (p) ployment and for a period of not less has no effect upon the determination of than five years or for a period ending the income tax of the employer making [ 26 CFR Part 29 ] with his death, a percentage of future the payment to the employee. profits or receipts of his employer, that Income, T ax; T axable Y ears B eginning [F. R. Doc. 52-12239; Filed, Nov. 14, 1052; is, profits or receipts attributable to a A fter D ec. 31, 1941 8:51 a. m.] period subsequent to termination of em­ TERMINATION PAYMENTS TO FORMER EM­ ployment, shall, under the provisions of PLOYEES CONSIDERED CAPITAL GAINS section 117 (p ), be considered and treat­ Notice is hereby given, pursuant to the ed as ah amount received from the sale [ 26 CFR Parts 29, 40 ] Administrative Procedure Act, approved or exchange of a capital asset held for June 11, 1946, that the regulations set more than six months. The provisions Income and Excess Profits T axes; T ax­ forth in tentative form below are pro­ of section 117 (p) shall have application able Y ears Beginning A fter De*& 31, 1941, and Ending A fter June 30, 050, posed to be prescribed by the Commis­ to such payments only if the following sioner of Internal Revenue, with the ap­ conditions are met: R espectively proval of the Secretary of the Treasury. (a) The employee was employed by CERTAIN PAYMENTS TO ENCOURAGE EXPLORA­ Prior to the final adoption of such regu­ the employer, in whose future profits or TION, DEVELOPMENT, AND MINING FOR lations, consideration will be given to any receipts the employee has an interest, DEFENSE PURPOSES EXCLUDED IN COM­ data, views, or arguments pertaining for a period of more than 20 years prior PUTING GROSS INCOME AND EXCESS PROF­ to the assignment or release by the em­ thereto which are submitted in writing ITS NET INCOME in duplicate to the Commissioner of In ­ ployee of his rights in such future profits or receipts, Notice is hereby given, pursuant to ternal Revenue, Washington 25, D. C., the Administrative Procedure Act, ap­ within the period of 30 days from the (b) The rights of the employee to a percentage of the future profits or re­ proved June 11, 1946, that the regula­ date of publication of this notice in the tions set forth in tentative form below F ederal R egister. The proposed regu­ ceipts of such employer, which rights are the subject of the assignment or re­ are proposed to be prescribed by the lations are to be issued under the author­ Commissioner of Internal Revenue, with ity contained in sections 62 and 3791 of lease, were incorporated in the terms of No. 224- -5 10466 PROPOSED RULE MAKING the approval of the Secretary of the or advance; (iii) for the encouragement under section 23, nor shall any such ex­ Secretary of the Treasury. Prior to the of exploration for, or development or penditure increase the basis under sec­ final adoption of such regulations, con­ mining of, a critical and strategic min­ tion 113 of the taxpayer’s property either sideration will be given to any data, eral or metal; and (iv) pursuant to or in for determining gain or loss on sale, ex­ views, or arguments pertaining thereto connection with a plan of exploration change, or other disposition or for com­ which are submitted in writing in du­ for, or development or production of, puting depletion or depreciation (includ­ plicate to the Commissioner of Internal such mineral or metal and an undertak­ ing amortization under section 124A). Revenue, Washington 25, D. C., within ing to expend or use any amounts re­ Upon the repayment of any portion of the period of 30 days from the date of ceived under the plan for the purpose any amount to which section 22 (b) (15) publication of this notice in the F ederal and in accordance with the terms and is applicable and which has been ex­ R e g ister . The proposed regulations are conditions upon which such amounts are pended for the purpose and in accord­ to be issued under the authority con­ paid, which plan and undertaking have ance with the terms and conditions upon tained in sections 62 and 3791 of the In­ been submitted by the taxpayer and ap­ which it was paid to the taxpayer, any ternal Revenue Code (53 Stat. 32, 467; proved by the United States or by an expenditures attributable to such amount 26 ü. S. C. 62, 3791). agency or instrumentality of the United made by the taxpayer shall, as provided States; and (2) for which the taxpayer in section 23, be allowed to the taxpay­ [ s e a l] J u s t in F. W i n k l e , Acting Commissioner has accounted, or is required to account, er as a deduction, and any such expendi­ of Internal Revenue. to an appropriate agency of the United tures shall, as provided in section 113, States Government for the expenditure increase the basis of the taxpayer’s prop­ In order to conform Regulations 111 or use thereof for the purpose and in erty, to the extent of such repayment as (26 CFR Part 29) to section 306 of the accordance with the terms and condi­ if such expenditures had been made at Excess Profits Tax Act of 1950, approved tions upon which such amounts are paid. the time of such repayment. Such ex­ January 3,1951, and in order to conform Section 22 (b) (15) is applicable only to penditures shall to the extent of the re­ Regulations 130 (26 CFR Part 40) to sec­ an amount which meets each test or re­ payment be expensed or capitalized, as tion 433 (a) (1) (P) of the Internal quirement set forth in this paragraph. the case may be, in the order in which Revenue Code, as added by section 101 of The section is applicable whether or not they were actually made. This para­ the Excess Profits Tax Act of 1950, such the payee is obligated to repay to the graph shall be applicable only with re­ regulations are amended as follows: United States any portion or all of the spect to taxable years beginning after P aragraph 1. There is inserted imme­ amount so received. However, section December 31, 1950. diately after § 29.22 (b) (14)-1, as added 22 (b) (15) is not applicable to any loan P ar. 2. Section 29.22 (a )-13 (a) is by Treasury Decision 5371, approved or advance for the repayment of which amended by adding at the end thereof May 11, 1944, the following: the borrower’s liability is unconditional and legally enforceable. Nor is section the following : “For exclusion from gross [Sec. 22. Gross in c o m e .] income of income attributable to the for­ [ ( b ) Exclusions from gross income. Tne 22 (b) (15) applicable to any part of the purchase price of a critical and strategic giveness or discharge of a grant or loan following items sbaU not be included in gross made to a taxpayer by the United States income and shall be exempt from taxation mineral or metal received, whether be­ under this chapter:] fore, on, or after delivery, by the seller for the encouragement of exploration for, or development or mining of, crit­ Sec. 306. P a ym e n ts to encourage explora­ from the United States or any agency or instrumentality thereof, irrespective of ical and strategic minerals or metals, see t io n , development, and m in in g for defense § 29.22 (b) (15>-!.** PURPOSES (EXCESS PROFITS TAX ACT OF I960, whether such purchase price is below, at, P ar. 3. Section 29.23 (a )- l is amended APPROVED JANUARY 3, 19 5 1 ). or above the established ceiling or cur­ Effective with respect to taxable years be­ rently prevailing market price. As used by adding at the end thereof the fol­ ginning after December 31, 1950, section 22 in section 22 (b) (15) and this section, lowing: “ As to the deductibility of ex­ (b ) of the Internal Revenue Code is amended the term “ critical and strategic minerals penditures attributable to a grant or by adding the following new paragraph: or metals’’ means those minerals and loan made to a taxpayer by the United (15) Payments to encourage exploration, metals listed in section 450 (b), as well States for the encouragement of ex­ development,.. and mining for defense pur­ as such other minerals and metals as are ploration for, or development or mining poses. An amount paid to a taxpayer by the certified pursuant to such section as of critical and strategic minerals or United States (or any agency or instru­ being essential to the defense effort of metals, see section 22 (b) (15) and mentality thereof), whether by grant or loan, §29.22 (b) (15)-1.” and whether or not repayable, for the en­ the United States and as not having been normally produced in appreciable quan­ P ar. 4. Section 29.113 (a )-l is amend­ couragement of exploration, development, or ed by adding at tlie end thereof the mining of critical and strategic minerals or tities within the United States, and such metals pursuant to or in connection with other minerals and metals as are con­ following: “For special rules for deter­ any undertaking approved by the United sidered by those departments, agencies, mining the basis, both unadjusted and States (or any of its agencies or instru­ and instrumentalities of the United adjusted, of property acquired or im­ mentalities) and for which an accounting States charged with the encouragement proved with the proceeds of a grant or is made or required to be made to an ap­ of exploration for, and development and loan made to a taxpayer by the United propriate governmental agency, and the for­ States for the encouragement of ex­ giveness or discharge of any of such amount. mining of, critical and strategic minerals and metals to constitute critical and ploration for, or development or mining Any expenditures (other than expenditures of, critical and strategic minerals or made after the repayment of such grant or strategic minerals and metals for that loan) attributable to such grant or loan shall purpose. See, for example, section 7 of metals, see section 22 (b) (15) and not be deductible by the taxpayer as an ex­ Order-1 of the Defense Minerals Explor­ § 29.22 (b) (1 5 )-1 .” pense nor increase the basis of the taxpayer’s ation Administration, March 7, 1952, 17 P ar. 5. Section 29.113 (b) (1)-1, as property either for determining gain or loss F. R. 2090. amended by Treasury Decision 5873, ap­ on sale, exchange, or other disposition or for proved December 7, 1951, is further (b) Exclusion from gross income. For computing depletion or depreciation, but amended by adding at the end thereof upon the repayment of any portion of any any taxable year beginning after De­ the following: “ For adjustment to basis such grant or loan which has been expended cember 31, 1950, any amount to which on account of expenditures attributable in accordance with the terms thereof such section 22 (b) (15) is applicable is, by deductions and such increase in basis shall to a grant or loan made to a taxpayer by the terms of such section, excluded from the United States for the encouragement to the extent of such repayment be allowed gross income. Section 22 (b) (15) also as if made at the time of such repayment. of exploration for, or development or excludes from gross income for such tax­ mining of, critical and strategic minerals § 29.22 (b) (15)—1 Payments to en­ able year any income attributable to the or metals, see section 22 (b) (15) and courage exploration, development, and forgiveness or discharge of any indebted­ section 29.22 (b) (15)-1.” mining for defense purposes— (a) Ap­ ness to which such section is applicable. P ar. 6. Section 40.433 ( a ) -2 (p ) is plicability of section 22 (b) (15). Sec­ (c) Expense deduction; basis for gain amended to read as follows: tion 22 (b) (15) is applicable only to or loss, depletion, or depreciation. Ex­ amounts (1) which are paid to a tax­ cept as provided in this paragraph any (p) (1) Section 433 (a) (1) (P ) is payer (i) by the United States or by an expenditure attributable to an amount applicable only to amounts (i) which agency or instrumentality of the United received by a taxpayer to which section are paid to a taxpayer (q) by the United States; (ii) as a grant, gift, bounty, 22 (b) (15) is applicable shall not be States or by an agency or instrumentality bonus, premium, incentive, subsidy, loan, deductible by the taxpayer as an expense of the United States; (b) as a grant, 10467 Saturday, November 15, 1952 FEDERAL REGISTER cember 31, 1950, see section 22 (b) (15) the Internal Revenue Code (53 Stat. 32, gift, bounty, bonus, premium, incentive, 467; 26 U. S. C. 62, 3791). subsidy, loan, or advance; (c) for the and the regulations thereunder. encouragement of exploration for, or de­ (3) Except as provided in this subpar­ [ s e a l ] J o h n B. D u n l a p , velopment or mining of, a critical and agraph, any expenditure attributable to Commissioner of Internal Revenue. an amount received by a taxpayer to strategic mineral or metal; and (d) pur­ In order to conform Regulations 111 which section 433 (a) (1) (P> is appli­ suant to or in connection with a, plan of (26 CFR Part 29) and Regulations 130 cable shall not be deductible by the tax­ exploration for, or development or pro­ (26 CFR Part 40) to section 207 of the duction of, such mineral or metal and payer as an expense under section 23 in determining normal-tax net income for Revenue Act of 1950, approved Septem­ an Undertaking to expend or use any ber 23,1950, and to section 304 (d) of the amounts received under the plan for the the purpose of computing excess profits net income, nor shall any such expendi­ Excess Profits Tax Act of 1950, approved purpose and in accordance with the January 3,1951, which sections relate to terms and conditions upon which such ture increase the basis under section 113 of the taxpayer’s property for such pur­ the definition of the term “ mining” and amounts are paid, which plan and under­ pose either in determining gain or loss to the computation of gross income from taking have been submitted by the tax­ on sale, exchange, or other disposition mining, such regulations are amended as payer and approved by the United States or in computing depletion or deprecia­ follows: v or by an agency or instrumentality of P aragraph tion (including amortization under sec­ 1. Section 29.23 (m )-l (f) the United States; and (ii) for which tion 124A). Upon the repayment of any of Regulations 111, as amended by the taxpayer has accounted, or is re­ portion of any amount to which section Treasury Decision 5461, approved July quired to account, to an appropriate 9, 1945, is further amended as follows: 433 (a) (1) (P ) is applicable and which agency of the United States Government has been expended for the purpose and (A ) By inserting at the end of the for the expenditure or use thereof for the in accordance with the terms and con­ second undesignated paragraph thereof purpose and in accordance with the ditions upon which it was paid to the (which paragraph begins with the words terms and conditions upon which such taxpayer, any expenditures attributable “In the case of a crude mineral prod­ amounts are paid. Section 433 (a) (1) to such amount made by the taxpayer uct” ) the following: (P ) is applicable only to an amount shall, as provided in section 23, be al­ For taxable years beginning after De­ which meets each test or requirement lowed to the taxpayer as a deduction in cember 31, 1949, the term “mining” as set forth above. The section is appli­ determining normal-tax net income for used herein also includes so much of the cable whether or not the payee is obli­ the purpose of computing excess profits transportation of ores or minerals gated to repay to the United States any net income, and any such expenditures (whether or not by common carrier) portion or all of the amount so received. shall, as provided in section 113, increase from the point of extraction from the However, section 433 (a) (1) (P) is not the basis of the taxpayer’s property for ground to the plants or mills in which applicable to any loan or advance for such purpose, to the extent of such re­ the ordinary treatment processes are ap­ the repayment of which the borrower’s payment as if such expenditures had plied thereto as is not in excess of 50 liability is unconditional and legally en­ been made at the time of such repay­ miles, and, if the Commissioner finds forceable. Nor is section 433 (a) (1) (P) ment. Such expenditures shall to the that both the physical and other re­ applicable to any part of the* purchase extent of the repayment be expensed or quirements are such that the ore or min­ price of a critical and strategic mineral * capitalized, as the case may be, in the eral must be transported a greater dis­ or metal received, whether before, on, or order in which they were actually made. tance to such plants or mills, the after delivery, by the seller from the This subparagraph shall be applicable transportation over such greater dis­ United States or any agency or in­ only with respect to taxable years begin­ tance. The taxpayer shall file an orig­ strumentality thereof, irrespective of ning before January 1, 1951, and ending inal and one copy of an application for whether such purchase price is below, at, after June 30, 1950. For similar provi­ the inclusion of such greater distance or above the established ceiling or cur­ sions with respect to deductions and in the computation of his gross income rently prevailing market price. As used basis in determining net income for tax­ from mining with the Commissioner of in section 433 (a) (1) (P) and this para­ able years beginning after December 31, Internal Revenue, Washington 25, D. C., graph, the term “ critical and strategic 1950, see section 22 (b) (15) and the attention of the Special Technical Serv­ minerals or metals” means those min­ regulations thereunder. ices Division, Engineering and Valuation erals and metals listed in section 450 Branch. The application must include a (b ), as well as such other minerals and [F. R. Doc. 52-12242; Filed,' Nov. 14, 1952; 8:52 a. m.] statement setting forth in detail such metals as are certified pursuant to such facts concerning the physical and other section as being essential to the defense requirements for the construction and effort of the United States and as not operation of a treatment plant at a place having been normally produced in ap­ nearer to the point of extraction from preciable quantities within the United [ 26 CFR Parts 29, 40 1 the ground as are sufficient to apprise States, and such other minerals and the Commissioner of the exact basis of metals as are considered by those depart­ I n c o m e and E xcess P r o fits T a x e s ; T a x ­ able Y ears B e g in n in g A fter D ec. 31, the application. I f the taxpayer’s re­ ments, agencies, and instrumentalities turn is filed prior to receipt of notice of of the United States charged with the 1941, and E n d in g A fter J u n e 30, 1950, R espectively the Commissioner’s action upon the ap­ encouragement of exploration for, and plication, a copy of such application shall development and mining of, critical and DEFINITION OF TERM “MINING” AND COMPU­ be attached to the return. If, after an strategic minerals and metals to consti­ TATION OF GROSS INCOME FROM MINING application is approved by the Commis­ tute critical and strategic minerals and Notice is hereby given, pursuant to the sioner, there is a material change in any metals for that purpose. See, for exam­ of the facts relied upon in such applica­ ple, section 7 of Order-1 of the Defense Administrative Procedure Act, approved June 11, 1946, that the regulations set tion, a new application must be sub­ Minerals Exploration Administration, mitted by the taxpayer. March 7, 1952, 17 P. R. 2090. forth in tentative form below are pro­ (2) For any taxable year beginning posed to be prescribed by the Commis­ (B) By inserting in the third undesig­ before January 1,1951, and ending after sioner of Internal Revenue, with the nated paragraph thereof, after the words June 30, 1950, any amount to which sec­ approval of the Secretary of the Treas­ “ transportation of such product” in the tion 433 (a) (1) (P ) is applicable is, by ury. Prior to the final adoption of such first sentence and after the word “ trans­ the terms of such section, excluded in regulations, consideration will be given portation” in the second sentence, the determining excess profits net income. to any data, views, or arguments pertain­ following: “ (other than transportation Section 433 (a) (1) (P) also excludes in ing thereto which are submitted in writ­ treated, for the taxable year, as min­ determining excess profits net income for ing in duplicate to the Commissioner of in g )” , and by inserting-at the end of such taxable year any income attributa­ Internal Revenue, Washington 25, D. C., such paragraph the following new sen­ ble to the forgiveness or discharge of any within the period of 30 days from the date of publication of this notice in the tence: “For a description of transporta­ indebtedness to which such section is tion which is treated, for taxable years F ederal R eg ister . The proposed regu­ applicable. For similar provisions with .beginning after December 31, 1949, as respect to exclusions from gross income lations are to be issued under the author­ mining, see the preceding paragraph for taxable years beginning after De­ ity contained in sections 62 and 3791 of 10468 PROPOSED RULE MAKING

and section 114 (b) (4) (B ), as Sec. 304. T e c h n ic a l a m e n d m e n t s (e x c e s s June 11, 1946, that the regulations set amended.” PROFITS TAX ACT OF 1950, APPROVED JANUARY forth in tentative form below are pro­ (C) By striking the word “In” at the 3, 1 9 5 1 ). posed to be prescribed by the Commis­ beginning of the first undesignated para­ * * * * * sioner of Internal Revenue, with the ap­ graph following subparagraph (4), and (d ) Section 114 (b ) (4) (B ) of such code proval of the Secretary of the Treasury. by inserting in lieu thereof the follow­ [Internal Revenue Code] is hereby amended by striking out “731 and 735” and inserting Prior to the final adoption of such regu­ ing: “For taxable years beginning before in lieu thereof “450 and 453”. lations, consideration will be given to January 1, 1950, in” . * ♦ * * * any data, views, or arguments pertain­ (D) By inserting immediately after (g ) The amendments made by this section ing thereto-which are submitted in writ­ the first sentence of the first undesig­ shall be applicable with respect to taxable ing in duplicate to the Commissoner of nated paragraph following subpara­ years ending after June 3Q, 1950. Internal Revenue, Washington 25, D. C., graph (4) the following: within the period of 30 days from the Par. 3. Section 40.453-2 ( j ) (3) of Reg­ For taxable years beginning after De­ ulations 130 is amended as follows: date of publication of this notice in the cember 31, 1949, in determining “ gross (A ) By striking the words “ taxpayer F ederal R egister. The proposed regu­ income from the property” , the sale price establishes to the satisfaction of the lations are to be issued under the author­ of the product shall not be reduced by Commissioner that” in the second sen­ ity contained in section 62 of the Inter­ the costs and proportionate profits at­ tence of subdivision (i) and in the first nal Revenue Code (53 Stat. 32; 26 U. S. C. tributable to the transportation which is sentence of subdivision (iv) and substi­ 62). treated for such taxable year as mining, tuting in lieu thereof the following: [ s e a l] Ju s t in F. W i n k l e , that is, so much of the transportation “ Commissioner finds that both” . Acting Commissioner of ores or minerals (whether or not by (B) By striking the words “ taxpayer of Internal Revenue. common carrier) from the point of ex­ fails to establish to the satisfaction of traction from the ground to the plants the Commissioner that” in the second Regulations 130 (26 CFR, Part 40) are or mills in which the ordinary treatment sentence of subdivision (fv> and substi­ hereby amended by adding at the end of processes are applied thereto as is not tuting in lieu thereof the following: § 40.433 (b)-2 (a) the following new sen­ in excess of 50 miles (or, if the Commis­ “ Commissioner does not find that both” . tence: “In making the adjustment sioner finds that both the physical and (C) By inserting at the end of subdi­ required by section 433 (b) (6) for divi­ other requirements are such that the ore vision (i) of such section the following: dends received, the limitation provided or mineral must be transported a greater “ See § 29.23 (m )-l (f) of this chapter in section 26 (b) with respect to divi­ distance to such plants or mills, such (Regulations 111) as to the application dends in kind shall be applicable only if greater distance). Where such plants to be filed with the Commissioner with the dividend was received after August or mills are in excess of 50 miles (or of respect to transportation in excess of 31, 1950.” such greater distance) from the point 50 miles.” [F. R. Doc. 52-12236; Filed, Nov. 14, 1952; of extraction from the ground, then (D) By inserting immediately preced­ 8:51 a. m.] costs incurred for transportation in ex­ ing the last sentence of subdivision (iv) cess of 50 miles (or of such greater of such section the following: “ See distance) to the treatment plant and, § 29.23 (m )- l (f) of this chapter (Regu­ if transported by the taxpayer, the pro­ lations 111) as to the application to be portionate profits attributable to such filed with the Commissioner with respect [ 26 CFR Part 40 ] excess transportation should be sub­ to transportation in excess of 50 miles. E xcess P r o fits T a x ; T axable Y ears tracted from the sale price of the prod­ The amount attributable to transporta­ E n d in g A fter J u n e 30, 1950 uct to determine “ gross income from tion to be included in gross income shall TRANSITION FROM WAR PRODUCTION AND the property”. The amount attributable be an amount which is in the same ratio INCREASE IN PEACETIME CAPACITY to transportation to be included in gross to the costs incurred for, and (if trans­ income shall be an amount which is in ported by the taxpayer) the proportion­ Notice is hereby given, pursuant to the the same ratio to the costs incurred for, ate profits attributable to, the total Administrative Procedure Act, approved and (if transported by the taxpayer) transportation to the treatment plant as June 11, 1946, that the regulations set the proportionate profits attributable to, the transportation included within the forth in tentative form below are pro­ the total transportation to the treatment term ‘mining’ is to the total transpor­ posed to be prescribed by the Commis­ plant as the transportation included tation.” sioner of Internal Revenue, with the ap­ within the term “mining” is to such total (E) By inserting immediately after proval of the Secretary of the Treasury. transportation. subdivision (viii) of said section the fol­ Prior to the final adoption of such regu­ lowing : lations, consideration will be given to any P ar. 2. There is inserted immediately (ix) The provisions of subdivisions (i) data, views, or arguments pertaining before § 29.114-1 of such regulations the thereto which are submitted in writing follo w in g : and (iv) of this subparagraph with re­ spect to transportation of ores or min­ in duplicate to the Commissioner of In­ S e c . 207. P e r c e n t a g e d e p l e t io n ( r e v e n u e erals in determining “ gross income from ternal Revenue, Washington 25, D. C., ACT OF 1950, APPROVED SEPTEMBER 23, 195 0). the property” shall not be applicable in within the period of 30 days from the (a ) Transportation from mine. The sec­ date of publication of this notice in the ond sentence of section 114 (b ) (4) (B ) computing the tax for a taxable year F ederal R egister. The proposed regula­ (relating to the definition of gross income beginning prior to January 1, 1950, and from property) is hereby amended to read ending after June 30, 1950. In the case tions are to be issued under the author­ as follows: “The term ‘mining’ as used of such a taxable year, the provisions ity contained in section 62 of the Internal herein shall be considered to include not applicable to transportation: of the ores Revenue Code (53 Stat. 32; 26 U. S. C. merely the extraction of the ores or minerals or minerals shall be those provided in 62). from the ground but also the ordinary treat­ § 29.23 (m )- l (f) of this chapter (Regu­ ment processes normally applied by mine [ s e a l ] Ju s t in F. W in k l e , owners or operators in order to obtain the lations 111) for taxable years beginning Acting Commissioner of commercially marketable mineral product or before January 1, 1950. Internal Revenue. products, and so much of the transportation [F. R. Doc. 52-12238; Filed, Nov. 14, 1952; In order to conform Regulations 130 of ores or minerals (whether or not by com­ 8:51 a. m.] mon carrier) from the point of extraction (26 CFR Part 40) to section 516 of the from the ground to the plants or mills in Revenue Act of 1951, approved October which the ordinary treatment processes are 20,1951, such regulations are amended as applied thereto as is not in excess of 50 miles follows: unless the Secretary finds that the physical t 26 CFR Part 40 ] P aragraph 1. There is inserted im­ and other requirements are such that the E xcess P r o fits T a x ; T axable Y ears mediately preceding § 40.435-1 the fol­ ore or mineral must be transported a greater E n d in g A fter Ju n e 30, 1950 distance to such plants or mills.” lowing: COMPUTATION OF EXCESS PROFITS NET (b ) Effective date. The amendment made Sec. 516. T r a n s i t i o n f r o m w a r p r o d u c t io n INCOME by subsection (a) shall be applicable with AND INCREASE IN PEACETIME CAPACITY (REVENUE respect to taxable years beginning after Notice is hereby given, pursuant to the ACT OF 1951, APPROVED OCTOBER 20, 19 5 1 ). December 31, 1949. Administrative Procedure Act, approved * * * * * Saturday, November 15, 1952 FEDERAL REGISTER 10469

(b ) Technical amendments. Section 435 (4) The average monthly excess profits net of the Internal Revenue Code (53 Stat. (c) (relating to determination of average income of the taxpayer (computed in the 467; 26 U. S. C. 3791). base period net income) is hereby amended manner provided in section 443 ( e ) ) for— (A) The period comprising all taxable [ seal] John B. D unlap, as follows: Commissioner of Internal Revenue. (1) By inserting immediately after “445 years ending with or within the last 24 or 446,” the following: “or any subsection of months of its base period, and In order to conform Regulations 43 (B) The last taxable year ending before section 459,”. (1941 edition) (26 CFR Part 101), relat­ the first day of its base period, (2) By inserting immediately after “or un­ ing to the taxes on admissions, dues, and der such section” the following r “or sub­ are each 300 per centum or more of the aver­ initiation fees under the provisions of section”. age monthly excess profits net income (so the Internal Revenue Code, to Public S e c . 523. E f f e c t iv e d a t e o f t it l e v ( r e v e ­ computed) of the taxpayer for the period n u e ACT OF 1951, APPROVED OCTOBER 20, 1 9 5 1 ). comprising all taxable years ending with or Law 124 (82d Cong., 1st Session), ap­ Except as otherwise provided in section within the first 24 months of its base period. proved August 24, 1951, and to sections 506 (d), the amendments made by this title ***** 401, 402, 403, and 404 of the Revenue [including sec. 516] shall be applicable only S e c . 523. E f f e c t iv e d a t e o f t it l e v ( r e v e ­ Act of 1951 (Pub. Law 183, 82d Cong., 1st with respect to taxable years ending after n u e ACT OF 1951, APPROVED OCTOBER 20, 1 9 5 1 ). Session), approved October 20, 1951, June 30, 1950. Except as otherwise provided in section such regulations are hereby amended P ar. 2. Section 40.435-1 (c) is amended 506 (d), the amendments made by this title as follows: by inserting “or any subsection of sec­ [including sec. 516] shall be applicable only Paragraph 1. The words appearing in with respect to taxable years ending after parentheses in the heading beginning tion 459,” immediately after “or 446,” June 30, 1950. and by inserting “ or subsection” immedi­ “Part 101” immediately preceding “ Sub­ ately after “under whichever section” in § 40.459 (a )- l Transition from war part A—Introductory” , as amended by such section, so that such § 40.435-1 (c) production and increase in peacetime Treasury Decision 5562, approved May as so amended will read as follows: capacity. (a) A corporation which 16, 1947, are further amended to read commenced business before January 1, as follows: “ (Chapter 10 of the Internal (c) Average "base period net income; 1940, which has been engaged primarily Revenue Code as Amended by the determination. The average base period in manufacturing since January 1, 1940, Revenue Acts of 1941, 1942, and 1951; net income is the amount determined and which satisfies all the requirements and Chapter 9A of the Internal Revenue under section 435 (d) (for computation, provided in paragraphs (1) through (4) Code as Amended by the Revenue Act see paragraph (d) of this section), un­ of section 459 (a) may compute its aver­ of 1943, the Public Debt Act of 1944, and less the taxpayer is entitled to the bene­ age base period net income under section the Excise Tax Act of 1947).” fits of section 435 (e ), 442, 443, 444, 445, 459 (a ), for the purpose of computing P ar. 2. The first sentence of the first or 446, or any subsection of section 459, its excess profits tax for any taxable year paragraph of § 101.0, as amended by in which case the average base period ending after June 30, 1950, instead of Treasury Decision 5562, is further net income shall be the amount deter­ under any other applicable provision of amended by striking out the words “ and mined under whichever section or sub­ the Code. The average base period net section 622, Title VI, of the Revenue Act section, applicable to the taxpayer, re­ income computed under section 459 (a) of 1942,” and inserting in lieu thereof the sults in the lowest excess profits tax for shall be the amount computed under words “ section 622, Title VI, of the Rev­ the taxable year. section 435 (e) (2) (G ) (i) and (ii) and enue Act of 1942, and the Revenue Act of Par. 3. There is inserted immediately under § 40.435-5 (a) (7) (i) and (ii) and 1951,” . after § 40.458-8 the following: (b ). If the taxpayer computes its aver­ P ar. 3. Immediately preceding § 101.1, there is inserted the following: S e c . 516. T r a n s i t i o n f r o m w a r p r o d u c t io n age base period net income under sec­ AND INCREASE IN PEACETIME CAPACITY (REVENUE tion 459 (a), the base period capital ad­ Sec. 403. Effective date of a m e n d m e n ts ACT OF 1951, APPROVED OCTOBER 20, 195 1). dition provided in section 435 (f) shall RELATING TO ADMISSIONS (REVENUE ACT OF 1951, (a ) In general. Part I of subchapter D not be allowed in computing its excess APPROVED OCTOBER 20, 19 5 1 ). of chapter 1 is hereby amended by adding at profits credit. The amendments made by sections 401 and the end thereof a new section to read as (b) The date the corporation com­ 402 shall be applicable with respect to follows: menced business shall be determined for amounts paid on or after the first day of the first month which begins more than ten Sec. 459. M iscellaneous pro visions. the purpose of section 459 (a) under the days after the date of the enactment of this (a ) Average base period net income— rules provided in the regulations pro­ act for admissions on or after such date. transition from war production and increase mulgated under section 445, relating to Sec. 404. T ax o n cabarets, roof gardens, in peacetime capacity; In the case of a the computation of average base period ETC. (REVENUE ACT OF 1951, APPROVED OCTOBER taxpayer which commenced business before net income in the case of new corpora­ 20, 1 9 5 1 ). January 1, 1940, and since such date has tions. See § 40.445-1 (a) (2). ***** engaged primarily in manufacturing, the (b ) Effective date. The amendment made [F. R. Doc. 52-12240; Filed, Nov. 14, 1952; taxpayer’s average base period net income by subsection (a) shall be applicable only 8:52 a. m.] determined under this subsection shall be with respect to periods after 10 antemeridian the amount computed under section 435 (e) on the first day of the first month which (2) (G) (i) and (ii) if— begins more than ten days after the date of (1) The adjusted basis of the taxpayer’s the enactment of this act. total facilities (as defined in section 444 (d )) [ 26 CFR Part 101 1 as of the beginning of its base period (when P ar. 4. Section 101.1, as amended by added to the total facilities at such time of T axes on Admissions, D ues, and Treasury Decision 5562, is further all corporations with which the taxpayer > I nitiation F ees amended by adding at the end thereof •hag the privilege under section 141 of filing the following new paragraph (d ): a consolidated return for its first taxable NOTICE OF PROPOSED RULE MAKING (d) The Revenue Act of 1951 made year under this subchapter) did not exceed Notice is hereby given, pursuant to the $ , , ; further amendments to the Code ef­ 10 000 000 Administrative Procedure Act, approved (2) The basis (unadjusted) of the tax­ fective November 1, 1951. In the case June 11, 1946, that the regulations set payer’s total facilities (as defined in section of the cabaret tax, the amendment be­ forth in tentative form below are pro­ 444 ( d ) ) at the close of its base period was came effective at 10 a. m. on November 250 per centum or more of the basis (unad­ posed to be prescribed by the Commis­ justed) of its total facilities at the beginning sioner of Internal Revenue, with the 1,1951. of its base period; approval of the Secretary of the Treas­ P ar. 5. Immediately preceding § 101.2 (3) The percentage of the taxpayer’s ag­ ury. Prior to the final adoption of such there is inserted the following: gregate gross income which was from con­ regulations, consideration will be given tracts with the United States and related to any data, views, or arguments per­ P ublic L aw 124 ( 82d Congress, 1st Se ssio n), subcontracts was (A) at least 70 per centum Approved A ugust 24, 1951 for the period comprising all taxable years taining thereto which are submitted in beginning after December 31, 1941, and end­ writing, in duplicate, to the Commis­ * * * That section 1700 (a) (1) of the ing before January 1, 1946, (B) less than 20 sioner of Internal Revenue, Washington Internal Revenue Code is hereby amended by per centum for the period comprising all 25, D. C., within the period of 30 days adding at the end thereof the following new taxable years ending after December 31, 1945, from the date of publication of this no­ sentence: “No tax shall be imposed in the and before January 1,1950, and (C ) less than tice in the F ederal R egister. The pro­ case of admission free of charge of a mem­ 20 per centum for the period comprising all ber of the Armed Forces of the United States taxable years ending after December 31, 1949, posed regulations are to be issued under when in uniform.” and beginning before July 1, 1950; and the authority contained in section 3791 10470 PROPOSED RULE MAKING

Sec. 2. The amendment made by this act In uniform, and members of the Civilian P ar. 7. Immediately preceding § 101.13 shall be applicable to admissions on and Conservation Corps when in uniform are there is inserted the following: after the first day of the first month which begins more than ten days after the date of not liable for tax if admitted free, and Sec. 404. T ax o n cabarets, roof gardens, the enactment of this act. if admitted at a reduced rate are liable ETC. (REVENUE ACT OF 1951, APPROVED OCTOBER for tax on the reduced price. Except as 20, .1951). S e c . 401. R e m o v a l o f t a x o n f r e e a d m is ­ provided in subdivisions (iii) or (iv) of (a ) Ballrooms and dance halls. Section s i o n s (REVENUE ACT OF 1951, APPROVED OCTO­ this subparagraph, these exemptions do 1700 (e) (1) (relating to tax on cabarets, BER 20, 1 9 5 1 ). roof gardens, etc.) is hereby amended by Section 1700 (a) (1) (relating to tax on not apply to admissions after December 31, 1947. inserting after the second sentence thereof single or season tickets) is hereby amended the following hew sentence: “In no case by striking out the second, fourth, and fifth (iii) Effective August 1, 1948, the tax shall such term include any ballroom, dance sentences thereof. does not apply to the admission free of hall, or other similar place where the serving P ar. 6. Section 101.5, as amended by charge of a hospitalized member of the or selling of food, refreshment, or mer­ Treasury Decision 5682, approved De­ military, naval, or air forces of the chandise is merely incidental, unless such United States or of a person hospitalized place would be considered, without the ap­ cember 30, 1948, is further amended to plication of the preceding sentence, as a read as follows: as a veteran by the Federal Government in a Federal, State, municipal, private ‘roof garden, cabaret, or other similar § 101.5 Free and reduced rate ad­ place’.” or other hospital or institution, provided * * * * * missions— (a) Beginning November 1, such member or veteran is not on leave 1951. The tax imposed by section 1700 or furlough. Where it is necessary for P ar. 8. Section 101.14, as amended by (a) applies to the amount actually paid an attendant to accompany such member Treasury Decision 5385, approved June for admission, and no tax is due in the or veteran so admitted free of charge, 30, 1944, is further amended as follows: case of a person admitted free of charge. the tax does not apply to the admission (A ) By amending the paragraph (a) Further, a child under 12 years of age of the attendant if he is also admitted thereof to read as follows: admitted for less than 10 cents is not free of charge. Where the exemption (a) (1) The term “roof garden, cab­ liable for tax. is claimed on behalf of a hospitalized aret, or other similar place” includes any (b) Prior to November 1, 1951— (1) member or veteran properly entitled room in any hotel, restaurant, hall, or General rule, (i) A person admitted free thereto, who is singly admitted, the right other public place where music and or at a reduced rate to any place at a to the exemption shall be evidenced by a dancing privileges or any other enter­ time when and under circumstances statement, personally signed, of an ad­ tainment, except instrumental or me­ under which an admission charge is ministrative officer of the hospital or chanical music alone, are afforded the made to other persons, is liable to tax institution, identifying by name such patrons in connection with the serving (except as provided in subparagraph (2) member or veteran (and attendant, if or selling of food, refreshment, or mer­ of this paragraph) in an amount equiva­ any) and certifying that the member or chandise, except that after 10 a. m. No­ lent to the tax on the amount paid by veteran (a) is a hospitalized member of vember 1, 1951, such term does not in­ such other persons for the same or simi­ the military, naval, or air forces of the clude any ballroom, dance hall, or other lar accommodations. United States or a veteran hospitalized similar place where the serving or selling (ii) Where persons in a certain group by the Federal Government, and (b) is of food, refreshment, or merchandise is or class, such as students 12 years of age not on leave or furlough. Where the ex­ merely incidental, unless such place or over, women, or members of a particu­ emption is claimed on behalf of hospi­ would otherwise be considered as a roof lar organization, are admitted at a price talized members or veterans who are col­ garden, cabaret, or other similar place. less than the established price of admis­ lectively admitted the statement need The exception with respect to ballrooms, sion to the public generally, they are not identify the members or veterans dance halls, or other similar places, ap­ liable for tax based on the established individually, but shall specify the number plies only to such of those establishments price of admission to other persons for of such members or veterans (and at­ which are operated primarily to furnish the same or similar accommodations. tendants, if any) and certify that the music and dancing privileges and where Women admitted free or at reduced rates members or veterans (1) are hospitalized the serving or selling of food, refresh­ to dances or any other place are liable members of the military, naval or air ment, or merchandise constitutes in fact for tax based on the established price forces of the United States or are vet­ an incidental or subsidiary service in of admission to other persons. erans hospitalized by the Federal Gov­ relation to the furnishing of music and (iii) I f tickets or cards of admission ernment and (2) are not on leave or fur­ dancing privileges. are issued the tax should be collected at lough. In either case the statement evi­ (2) A public performance furnished the time of the issuance of such tickets dencing the right to the exemption shall at a roof garden, cabaret, or other simi­ or cards, while if no tickets or cards are be taken up by the proprietor of the lar place shall be regarded as being fur­ used tax should be collected when the place, and retained as part of his records. nished for profit for purposes of this sec­ persons are admitted. (See § 101.32.) tion even though the charge made for (2) Exceptions, (i) A bona fide em­ (iv) Effective October 1, 1951, to and admission, refreshment, service, or mer- ployee of the management of the theater including October 31, 1951, the tax does -chandise is not increased by reason of or other place, a municipal officer on offi­ not apply to the admission free of charge the furnishing of such performance, cial business, or a child under 12 years of a member of the Armed Forces of the (B) Example (1) following paragraph of age, is not liable to tax if admitted United States when in uniform. This (c) thereof is deleted, examples (2) and free but if admitted at a reduced rate is exemption applies to free admissions (3 ) are renumbered (1 ) and (2), re­ liable to tax on the reduced price, except only. spectively, and the following is inserted that a child under 12 years of age ad­ (v) Newspaper reporters, photog­ as example (3 ): mitted for less than 10 cents is not liable raphers, telegraphers, radio announcers, Example (3). A dance hall is operated for tax. Bona fide employees are (a) and persons of similar vocation who are from 9:00 p. m. until midnight every Friday those persons, including directors and admitted free to any place for the per­ and Saturday night. The charge for admis­ officers, regularly employed by the pro­ formance of special duties in connection sion varies according to the character of the prietor of the place or attraction or regu­ with an event and whose special duties entertainment furnished, so that when a larly engaged in work or business trans­ are the sole reason for their presence name band appears, the admission charge is higher than when the music is furnished by acted there, whether their duties require and free admission, are not liable for any admission to the place or not, and a local band. Refreshments consisting of tax on admissions. Free admissions, in­ sandwiches, potato chips, soft drinks and whether on duty at the time admitted or coffee are served at tables, and the number of not; and (b) other persons whose admis­ cluding free admissions to spoken plays, etc., granted to such persons who are patrons who can be seated at any time is sion to the place is required for the per­ substantially less than the number of per­ formance of some duty to, or work for, not admitted solely for the purpose of sons who can be accommodated for dancing. the proprietor. performing their special duties in con­ The serving of refreshments is limited to the (ii) Persons iii the military or naval nection with the event are subject to period when the dance hall is open. Patrons forces of the United States when in uni­ tax equivalent to the tax on the admis­ are not required to purchase refreshments. In this case, the dance hall is operated pri­ form, members of the military or naval sion charge paid by other persons for marily for the purpose of furnishing music forces of any of the United Nations when the same or similar accommodations. and dancing privileges and the sale of re- 10471 Saturday, November IS, 1952 FEDERAL REGISTER freshments constitutes an incidental service. ing, sparring, or other pugilistic matches or in section 1701 (a) and the event is not Amounts paid by patrons of the dance hall exhibitions, (C ) carnivals, rodeos, or circuses of a type described in section 1701 (a) are not subject to the cabaret tax; however, in which any professional performer or op­ (2). (See paragraph (c) of this section). the charge for admission is subject to the erator participates for compensation, or (D) It may happen that the proceeds of ad­ admissions tax. any motion picture exhibition. mission charges inure to the benefit of (b ) Agricultural fairs. Any admissions exempt organizations and the proceeds P ar. 9. Immediately preceding § 101.15, to agricultural fairs if no part of the net there is inserted the following: earnings thereof inures to the benefit of any of excess charges go to the benefit of stockholders or members of the association nonexempt organizations or persons. In Sec. 402. Exe m ptio n s prom adm issions tax conducting the same— if the proceeds there­ that event, the tax exemption applies (REVENUE ACT OP 1951, APPROVED OCTOBER 20, from are used exclusively for the improve­ only to the admission charges. Con­ 19 5 1 ). ment, maintenance, and operation of such (a) versely, the situation may be that the Reinstatement of prewar exemptions. agricultural fairs; or Notwithstanding section 541 (b ) of the Reve­ proceeds of the excess charges, but not nue Act of 1941, the provisions of section (c) Admissions to municipal swimming of the admission charges, inure to the 1701 (relating to exemptions from the admis­ pools, etc. Section 1701 is hereby amended benefit of exempt organizations. In sions tax) shall apply to amounts paid on or by striking out the period at the end of sub­ that situation, the excess charges only after the effective date specified in section section (c) and inserting in lieu thereof are exempt from tax. 403 of this Act for admissions on or after or” and by adding at the end of such (2) The term “all the proceeds” means section the following new subsections; such date. all the net proceeds of the regular admis­ (b ) Amendment of section 1701 (a ) and (d ) Municipal surimming pools, etc. Any (b). Subsections (a) and (b) of section sion charges or excess charges, as the admissions to swimming pools, bathing case may be, after payment of actual and 1701 (relating to exemptions from admissions beaches, skating rinks, or other places pro­ tax) are hereby amended to read as follows: viding facilities for physical exercise, oper­ reasonable expenses incurred in present­ (a ) Certain religious, educational, or char­ ated by any State or political subdivision ing the event. Whether certain ex­ itable entertainments, etc.— (1) In general. thereof or by the United States or any agency penses are reasonable is to be determined Except as provided in paragraph (2), any or instrumentality thereof— if the proceeds on the basis of all the facts in the matter. admissions all the proceeds of which inure therefrom inure exclusively to the benefit I f the expenses are in excess of what is (A ) exclusively to the benefit of— of the State, political subdivision, United reasonable and necessary under the cir­ (i) A church or a convention or associa­ States, agency, or instrumentality. For the cumstances, all the proceeds would not purposes of this subsection, the term “State” tion of churches; be deemed to inure exclusively to the (ii) An educational institution which is includes Alaska, Hawaii, and the District of exempt under section 101 ( 6) or which is an Columbia; or benefit of the exempt organization. In educational institution of a government or (e) (1) Home and garden tours. Any ad-, any case where the amount to be re­ political subdivision thereof, if such organi­ mission to a home or garden which is tempo­ ceived by a nonexempt person or organi­ zation normally maintains a regular faculty rarily opened to the general public as part of zation for talent, services, or otherwise, and curriculum and normally has a regularly a program conducted by a society or organ­ is based on a percentage of the net or organized body of pupils or students in at­ ization to permit the inspection of historical gross proceeds, the organization claiming tendance at the place where its educational homes and gardens— if no part of the net exemption shall, before exemption may activities are regularly carried on; earnings thereof inures to the benefit of any (iii) A corporation or any community private stockholder or individual. be allowed, establish that the maximum chest, fund, or foundation organized and (2) Historic sites. Any admissions to his­ amount to be received on the percentage operated exclusively for charitable purposes, toric sites, houses, and shrines, and museums basis is a reasonable sum and not more exempt under section 101 ( 6), if such cor­ conducted in connection therewith, main­ than would ordinarily be received on a poration or organization is supported, in tained and operated by a society or organiza­ flat-rate basis for the same or similar whole or in part, by funds contributed by tion devoted to the preservation and main­ talent or services, and that the contract the United States or any State or political tenance of such historic sites, houses, actually operates to the benefit of the subdivision thereof, or is primarily supported shrines, and museums—if no part of the by contributions from the general public; net earnings thereof inures to the benefit exempt organization. (iv ) A society or organization conducted of any private stockholder or individual. (b) Organizations exempt from ad­ for the sole purpose of maintaining sym­ missions tax— (1) General, (i) Under S e c . 1701. I n t e r n a l r e v e n u e c o d e . phony orchestras or operas and receiving ***** the provisions of section 1701 (a) (1) substantial support from voluntary contri­ ( A ), exemption is granted with respect butions; (c) Certain concerts. Any admissions to concerts conducted by a civic or community to admissions, other than those specified (v) An organization (organized prior to in section 1701 (a) (2) (see paragraph October 1, 1951) which is exempt under membership association if no part of the section 101 (6) and which is operated for net earnings thereof inures to the benefit of (c) of this section), all the proceeds of the purpose of conducting an annual Chau­ any stockholders or members of such asso­ which inure to the benefit of certain re­ tauqua program of educational, cultural, and ciation. ligious, educational, charitable, or other religious activities at a permanent location— * * * * * organizations operating on a nonprofit if no part of the net earnings thereof inures P ar. 10. Section 101.15, as am ended by basis. The mere fact that an organiza­ to the benefit of any private stockholder or Treasu ry Decision 5682, and § 101.16, as tion is so organized or operated does no£ individual; amended by Treasury Decision 5170, ap­ afford a basis for exemption. To be en­ (B) Exclusively to the benefit of National proved September 25, 1942, are stricken titled to such exemption the organization Guard organizations, Reserve officers* associa­ and the following is inserted in lieu must comply with all of the statutory tions or organizations, posts or organizations th e re o f: requirements. There is no requirement, of war veterans, or auxiliary units or societies expressed or implied, that an institution, of any such posts or organizations, if such § 101.15 Exemptions from tax— (a ) society, or organization, to be included posts, organizations, units, or societies are Scope of exemption, effective November organized in the United States or any of its within these exemption provisions, must (1) The admissions taxes im­ possessions, and if no part of their net earn­ 1, 1951. be organized or operating in the United ings inures to the benefit of any private posed by section 1700 are of two classes: States. stockholder or individual; or (i) Taxes on admissions per se to be paid (ii) For an organization to be con­ (C ) Exclusively to the benefit of a police by the person paying for admission, and sidered a religious, educational, or chari­ or fire department of any city, town, village, (ii) taxes on charges in excess of the table institution, or society, or organiza­ or any municipality or exclusively to a re­ regular or established price of admission, tion of the kind contemplated by section tirement, pension, or disability fund for the which taxes are to be paid by the person 1701 (a), it must have a definite organi­ sole benefit of members of such a police or selling or disposing of tickets or cards of fire department or to a fund for the heirs zation, with officers, directors, or trus­ admission at excess prices. Section 1701 of such members. tees, and the usual essential features (2) Nonexempt admissions. The exemp­ (a) confers exemption, under certain (incorporation not being essential) of an tion provided under paragraph ( 1 ) shall not conditions and limitations, from taxes association of its class. The organiza­ apply in the case of admissions to (A ) any of one or both classes. Admissions, or tion must also have a purpose which as athletic game or exhibition unless the pro­ excess charges, are not exempt merely put into practice is religious, educa­ ceeds inure exclusively to the benefit of an because the proceeds are to be used for a tional, charitable, or of the nature speci­ elementary or secondary school or unless in religious, educational or charitable pur­ fied by the statute. Furthermore, no the case of an athletic game between two pose. The primary condition is that all elementary or secondary schools, the entire the proceeds of the admissions or excess part of the net earnings of such organi­ gross proceeds from such game inure to the zation shall inure to the benefit of any benefit of a hospital for crippled children, charges, as the case may be, inure to the (B ) wrestling matches, prize fights, or box- benefit of the organizations enumerated private stockholder or individual. 10472 PROPOSED RULE MAKING

(iii) Other requirements which must organized and operated exclusively for or individual. (For exceptions to this be met by organizations that may be charitable purposes, exempt under sec­ exemption, see paragraph (c) of this exempt from the admissions tax are set tion 101 (6), are exempt from tax pro­ section.) forth in subparagraphs (2) through (8) vided such corporation or organization (ii) The term “Chautauqua program” of this paragraph. is supported, in whole or in part, by means an operation designed to provide (2) Churches or conventions or asso­ funds contributed by the United States a series of meetings or assemblies of per­ ciations of churches, (i) Admissions, or or any State or political subdivision sons who are brought together for a excess charges, all the proceeds of which thereof, or is primarily supported by common purpose, wherein a program of (after payment of reasonable expenses) contributions from the general public, educational, cultural, and religious ac­ inure exclusively to the benefit of a and if no part of the net earnings thereof tivities is carried on and during which church or a convention or association of inures to the benefit of any private stock­ courses of instruction in either educa­ churches are exempt from tax. (For ex­ holder or individual. (For exceptions tional, cultural, or religious activities ceptions to this exemption, see para­ to this exemption, see paragraph (c) of are actually participated in by persons graph (c) of this section.) this section.) present for the program. (ii) The term “convention or associa­ (ii) Any organization having as its (7) National Guard and Reserve of­ tion of churches” includes a union of exclusive purpose the free assistance of ficers’ associations or organizations of churches of the same denomination or­ the poor, incapacitated, distressed, etc., war veterans. Admissions, or excess ganized on a regional or other basis, or comes within the meaning of thè term charges, all the proceeds of which (after a union of churches of different de­ “charitable” as used in the Code. An payment of reasonable expenses) inure nominations which meet and act in organization is not precluded from ex­ exclusively to the benefit of National concert to further a particular religious emption merely because its gratuities Guard organizations, Reserve officers’ purpose. are limited to its members or their de­ associations or organizations, posts or (iii) Missions and missionary societies, pendents. organizations of war veterans, or auxil­ Sunday school classes, choir groups and (iii) Charitable organizations sup­ iary units or societies of any of the fore­ other associations forming a functional ported by funds contributed by the going, are exempt from tax, if organized part of the organization of a church fall United States or any State or political in the United States or any of its pos­ within the exemption. subdivision thereof are entitled to ex­ sessions and if no part of their net earn­ (3) Educational institutions, (i) Ad­ emption regardless of the extent of the ings inures to the benefit of any private missions, or excess charges, all the pro­ support received and of the manner in stockholder or individual. (For excep­ ceeds of which (after payment of reason­ which the funds are contributed, i. e., tions to this exemption, see paragraph able expenses) inure exclusively to the whether as payment for specific services ( q) of this section.) benefit of an educational institution are rendered by the organization, by the al­ (8) Pplice or fire department.. Ad­ exempt from the tax, provided (a) the lotment of any sum, or whatever other missions, or excess charges, all the pro­ educational institution is exempt under means may be used. ceeds of which (after payment of rea­ section 101 (6), or is an educational in­ (iv) However, charitable organiza­ sonable expenses) inure exclusively to stitution of a government or political tions supported by contributions received the benefit of a police or fire department subdivision thereof, (b) the institution from the general public, in order to show (including a volunteer fire department) normally maintains a regular faculty that they are primarily supported in of any city, town, village, or municipal­ and curriculum and normally has a such manner, must establish that more ity or exclusively to a retirement, pen­ regularly organized body of pupils or than 50 percent of all the income re­ sion, or disability fund for the sole students in attendance at the place ceived by the organization, is derived benefit of members of such a police or where its educational activities are from that source. Amounts paid for ad­ fire department or to a fund for the heirs regularly carried on, and (c) no part mission are not regarded as “ contribu­ of such members, are exempt from tax. of the net earnings thereof inures to the tions” for purposes of this exemption. (For exceptions to this exemption, see benefit of any private stockholder or (5) Symphony orchestra and opera -paragraph (c) of this section.) individual. (For exceptions to this ex­ organizations, (i) Admissions, or excess (c) Nonexempt admissions. The ex­ emption, see paragraph (c) of this sec­ charges, all the proceeds of which (after emptions provided by section 1701 (a) tion.) Generally, this exemption applies payment of reasonable expenses) inure (1) in the case of events held for the in the case of institutions engaged in the exclusively to the benefit of a society or benefit of the organizations specified presentation of formal instruction, such organization conducted for the sole pur­ therein (paragraph (b) (2) through (8) as elementary and high schools, colleges pose of maintaining symphony orches­ of this section) do not apply with respect and universities, through the medium of tras or operas and receiving substantial to admissions to: a regular faculty and curriculum with a support from voluntary contributions, (1) Any athletic game or exhibition regularly organized body of pupils or are exempt from tax, if no part of the unless the proceeds inure exclusively to students in attendance. However, any net earnings thereof inures to the bene­ the benefit of an elementary or secondary educational institution exempt from in­ fit of any private stockholder or in­ school; or unless in the case of an ath­ come tax under section 101 (6), such as dividual. (For exceptions to this exemp­ letic game between two elementary or a museum, art gallery, etc., may also tion, see paragraph (c) of this section.) secondary schools, the entire gross pro­ qualify under section 1701 (a) for an (ii) The name by which an organized ceeds from such game inure to the bene­ exemption from the tax on admissions group of musicians is called is not the fit of a hospital for crippled children. but only if, as a substantial part of its test of whether or not such group is a (See paragraph (d) (6) of this section.) activities, such institution maintains a symphony orchestra. It must have a (2) Wrestling matches, prize fights, regular faculty, curriculum, and student personnel of sufficient size and ability to or boxing, sparring, or other pugilistic body. render symphonies capably and such matches or exhibitions, irrespective of (ii) Any organization sponsored and symphonies must form a major part of the status of the participants, the char­ administered by an educational institu­ its regular programs. Bands and ordi­ acter of the organization sponsoring the tion as a part of its educational program, nary orchestras are not included in the event, or to whom the admission pro­ and in which membership is open to any exemption. ceeds are payable. of the members thereof, is also entitled (6) Chautauquas. (i) Admissions, or (3) Carnivals, rodeos, or circuses in to exemption. Examples of such or­ excess charges, all the proceeds of which which any professional performer or ganizations are student governing bodies, (after payment of reasonable expenses) operator participates for compensation. athletic associations, dramatic clubs, inure exclusively to the benefit o*f a so­ It is immaterial whether the professional* language clubs, science clubs, and simi­ ciety or organization organized prior to performer or operator is paid for his lar groups. October 1,1951, exempt from income tax services from the admission proceeds or (4) Charitable organizations. (i) under section 101 (6) and operated for from some other source. Admissions, or excess charges, all the the purpose of conducting an annual (4) Any motion picture exhibition. Chautauqua program of educational, cul­ proceeds of which (after payment of (d) Admissions to specific events ex­ tural, and religious activities at a perma­ reasonable expenses) inure exclusively empt from tax— (1) Agricultural fairs. nent location are exempt from tax, if no (i) Admissions to agricultural fairs the to the benefit of a corporation or any part of the net earnings thereof inures proceeds of- which are used exclusively community chest, fund, or foundation to the benefit of any private stockholder for the improvement, maintenance, and Saturday, November 15, 1952 FEDERAL REGISTER 10473 operation of such fairs are exempt from made of the proceeds from the admis­ Act of 1941. Accordingly, except as pro­ vided in subparagraph (2) of this para­ tax, if no part of the net earnings there­ sions. of inures to the benefit of any stock­ (3) Municipal swimming pools, etc. graph, all amounts paid on and after holder or member of the association con­ (i) Admissions to swimming pools, bath­ October 1, 1941, for admission to any place are subject to tax, regardless of the ducting the fair. ing beaches, skating rinks or other places (ii) The term “agricultural fairs” in­ providing facilities for physical exercise, purpose of the entertainment or affair and regardless of the organization or cludes, in general, all exhibitions of farm which are operated by .any State or po­ produce, livestock, poultry, flowers, or litical subdivision thereof or by the person to whom the proceeds inure. A child under 12 years of age admitted for the like held for the promotion or ad­ United States or any agency or instru­ vancement of agriculture (including mentality thereof, are exempt from tax less than 10 cents is not liable for tax. horticulture). It includes any exhibi­ provided the proceeds from the admis­ (See § 101.4.). (2) Exceptions, (i) Amounts paid on tion of animals of a species whose chief sion charges inure exclusively to the and after October 1,1941, for admission utility is in connection with agriculture, benefit of the State, political subdivision, held by an association organized to im­ United States, agency, or instrumental­ to theaters and other activities operated by or under the control of the War De­ prove that species of animal and to dis­ ity. The term “ State” , for the purpose seminate knowledge concerning its of this exemption, includes Alaska, Ha­ partment or the Navy Department waii, and the District of Columbia. within posts, camps, reservations, and breeding. other areas maintained by the Military (iii) The exemption afforded with re­ (ii) The exemption applies where the or Naval Establishment shall be exempt spect to agricultural fairs is limited to payment for admission to the swimming from the tax imposed by this section, the general admission charge to the fair pool, bathing beach, skating rink or grounds or to any additional payment other place providing facilities for phys­ provided the net proceeds from said ad­ mission charges are used exclusively for for seating accommodations offered in ical exercise entitles the person making the welfare of the military or naval connection with any free event held in such payment to swim, skate, or other­ connection with the fair. The exemp­ wise use the facility offered. The forces of the United States. These ex­ ceptions are not applicable to amounts tion does not extend to admissions to exemption does not apply, however, paid after December 31, 1947. (See any exhibit, entertainment, or other where the only privilege afforded the section 11 of Public Law 384, 80th Con­ event for which a separate additional person paying for admission is the right gress.) admission charge is made. of being a spectator at any event, exhi­ (iv) The exemption of subdivision bition, tournament, etc., conducted at (ii) Effective August 1, 1948, no tax (iii) of this subparagraph applies only the place providing such facilities. is imposed when a hospitalized member to admissions to agricultural fairs and (4) Home and garden tours. Admis­ of the military, naval, or air forces of does not extend to admissions to events sions to homes or gardens temporarily the United States, or a person hospital­ which may be conducted at the fair opened to the general public as part of a ized as a veteran by the United States in grounds by the fair association when a program conducted by a society or or­ a Federal, State, municipal, private, or fair is not in progress, even though the ganization to permit the inspection of other hospital or institution, is admitted proceeds from such admissions may in­ historic homes and gardens are exempt free, provided such member or veteran is ure exclusively to the benefit of the fair from tax, if no part of the net earnings not on leave or furlough. (See § 101.5 association. thereof inures to the benefit of any pri­ (b) (2).) (a) The following are examples of vate stockholder or individual. This (iii) Effective October 1, 1951, to and events regarded as agricultural fairs exemption applies regardless of the including October 31, 1951, the tax does within the meaning of the statute: disposition made of the proceeds from not apply to the admission free of charge H ) An exhibition of articles of garden the admissions. of a member of the Armed Forces of the produce to stimulate a “ garden move­ (5) Historic sites, (i) Admissions to United States when in uniform. This ment” in the community. historic sites, houses, and shrines, and exemption applies to free admissions 02) A poultry show held by a poultry museums conducted in connection there­ only. fanciers’ association for the purpose of with, maintained and operated by a so­ (f) Admissions by or for the benefit teaching poultry farmers how to secure ciety or organization devoted to the of Federal, State, or Municipal Govern­ the greatest possible egg production. preservation and maintenance of such ments. The fact that the authority (3) A horse fair held by a society or­ historic sites, houses, shrines, and mu­ charging admissions or receiving the pro­ ganized to improve the quality of farm seums are exempt from tax, if no part ceeds thereof is the United States or an animals, the animals exhibited being of the net earnings thereof inures to the agency thereof, of a State or Territory chiefly of that class. benefit of any private stockholder or or political subdivision thereof, such as (b) Examples of events which do not individual. This exemption applies re­ a county, city, town, or other munici­ qualify as agricultural fairs include the gardless of the disposition made of the pality, does not make such admissions following: proceeds from the admissions. exempt, in the absence of specific statu­ (ii) Historic museums not maintained ( 1) A dog show presented by a dog tory provision. The Code specifically in connection with historic sites, houses, fanciers’ association. provides that the taxes on admission or shrines are not entitled to exemption (2) A horse show held primarily for shall be paid by the person paying for with respect to admissions thereto. the purpose of exhibiting fancy riding admission. It is not, therefore, a tax on (6) Athletic events. Admissions to the person or authority selling the ad­ and driving horses. any athletic game or exhibition the pro­ (3) A food show presented by a retail missions or receiving the proceeds ceeds of which inure exclusively to the thereof. grocers’ association for the purpose of benefit of an elementary or secondary exhibiting raw food products, the proc­ school are exempt from tax. Admissions § 101.16 Application for exemption. esses of manufacture, the finished food to any athletic game or exhibition be­ (a) A determination concerning the products, and the food prepared for the tween two elementary or secondary applicability of an exemption provided table. schools are exempt from tax, provided by section 1701 may be obtained by the (2) Concerts. No tax is due with re­ the entire gross proceeds from such game timely filing of a properly executed ap­ spect to payments for admission to con­ inure to the benefit of a hospital for plication for exemption on Form 755. certs conducted by a civic or community crippled children. For the purpose of This form may be procured from any collector or director of internal revenue. association operating under a constitu­ this exemption, the term “ secondary school” includes any high school, or the The application shall show the place and tion, bylaws, or other rules or regulations the occasion with respect to which ex­ providing for a definite class of member­ equivalent thereof, through grade twelve. (e) Scope of exemption, prior to No­ emption is requested. It shall be exe­ ship, if no part of the net earnings inures vember 1,1951— (1) General rule. The cuted by an officer or duly authorized to the benefit of any member or stock­ several exemptions from the tax on ad­ agent of the organization in control of holder. This exemption applies only missions allowed by section 1701 of the the admissions or excess charges, or, in with respect to concerts and has no ap­ Code and by the Interior Department case of control by an individual, the plication to other entertainments given Appropriation Acts prior to October 1, application must be executed by him or by any such association. This exemp­ 1941, were terminated as of that date by his duly authorized agent. Where the tion applies regardless of the disposition section 541 (b) and (c) of the Revenue proceeds of the admissions or excess No. 224------6 10474 PROPOSED RULE MAKING

charges will inure to the benefit of an (1) Sets: Grades 80’s to 36’s, inclusive, 2. Amend § 918.7 to read: organization not in control of such ad­ complete series, mounted specimens. missions or excess charges, the benefi­ (2) Demonstrator types: Grades 80’s § 918.7 Fluid milk plant. “Fluid mill? ciary shall join in executing the applica­ to 50’s, inclusive, individual, approxi­ plant” means any milk plant, except tion for exemption. mately 4 ounces in weight. that of a producer-handler used during (b) The application shall be filed with (3) Balls: Grades 80’s to 50’s, inclu­ the delivery period for (a) the processing the collector or director of internal rev­ sive, individual, approximately 9 pounds and packaging of producer milk, all or enue for the district in which is located in weight. a portion of which is disposed of as Class the place to which the admissions will be I milk in the marketing area to whole­ sold. It shall be filed as early as possible Any person who desires to submit writ­ sale or retail outlets, including plant so that the organization may be advised ten data, views, or arguments concerning stores; or (b) the receipt and cooling of in ample time prior to the date of the the proposed amendments may do so by producer milk for shipment to a plant event of the action taken by the collector filing them with the Director of the Live­ described in paragraph (a) of this sec­ or director. The application shall be stock Branch, Production and Marketing tion: Provided, That any such plant accompanied by the necessary support­ Administration, United States Depart­ which delivers less than 30 percent of its ing data specified therein, so that action ment of Agriculture, Washington 25, total milk sales during the delivery can be taken without the necessity of D. C., within thirty days after the date period to such a plant or handler shall additional correspondence. of publication of this notice in the F ed­ not be a fluid milk plant. eral R eg ist e r . [F. R. Doc. 52-12244; Filed, Nov. 14, 1952; 3. Amend § 918.10 to read: 8:53 a. m.] (Sec. 19, 39 Stat. 489, sec. 19, 42 Stat. 1284, secs. 1, 2, 3, 45 Stat. 593, 594, sec. 401 (a ), § 918.10 Producer. “Producer” means 68 Stat. 738; 7U . S. C. 257, 415b-415e) any person, except a producer-handler DEPARTMENT OF AGRICULTURE whose milk is used for consumption as Done at Washington, D. C., this 12th milk in the marketing area, which milk Production and Marketing day of November 1952. is: (a) Received at a fluid milk plant, or (b) diverted from a fluid milk plant to Administration [ s e a l ] ' C h a r le s F . B r a n n a n , a nonfluid milk plant: Provided, That Secretary of Agriculture. [ 7 CFR Part 31 ] any such milk so diverted shall be deemed [F. R. Doc. 52-12249; Filed, Nov. 14, 1952; to have been received by the handler for W o o l S tandards 8:54 a. m.] whose account it was diverted. DISTRIBUTION OP PRACTICAL FORMS OP 4. Amend § 918.41 (a) to read: WOOL STANDARDS AND WOOL TOP STAND­ ARDS j (a) “Class I milk” shall be all skim I 7 CFR Part 918 1 milk (including reconstituted skim milk) Notice is hereby given that the Secre­ and butterfat disposed of in the form of tary of Agriculture, pursuant to the au­ [Docket No. AO 219-A1] milk, skim milk, buttermilk, flavored thority vested in him by law (Sec. 19, milk, flavored milk drinks, cream, and H a n d l in g o p M i l k i n M e m p h is , T e n n ., 39 Stat. 489, sec. 19, 42 Stat. 1284, secs. any other fluid product including egg­ M a r k e t in g A rea 1, 2, 3, 45 Stat. 593, 594, sec. 401 (a ), 58 nog disposed of by a handler, and all Stat. 738; 7 ü. S. C. 257, 415b-415e), pr o po sed a m e n d m e n t s t o t e n t a t iv e skim milk and butterfat not specifically proposes to amend §§ 31.51 (a) and MARKETING AGREEMENT AND TO ORDER, AS accounted for under paragraph (b) of 51.151 (a) of the regulations governing AMENDED this section. the distribution of practical forms of wool standards and wool top standards Pursuant to the Agricultural Market­ By the Madison County Milk Producers (7 CFR 31.51 (a), 31.151 Ca)), by de­ ing Agreement Act of 1937, as amended Association: leting therefrom the words “seal of the (7 U. S. C. 601 et seq.), and the applica­ 1. Amend § 918.6 to read as follows: United States Department of Agricul­ ble rules of practice and procedure gov­ §918.6 Memphis, Tenn., marketing ture and signed by” , and inserting iij erning the formulation of marketing area. “Memphis, Tenn., marketing lieu thereof the words “ signature of”. agreements and marketing orders (7 area”, hereinafter called the marketing Section 31.51 (a) as amended would CFR Part 900), notice is hereby given of area, means all the territory within the read as follows: a public hearing to be held at the Federal boundaries of Shelby and Madison Coun­ § 31.51 Practical forms; method of Post Office Building, Room 36, Front ties in Tennessee, and Crittendon County obtaining; conditions, (a) A complete and Madison Streets, Memphis, Tenn., in Arkansas. beginning at 10:00 a. m., c. s. t., Decem­ set of the practical forms of the official By Dairy Branch, Production and Mar­ standards of the United States for ber 2, 1952, for the purpose of receiving evidence with respect to conditions keting Administration: grades of wool (Grades 80’s, or Fine, to 1. Add §918.61: 36’s, or Braid, inclusive, mounted, 12 which relate to the handling of milk in specimens), certified under the signa­ the Memphis, Tennessee, marketing area § 918.61 Handlers subject to other and to the proposed amendments here­ ture of the Administrator of the Pro­ orders. In the case of any handler who inafter set forth, or appropriate modifi­ duction and Marketing Administration the Secretary determines disposes of a or other official duly authorized by him, cations thereof, to the tentative market­ ing agreement heretofore approved by greater portion of his milk as Class I will be furnished, subject to the other milk in another marketing area regu­ conditions of this section, upon filing of the Secretary of Agriculture and to the lated by another milk marketing agree­ an approved application and prepay­ order regulating the handling of milk in ment of costs thereof as fixed by § 31.52. the Memphis, Tennessee, marketing ment or order issued pursuant to the act, area (7 CFR Part 918 et seq.). These the provisions of this order shall not Section 31.151 (a) as amended would proposed amendments have not received apply • except that such handler shall read as follows: the approval of the Secretary of Agricul­ make reports in such manner as the ture. § 31.151 Practical forms; method of market administrator may require, which obtaining; conditions, (a) Practical Amendments to the order regulating shall be subject to verification by the the handling of milk in the Memphis, forms of the official standards of the market administrator. United States for grades of wool top Tenn., milk marketing area were pro­ enumerated in this paragraph, certified posed, as follows: 2. In § 918.81 delete “ by the number under the signature of the Administra­ By the Mid-South Milk Producers As­ of days on which milk was received dur­ tor of the Production and Marketing sociation: ing such month from such producer by Administration or other official duly au­ 1. Amend §,918.6 to read: a handler” and substitute therefor the thorized by him, will be furnished, sub­ § 918.6 Memphis, Tenn., marketing following: “ by the number of days in ject to the other conditions of this area. “ Memphis, Tenn., marketing such month during which milk was re­ section, upon filing of an approved ap­ area,” means all the territory within the ceived from such producer by a handler.” plication and prepayment of costs boundaries of Shelby County in Tennes­ 3. In § 918.91 (c) delete “ 2d day” and thereof as fixed by § 31.152: see and Crittendon County in Arkansas. substitute therefor “ 1st day.” 10475 Saturday, November 15, 1952 FEDERAL REGISTER

penses not to exceed $152,000.00 will be lation No. 1, dated May 3,1951 (16 F. R. 4. Make such changes as may be re­ 4127), as amended November 23, 1951 quired to make the entire marketing necessarily incurred during the fiscal pe­ (16 F. R. 11860). agreement and order conform with any riod August 1, 1952, to July 31, 1953, for the maintenance and functioning of the The third charge was a violation of amendments thereto that may result section 6 (f) of CMP Regulation No. 3, from this hearing. committees established under the afore­ said amended marketing agreement and dated May 3, 1951 (16 F. R. 4135), as Copies of this notice of hearing and amended September 15, 1951 (16 F. R. of the order now in effect, may be pro­ order, and (2) that the Secretary of cured from the Market Administrator, Agriculture fix, as each handler’s share 9417). _ of such expenses, the rate of assessment, The second and fourth charges were Manufacturers and Merchants Building, for violations of section 6 (f) of CMP 198 South Main Street, Memphis, Tenn., which each handler shall pay during the aforesaid fiscal period in accordance Regulation No. 3, dated May 3, 1951 (16 or from the Hearing Clerk, Room 1353, F. R. 4135), as amended September 15, South Building, United States Depart­ with the aforesaid amended marketing agreement and order, at $0.004 per stand­ 1951 (16 F. R. 9417). ment of Agriculture, Washington 25, The first charge was withdrawn by D. C., or may be inspected there. ard pack box of fruit shipped by such handler during such fiscal period. the regional attorney. Dated: November 12,1952. All persons who desire to submit writ­ The evidence indicated, as stated in ten data, views, or arguments in Connec­ the stipulation, that the third charge [ seal] Roy W. L ennartson, was merely a technical violation due to Assistant Administrator. tion with the aforesaid proposals shall file the same with the Director, Fruit ignorance and that the respondents did [P. R. Doc. 52-12252; Filed, Nov. 14, 1952; and Vegetable Branch, Production and not because of this use more controlled 8:56 a. m.] Marketing Administration, Room 2077, products than that for which they had South Building, United States Depart­ received and were entitled to receive ment of Agriculture, Washington 25, an allotment. D. C., not later than the close of business By this stipulation and by the oral [ 7 CFR Part 933 ] on the 10th day after the publication of admissions of their attorney, the re­ this notice in the Federal R egister. All spondents admitted violations of the Oranges, G rapefruit, and T angerines documents should be filed in quadrupli­ second and fourth charges to the extent G rown in F lorida cate. of 20 tons of copper wire production As used herein, “ handler,” “ shipped,” materials. There was no claim of wil­ EXPENSES AND FIXING OF RATE OF ASSESS­ fulness. The overuse was the result of MENT FOR 1952—53 FISCAL PERIOD “ fruit,” “ fiscal period,” and “ standard packed box” shall have the same mean­ ignorance. The respondents constituted Consideration is being given to the ing as is given to each such term in the a partnership of relatively uneducated following proposals submitted by the said amended marketing agreement and men, doing a small business largely with Growers Administrative Committee, es­ order. their own hands. One of the errors was tablished under Marketing Agreement the result of misunderstanding an (Sec. 5, 49 Stat. 753, as amended; 7 U. S. O. answer to a question put to the local No. 84, as amended, and Order No. 33, and Sup. 608c) as amended (7 CFR Part 933), regulating office of the National Production Au­ Issued this 12th day of November 1952. thority. the handling of oranges, grapefruit, and The authorized tonnage for 1952 of the tangerines grown in the State of Florida, [ seal] S. R. Sm ith, Director, Fruit and Vegetable respondents was approximately 43 tons. effective under the Agricultural Mar­ If the total amount by which they have keting Agreement Act of 1937, as amend­ Branch, Production and Marketing Administration. exceeded their allotment were deducted ed, as the agency to administer the terms during the first and second quarters of and provisions thereof: (1) That the [F. R. Doc. 52-12253; Filed, Nov. 14, 1952; 1953 (and it is impossible to direct a Secretary of Agriculture find that ex- 8:56 a. m.] deduction thereafter), the respondents would not be able to conduct their busi­ ness during such period. It is against public policy to deprive the respondents of the entire right to controlled mate­ NOTICES rials during the first two quarters of 1953. The small businessman is a spe­ cial ward of government, operating as Copeland of New Haven, Connecticut; he does without skilled attorneys who DEPARTMENT OF COMMERCE the National Production Authority was might otherwise save him from mistakes. National Production Authority represented by James E. Agnew, of its On the other hand, the error cannot be Boston Regional Office. ignored and the respondents by their [Suspension Order No. 41; Docket No. 57] By motion made by the National Pro­ excessive use have reduced the amount John J. N aclerio et al duction Authority through its regional of copper wire production materials attorney and acquiesced in by the at­ available to other consumers. SUSPENSION ORDER torney for the respondents, the names of It is therefore ordered that during Administrative adversary proceedings the parties incorrectly spelled were each of the first and second quarters in the matter of: John J. Naclerio, Frank changed to conform to the names as in of 1953, the allocations and allotments Naclerio, Ralph E. Naclerio, Horace E. the above heading. of copper wire production material Hastings, co-partners doing business All the respondents were duly apprised which respondents might otherwise be under the firm name and style of Para­ of the specific charges by the National entitled to receive are to be reduced by mount Roll Thread Co., respondents. Production Authority and were fully in­ 7 tons, making a total reduction of 14 formed of the rules and procedures A hearing having been held on the tons for the 2 quarters. which govern these proceedings and the above-entitled matter on the 24th day of Upon proof of undue hardship during administrative action which may be October 1952, before Warren A. Seavey, a these quarters, I recommend that upon taken. hearing commissioner of the National application a modification be made. Production Authority, on a statement of The hearing: The facts were agreed charges made by the General Counsel of upon by the parties and the National Issued this 28th day of October 1952. Production Authority, and a stipulation the National Production Authority, in N ational Production accordance with the National Produc­ order was entered signed by all four respondents, their attorney, and the re­ Authority, tion Authority’s General Aministrative By W arren A. Seavey, gional attorney for the National Produc­ Order 16-06 (16 F. R. 8628) dated July Hearing Commissioner. 21,1951, and Rules of Practice 1, Revised tion Authority. (17 F. R. 8156), the respondents ap­ The charges: The first charge was a [F. R. Doc. 52-12328; Filed, Nov. 14, 1952; peared by their attorney, Charles M. violation of section 19 ( f ) of CMP Regu­ 11:27 a. m.] 10476 NOTICES Office of International Trade which was not granted, the Office of party to any validated export license International Trade made an investiga­ application, (c) in any exportation from [Case No. 141] tion abroad and ascertained from the the United States to Canada, or to any R ichard T . Y . L ee et a l . consignee in Singapore that no order other destination under validated export had been submitted to respondents for licenses, (d) in receiving any exportation ORDER REVOKING AND DENYING LICENSE the transaction described thereon. The from the United States exported pur­ PRIVILEGES investigation was then extended to the suant to any validated export license, In the matter of Richard T. Y. Lee, other applications described herein and and (e) in the financing, forwarding, Sueling Li, Henry T. S. Lee, United Glo­ led to the discovery of the facts upon transporting, or other servicing of ex­ bal Corporation, 37 Wall Street, New which the charges are predicated. ports from the United States pursuant to York 5, New York, respondents; Case The above-named respondents, after any validated export licenses. No. 141. receiving the said charging letter and (3) Such denial of export privileges The Investigation Staff of the Office following discussions by their counsel shall extend not only to the named re­ of International Trade issued charges with officials of the Office of Interna­ spondents, and each of them, but also against United Global Corporation, a tional Trade, submitted to the Office of to any person, firm, corporation, or other domestic export-import firm, and its International Trade, with the advice of business organization with which they officers, Sueling Li, Richard T. Y. Lee, and through their counsel, a statement or any of them may be now or hereafter and Henry T. S. Lee, on October 7, 1952, in which they admitted, for the purposes related by ownership, control, position of charging that said respondents violated of this compliance proceeding only, the responsibility, or other connection in the the Export Control Act of 1949, as charges set forth in the said charging conduct of trade involving exports under amended, and the regulations there­ letter, waived all rights to a hearing on validated export licenses from the United under, the administration of which is such charges, and consented to the entry States or services connected therewith. the responsibility of the Office of Inter­ of an order the terms of which are set (4) This order shall extend for a pe­ national Trade. The charges are, in forth below. riod of fifteen (15) months from the date substance, that said respondents know­ The charging letter, evidentiary ma­ hereof: Provided, however, That upon ingly made false representations to and terial relating to the charges set forth the expiration of six (6) months from concealed material facts from the Office therein, and the above-mentioned pro­ the date of this order, the order shall of International Trade in order to induce posal for a consent order have been sub­ be suspended for the balance of the fif­ the issuance of export control docu­ mitted to the Compliance Commissioner teen months and the export privileges ments and to effect exportations from for review in accordance with § 382.10 of denied herein shall be restored to re­ the United States. the regulations. The Compliance Com­ spondents. In the event, however, that More specifically, respondents are missioner has held an informal hearing such respondents or any of them at any charged with having applied to the Of­ with the respondents and their counsel time during the fifteen-month period fice of International Trade during the and with counsel for the Office of Inter­ covered by this order knowingly violate period between January 5, 1951, and national Trade, during which he has re­ any of the provisions of this order or any February 21, 1952, for an aggregate of viewed the facts of the case, including of the Office of International Trade regu­ eight validated export licenses to ship extenuating circumstances claimed by lations, the Office of International Trade to a named consignee in Singapore a the respondents, and he has concluded may summarily at such time as it de­ quantity of drugs valued at more than that the evidence considered supports the termines such violation occurred, issue $56,000, and of having certified on each charges in the charging letter and has an order which denies, to the respondent of such applications that they held ac­ found the terms and provisions of the or respondents who have violated, all ex­ cepted orders for the transactions de­ proposed order as consented to by re­ port privileges for the full nine-month scribed thereon, although they then held spondents to be fair and reasonable, and period which has been suspended, with­ no orders from the named consignee or has recommended that such order be out limiting thereby the Office of Inter­ any other party. The charges further issued. national Trade from instituting any fur­ allege that in purported support of five The findings and recommendations of ther action based on such violation. of the applications filed as stated re­ the Compliance Commissioner have been (5) No person or business organiza­ spondents appended spurious, fabricated carefully considered, together with the tion shall knowingly Ca) apply for or copies of ultimate consignee statements charging letter, the evidentiary material, obtain any license, shipper’s export dec­ on letterheads of such consignee previ­ and the proposal for a consent order. laration, bill of lading, or other export ously obtained for such purpose and It appears therefrom that such findings control document relating to any vali­ signed thereon a fictitious name pirn- are in accordance with the evidence and dated export license exportation from porting to be an official of such con­ that such recommendations are reason­ the United States of commodities, or any signee with the intention of misleading able and should be adopted. export control or shipping documents the Office of International Trade into Now, therefore, it is ordered as follows: pertaining to exports to Canada, to or the belief that such ultimate consignee (1) All outstanding validated export for any of the respondents or those per­ statements were prepared and trans­ licenses held by or issued in the names of sons and business organizations covered mitted by such consignee in Singapore. respondents United Global Corporation, in paragraph (3) hereinabove; or (b) or­ Finally, the charges allege that respond­ Sueling Li, Richard T. Y. Lee, and Henry der, receive, service or otherwise act as ents concealed and omitted from such T. S. Lee, or any of them, are revoked a party or as a representative of a party applications and from the shipper’s ex­ and shall forthwith be returned to the to any validated license exportation of port declarations authenticated by the Office of International Trade for can­ commodities from the United States, or Collector of Customs at New York to cellation. of exports to Canada, in such manner effect the exportations the material fact (2) Said respondents, and each of that any of the aforementioned respond­ that there had been an intermediate them, are hereby denied and declared ents or those persons and business or­ consignee in Hong Kong for these export ineligible to exercise the privileges of ganizations covered in paragraph (3) transactions. exporting, receiving, or otherwise par­ hereinabove will directly or indirectly In reliance upon the representations ticipating directly or indirectly in any obtain any benefit therefrom, without and statements made by respondents on exportation from the United States to such applications and in reliance upon prior disclosure of such facts to, and any foreign destination of any com­ specific authorization of, the Office of In­ the authenticity of the ultimate con­ modity requiring validated export li­ signee statements appended thereto, the ternational Trade. censes, and of exporting any commodity Office of International Trade granted Dated: November 12, 1952. and issued validated export licenses for to Canada. Such denial of export privi­ each of such applications, except the one leges is deemed to include and prohibit J o h n C. B o r t o n , filed on February 21, 1952, and respond­ participation directly or indirectly in any Assistant Director ents made exportations to Singapore manner or capacity, (a) in the obtaining for Export Supply. pursuant to the authority of such li­ or using of validated export licenses, (b) [P. R. Doc. 52-12246; Filed, Nov. 14, 1952; censes. With respect to the application as a party or as a representative of a 8:54 a. m.] Saturday, November 1952 FEDERAL REGISTER 10477

ity of this Commission to grant be and Nos. G-1810 and G-1938, and terminat­ FEDERAL POWER COMMISSION the same is hereby set for argument be­ ing proceedings in Docket No. G-1939. [Docket No. E-6458] fore the Commission on November 24, [ s e a l] L e o n M . F u q u a y , 1952, at 10:00 a. m., e. s. t., in the Hear­ Secretary. G u l f S tates U t il it ie s C o . ing Room, Federal Power Commission, 1800 Pennsylvania Avenue NW., Wash­ [F. R. Doc. 52-12206; Filed, Nov. 14, 1952; NOTICE OF ORDER AUTHORIZING ISSUANCE OF 8:47 a. m.] SECURITIES ington, D. C. (C) Each party to the proceedings in N ovember 10,1952. Docket No. G-1319 desiring to partici­ Notice is hereby given that on Novem­ pate in the oral argument hereinbefore [Docket No. G—2020] ber 7, 1952, the Federal Power Commis­ ordered shall notify the Secretary of the sion issued its order entered November Commission of the amount of time de­ L o n e S tar G as C o . 7, 1952, authorizing issuance of secu­ sired, on or before November 19,1952. order a m e n d in g order f ix in g date of rities in the above-entitled matter. Date of issuance: November 10, 1952. HEARING [ s e a l ] L e o n M. F u q u a y , N ovem ber 7, 1952. By the Commission.1 Secretary. On October 31, 1952, the Commission [F. R. Doc. 52-12205; Piled, Nov. 14, 1952; [ s e a l ] L e o n M. F u q u a y , issued an order in the above-entitled 8:47 a. m.] Secretary. proceeding fixing date for hearing under the shortened procedure provided by the [F. R. Doc. 52-12203; Filed, Nov. 14, 1952; Commission’s rules. 8:47 a. m.] The first paragraph of said order inad­ [Docket No. G-1319] vertently contained misstatements of fact. A l g o n q u in G as T ransmission C o . The Commission orders: The first par­ [Docket Nos. G-1319, G—1568, G—1012, agraph of the Commission’s order is­ order g r a n t in g r eq uest for reconsidera­ G-1554, G—1558, G-1559, G-1560, G-1576, G-1584, G-1655, G-2077] sued October 3l, 1952 be and it is here­ t io n AND FIXING DATE FOR ORAL ARGUMENT by amended to read as follows: A l g o n q u in G as T ransmission C o . et a l . N ovem ber 7, 1952. On August 1, 1952, Lone Star Gas Com­ On October 21, 1952, Algonquin Gas n o t ic e o f continuance of h e a r in g pany (Applicant), a Texas Corporation hav­ ing its principal place of business at Dallas, Transmission Company (Algonquin) N o vem ber 10,1952. filed an application, pursuant to sec­ Texas, filed an application for permission and approval pursuant to section 7 (b) of the tion 7 of the Natural Gas Act, § 157.17 In the matters of Algonquin Gas Transmission Company, Docket No. Natural Gas Act, to abandon and reclaim for of the Commission’s rules and regula­ use elsewhere on its system approximately tions and “ the inherent and implied G-1319; Northeastern Transmission Company, Docket No. G-1568; Texas 14.67 miles of 16-inch pipeline and 20.72 power of the Commission,” for a tempo­ miles of 12-inch pipeline constituting seg­ rary certificate authorizing the construc­ Eastern Transmission Corporation, ments of pipeline acquired by Applicant pur­ tion and operating of a natural-gas pipe­ Docket No. G-1012; Portland Gas Light suant to a certificate issued to it by Com­ line system extending from an intercon­ Company, Docket No. G-1554; Biddeford mission order issued on March 27, 1952, in nection with the pipeline system of Texas and Saco Gas Company, Docket No. Docket Nos. G-1878 and G-1889, as more fully described in the application which is Eastern Transmission Corporation near G-1558; Gas Service, Incorporated, Docket No. G-1559; Allied New Hamp­ on file with the Commission and open to Lambertville, N. J., to a point near Bos­ public inspection. ton, Mass., and to deliver and sell nat­ shire Gas Company, Docket No. G-1560; ural gas to distributing companies and Greenfield Gas Light Company, Docket Date of issuance: November 10, 1952. No. G-1576; Gardner Gas Fuel and Light communities in New Jersey, Connecticut, By the Commission. Massachusetts, and Rhode Island. Company, Docket No. G-1584; Athol Gas On October 31, 1952, the Commission Company, Docket No. G-1655; Black- [ s e a l ] L e o n M. F u q u a y , issued an order dismissing the aforesaid stone Valley Gas and Electric Company, Secretary. application because of the Commission’s Docket No. G-2077. [F. R. Doc. 52-12209; Filed, Nov. 14, 1952; conclusion that said application “ does Notice is hereby given that the hear­ 8:47 a. m .] not come within the purview of the au­ ing now scheduled for November 24, thority of this Commission to grant.” 1952, in the above-designated matters, On November 4, 1952, Algonquin filed be and it is hereby postponed to No­ an “Application for Rehearing, Recon­ vember 25, 1952, at 10:00 a. m., in the [Docket No. G-2036] Commission’s Hearing Room, 1800 sideration and Vacation of the Order of U n it e d F u e l G as C o . the Commission issued October 31, 1952, Pennsylvania Avenue NW., Washington and for Oral Argument thereon before 25, D. C. ORDER FIXING DATE OF HEARING the Commission sitting en banc.” In [ s e a l ] L e o n M. F u q u a y , N ovem ber 6, 1952. its application, Algonquin prays for re­ Secretary. On August 29, 1952, United Fuel Gas consideration of the aforesaid order and Company (Applicant) a West Virginia for oral argument before the Commis­ [F. R. Doc. 52-12202; Filed, Nov. 14, 1952; 8:46 a. m.] corporation having its principal place sion sitting en banc. of business at Charleston, W. Va., filed The Commission finds: It is appro­ priate in carrying out the provisions of an application pursuant to section 7 of the Natural Gas Act that Algonquin’s the Natural Gas Act, for a certificate of [Docket Nos. G-1810, G-1938, G-1939] request that the Commission’s order public convenience and necessity au­ thorizing the construction and operation issued October 31, 1952, be reconsidered T e x as-O h io G as C o . and its request for oral argument be of certain natural-gas transmission fa­ NOTICE OF OPINION NO. 238 AND ORDER granted, as hereinafter ordered. cilities, all as more fully described in DENYING APPLICATIONS AND TERMINATING The Commission orders: said application. (A ) The application filed by Algonquin PROCEEDINGS The Commission finds: This proceed­ on November 4, 1952, requesting recon­ N o vem ber 10, 1952. ing is a proper one for disposition under sideration of the order issued October 31, Notice is hereby given that on Novem­ the provisions of § 1.32 (b) (18 CFR 1.32 1952, and oral argument thereon be and ber 7, 1952, the Federal Power Commis­ (b)) of the Commission’s rules of prac­ the same hereby is granted. sion issued its opinion and order entered tice and procedure, Applicant having (B) The single issue of whether or not November 6, 1952, in the above-entitled requested that the application be heard the application filed by Algonquin on matters, denying applications in Docket under the shortened procedure provided October 21,1952, for a temporary certifi­ by the aforesaid rules for noncontested cate of public convenience and necessity 1 Opinion of Commissioner Buchanan filed proceedings, and no request to be heard, comes within the purview of the author- as part of the original document. protest or petition having been filed sub- 10478 NOTICES

sequent to the giving of due notice of the Northeast corner of Section 22, Township 24 No. G-1618, by its Opinion No. 230 and filing of the application, including pub­ South, Range 21 East, thence West along the order issued June 24, 1952, as amended North side of Sections 22, 21, 20, and 19, lication in the F ederal R egister on Sep­ by Opinion No. 230-A and order issued tember 13,1952 (17 F. R. 8280). Township 24 South, Range 21 East, thence West along the North line of Section 24, October 28, 1952, granted, upon the con­ The Commission orders: Township 24 South, Range 20 East, thence ditions therein specified, Northern Natu­ (A ) Pursuant to the authority con­ South along the West line of Sections 24 and ral Gas Company (Northern) a certifi­ tained in and subject to the jurisdiction 25, to the Towns of Moran, Kansas, in Town­ cate of public convenience and necessity conferred upon the Federal Power Com­ ship 24 South, Range 20 East. pursuant to section 7 of the Natural Gas mission by sections 7 and 15 of the Nat­ Abandon and remove: Act authorizing the construction and ural Gas Act, and the Commission’s rules operation of additional natural-gas pipe­ (3) Beginning at the West edge of the of practice and procedure, a hearing be line facilities designed to increase North­ held on November 25, 1952, at 9:45 a. m., Town of Mapleton, Kansas, at approximately the Northeast corner of the Northwest Quar­ ern’s delivery capacity north of Kansas e. s. t. in the Hearing Room of the Fed­ ter, Section 28, Township 23 South, Range 23 from approximately 600,000 Mcf to 825,- eral Power Commission, 1800 Pennsyl­ East; running thence West along public high­ 000 Mcf per day.1 vania Avenue NW., Washington, D. C., way to a point near the Southwest corner of The aforesaid order issued June 24, concerning the matters involved and the the Southeast Quarter of Section 22, Town­ 1952, as amended, provided in paragraph issues presented by such application: ship 23 South, Range 22 East, a distance of (C) thereof in part as follows: Provided, however, That the Commission approximately ey2 miles, all In Bourbon County, Kansas. (C ) As a condition attached to the exer­ may, after a noncontested hearing, cise of the rights granted under the certifi­ forthwith dispose of the proceeding pur­ Applicant proposes to abandon by sale cate herein, Northern shall: suant to the provisions Of § 1.32 (b) of the facilities described in (1) and (2) 1 ) Not, without prior Commission ap­ the Commission’s rules of practice and above to Southeastern Kansas Gas Com­ proval, alienate, sell or transfer the natural procedure. pany, Inc. (Applicant at Docket No. gas reserves disclosed in the record of this (B) Interested State commissions 0-1891 for a certificate to acquire and proceeding as being owned or controlled by may participate as provided by §§ 1.8 operate), and to abandon and remove Northern, as long as natural gas may be eco­ and 1.37 (f) (18 CFR 1.8 and 1.37 (f)> of nomically produced therefrom for rendition the facilities described in (3) above. of the service herein authorized: Provided, the said rules of practice and procedure. The application recites that Applicant however, That nothing contained in this Date of issuance: November 10, 1952. proposes to dispose of its distribution order shall be construed to prevent the nor­ systems in the towns of Bronson and mal abandonment or trading of leases or By the Commission. Moran, Kans., together with properties wells for the purpose of improving Northern’s and equipment appurtenant and inci­ gas reserve position or for the purpose of [ s e a l ] L e o n M . F u q u a y , dent thereto; and that in this connection obtaining more economic or more efficient Secretary. an agreement has been consummated gas production operations, for rendering the [F. R. Doc. 52-12208; Filed, Nov. 14, 1952: with Southeastern Kansas Gas Company, service herein authorized, so long as such 8:47 a. m.] trading or abandonment of leases or wells is Inc. of the form and nature heretofore consum­ The application further recites: mated by Northern, such as are reflected by (a) That in 1946 Applicant owned and the record in this proceeding, incident to its [Docket No. G-2082] operated 7 disconnected pipelines, con­ acquisition and development of the gas leases structed in part, and in part acquired by and wells disclosed by the record herein to C o m m e r c ia l G as P ip e l in e C o . purchase from one J. S. McLaughlin and be owned by it in the Panhandle, Hugoton NOTICE OP APPLICATION Eastern Kansas Pipe Line Company. In and Otis ,gas fields; * * * * * N o vem ber 10, 1952. connection with the acquisition of facili­ ties from J. S. McLaughlin, a transmis­ (7) Not transfer the certificate herein issued, and it shall.be effective only so long Take notice that on October 24, 1952, sion line and two distribution systems in the Commercial Gas Pipeline Company as Northern continues the operations hereby the State of Missouri were acquired by authorized in accordance with the provisions (Applicant), a Kansas corporation hav­ the Cyr Gas and Drilling Company (op­ ing its principal office in Prescott, Kans.r and requirements of the Natural Gas Act, this erated as a subsidiary of Applicant until order, and of any pertinent rules, regulations, filed an application pursuant to section 1951). In August 1951, the Missouri or orders heretofore or hereafter issued by 7 (b) of the Natural Gas Act for per­ Western Gas Company purchased the the Commission; mission and approval to (a) abandon by physical assets of Cyr Gas and Drilling On November 5,1952, Northern filed in sale and (b) abandon and remove the Company. . Docket No. G-1618, a telegram and a following described natural-gas facili­ (b) Applicant has disposed of the fa ­ ties: letter, both dated November 4, 1952, cilities described in (3) above and has Abandon by sale: wherein it advised the Commission, negotiated a sales agreement with among other things, that as of October 1. A 4-inch and 5-inch gas transmission Southeastern (0-1891) for the sale of line connection with the Cities Service Gas 31, 1952, Northern sold and transferred the facilities and properties described in to Northern Natural Gas Producing Com­ line at the. Southeast corner of Section 23, (1) and (2) above. Township 26 South, Range 21 East, Bourbon pany, a wholly owned subsidiary of County, Kansas, thence North along the West Protests or petitions to intervene may Northern, all of the gas leases and wells side of Sections 23, 14, 1 1 , and 2, Township be filed with the Federal Power Com­ owned by Northern as of that date. 26 South, Range 21 East, thence North along mission, Washington 25, D. C., in ac­ On November 7, 1952, the Commission the West line of Sections 36, 26, 23, 11, and 2, cordance with the rules of practice and by telegram advised Northern as follows: Township 25 South, Range 21 East, and along procedure (18 CFR 1.8 or 1.10) on or be­ the West lines of Sections 35, 26, and 23, fore the 28th day of November 1952. “Your telegram of November 4, 1952, in Township 24 South, Range 21 East, all in The application is on file with the Docket No. G-1618 states that as of October Bourbon County, Kansas; .Commission for public inspection. 31, 1952, Northern Natural Gas Company sold Thence along the North line of Section 23, and transferred to Northern Natural Gas to the Northeast corner thereof, thence [ s e a l] L e o n M . F u q u a y , Producing Company, a wholly-owned subsid­ North along the West line of Section 13 to Secretary. iary of Northern Natural Gas Company, all approximately the center of Section 12, of the gas leases and wells owned by North­ thence in a northeasterly direction diago­ [F. R. Doc. 52-12201; Filed, Nov. 14, 1952; ern Natural Gas Company as of that date. nally across Section 12 of Township 24 South, 8:46 a. m.] As you know, the Commission’s order issued Range 21 East, and continuing in a diagonal direction Northeasterly across Section 6, to 1 On June 27, and August 9, 1951, the Com­ the Northeast corner of Section 6, Township mission issued in Docket No. G-1618, without 24 South, Range 22 East, then northerly [Docket No. G—2085] prejudice to its final determination of the along the East line of Section 31, to the application therein, temporary certificates of Northeast corner of said section, then North­ N orthern N atural G as Co. public cofivenience and necessity authorizing easterly across Section 29 to the Northeast Northern at its own risk to construct and corner thereof, thence North along the East ORDER INSTITUTING INVESTIGATION, TO operate certain of the facilities proposed in lines of Sections 20, 17, 8, and 5 to the North­ SHOW CAUSE, AND FIXING DATE OF HEAR­ Docket No. G-1618 to increase its system east corner thereof at the City Gate of the ING capacity north of Kansas from 600,000 to Town of Blue Mound, Kansas, Township 23 675,000 Mcf of natural gas per day. Pursu­ South, Range 22 East. N ovember 7, 1952. ant thereto Northern later in 1951 con­ 2. A 3-inch gas transmission line connect­ The Commission, In the Matter of structed and placed in operation such facili­ ing with the aforementioned line at the Northern Natural Gas Company, Docket ties. Saturday, November 15, 1952 FEDERAL REGISTER 10479 in Docket G-1618 on June 24, 1952, as fer by Northern of all of its gas leases 6, 1952, granting request for withdrawal amended by the order issued on October 28, and wells as reported by it to the Com­ of incomplete application for license 1952, provides in subparagraph (C) (1) that, mission in its telegram and letter dated (Major) in the above-entitled matter. as a condition attached to the exercise of the November 4, 1952, in Docket No. G-1618, [ seal] L eon M. F uquay, rights granted under the certificate issued and whether such sale and transfer con­ therein, Northern shall not, without prior Secretary. Commission approval, alienate, sell or trans­ stitute a violation of any of the terms fer the natural gas reserves disclosed in the and conditions specified in the Commis­ [F. R. Doc. 52-12207; Filed, Nov. 14, 1952; record of that proceeding as being owned or sion’s order in Docket No. G—1618 issued 8:47 a. m.] controlled by Northern, as long as natural June 24,1952, as amended by order issued gas may be economically produced there­ October 28, 1952, including particularly from for the rendition of the service author­ subparagraph (C) (1). SECURITIES AND EXCHANGE ized by the certificate therein granted, sub­ (B) Northern show cause, if any there COMMISSION ject to a stated proviso respecting normal be, why the Commission should not find abandonment or trading gas leases and wells and determine that: (1) Northern by its [File NO. 54-191] for the purposes and of the form and nature there specified. Furthermore, as a condition, acts in selling and transferring all of its gas leases and wells, as announced in its Standard G as and Electric Co. and that order provided in subparagraph (C) (7) Philadelphia Co. that, among other things, the certificate telegram of November 4, 1952, in Docket issued shall be effective only so long as No. G-1618, has so violated the express ORDER RELEASING JURISDICTION WITH RE­ Northern continues the operations thereby terms and conditions of the Commission’s SPECT TO EMPLOYMENT OF EXCHANGE authorized in accordance with the specified order issued on June 24, 1952, in Docket AGENT provisions and requirements, including those No. G-1618, as amended by order issued N ovember 10, 1952. of the order issued in Docket G-1618 on June October 28, 1952, that the certificate is­ 24, 1952, as amended. Assuming solely for Standard Gas and Electric Company purposes of this notice to you that the rele­ sued in such dockets is ineffective and (“ Standard” ) , a registered holding com­ vant facts are as stated in your telegram of accordingly without force and effect; or pany, having filed a plan pursuant to November 4, 1952, you are advised that it now (2) Northern by its acts and conduct has section 11 (e) of the act, Step I of which appears to the Commission that any opera­ removed such a substantial portion of plan proposes the retirement of Stand­ tion after October 31, 1952, of any of the the basis upon which was predicated is­ G-1618 facilities constructed under tempo­ ard’s Prior Preference Stocks through suance of the certificate in Docket No. the distribution of portfolio common rary authorization issued in that docket and G-1618 that such certificate should be heretofore operated either under such tem­ stocks; the Commission having approved porary authorization or under the authoriza­ revoked. said Step I on October 1, 1952; and the (C) A public hearing be held com­ tion of the certificate issued October 28, 1952, United States District Court for the Dis­ mencing on November 20, 1952, at 10:00 or any construction or operation of the trict of Delaware on November 7, 1952, a. m., e. s. t., in the Hearing Room of the G-1618 facilities after October 31, 1952, is having approved and ordered the en­ without certificate authorization from this Federal Power Commission, 1800 Penn­ forcement of said Step I; Commission and accordingly in contraven­ sylvania Avenue NW., Washington, D. C., The Commission’s order dated October tion of the requirements of the Natural Gas with respect to the matters involved and 1, 1952 (Holding Company Act Release Act, including particularly Section 7 thereof, the issues presented in paragraphs (A) since it appears that the acts by Northern as No. 11510), having reserved jurisdiction stated in telegram of November 4, 1952, have and (B) hereof. with respect to the selection and em­ rendered ineffective the certificate issued by (D) Copies of this order be served on Northern Natural Gas Company, its re­ ployment by Standard of the Exchange the Commission’s order issued June 24, 1952, Agent provided for in Step I; as amended, by reason of the express provi­ sale customers, and the parties to the Standard having filed an amendment sions of the subparagraphs of said order re­ proceeding in Docket No. G-1618. ferred to above. You are further notified (E) The interveners in the proceeding on November 10,1952, stating that it has that the Commission has adopted an order in Docket No. G-1618, be and the same selected Continental Illinois National instituting an investigation, calling on hereby are permitted to become inter­ Bank and Trust Company of Chicago, Northern to show cause why the certificate veners in this proceeding, subject to the 111., as the Exchange Agent under Step I; in Docket No. G-1618 should not be found to It appearing to the Commission from be ineffective and accordingly without force rules and regulations of the Commission; Provided, however, That the admission of said amendment and the exhibits at­ and effect or should be revoked, and fixing tached thereto that competitive condi­ date of hearing, said hearing to commence on such interveners shall not be construed tions were maintained by Standard in November 20, 1952. as recognition by the Commission that the selection of the Exchange Agent and Upon consideration of the Commis­ they or any of them might be agrieved because of any order or orders of the that it is appropriate to release the juris­ sion’s opinions and orders issued in Commission entered in this proceeding. diction heretofore reserved with respect Docket No. G-1618 and the matters here­ to such matter: inbefore referred to, the Commission (F) Interested State commissions may participate as provided by §§ 1.8 and 1.37 It is ordered, That the jurisdiction finds: (f) (18 CFR 1.8 and 1.37 (f)) of the heretofore reserved herein with respect (1) It is necessary and desirable in to the selection and employment by the public interest in carrying out the Commission’s rules of practice and pro­ cedure. Standard of the Exchange Agent pro­ provisions o f the Natural Gas Act and vided for in said plan be, and the same as an aid in the enforcement of the pro­ Date of issuance: November 10, 1952. hereby is, released. visions of that Act that an investigation be instituted, that Northern be required By the Commission2 By the Commission. to show cause, and that a hearing be [ seal] L eon M. F uquay, Secretary. [ seal] Orval L. D uB ois, held, all as hereinafter provided and Secretary. ordered. [F. R. Doc. 52-12204; Filed, Nov. 14, 1952; (2) It is reasonable and good cause 8:47 a. m.] [F. R. Doc. 52-12212; Filed, Nov. 14, 1952; exists for holding a public hearing, as 8:48 a. m.] hereinafter ordered, on less than 15 days’ notice, because expeditious determina­ [Project No. 1505] tion of the matters involved is required M osinee P aper M ills Co. by the public interest in light of con­ [File Noe. 54-205, 59-95] siderations set forth in the Commission’s NOTICE OF ORDER GRANTING REQUEST FOR opinions and orders issued in Docket No. WITHDRAWAL OF INCOMPLETE APPLICA­ N orth A merican Co. et al. G-1618. TION FOR LICENSE (MAJOR) The Commission, acting pursuant to ORDER DIRECTING DISSOLUTION AND the authority contained in and subject N ovember 10, 1952. APPROVING PLAN to the jurisdiction conferred upon the Notice is hereby given that on Novem­ O ctober 31,1952. Federal Power Commission by the Nat­ ber 7, 1952, the Federal Power Commis­ In the matter of the North American ural Gas Act, particularly sections 7, 14, sion issued its order entered November Company, Union Electric Company of 15, and 16 thereof, orders: Missouri, File No. 54-205; the North (A ) An investigation be and the same * Commissioner Draper dissenting for the hereby is instituted to determine all rele­ reasons stated in his dissents in Opinion Nos. American Company, Respondent; File vant facts respecting the sale and trans­ 230 and 230-A, No. 59-95. 10480 NOTICES

The North American Company Electric Power Company, and appearing pany and a subsidiary company of (“North American”), a registered hold­ on its consolidated balance sheet under Northern New England Company ing company, having filed a plan pur­ the caption “Premium on Securities of ( “Northern” ), also a registered holding suant to section 11 (e) of the Public Util­ Subsidiary” , and (ii) North American company, has filed, under section 11 (e) ity Holding Company Act of 1935 (“ the shall submit to this Commission for its of the Public Utility Holding Company act” ) providing, among other things, for approval North American’s definitive Act of 1935 (“act” ) , an amended plan its liquidation and dissolution and the proposals with respect to the Union for liquidation and dissolution dated distribution of its holdings of the com­ Board of Directors as it will be consti­ November 4, 1952 ("Plan” or “ present mon stock of Union Electric Company of tuted after the Union stock is all dis­ Plan” ) . On September 3,1952, NEPSCO Missouri (“Union” ) to the North Amer­ tributed. and the representatives of the various ican stockholders over a 2-year period, 4. Prior to the effective date of the committees for the preferred and com­ and the transfer of its cash and un­ plan Union shall file in these proceedings mon stocks of NEPSCO and for the liquidated assets to Union; and Union its commitment that neither it nor its shareholders of Northern, and the rep­ having joined in the plan to the extent subsidiaries will have as an officer or resentative of an individual preferred necessary to effect its consummation; director any person who is also an officer shareholder of NEPSCO, agreed to a The Commission, by notice and order or director of any other company which compromise proposal with respect to the dated May 5, 1952, having instituted a was formerly a subsidiary of North then pending plan for the liquidation proceeding pursuant to section 11 (b) American. and dissolution of NEPSCO. The stated (2) of the act with respect to North 5. North American shall pay only such purpose of the Plan dated November 4, American, and the Commission having fees and expenses in connection with the 1952, is to complete compliance with the consolidated the proceeding under sec­ plan and proceedings relating thereto as Commission’s order of May 2, 1941, by tion 11 (b) (2) with the proceeding the Commission may approve on appro­ effecting the liquidation and dissolution under section 11 (e) of the act; priate application made to it. of NEPSCO. It is stated that said Plan Public hearings having been held after 6. Jurisdiction be, and it hereby is, Is designed to put into effect the sub­ appropriate notice, at which hearings all secifically reserved with respect to the stance of said compromise agreement interested persons were afforded an op­ following matters: and thereby expedite this proceeding. portunity to be heard; a. The issuance and sale to banks by All interested persons are referred to North American having requested the Union of $20,000,000 principal amount the Plan of NEPSCO and the applica­ Commission to enter an order finding of promissory notes. tion for the approval thereof, which are that the plan is necessary to effectuate b. The contract to be entered into be­ on file in the offices of this Commission, the provisions of section 11 (b) of the act tween North American and Union re­ for a full statement of the transactions and is fair and equitable to the persons specting the assumption by Union of the therein proposed, which are summarized affected thereby; liabilities of North American. as follows: North American having further re­ c. Tha amount of cash to be paid by 1. The effective date of the Plan (“ef­ quested the Commission, pursuant to North American to its stockholders in fective date” ) shall be March 15,1953. section 11 (e) of the act, to apply to an lieu of fractional shares of Union com­ 2. The consummation date of the appropriate court, in accordance with mon stock which would otherwise be Plan (“consummation date” ) shall be the provisions of section 18 (f) of the issued to such stockholders. selected by NEPSCO and shall be not act, to enforce and carry out the terms d. The terms and provisions of the more than 90 days after the entry by the and provisions of the plan; assistance to be provided by North Amer­ United States District Court for the Dis­ The Commission being duly advised, ican to its stockholders receiving four trict of Maine of ah order enforcing the and having this day issued its findings shares or less of Union common stock, Plan, or if such order shall be appealed and opinion, on the basis of said findings in interim distributions, to enable such and a stay obtained, then within 90 days and opinion, and pursuant to the appli­ stockholders to dispose of such shares after such order shall become final upon cable provisions of the act and the rules without brokerage charges or commis­ appeal. and regulations thereunder: sions. 3. (a) NEPSCO will distribute its It is ordered, That North American e. The supervision of the efforts to be portfolio securities among its stockhold­ take appropriate steps, consistent with made by North American and its suc­ ers as hereinafter provided in the ap­ the -act and the rules and regulations cessor in interest to locate the holders of proximate proportion of 82 percent to thereunder, to liquidate and dissolve. North American common stock, which the holders of preferred stock and 18 I t is further ordered, That the plan be, stock is to be exchanged for Union $10 percent to the holders of its common and it hereby is, approved subject to the par value common stock under the pro­ stock. terms and conditions contained in Rule visions of the plan. (b) It is contemplated that regular U-24 of the general rules and regulations f. The entertaining of such further current quarterly dividends on promulgated under the act and to the proceedings, entering of such further NEPSCO’s preferred stock will continue following additional terms and condi­ orders and the taking of such other ac­ to be paid until the consummation date. tions: tion as may be necessary or appropriate (c) On the consummation date, 1. The order entered herein shall not in connection with the plan, the trans­ NEPSCO will distribute to and among be operative to authorize the consumma­ actions incident thereto and the con­ the holders of its preferred stock 866,402 tion of the transactions proposed in the summation thereof. shares o f Central Maine Power Com­ plan until a court of competent jurisdic­ By the Commission. pany (“ Central Maine” ), 189,091.5 shares tion shall, upon application thereto, en­ of Central Vermont Public Service Cor­ ter an order enforcing said plan. [ s e a l ] O rval L. D u B o is , poration (“Central Vermont” ) and 404,- 2. Within six months from the date or Secretary. 320.7 shares of Public Service Company dates of acquisition, Union shall dispose of New Hampshire (“ New Hampshire” ). of all securities or other interests in 60 [P. R. Doc. 52-12211; Plied, Nov. 14, 1952; 8:48 a. m.] For each share of NEPSCO preferred Broadway Building Corporation, North stock, the holder will receive the follow­ American Utility Securities Corporation, ing shares of the portfolio stocks, sub-' Hevi-Duty Electric Company, North American Light & Power Company and Ject to the provisions as to fractions of a Muzak Corporation, or the securities or [File No. 59-15] share hereinafter set forth: properties owned by said companies, N o r t h e r n N e w E n g la nd C o . and N e w other than cash or its equivalent, as E n g la n d P u b l ic S ervice C o . Shares of common stock Union may acquire from North Ameri­ NOTICE OF FILING AND ORDER FOR HEARING ON can. Central New PLAN FOR LIQUIDATION OF REGISTERED Central 3. Prior to the final distribution of the Maine Ver­ Hamp­ HOLDING COMPANY mont shire Union common stock to the stockholders of North American, (i) Union shall, by N o vem ber 10, 1952. NEPSCO preferred stock: a charge to its earned surplus account, Notice is hereby given that New $7 dividend series...... 6.0 1.3 2.8 dispose of $6,211,371 presently included England Public Service Company $6 dividend series 5.26 1.15 2.45 Adjustment series . 6.0 1.3 2.8 in its investment in its subsidiary, Union (“NEPSCO”), a registered holding com­ Saturday, November 15, 1952 FEDERAL REGISTER 10481

The shares of $6 Convertible Preferred appoint a bank or trust company ap­ pose, the Liquidation Trustee shall keep Stock, of which five shares are out­ proved by the Commission to act as an authentic list of the holders of com­ standing, are exchangeable on a share liquidation trustee and to make the dis­ mon stock of NEPSCO who have so for share basis for the $6 Dividend Series tributions provided for in the Plan. surrendered their certificates for can­ stock. Holders of the $6 Convertible (b) No fractions of a share of the cellation. Preferred Stock are not entitled to divi­ stock of Central Maine, Central Vermont (d) NEPSCO will pay to the Liquida­ dends nor to any voting rights nor to any or New Hampshire will be issued, but tion Trustee sufficient cash to provide rights as a stockholder whatsoever, ex­ in each case the Liquidation Trustee for the payment of the latter’s expenses cept the right to such exchange. They will issue bearer scrip certificates which, incurred in carrying out this Plan and will participate in this Plan only if they when surrendered, together with one or reasonable compensation for his services exercise their rights to make such ex­ more similar certificates aggregating at hereunder. change. The holders of NEPSCO’s pre­ least one whole share, will entitle the (e) Each check issued and delivered ferred stock shall be entitled only to the holder, at any time during a period com­ by the Liquidation Trustee to holders of distribution provided in this Paragraph mencing on the consummation date and NEPSCO’s stocks or of scrip certificates 3, which shall be in full satisfaction and ending one year thereafter, to a stock shall be and become void unless pre­ discharge of all of their claims against, certificate for the number of whole sented for payment at or before the ex­ and interests in, NEPSCO and its assets. shares represented by the scrip certifi­ piration of 5 years from the consum­ Certain dividend adjustments are pro­ cates surrendered and a new scrip cer­ mation date, or within 120 days after its vided for depending on whether the con­ tificate for any remaining fractions. date, whichever shall be later, and each summation date is on or before the ef­ Scrip certificates shall not entitle the such check shall contain an appropriate fective date or is after the effective date. holder thereof to any rights as a stock­ legend to this effect. Any funds, repre­ All of NEPSCO’s debts and liabilities, in­ holder, or to the distribution of portfolio sented by checks which have become cluding liquidation fees and expenses stocks under this Plan, unless and until void, shall be distributed to NEPSCO’s and fees and expenses in connection with the scrip is combined and exchanged utility subsidiaries in the proportion of this and prior plans, will be paid from for certificates for one or more full shares 61 percent to Central Maine, 10 percent NEPSCO’s assets remaining after dis­ within one year from the consummation to Central Vermont and 29 percent to tribution to holders of NEPSCO’s pre­ date. Scrip certificates will contain a New Hampshire. ferred stock. provision to the effect that holders 5. As soon as NEPSCO shall have (d) On the consummation date thereof may direct the Liquidation Trus­ made the portfolio stocks and any cash NEPSCO will distribute to and among tee during the said period of one year available to the holders of its preferred the holders of common stock 182,600 to sell the same for the account of the stock and common stock as herein pro­ shares of Central Maine, 38,442.1 shares holder or to purchase for the account vided, and shall have paid or provided of Central Vermont and 86,494.7 shares of the holder additional certificates to for the payment of its debts and liabili­ of New Hampshire. For each share of make, together with the scrip certificates ties, including liquidation fees and ex­ NEPSCO’s common stock the holder will aggregating less than a full share then penses, and fees and expenses in connec­ receive the following shares of portfolio held, one full share, without charge or tion with this and prior plans, it fyill stocks, subject to the provisions as to commission to the holder. initiate proceedings under Maine law for At the expiration of said period of 1 fractions of a share hereinafter set its dissolution and will pursue the same year, the Liquidation Trustee shall con­ with due diligence to the end that it will forth: vert into cash, through either public or cease to exist as a corporation as soon private sale, a number of shares of port­ as orderly procedure will permit. Shares of common stock folio stocks equal to the aggregate num­ 6. Provisions with respect to the direc­ ber of shares represented by the then tors of NEPSCO’s subsidiary corpora­ Central New Central Ver Hamp­ outstanding scrip certificates, disregard­ tions will be supplied by amendment. Maine mont shire ing any fractional shares. Holders of 7. Provisions with respect to NEPSCO scrip certificates shall thereupon, and Services, Inc., all of the securities of NEPSCO common stock___ 19/100 4/100 9/100 until the end of a period of 5 years from which are owned by NEPSCO’s subsidiary and after the consummation date, be corporations, will be supplied by amend­ entitled to present such scrip certificates ment. Such distribution will result in 6,179 to the Liquidation Trustee and receive 8. Appendix n to the Plan contains shares of Central Maine, 4,134.9 shares proposals for the amendment of of Central Vermont and 3,041.4 shares in payment and cancellation of the same such sum of money as may be represented NEPSCO’s Amended Plan for Corporate of New Hampshire remaining available Simplification by Retirement of Prior for sale to provide in part the cash esti­ by such scrip certificates, the amount thereof to be determined by the Liquida­ Lien Stock, dated March 8, 1947, so that mated to be required for NEPSCO’s debts all rights of the holders of NEPSCO’s and liabilities. Prior to the consumma­ tion Trustee on the basis of the net pro­ ceeds received by it from the sale, Prior Lien Preferred stock to receive cash tion date, NEPSCO will sell such avail­ and Certificates of Contingent Interest able shares. NEPSCO estimates that authorized in this paragraph, of the shares of portfolio stocks. shall cease at the expiration of 5 years upon such sale, it will have sufficient from the consummation date of the pres­ funds, together with such funds which (c) The right of holders of preferred stock and of holders of common stock ent Plan, and so that the date at which it may accumulate prior to its liquida­ the Certificates of Contingent Interest tion, to pay all of its debts and liabilities, of NEPSCO, and of the holders of scrip certificates issued under, and subject to shall become void shall be extended from including fees and expenses in connec­ January 29, 1956, to the expiration of 5 tion with this plan and prior plans. the provisions of paragraph 4 (b) above, to receive the distributions provided by years from the consummation date of NEPSCO will pay such fees and expenses the present Plan, and it is further pro­ in connection with this Plan and prior this plan, other than the distribution provided in this paragraph below, shall vided that any funds remaining in the plans as the Commission may determine, hands of the said trustee at the expira­ award or allocate upon the petition of expire at the end of a period of 5 years from and after the consummation date. tion of said period, including those pay­ any interested person, but not more than able to NEPSCO in accordance with the the amounts so determined, awarded or Upon the expiration of said 5-year pe­ riod, the Liquidation Trustee shall con­ terms of the escrow agreement securing allocated. To the extent, if any, that payments to the holders of said Certifi­ NEPSCO’s debts and liabilities, includ­ vert into cash, in such manner as it may determine, all of the unclaimed portfolio cates of Contingent Interest, shall be ing liquidation fees and expenses and transferred to the Liquidation Trustee fees and expenses in connection with stocks remaining in its hands and promptly thereafter shall distribute such under NEPSCO’s present Plan. Said this and prior plans, are less than the Liquidation Trustee shall distribute such cash (and any other cash in its hands assets remaining after the distribution funds to those holders of certificates for available for distribution) pro rata to of the portfolio stocks, and balance of common stock of NEPSCO who shall such assets will be distributed to and and among the former holders of com­ among the holders of NEPSCO’s common mon stock of NEPSCO who, pursuant to have surrendered same in accordance this Plan, shall have surrendered their with NEPSCO’s present Plan. 4. (a) Not later than 30 days prior to certificates therefor prior to the expira­ 9. NEPSCO will request the Commis­ the consummation date, NEPSCO will tion of said 5-year period. For this pur­ sion to apply to an appropriate District No. 224- ■7 10482 NOTICES

Court to enforce and car^y out the terms mission that it has made a preliminary these proceedings; and that notice to all and provisions of the Plan and will also examination of the Plan and that upon other persons shall be given by publica­ request that the orders of the Commis­ the basis thereof, the following matters tion of this notice and order in the F ed­ sion relating to the distribution pursuant and questions are presented for consid­ eral R egister and by general release of to the plan contain the recitals and other eration without prejudice to its specify­ this Commission with respect to this no­ provisions necessary to bring the trans­ ing additional matters and questions tice and order be distributed to the press action involved herein under section 1808 upon further examination: and mailed to the mailing list for re­ (f) and Supplement R of the Internal 1. Whether the Plan is necessary to leases issued under the Public Utility Revenue Code. The Plan states that effectuate the provisions of section 11 Holding Company Act of 1935. NEPSCO is informed that Northern, a (b) of the act, and is in conformity with I t is further ordered, That New Eng­ registered holding company of which the requirements of the Commission’s land Public Service Company give notice NEPSCO is a subsidiary company, will order of May 2, 1941; of this hearing to all record holders of seasonably file a plan for liquidation and 2. Whether the Plan is fair and equi­ its preferred and common stocks, to the dissolution under section 11 (e) of the table to the persons affected thereby; holders of unsurrendered certificates for act so that such plan may be considered 3. Whether the cut-off dates proposed Prior Lien Preferred stock and Certifi­ and hearings held thereon concurrently for unsurrendered certificates for Prior cates of Contingent Interest, and to the with hearings on this plan or as the Com­ Lien Preferred stock and Certificates of record shareholders of Northern New mission may order. Contingent interest are fair and equi­ England Company by mailing a copy of 10. NEPSCO reserves the right to table to the persons affected thereby; this notice and order and of the proposed amend this Plan at any time and from 4. What provisions should be con­ Plan to such security holders at least 10 time to time, with the approval of the tained in the Plan relating to the nomi­ days prior to the date set for hearing. other parties to the stipulation entered nation, election and qualification of the into on September 3,. 1952, but if the Se­ Boards of Directors of Central Maine, By the Commission. curities and Exchange Commission shall Central Vermont, and New Hampshire. [ seal] Orval L. D uBois, at the time have approved this Plan, 5. What provisions should be con­ Secretary. then only with the approval of the Com­ tained in the Plan in respect to the serv­ mission, and if the court referred to ice contracts of Central Maine, Central [P. E. Doc. 52-12213; Piled, Nov. 14, 1952; 8:48 a. m.] above shall at the time also have ap­ Vermont and New Hampshire with Nep- proved this Plan, then only with the ap­ sco Services, Inc. and with respect to the proval of the Commission and of said continuation of the company last-named court. as a mutual service company; [Pile No. 812-795] The Commission being required by the 6. Whether the accounting entries are provisions of section 11 (e) of the act be­ proper and conform to sound accounting Atlas Corp. and Italian Superpower fore approving any plan submitted there­ principles; Corp. under to find, after notice and opportu­ 7. Whether the fees and expenses and NOTICE OP AMENDED APPLICATION nity for hearing that the plan, as sub­ other remuneration which may be mitted, or as modified, is necessary to ef­ claimed in connection with this Plan and N ovember 12,1952. fectuate the provisions of subsection (b) prior plans, and transactions incident Notice is hereby given that Atlas Cor­ of section 11 of the act and is fair and thereto, are for necessary services and poration (“Atlas” ) has filed an applica­ equitable to the persons affected there­ are reasonable in amount; tion pursuant to section 17 (b) of the by; and it appearing to the Commission 8. Generally, whether the proposed Investment Company Act of 1940 for an that it is appropriate in the public inter­ transactions are in all respects in the order of the Commission exempting from est and in the interest of investors and public interest and in the interest of in­ the provisions of section 17 (a) of the consumers that notice be given and a vestors and consumers and consistent act certain transactions between Atlas hearing be held with respect to said plan with all applicable requirements of the Corporation and Istituto per la Ricon- to afford all interested persons an oppor­ act and rules thereunder, and whether struzione Industriale (“IR I” ) relating to tunity to be heard with respect thereto, any terms and conditions should be im­ the purchase of certain obligations and and that said plan shall not become ef­ posed to satisfy the applicable statutory securities of Italian Superpower Corpo­ fective except pursuant to further order standards. ration (“ISP”). of the Commission: It is further ordered, That attention The following appears from the appli­ It is ordered, That a hearing on said be directed at said hearing to the fore­ cation: Plan, pursuant to the applicable provi­ going issues and such other matters and Atlas and ISP are closed-end, non- sions of the act and the rules thereunder questions as may be presented by this diversified companies of the management be held on December 2, 1952, at 11 a. m., Plan. type registered under the Investment e. s. t., at the offices of the Securities and I t is further ordered, That jurisdiction Company Act of 1940. IR I is an agency Exchange Commission, 425 Second be reserved to separate either for hear­ of the Italian Government. Atlas and Street NW„ . Washington 25, D. C., in ing, in Whole or in part, or for disposi­ IR I each own 50 percent of the voting such room as may be designated by the tion, in whole or in part, any of the is­ stock of ISP and by reason of this fact hearing room clerk in Room 193. sues, questions or matters herein set each is an affiliate of the ISP within the I t is further ordered, That any person, forth, or which may arise in these pro­ meaning of the act. other than those persons who previously ceedings, or to consolidate with these The principal items in the balance have been granted participation in this proceedings other filings or matters per­ sheet of ISP as of September 30, 1952, proceeding, desiring to be heard in con­ taining to the subject matter of these were: nection with this proceeding, or other­ proceedings, and to take such other ac­ [000’s omitted] wise participate herein, shall file with tion as may appear conducive to an or­ Cash in the United States (exclusive the Secretary of the Commission on or derly, prompt and economical disposi­ of cash held in trust or otherwise before December 1, 1952, his request or tion of the matters involved. for benefit of debenture coupons application therefor as provided in Rule It is further ordered, That the Secre­ maturing July 1, 1941 and earlier) _ $525 X V Ü of the rules of practice of the Com­ tary of the Commission shall give notice Cash (lire) on deposit in Italy at the mission. of the aforesaid hearing by mailing cop­ official rate of exchange______1,021 I t is further ordered, That Edward C. ies of this notice and order by registered Market value (lire) of portfolio se­ Johnson, or any other officer or officers curities at the official rate of ex­ mail to New England Public Service change______12,256 of the Commission designated by it for Company, Northern New England Com­ that purpose, shall preside at the hearing pany, Central Maine Power Company, 14,402 in the proceeding. The officer so desig­ Central Vermont Public Service Corpo­ Aggregate of principal amount of nated to preside at such hearing is here­ ration, Public Service Company of New debentures and accrued interest by authorized to exercise all powers Hampshire, The Federal Power Commis­ thereon______14,579 granted to the Commission under section sion, Public Service Commission of New The capitalization and ownership of 18 (c) of the act and to a hearing officer Hampshire, Public Service Commission securities of ISP as of September 30, under the Commission's rules of practice. of Vermont, and Public Utilities Com­ 1952, adjusted for the recent acquisition The Division of Public Utilities of the mission of Maine, and to all other per­ by Atlas of certain ISP debentures re­ Commission having advised the Com­ sons previously granted participation in ferred to below was: 10483 Saturdayy November 15, 1952 FEDERAL REGISTER

Percent Authorized Outstanding Held by IRI Percent Held by Atlas Percent Held by public

$8,704,000...... $3,883,000_____ 44.6 $1,582,000...... 18.1 $3,239,000...... 37.2 SK-ypar fi percent sold debentures. Series A, due 1963... 18.1 37.2 Coupons on debentures in default—matured Jan. 1, $5,875,200...... 44.6 1942, and subsequent (face amount approximately $675 per $1,000 debenture) estimated. Capital stoek (all classes, no par value): Prior preferred...... — .... r— 8,283 shares____ 6. 7 $6 cumulative preferred (nonvotmg) dividends m 150^000 shares..— 124,172 shares__ 115,889 shares— 93.3 ...... -...... arrears $127 per share. 37.0 199,887 shares__ 20.6 410,999 shares__ 42.4 Common, class A (nonvoting)------1,400,000 shares__ 970,015 shares__ 359,129 shares__ Common, class B: 75,000 shares____ 75,000 shares___ 75,000 shares___ ...... -----...... 75, ÒÓÒ shares___ Second series______75’ 000 shares____ 75,000 shares___ ...... ----— — — Atlas has agreed that it will arrange Atlas has owned its stock interest in pons held by it for payment prior to Jan­ ISP for many years. During the period uary 4, 1954. that coupons on the debentures held by from July 1, 1952, through October 30, Atlas has agreed to convert the cou­ the public which mature after January 1952, as a result of a general offer to pur­ pons in the face amount of $815,430 3, 1953, will be paid before similar cou­ chase ISP debentures Atlas acquired at which will be purchased from IR I into pons on debentures then held by Atlas the bid price of 115, $1,582,000 principal prior preferred stock. In addition, the are paid. amount of such debentures. IR I has claim for coupons in the face amount of After the steps referred to above and owned the shares and debentures held by $1,092,270 (which comprises the coupons which have matured or will mature on after adjustment for accrual of interest it for several years. on the debentures to December 31, 1952, Atlas proposes to purchase from IR I January 3, 1953) pertaining to the de­ the capitalization and ownership of se­ all of the stock of ISP held by IR I and bentures held by Atlas will be converted $815,430 face amount of unpaid coupons into a note of ISP or into prior preferred curities of ISP will be as follows. For attached to ISP debentures which ma­ stock of ISP. the purpose of this table it is assumed tured July 1, 1949, to July 1, 1952, for Any note issued by ISP to evidence the that the advance by Atlas and the $350,000. IR I has agreed to apply such advance of funds by Atlas referred to $1,092,270 face amount of coupons re­ amount to the purchase of a number of above or issued in exchange for coupons ferred to above will be represented by a shares of Meridionale Electric Company will bear interest at 5 percent, be due in note of ISP, that no shares of $6 cumu­ held by ISP having a market value equal less than one year and will be subordi­ lative preferred stock have been con­ nated to the claims for the principal to that sum at the time of such purchase. verted and that no additional invest­ amount of the debentures in the hands Following the above transaction ISP is ment has been made to provide asset to change its name to Wasatch Corpo­ of the public. Such note would be con­ coverage for shares of prior preferred ration, increase its authorized capitali­ vertible in whole or part into prior pre­ zation, reclassify the present common ferred stock of ISP. stock. stocks into one class, to change the num­ ber of issued and outstanding shares of Held Per­ Held by Per­ Held by Per­ Authorized Outstanding public cent common stock resulting so that for each by IR I cent Atlas cent 20 shares presently outstanding there shall be only 1 share outstanding, and to Debentures______$8,704,000___ $3,883,000 44.6 $1,582,000—.. 18.2 $3,329,000.... 37.2 $1 863 840 $1, 863, 840 100.0 change the provisions of the prior pre­ $2 692 270 $2,692,270...... 100.0 ferred stock, none of which is outstand­ _ Atlas. 163,086 shares. 100.0 ing, to make such stock convertible into stock. common stock, provide for a liquidation $6 cumulative pre- 150,000 shares___ 124,172 shares. 115,889 shares. 93.3 8,283 shares.. 6.7 preference of $5 per share and in certain ferred stock. 19,000,000 shares. 56,000 shares. 35,451 shares.. 63.3 20,549 shares. 36.7 other ways. Reference is made to the Common stock____ table below which sets forth certain in­ formation with respect to the resulting It is intended that on or before Janu­ In case of either the exchange or pirn- capitalization of ISP. ary 5,1954, ISP will exchange certain of chase of the debentures and coupons IR I ISP will offer to the holders of the $6 its portfolio securities for the $3,883,000 will receive in addition all dividends in cumulative preferred shares the oppor­ principal amount of debentures and all cash or stock or other benefits accruing tunity to exchange such shares (together matured and unmatured coupons there­ to the subject portfolio securities since with all arrears in dividends thereon) on then held by IR I. IR I has agreed to January 1, 1952, or the cash equivalent for either (a) 1 share of prior preferred such exchange. thereof. stock and 3 shares of common stock (as In the event the exchange of port­ In determining the amount of port­ constituted after the capital changes de­ folio securities for debentures results in folio securities to be exchanged or the scribed above) or (b) 10 shares of com­ a diminution of the net assets allocable price to be paid by Atlas no considera­ mon stock. Such offer is to be made as to the remaining debentures, Atlas has tion was given to the claim of ISP soon as practicable after the filing of the agreed to purchase a sufficient number against the Italian government pursuant certificate of amendment to the amended of shares of prior preferred stock of ISP to Article 78 and other applicable provi­ certificate of incorporation of ISP and so that the net assets (per $1,000 deben­ sions of the peace treaty between the is to remain open for a period of not less ture) shall be the same immediately United States and Republic of Italy. The than 10 days and not more than 21 days. after the exchange as before the ex­ claim is for loss suffered by ISP as a Atlas has agreed to invest in additional change. Atlas reserves the option to result of the war by reason of injury or common stock of ISP on or before July surrender debentures or coupons held by damage to property in Italy. It is 1, 1953, so that the balance sheet of ISP it or to convert a portion of the ISP notes represented that the ultimate value of will show assets equal to liabilities plus held by it to secure such result. the claim cannot be estimated at this $5 per share for each share of prior pre­ In the event that for any reason out­ time. The agreement in connection with ferred stock outstanding. Atlas may side the reasonable control of Atlas the the proposed transactions provides that surrender notes held by it, coupons or above mentioned exchange has not taken in the event that the claim is not as­ debentures in satisfaction of such obli­ place prior to January 4,1954, Atlas will signed to IRI or waived in favor of the gation. purchase from IR I and IR I will sell such Italian government or in any way extin­ In addition Atlas will advance to ISP debentures and coupons for a price of guished and compensation is granted to before December 31,1952, approximately $5,644,000 or a price equal to the market ISP that IR I will receive as follows: 44.6 $1,600,000 (in return for'a note or prior value based upon Milan Stock Exchange percent of the first $1,535,989 received on preferred stock) to be used together with quotations of the portfolio securities the war claim and 93 percent of all other ISP funds to pay on January 3, which were to have been exchanged, amounts received in excess of that 1953, all the due and unpaid coupons, in whichever price is greater. Atlas will es­ amount. amount of $2,234,910, on the $3,239,000 tablish an irrevocable letter of credit in The terms of the agreements providing principal amount of debentures held by favor of IRI to provide for such pur­ for the above transactions are specific­ the public. IR I will not present the cou­ chase. ally conditioned upon the issuance by 10484 NOTICES the Commission of an order exempting ley”), Indiana-Kentucky Electric Cor­ Valley or Indiana-Kentucky within such the transactions from the provisions of poration (“Indiana-Kentucky”), and time and in such manner as shall be pro­ section 17 (a) of the Investment Com­ American Gas and Electric Service Cor­ vided in the final order of the Com­ pany Act of 1940. If no such order has poration (“Service Corporation”)* a mission, without prejudice to its or their been issued within 180 days from May 31, service company subsidiary of American right to seek review of such order ; 1952, the agreements become null and .Gas, having filed a joint application- (c) Jurisdiction is reserved to pass void. declaration pursuant to sections 6, 7, 9, upon the definitive terms of debt securi­ All interested persons are referred to 10, and 13 of the Public Utility Holding ties proposed to be issued by Ohio Val­ the application which is on file in the Company Act of 1935 (“ act” ) , and Rules ley and by Indiana-Kentucky, and to office of the Commission for a detailed U-90, U-91, and U-100 thereunder, with consider any other appropriate matters statement of the proposed transactions respect to the issuance of new common in connection with such issuances; and the matters of fact and law asserted. stock by Ohio Valley, the acquisition of (d) Jurisdiction is reserved to pass Notice is further given that an order such stock by American Gas, Cincinnati, upon all fees and expenses, including granting the application may be issued Kentucky, Louisville, Ohio Edison, and legal fees, in connection with the pro­ by the Commission on or at any time West Penn Electric, the issuance of com­ posed transactions; after November 28, 1952, unless prior mon stock by Indiana-Kentucky and its (e) Continuing jurisdiction is re­ thereto a hearing upon the application is acquisition by Ohio Valley, and the ex­ served to pass upon any questions pre­ ordered by this Commission, as provided tension to Ohio Valley and Indiana- sented under section 13 of the act, and in Rule N-5 of the rules and regulations Kentucky of certain services rendered by the applicable rules thereunder, with promulgated under the act. Any in­ Service Corporation; and respect to the operations of Service terested person may submit to the Com­ A public hearing having been held Corporation. mission in writing, not later than No­ after appropriate notice, at which ap- By the Commission. vember 26, 1952, 5:30 p. m., his views or plicants-declarants and all interested any additional facts bearing upon the ap­ persons were afforded an opportunity [ s e a l ] O rval L. D u B o is , plication or the desirability of a hearing to be heard; Secretary. thereon, or a request to the Commission The Commission having this day filed that a hearing be held thereon. Any its findings and opinion herein, in which [F. R. Doc. 52-12210; Filed, Nov. 14, 1952; such communication or request should the proposed transactions are more fully 8:48 a. m.] state briefly the nature of the interest of set forth, and the Commission having the person submitting such information found and determined that the proposed or requesting a hearing, the reasons for transactions should be permitted at this ECONOMIC STABILIZATION such request, and the issues of fact or time, subject to the qualifications set AGENCY law raised by the application which he forth in said findings and opinion and to desires to* controvert. Any such com­ the reservations of jurisdiction herein­ Office of Price Stabilization munication or request should be ad­ after set forth: C e r t a in R eg io ns dressed: Secretary, Securities and Ex­ I t is ordered, That the joint applica­ change Commission, 425 Second Street, tion-declaration pursuant to sections 6, l is t o f c o m m u n it y c e il in g pr ice orders NW., Washington 25, D. C. 7, 9, 10, and 13 of the act be, and it is The following orders under General hereby granted and permitted to become By the Commission. Overriding Regulation 24, were filed with effective, subject to the conditions con­ the Division of the Federal Register on [ s e a l ] O rval L. DuBois, tained in Rule U-24, and subject to the November 6, 1952. Secretary. following additional conditions and res­ REGION X [F. R. Doc. „2-12248; Piled, Nov. 14, 1952; ervations of jurisdiction: 8:54 a. m.] (a) That this order and the findings Providence Order 1-G1-2, covering retail supporting it are made in the light of prices for certain dry grocery items sold by the present urgent problems of national retailers In the Rhode Island area, filed 2:27 defense which gave rise to the applica­ p. m. tion-declaration; that the Commission Providence Order 1-G2-2, covering retail [Pile No. 70-2945] prices for certain dry grocery items sold by therefore reserves jurisdiction to reopen retailers in the Rhode Island area, filed 2:28 O h io V a l l e y E lectr ic C o . et a l . these proceedings upon notice to the ap- p. m. ORDER APPROVING PROPOSAL FOR FINANCING plicants-declarants and to reexamine its Providence Order 1-G3-2, covering retail OF NEW OPERATING COMPANIES findings under section 10 when in its prices for certain dry grocery items sold by opinion such reexamination shall be ap­ retailers in the Rhode Island area, filed 2:28 N ovember 7, 1952. propriate ; and that this order is without p. m. In the matter of Ohio Valley Electric prejudice to any order which may be Providence Order 1-G4-2, covering retail Corporation, Indiana-Kentucky Electric entered upon such reexamination; prices for certain dry grocery items sold by retailers in the Rhode Island area, filed 2:28 Corporation, American Gas and Electric (b) That upon the giving of such no­ p. m. Company, the Cincinnati Gas & Electric tice the applicants-declarants shall Manchester Order I-Gl-2, covering retail Company, Kentucky Utilities Company, amend their joint application-declara­ prices for certain dry grocery items sold by Louisville Gas and Electric Company, tion so as to bring before the Commis­ retailers in the New Hampshire area except­ Ohio Edison Company, the West Penn sion the facts as they then exist; that in ing Coos, Carroll, and Grafton Counties, filed Electric Company, American Gas and such reopened proceedings the appli­ 2:24 p. m. Electric Service Corporation; Pile No. cants-declarants shall not make any Manchester Order 1-G2-2, covering retail prices for certain dry grocery items sold by 70-2945. argument to the effect that the Com­ retailers in the New Hampshire area except­ American Gas and Electric Company mission, by making findings in the ing Coos, Carroll, and Grafton Counties, (“American Gas” ), a registered holding present setting of urgent demands of na­ filed 2:24 p. m. company, the Cincinnati Gas & Electric tional defense, has decided the issues Manchester Order 1-G3-2, covering retail Company (“ Cincinnati” ), a public util­ under section 10 which may be presented prices for certain dry grocery items sold by ity company and an exempt holding in the reopened proceedings, but will retailers in the New Hampshire area except­ company, Kentucky Utilities Company nevertheless be free to present evidence ing Coos, Carroll, and Grafton Counties, filed ( “Kentucky” ), a public utility com­ 2:24 p. m. and to make arguments with respect to Manchester Order 1-G4-2, covering retail pany and an exempt holding company, the facts as they then exist; and that prices for certain dry grocery items sold by Louisville Gas and Electric Company if the Commission after such further retailers in the New Hampshire area except­ (“Louisville” ), a public utility company proceedings shall order any one or more ing Coos, Carroll, and Grafton Counties, filed and an exempt holding company, Ohio of the applicants-declarants to dispose 2:25 p. m. , Edison Company (“Ohio Edison” ), a of its or their stock of Ohio Valley or Manchester Order 1-G4-2, covering retail public utility company and a registered Indiana-Kentucky, such applicant-de­ prices for certain dry grocery items sold by holding company, the West Penn Elec­ clarant or . applicants-declarants will retailers in the New Hampshire area except­ ing Coos, Carroll, and Grafton Counties, filed tric Company (“West Penn Electric”), proceed forthwith to take such steps as 2:25 p. m. a registered holding company, Ohio Val­ may be appropriate to dispose of its or Boston Order 1-G1-2, covering retail ceil­ ley Electric Corporation (“Ohio Val- their holdings of common stock of Ohio ing prices for certain dry grocery items sold Saturday, November 15, 1952 FEDERAL REGISTER 10485 by retailers in certain Eastern Massachusetts Richmond Order 1-G4-1, Amendment 2, Atlanta Order 1-G4A-2, covering retail prices for certain day grocery items sold by area, filed 2:25 p. m. changes certain food items for retail sales in Boston Order 1-G2-2, covering retail ceil­ the Richmond area, filed 2:33 p. m. retailers in the Atlanta area, filed 2:52 p. m. ing prices for certain dry grocery items sold Richmond Order 1-G4-1, Amendment 3, Montgomery Order 1-G1-2, covering retail by retailers in certain Eastern Massachu­ changes certain food items for retail sales In prices for certain dry grocery items sold by setts areas, filed 2:26 p. m. the Richmond area, filed 2:33 p. m. retailers in the Montgomery area, filed 2:48 Boston Order 1-G3-2, covering retail ceil­ Richmond Order 1-G4-1, Amendment 4, p. m. Montgomery Order 1-G2-2, covering retail ing prices for certain dry grocery items sold changes certain food items for retail sales in by retailers in certain Eastern Massachu­ the Richmond area, filed 2:56 p. m. prices for certain dry grocery items sold by retailers in the Montgomery area, filed 2:48 setts areas, filed 2:27 p. m. Richmond Order 1-G4-1, Amendment 5, Boston Order 1-G4-2, covering retail ceil­ changes and adds certain food items for re­ p. m. Montgomery Order 1-G3-2, covering re­ ing prices for certain dry grocery items sold tail sales in the Richmond area, filed 2:33 tail prices for certain dry grocery items sold by retailers in certain Eastern Massachusetts p. m. % by retailers in the Montgomery area, filed areas, filed 2:27 p. m. Richmond Order 1-G4A-1, Amendment 6, changes and adds certain food items for re­ 2:49 p. m. r e g io n n tail sales in the Richmond area filed 2:36 Montgomery Order 1-G3A-2, covering re­ tail prices lo r certain dry grocery items sold New York Order 1-G1-1, Amendment 5, p. m. by retailers in the Montgomery area, filed changes certain food items for retail sales in Richmond Order 1-G4A-1, Amendment 1, several counties in the State of New York, changes certain food items for retail sales 2:49 p. m. in the Richmond area, filed 2:33 p. m. Montgomery Order 1-G4-2, covering retail filed 2:29 p. m. prices for certain dry grocery items sold by New York Order 1-G2-1, Amendment 5, Richmond Order 1-G4A-1, Amendment 2, retailers in the Montgomery area, filed 2:49 changes certain food items for retail sales in changes certain food items for retail sales several counties in the State of New York, in the Richmond area, filed 2:34 p. m. p. m. Richmond Order 1-G4A-1, Amendment 3, Montgomery Order 1-G4A-2, covering re­ filed 2:29 p. m. tail prices for certain dry grocery items sold New York Order 1-G3-1, Amendment 5, changes and adds certain food items for by retailers in the Montgomery area, filed changes certain food items for retail sales retail sales in the Richmond area, filed 2:34 2:50 p. m. in several counties in the State of New York, p. m. Richmond Order 1-G4A-1, Amendment 4, Jackson Order 1-G1-2, covering retail filed 2:29 p. m. prices for certain dry grocery items sold by New York Order 1-G4-1, Amendment 5, changes and adds certain food items for retailers in the Jackson area, filed 2:47 p. m. changes certain food items for retail sales retail sales in the Richmond area, filed 2:36 Jackson Order 1-G2-2, covering retail in several counties in the State of New York, p. m. r e g io n v prices for certain dry grocery items sold by filed 2:30 p. m. retailers in the Jackson area, filed 2:47 p. m. REGION IV Columbia Order 1-G1-2, covering retail Jackson Order I-G3-2, covering retail Richmond Order 1-G1-1, Amendment 1, prices for certain dry grocery Items sold by prices for certain dry grocery items sold by changes certain food items for retail sales retailers in the Columbia area, filed 2:54 retailers in the Jackson area, filed 2:48 p. m. in the Richmond area, filed 2:30 p. m. p. m. Jackson Order I-G4-2, covering retail Columbia Order 1-G2-2, covering retail Richmond Order 1-G1-1, Amendment 2, prices for certain dry grocery items sold by prices for certain dry grocery items sold by changes certain food items for retail sales in retailers in the Jackson area, filed 2:48 p. m. retailers in the Columbia area, filed 2:54 the Richmond area, filed 2:30 p. m. Jacksonville Order II-G1-1, covering retail Richmond Order 1-G1-1, Amendment 3, p. m. prices for certain dry grocery items sold by Columbia Order 1-G3-2, covering retail changes and adds certain food items for retailers in the Tallahassee area, filed 2:45 prices for certain dry grocery items sold by retail sales in the Richmond area, filed 2:31 p. m. retailers in the Columbia area, filed 2:54 p. m. Jacksonville Order II-G1-2, covering retail Richmond Order 1-G1-1, Amendment 4, p. m. prices for certain dry grocery items sold by Columbia Order 1-G3A-2, covering retal changes and adds certain food items for re­ retailers in the Tallahassee area, filed 2: 45 prices for certain dry grocery items sold by tail sales in the Richmond area, filed 2:35 p. m. retailers in the Columbia area, filed 2:55 p. m. Jacksonville Order II-G2-1, covering retail p. m. Richmond Order 1-G2-1, Amendment 1, prices for certain dry grocery items sold by Columbia Order 1-G4-2, covering retail changes certain food items for retail sales retailers in the Tallahassee area, filed 2:46 prices for certain dry grocery items sold by in the Richmond area, filed 2:31 p. m. p. m. retailers in the Columbia area, filed 2:55 Richmond Order 1-G2-1, Amendment 2, Jacksonville Order II-G2-2, covering retail changes certain food items for retail sales in p. m. prices for certain dry grocery items sold by Columbia Order 1-G4A-2, covering retail the Richmond area, filed 2:31 p. m. retailers in the Tallahassee area, filed 2: 46 prices for certain dry grocery items sold by Richmond Order 1-G2-1, Amendment 3, p. m. retailers in the Columbia area, filed 2:56 changes and adds certain food items for re­ Jacksonville Order II-G4A-1, covering re­ p. m. tail sales in the Richmond area, filed 2:31 tail prices for certain dry grocery items sold Nashville Order 1-G1-2, covering retail by retailers in the Tallahassee area, filed p. m. prices for certain dry grocery items sold by Richmond Order 1-G2-1, Amendment 4, 2:47 p. m. retailers in the Nashville area, filed 2:53 changes and adds certain food items for re­ Jacksonville Order II-G4A-2, covering re­ p. m. tail sales in the Richmond area, filed 2:35 tail prices for certain dry grocery items sold Nashville Order 1-G2-2, covering retail by retailers in the Tallahassee area, filed p. m. prices for certain dry grocery items sold by Richmond Order 1-G3-1, Amendment 2, 2:47 p. m. retailers in the Nashville area, filed 2:53 changes certain food items for retail sales in Jacksonville Order m -G l-1, covering re­ p. m. the Richmond area, filed 2:32 p. m. tail prices for certain dry grocery items sold Nashville Order 1-G3-2, covering retail Richmond Order 1-G3-1, Amendment 3, by retailers in the Miami area, filed 2:40 prices for certain dry grocery items sold by changes certain food items for retail sales p. m. retailers in the Nashville area, filed 2:53 in the Richmond area, filed 2:32 p. m. Jacksonville Order III-G1-2, covering re­ p. m. Richmond Order 1-G3-1, Amendment 4, tail prices for certain dry grocery items sold Nashville Order 1-G4-2, covering retail changes certain food items for retail sales in by retailers in the Miami area, filed 2: 40 the Richmond area, filed 2:32 p. m. prices for certain dry grocery items sold by p. m. , Richmond Order 1-G3-1, Amendment 5, retailers in the Nashville area, filed 2:53 Jacksonville Order III-G2-1, covering re­ changes and adds certain food items for re­ p. m. tail prices for certain dry grocery items sold tail sales in the Richmond area, filed 2:32 Nashville Order 1-G4A-2, covering retail by retailers in the Miami area, filed 2:41 p. m. prices for certain dry grocery items sold by p. m. Richmond Order 1-G3-1, „Amendment 6, retailers in the Nashville area, filed 2:54 p. m. Jacksonville Order III-G 2-2, covering re­ changes and adds certain food items for re­ Atlanta Order 1-G1-2, covering retail prices tail prices for certain dry grocery items sold tail sales in the Richmond area, filed 2:35 for .certain dry grocery items sold by retailers by retailers in the Miami area, filed 2:41 p. m. in the Atlanta area, filed 2:50 p. m. p. m. Richmond Order 1-G3A-1, Amendment 1, Jacksonville Order III-G4A-1, covering re­ changes certain food items for retail sales in Atlanta Order 1-G2-2, covering retail prices the Richmond area, filed 2:33 p. m. for certain dry grocery items sold by retailers tail prices for certain dry grocery items sold Richmond Order 1-G3A-1, Amendment 2, in the Atlanta area, filed 2:51 p. m. by retailers in the Miami area, filed 2:42 changes certain food items for retail sales in Atlanta Order 1-G3-2, covering retail prices p. m. the Richmond area, filed 2:33 p. m. for certain dry grocery items sold by retailers Jacksonville Order III-G4A-2, covering re­ Richmond Order 1-G 3A- 1 , Amendment 3, in the Atlanta area, filed 2:52 p. m. tail prices for certain dry grocery items sold changes and adds certain food items for re­ Atlanta Order 1-G3A-2, covering retail by retailers in the Miami area, filed 2:45 tail sales in the Richmond area, filed 2:33 prices for certain dry grocery items sold by p. m. p. m. retailers in the Atlanta area, filed 2:52 p. m. Jacksonville Order IV-G1-1, covering re­ Richmond Order 1-G3A-1, Amendment 4, tail prices for certain dry grocery items sold changes and adds certain food items for re­ Atlanta Order 1-G4-2, covering retail prices by retailers in the Key West area, filed 2:37 tail sales in the Richmond area, filed 2:36 for certain dry grocery items sold by re­ p. m. tailers in the Atlanta area, filed 2:52 p. m. p. m. 10486 NOTICES

Jacksonville Order IV-G1-2, covering re­ DEPARTMENT OF JUSTICE on or since December 11,1941, and prior tail prices for certain dry grocery items sold to January 1, 1947, were residents of by retailers in the Key West area, filed 2:37 p. m. Office of Alien Property Germany and are, and prior to January Jacksonville Order IV-G2-1, covering re­ [Vesting Order 19060] 1, 1947, were nationals of a designated tail prices for certain dry grocery items sold enemy country (Germany) ; by retailers in the Key West area, filed 2:38 G eOR£ W alsoe et al. 5. That the persons who own the p. m. In re: Debts owing to Georg Walsoe property described in subparagraph 9 Jacksonville Order IV-G2-2, covering retail and others. hereof, who, if individuals there is rea­ prices for certain dry grocery items sold by sonable cause to. believe on or since De­ retailers in the Key West area, filed 2:38 Under the authority of the Trading p. m. With the Enemy Act, as amended (50 cember 11, 1941, and prior to January 1, Jacksonville Order IV-G4A-1, covering re­ U. S. C. App. and Sup. 1-40); Public Law 1947, were residents of Germany, and tail prices for certain dry grocery items sold 181, 82d Congress, 65 Stat. 451; Execu­ which, if corporations, partnerships, by retailers in the Key West area, filed 2:39 tive Order 9193, as amended by Execu­ assocations or other business organiza­ p. m. tive Order 9567 (3 CPR 1943 Cum. Supp.; tions there is reasonable cause to believe Jacksonville Order IV-G4A-2, covering re­ 3 CPR 1945 Supp.); Executive Order on or since December 11, 1941, and prior tail prices for certain dry grocery items sold to January 1, 1947, were organized un­ by retailers in the Key West area, filed 2:40 9788 (3 CFR 1946 Supp.) and Executive. p. m. Order 9989 (3 CFR 1948 Supp.), and pur­ der the laws of and had their principal suant to law, after investigation, it is places of business in Germany are, and Copies of any of these orders may be hereby found: prior to January 1, 1947, were nationals obtained from the OPS Office in the des­ 1. That the individuals whose names of a designated enemy country (Ger­ ignated city. and addresses are set forth as owners in many) ; Joseph L. D wyer, Exhibit A, attached hereto and by refer­ 6. That the personal representatives, Recording Secretary. ence made a part hereof, on or since heirs, next of kin, legatees and distribu­ tees of Walter E. Fritsch, deceased, of [P. R. Doc. 52-12216; Filed, Nov. 12, 1952; December 11, 1941, and prior to Janu­ 11:58 a. m.] ary 1, 1947, were residents of Germany Hermann H. Wolff, deceased, of Caro­ and are, and prior to January 1, 1947, line Poppenhusen, deceased, of C. Mich- were nationals of a designated enemy lau, deceased, of C. H. Tietgens, de­ DEPARTMENT OF THE INTERIOR country (Germany); ceased, of Suzanne Schmaltz, deceased, 2. That the enterprises whose names and of Albert Volckerts, deceased, who Bureau of Land Management are set forth as owners in the aforesaid there is reasonable cause to believe on or [Order 427, Arndt. 3] Exhibit A are corporations, partner­ since December .il, 1941, and prior to ships, associations or other business January 1, 1947, were residents of Ger­ R egional Administrators organizations which on or since Decem­ many, are and prior to January 1, 1947, DELEGATION OP AUTHORITY IN CONNECTION ber 11,1941, and prior to January 1,1947, were nationals of a designated enemy WITH LANDS AND RESOURCES; CLASSIFI­ were organized under the laws of and country (Germany) ; CATIONS, WITHDRAWALS, AND RESTORA­ had their principal places of business in 7. That Luise Wienegge, also known TIONS Germany, and are and prior to Janu­ as Luise Winnegge, who there is reason­ September 23, 1952. ary 1, 1947, were nationals of a desig­ able cause to believe on or since Decem­ ber 11, 1941, and prior to January 1, A new section is added, as follows: nated enemy country (Germany); 3. That rthe enterprises whose names 1947, was a resident of Germany, is and Sec. 2.23 Public land orders. Mat­ and last known addresses are listed be­ prior to January 1, 1947, was a national ters relating to the issuance of public low: of a designated enemy country (Ger­ land orders, pursuant to 43 CFR 295.9 to Names and Addresses many) ; 295.11, except actions required by 43 Dobbertin & Co., Hamburg, Kattrepel 2. 8. That the property described as CPR 295.11 (b) and (c) to be taken by Bleichroeder & Co., Hamburg. follows: the Secretary of the Interior or his dele­ Glasurit Werke A. G., Hamburg-Hiltrup. a. Those certain debts or other obli­ gate. Oelerich Gebrueder, Hamburg. gations evidenced by the checks de­ W illiam Zimmerman, Jr., Lorenz & Schmidt, Hamburg, Feldbrun- scribed in Exhibit A, attached hereto Associate Director. nenstr. 26. and by reference made a part hereof, Deutsch-Suedamerikanische Bank, Ham­ said checks owned by the persons identi­ Approved: November 7,1952. burg. Lassen & Co. A. G., Hamburg. fied therein as owners, together with any Oscar L. Chapman, Carstens & Schues, Hamburg. and all rights to demand, enforce and Secretary of the Interior. Hamburg Mannheimer Versicherungs A. G., collect the aforesaid debts or other obli­ Alsterufer 1. gations, and any and all rights in, to and [P. R. Doc. 52-12199; Filed, Nov. 14, 1952; Katholisches Pfarramt, Kiel, Krusenvoller- under said checks, 8:45 a. m.] weg 35. b. Those certain debts or other obliga­ are corporations, partnerships, associa­ tions evidenced by thirty-seven (37) tions or other business organizations American Express Company United which on or since December 11,1941, and States Dollar Travelers Cheques, num­ Office of the Secretary prior to January 1, 1947, were organized bered H5,074,820/829, of $20.00 face value each, and numbered E l,793,653/669 [Order 2583, Arndt. 4] under the laws of and had their principal places of business in Germany, and are and P4,484,330/339 of $10.00 face value B ureau of L and M anagement and prior to January 1, 1947, were na­ each, said cheques owned by Max Flem­ tionals of a designated enemy country? ming, together with any and all rights DELEGATION OF AUTHORITY IN CONNECTION (Germ any); to demand, enforce and collect the afore­ WITH LANDS AND RESOURCES; CLASSIFICA­ said debts or other obligations and any TIONS, WITHDRAWALS AND RESTORATIONS 4. That the persons whose names and last known addresses are listed below ; and all rights in, to and under said N ovember 7,1952. cheques, Names and Addresses c. Those certain debts or other obli­ Section 2.23 is amended to read: Max Flemming, Hamburg. gations evidenced by two (2) Sola Bills Sec. 2.23 Public land orders. Matters Wilhelm Moeller, Hamburg-Gr. Flottbach of Exchange drawn on The Bank of relating to the issuance of public land Gustav Falkestr. Montreal, New York, numbered 82/203 Emmy Engelhardt, Bad Brueckenau Main- orders, pursuant to 43 CPR 295.9 to 295.11, franken. and 82/204, dated August 23, 1939, and except actions required by 43 CPR 295.11 Luis Raemsch, Bautzen. August 25, 1939, and in the amounts of (b) and (c) to be taken by the Secretary Hans Seelemann, c/o F. Dorqeier, Hamburg. $106.71 and $12,677.71, respectively, said of the Interior or his delegate. Conrad Behre, Hamburg, Brodschraugen 9. bills payable to and owned by Dobbertin Karl Fruechte, Hamburg. & Co., together with any and all accruals Oscar L. Chapman, Eva Grossmann, Klingberg-Holsteln. to the aforesaid debts or other obliga­ Secretary of the Interior. Karl Heinz Bossen, Kiel, Moellingstr. 4. Heinrich Buttmann, Elmshorn, Peterstr. 23. tions and any and all rights to demand, [F. R. Doc. 52-12198; Filed, Nov. 14, 1952; Friedrich E. Th. Hopfe, Hamburg 13, Hoch- enforce and collect the same, and any 8:45 a. m.] allee 113. and all rights in, to and under said bills, Saturday, November 15, 1952 FEDERAL REGISTER 10487

d. Those certain debts or other obli­ sentatives, heirs, next of kin, legatees and distributees of Caroline Poppen- gations evidenced by two (2) Thos. and distributees of Hermann H. Wolff, huseri, deceased, together with any and Cook & Son Ltd., New York Agency Trav­ deceased, together with any and all all rights to demand, enforce and collect elers Cheques, numbered E201,947E, in rights to demand, enforce and collect the aforesaid debts or other obligations the amount $10.00, and E350,432E, in the aforesaid debts or other obligations and any and all rights in, to and under the amount of $20.00, said cheques owned and any and all rights in, to and under said checks, by Wilhelm Moeller, together with any said checks. p. That certain debt or other obliga­ and all rights to demand, enforce and k. Those certain debts or other obliga­ tion evidenced by a Sola of Exchange, collect the aforesaid debts or other obli­ tions evidenced by nine (9) checks numbered 67/1250, payable at the gations and any and all rights in, to and drawn on the Commercial National Agency of the Chartered Bank of India, under said cheques, Bank and Trust Company of New York, Australia & China, New York, dated Au­ e. Those certain debts or other obliga­ numbered, dated and in the amounts gust 24, 1939, in the amount of $75.51, tions evidenced by four (4) American listed below: payable to and owned by Oelerich Express Company United States Dollar Gebrueder, together with any and all Travelers Cheques, numbered R2,707,739 No. Date Amount accruals to the aforesaid debt or other and R2,757,520/522, each in the amount obligation and any and all rights to de­ mand, enforce and collect the same, and of $100.00, said cheques owned by the 264...... Jan. 2, 1940 $6.78 personal representatives, heirs, next of 278. 4.90 any and all rights in, to and under said 282...... do 1.83 sola of exchange, kiri, legatees and distributees of Walter 292...... _do_ 1.83 E. Fritsch, deceased, together with any 294.... do_ ___ 1.83 q. That certain debt or other obliga­ and all rights to demand, enforce and 301 1.22 tion evidenced by a check issued by the 306.... 15.25 collect the aforesaid debts or other obli­ 317...... Jan. 16, 1940 31.79 Oriental Consolidated Mining Company gations and any and all rights in, to and 318... 31.79 on the National City Bank of New York, under said cheques, numbered 485, dated December 28, 1939, f. Those certain debts or other obliga­ in the amount of $5,000.00, owned by the said checks owned by the personal rep­ personal representatives, heirs, next of tions evidenced by four (4) American resentatives, heirs, next of kin, legatees Express Company United States Travel­ kin, legatees and distributees of C. and distributees of Hermann H. Wolff, Michelau, deceased, together with any ers Cheques, numbered K 4 ,845,619 in the deceased, together with any and all amount of $10.00, and H8,916,357/359, and all rights to demand, enforce and rights to demand, enforce and collect collect the aforesaid debt or other obli­ each in the amount of $20.00, said the aforesaid debts or other obligations cheques owned by Emmy Engelhardt, to­ gation and any and all rights in, to and and any and all rights in, to and under under said check, gether with any and all rights to de­ said checks, mand, enforce and collect the aforesaid r. That certain debt or other obliga­ l. That certain debt or other obliga­ tion evidenced by an American Express debts or other obligations and any and tion evidenced by a Sola of Exchange, all rights in, to and under said cheques, Company Money Order, numbered numbered 121726, drawn on the Guar­ AK3017715, dated August 23, 1939, in g. That certain debt or other obliga­ anty Trust Company of New York, dated tion evidenced by one (1) Sola of Ex­ the amount of $6.00, payable to and October 11, 1939, in the amount of change drawn on The National City owned by Lorenz & Schmidt, together $89.80, and owned by Friedrich E. Th. Bank of New York, numbered 40/70, in with any and all rights to demand, en­ Hopfe, together with any and all accru­ the amount of $32.69, dated January 9, force and collect the aforesaid debt or als to the aforesaid debt or other obliga­ 1940, payable to Deutsche Bank, Ham­ other obligation and any and all rights tion and any and all rights to demand, burg, and owned by Luis Raemsch, to­ in, to and under said money order, enforce and collect the same, and any gether with any and all accruals to the s. That certain debt or other obliga­ and all rights in, to and under said sola aforesaid debt or other obligation and tion evidenced by a check issued by Ar­ of exchange, any and all rights to demand, enforce mour and Company on the Continental and collect the same, and any and all m. That certain debt or other obliga­ Illinois National Bank and Trust Com­ rights in, to and under said sola of tion evidenced by a check issued by the pany, numbered 22654, dated January exchange, Oriental Consolidated Mining Com­ 2, 1940, in the amount of $23.63, owned h. That certain debt or other obliga­ pany, drawn on the National City Bank by the personal representatives, heirs, tion evidenced by one (1) Bank Money of New York, numbered 666, in the next of kin, legatees and distributees of Order, drawn on the Agents of The amount of $750.00, dated December 28, C. H. Tietgens, deceased, together with Royal Bank of Canada, New York, num­ 1939, said check payable to and owned any and all rights to demand, enforce bered 89-735368, dated January 9, 1940, by Hans Seelemann, together with any and collect the aforesaid debt or other in the amount of $79.40, and owned by and all rights to demand, enforce and obligation and any and all rights in, to Bleichroeder & Co., together with any collect the aforesaid debt or other obli­ and under said check, and all rights to demand, enforce and gation and any and all rights in, to and t. That certain debt or other obliga­ collect the aforesaid debt or other obli­ under said check, tion evidenced by a check issued by gation and any and all rights in, to and n. That certain debt or other obliga­ Maud Howland Pyne on the Bankers under said money order, tion evidenced by a check, numbered Trust Company, New York, numbered i. Those certain debts or other obliga­ F30454/D.6308, drawn on Banque Beige 16, dated December 1, 1939, in the tions evidenced by four (4) Trust Checks pour l’Etranger, New York, dated October amount of $100.00, owned by the per­ issued by and drawn on Title Guarantee 19, 1939, in the amount of $420.00, pay­ sonal representatives, heirs, next of kin, able to and owned by Glasurit Werke and Trust Company, New York, num­ legatees and distributees of Suzanne A. G., together with any and all rights Schmaltz, deceased, together with any bered T-43134, T-45301, T-041360 and to demand, enforce and collect the afore­ and all rights to demand, enforce and T-47048, dated January 2, 1940, Febru­ said debt or other obligation and any and collect the aforesaid debt or other obli­ ary 2, 1940, December 1, 1939, and all rights in, to and under said check, gation and any and all rights in, to and March 1, 1940, respectively, each in the o. Those certain debts or other obliga­ under said check, amount of $27.00, and owned by Luise tions evidenced by four (4) checks is­ u. Those certain debts or other obli­ Wienegge, also known as Luise Win- sued by American Hard Rubber Com­ gations evidenced by four (4) checks is­ pany, New York, numbered, dated and in negge, together with any and all rights sued by Swift & Co., Chicago, on the the amounts listed below: to demand, enforce and collect the Continental Illinois National Bank and aforesaid debts or other obligations and Trust Company, Chicago, numbered, Amount any and all rights in, to and under said No. Date dated and in the amounts listed below: checks, j. Those certain debts or other obliga­ 11947 Dec. 23, 1939 $55.80 12716...... Mar. 30, 1940 55.80 No. Date Amount tions evidenced by two (2) checks drawn 13308 ______Sept. 30, 1940 61.77 13308 ______Dec. 23, 1940 61.77 on the Bankers Trust Company, New 404317 ______Jan. 1, 1940 $10.80 York, numbered 90 and 91, each dated 552511 ____ Apr. 1, 1940 10.80 fif.9102 ...... Oct. 1, 1940 10.02 January 15, 1940, and in the amount of said checks owned by the personal repre­ 757400 Jan. 1, 1941 10.02 $7.31, and owned by the personal repre- sentatives, heirs, next of kin, legatees 10488 NOTICES

owned by the personal representatives, cc. That certain debt or other obliga­ e. That certain debt or other obliga­ heirs, next of kin, legatees and distribu­ tion evidenced by a Voucher, numbered tion evidenced by a check issued by tees of Albert Volckerts, deceased, to­ E2 126517, issued by the Equitable Life Hudson Shipping5 Company, Inc., New gether with any and all rights to de­ Assurance Society of the United States York, drawn on the National City Bank mand, enforce and collect the aforesaid on the Guaranty Trust Company of New of New York, numbered 5664, dated De­ debts or other obligations and any and York, dated November 22, 1939, in the cember 2, 1939, in the amount of $90.60, all rights in, to and under said checks, amount of $81.10, payable to and owned together with any and all rights to de­ v. That certain debt or other obliga­ by Eva Grossmann, together with any mand, enforce and collect the aforesaid tion evidenced by a Bank Money Order and all rights to demand, enforce and debt or other obligation and any and all drawn on The Agents of the Royal Bank collect the aforesaid debt or other obli­ rights in, to and under said check, of Canada, New York, numbered 89-554- gation and any and all rights in, to and f. That certain debt or other obliga­ 283, dated September 1, 1939, in the under said voucher, tion evidenced by a Payment Order, amount of $1.55, payable to and owned dd. That certain debt or other obliga­ numbered 70,668,013, drawn on the Mili­ by Deutsch-Suedamerikanische Bank, tion evidenced by one (1) American tary Disbursing Officers of the United together with any and all rights to de­ Express Company United States Dollar States, dated January 30, 1946, in the mand, enforce and collect the aforesaid Travelers Cheque, numbered A20,461,451, amount of $29.40, together with any and debt or other obligation and any and in the amount of $10.00, owned by Karl all rights to demand, enforce and col­ all rights in, to and under said money Heinz Bossen, together with any and all lect the aforesaid debt or other obliga­ order, rights to demand, enforce and collect the tion and any and all rights in, to and w. Those certain debts or other obli­ aforesaid debt or other obligation and under said payment order, gations evidenced by two (2) American any and all rights in, to and under said g. That certain debt or other obliga­ Express Company United States Dollar cheque, and tion evidenced by a check issued by W. Travelers Cheques, numbered H4,871,748 ee. That certain debt or other obliga­ Ward Smith, drawn on the Manufac­ and H4,871,751 in the amount of $20.00 tion evidenced by one (1) check issued turers Trust Company, New York, num­ each, payable to and owned by Lassen & by and drawn on Marshall and Ilsley bered 40898, dated December 5, 1939, in Co. A. G., together with any and all Bank, Milwaukee, Wisconsin, numbered the amount of $52.50, together with any rights to demand, enforce and collect the A27373, dated January 1, 1940, in the and all rights to demand; enforce and aforesaid debts or other obligations and amount of $15.00, owned by Heinrich collect the aforesaid debt or other obli­ any and all rights in, to and under said Buttmann, together with any and all gation an any and all rights in, to and cheques, rights to demand, enforce and collect the under said check, and x. That certain debt or other obliga­ aforesaid debt or other obligation and h. That certain debt or other obliga­ tion evidenced by a draft numbered any and all rights in, to and under said tion evidenced by a Cashiers Check- 105135, in the amount of $50.00, dated check, Bankdraft, issued by and drawn on December 29, 1939, drawn on the Na­ Humboldt State Bank, Chicago, num­ tional City Bank of New York, in settle­ is property which is and prior to Jan­ bered 231107, dated April 28,1931, in the ment of Claim No. 39-7806, payable to uary 1, 1947, was within the United amount of $122.09, together with any and owned by Carstens & Schues, to­ States owned or controlled by, payable and all rights to demand, enforce and gether with any and all rights to de­ or deliverable to, held on behalf of or on collect the aforesaid debt or other obli­ mand, enforce and collect the aforesaid account of, or owing to, or which is gation and any and all rights in, to and debt or other obligation and any and all evidence of ownership or control by, the under said check, rights in, to and under said draft, aforesaid nationals of a designated y. That certain debt or other obliga­ enemy country (Germany); is property which is and prior to January tion evidenced by an American Express 9. That the property described as 1, 1947, was within the United States Company United States Dollar Travelers follows: owned or controlled by, payable or de­ Cheque, numbered P8998392, in the a. That certain debt or other obliga­ liverable to, held on behalf of or on ac­ amount of $50.00, payable to and owned tion evidenced by a check drawn on the count of, or owing to, or which is evidence by Hamburg Mannheimer Versicherungs Grace National Bank of New York, num­ of ownership or control by the persons A. G., together with any and all rights bered 709, dated December 15, 1939, in referred to in subparagraph 5 hereof, the to demand, enforce and collect the afore­ the amount of $355.00, together with any aforesaid nationals of a designated said debt or other obligation and any and and all rights to demand, enforce and enemy country (Germany) ; all rights in, to and under said cheque, collect the aforesaid debt or other obli­ and it is hereby determined: z. That certain debt or other obliga­ gation and any and all rights in, to and 10. That the national interest of the tion evidenced by an American Express under said check, United States requires that the persons Company Money Order, numbered AH- b. That certain debt or other obliga­ referred to in subparagraphs 1, 2, 5 and 6504720, dated October 3, 1939, in the tion evidenced by a check drawn oh the 6, and named in subparagraphs 3,4 and 7 amount of $5.00, payable to and owned Chase National Bank, City of New York, hereof, be treated as persons who are by Conrad Behre, together with any and numbered 1514, dated September 14, and prior to January 1, 1947 were, na­ all rights to demand, enforce and col­ 1939, in the amount of $0.60, together tionals of a designated enemy country lect the aforesaid debt or other obliga­ with any and all rights to demand, en­ (Germany). tion and any and all rights in, to and force and collect the aforesaid debt or All determinations and all action re­ under said money order, other obligation and any and all rights quired by law, including appropriate aa. Those certain debts or other obli­ in, to and under said check, consultation and certification, having gations evidenced by three (3) Amer­ c. That certain debt or other obliga­ been made and taken, and, it being ican Express Company United States tion evidenced by a check drawn on the deemed necessary in the national inter­ Dollar Travelers Cheques, numbered New York Trust Company, numbered est, B26,418,536/538, in the amount of $20.00 103811, dated October 14, 1940, in the There is hereby vested in the Attorney each, owned by Katholisches Pfarramt, amount of $83.57, together with any and General of the United States the prop­ together with any and all rights to de­ all rights to demand, enforce and col­ erty described above, to be held, used, ad­ mand, enforce and collect the aforesaid lect the aforesaid debt or other obliga­ ministered, liquidated, sold or otherwise debts or other obligations and any and tion and any and all rights in, to and dealt with in the interest of and for the all rights in, to and under said cheques, under said check, benefit of the United States. bb. Those certain debts or other obli­ d. Those certain debts or other obli­ The terms “nationals” and “ designated gations evidenced by three (3) Amer­ gations evidenced by five (5) American enemy country” as used herein shall have ican Express Company United States the meanings prescribed in section 10 Express Company United States Dollar Dollar Travelers Cheques, numbered of Executive Order 9193, as amended. H5,425,002/004, in the amount of $20.00 Travelers Cheques, numbered P9,301,817 and P9,368,018/021, in the amount of Executed at Washington, D. C., on each, payable to and owned by Karl November 7, 1952. Fruechte, together with any and all $50.00 each, together with any and all rights to demand, enforce and collect rights to demand, enforce and collect For the Attorney General. the aforesaid debts or other obligations the aforesaid debts or obligations and [ s e a l] R o w l a n d F. K ir k s , any and all rights in, to and under said and any and all rights in, to and under Assistant Attorney General, cheques, said cheques, Director, Office of Alien Property. 10489 Saturday, November 15, 1952 FEDERAL REGISTER

E xhibit A

Drawer Payee Name and address of owner eck No. Amount Date Drawee G. J. Walsoe. Georg Walsoe, Hamburg...... 114516 $1,578.69 3-27-40 York. Grzegorz Mereniuk. 0022713 55.29 lanque Belge pour 1’ Etranger/ Hamburg Amerika Linie, Ham­ (Overseas) Ltd., New York burg. Agency. The National City Bank of New The Oriental Consolidated Min­ Adrienne Wentzel. Fritz Wentzel, Hamburg...... 789 25.00 12-22-38 ing Co., New York. York. Bruno Munchmeyer. Bruno Muenchmeyer, vorm. Bib- p.) 420019 40.00 2- 3-41 . ,_.do__ I------beck, Schacht u. Co., Hamburg. Reichsbankhauptstelle. 0019403 268.35 9- 2-39 The Çhase National Bank, New Schenker & Co., Hamburg Speer- York.. sort 1. _ ...do...... ,...... The Chase National Bank, New Maklouf Benhamou. Oldenburg-Portugiesische Dampf- 6644 400.00 12- 2-40 . York. schifls-Bhederei Hamburg. Marko Vranich. 07129 250.00 2- 3-40 Manufacturers Trust Co., New S. J. Gully Bank, Farrelli, Pa... Gerhard & Hag, Hamburg...... York. Ayrton Cohen & Co., Ltd------Spediteur-Verein Herrmann Spediteur-Verein Herrmann & 214 24.73 8-22-39 The Chase National Bank, New & Theilnehmer G. m. b. H. Theilnehmer G. m. b. H., Ham­ York. burg. The Yokohama. Specie Bank, Messrs. Slemssen & Co. Carl Bieck, Hamburg...... 6017 1.50 8-26-40 Ltd.. New York. Eduard Mothes. 627 100.00 12-22-38 The National City Bank of The Oriental Consolidated Norddeutsche -Kreditbank A. G. New York. Mining Co., New York. Bremen. ___do ...... —...... Do. 538 100.00 3-11-38 .;___do______Do. 100.00 7-27-37 __ .do—...... *...... ___do...... —...... 537 ___ do...... Do. 549 90.00 2-16-37 ___ do______.....— Do. 90.00 10-16-36 ___ do...... ___ do______562 ___ do______Do. 530 100.00 12-21-37 ___ do...... •» Do. 532 100.00 5-16-30 Chatham Phénix National Bank .....do...... & Trust Co. Do. 563 100.00 5-16-36 The National City Bank of .do.. New York. Do. 100.00 11-30-35 ___ do______.do.. 565 .do. Do. 674 100.00 6-15-35 .....do------■------Do. 535 100.00 5-17-32 Manufacturers Trust Co., New .do. York. Do. 529 100.00 11- 5-31 Chatham Phénix National Bank .do. & Trust Co. Emesto Falkenhagen. Hellmuth Carroux, Hamburg- 04149 400.74 10-23-39 Manufacturers Trust Co., New Nienstedten. York. Carl Reinhard. Carl Bernhard, Hamburg------— 016476 3.83 7- 4-39 J. Henry Sehroder Banking Corp. “ Tropag” Asbest-und Erz­ Oscar Bitter, K. G., “ Tropag,” 84005 2.17 1-22-40 Guaranty Trust Co. of New York. import, Oscar H. Ritter Hamburg. K. G. Bankers Trust Co., New York.. Bank of Maysville, Combined Henry N. C. Joesten. Henry N. C. Joosten, Hamburg.— 6922 20.00 9-28-39 Bank & Trust Co., Maysville, Ky. Carlos Stein y Cia. Henkel & Cie, A. G., Duesseldorf- 0647977 179.27 Pan American Trust Co., New York. Clara Hartmann. Clara Hartmann, Hamburg...... 14275 5.00 3-20-28 Hanover National Bank, New York. Carl C. Bruggmann. 12986 2.70 9-15-39 The Chase National Bank, New The Chase National Bank, New Carl Brueggmann, Hamburg------York. York. « .do------— Do. 13090 2.50 9-16-40 ___ do...... Hans F. Hjertqvist. 75 97.23 12-13-41 The Washington Loan & Trust Natalie Tirrell...... Hans A. F. Hjertqvist, Hamburg- Co., Washington, D. C. Emil Soehle. 4741 45.26 8-31-39 Central Hanover Bank & Trust Hermann Weber Co., New Emil Soehle, Hamburg— ...... York. Co., New York. Heinrich Eggert. 4.47 12-15-39 Guaranty Trust Co. of New York.. Bucyrus-Erie Co., South Mil­ Louise Eggert, Altona...... C 27836 waukee, Wis. Margaretha Kackmeister. 82.39 6-28-39 Saginaw State Bank, Saginaw, D. Bicknell, Receiver, Bank of Margarethe Kaeckmeister Luene S-25594 Saginaw, Mich. Steinkirchen. Mich. Brasch & Rothenstein. 6470 23.05 10- 3-39 The Central Hanover Bank & Harry W. Hamacher, Hamburg- Trust Co., New York. 358 55.55 1- 4-40 Grace National Bank of New Do. York. 75288 3.54 12-13-39 The Chase National Bank, New Globe Shipping Co., Inc., New Do. York. York. Hans Brendler. Hans Brentler, Hamburg------70788 50.62 2- 3-40 Pan American Trust Co., New York. *38201 57.44 3-13-40 ___ do------i- Do. 22068 27.00 1- 8-40 The Chase National Bank, New Schenker & Co., Inc., New A. Kinkel A. G. A Kinkel A. G., Hamburg...... York. York. Gebert & Company. Gebert & Company, Hamburg. 40/537 76.30 ___ do..______-...... ------Sr. Adolf Determann. Adolf Determann, Hamburg... 134 6.30 11-18-39 Guaranty Trust Co. of New York— 37 150.66 12-19-39 The National City Bank of New Adolf Determann. York. American Trust Co., San Fran­ Mrs. Margarete Rolfs. Margarete Rolfs, Hamburg...... 21806 91.38 1-13-40 The Chase National Bank, New York. cisco, Calif. Lansen-Naeve Corp., New York. W. A. C. Keim. W. A. C. Keim, Hamburg...... 22265 3.00 12-13-39 ___ do------Geert Seelig. Hermann Pflngsthorn, Hamburg— S824599/430 500.00 1-11-40 J. Henry Schroder Banking Corp., New York. 35.41 11-17-39 The National City Bank of New Continental Illinois National Elfriede Heitmann. Elfriede Hartung, Dovenhof------25853 Bank & Trust Co. of Chicago. York. Hermann Harrendorf & Co. 72810 14.60 10-24-39 New York Trust Co., New York.. First National Bank of Balti- Hermann Harren dorf & Co., 4more, Baltimore, Md. Hamburg. Conrad Hinrich Donner. 12-18408 29.56 12- 7-39 The Chase National Bank, New Gebert & Co., Hamburg...... York. Do. Conrad Hinrich Donner------6466 20.67 12- 4-39 The Royal Bank of Canada, New York. The Ruberoid Co., New York.. Ruberoidwerke Aktien Ruberoidwerke A. G., Hamburg- 0 4617 5.92 1-29-40 The Chase National Bank, New I York. Gesellschaft. Guaranty Trust Co. of New York. Sres Alexander Petersen & Alexander Petersen & Co., Ham­ 133 1.50 10-21-39 Co. burg. 429000 36.41 Grace National Bank, New York.. Alexander Petersen & Co. 87649 137.37 1-15-40 Bankers Trust Co. of New York.. The International Trust Co., Frau T horwald Linde. Thorwald Linden, Hamburg------Denver, Colo. Franz Max Franke. Franz Franke, Hamburg------32 15.36 12-19-39 The National City Bank of New York. G. A. Kochen. G. A. Kochen, Bankgeschaeft, 73276 A 80.40 10-17-39 ___ do______Hamburg. The Chase National Bank, New Nordmark Chemical Works, Nordmark-Werke, G. m. Nordmark-Werke, G. m. b. H., 204 300.00 12-29-39 b.H. Uetersen. York. Ine., New York. 139 300.00 10-23-39 ___ do______do...... Emmy Petersen, Hamburg. D04343 269.8( 1-11-40 Bankers Trust Co., New York— Bankers Trust Co., New York. 40900 43.75 12- 5-39 Manufacturers Trust Co., New W. Ward Smith, Insurance, Svea Insurance Company. August Knief, Hamburg— New York. York. Kiefer Helmke y Co. M. Kie.'er Helmke & Co., Hamburg.. GD 633 428.18 ...... The Chase National Bank, New York. B. H. NO. 224------3 10490 NOTICES

E xhibit A—Continued

Name and address of owner Check No. Amount Date Drawee Drawer Payee

de Vivanko & Company, Hamburg. D 150235/250/29 $271.53 8-23-39 Bankers Trust Co., New York__ de Vivanco & Company. Becker & Franck Nachf, Hamburg, S 321506 68.80 10- 5-39 The National City Bank of New Becker & Franck Nachf. Gr. Allee 28. York. Remv & Co., Hamburg. ______239479 540.10 9- 1-39 The Chase National Bank, New The Royal Bank of Canada, Remy & Co. York. New York. 106776 39.37 10-28-39 ___ do______The Anglo California National Do. . Bank of San Francisco, San Francisco. Heinr. Ad. Tegler, Hamburg_____ W2046 66.59 12- 9-40 Commercial National Bank & Credit Suisse, New York...... Heinr. Ad. Teegler. Trust Co., New York. Controll-Co. m. b. H., Hamburg 4570 12.52 10-31-39 Manufacturers Trust Co., New Controll Co. Messberghof. York. Deutscher Ring, Lebensversicher- 4346 10.00 9-30-39 Chemical Bank & Trust Co., New The First National Bank of Deutschen Ring. ungs A. G., Hamburg. York. Birmingham, Birmingham, Ala. 14911 23.00 The Guaranty Trust Co., New Deutscher Ring Versiche- York. ring, A. G. Otto Jaeger, Hamburg...... 7510 236.50 6-1M0 Underwriters Trust Co., New Ad. M. Schmid & Co., New Otto Jaeger. York. York. C 30470 117.85 9-22-39 First of Boston International Corp., New York. Gustav C. Meht, Hamburg...... S 147393 12.94 12-30-39 The National City Bank of New Gustav C. Meht. York. Emst Nehse, Hamburg-Wandsbek. 65610 57.60 11-14-39 The Chase National Bank, New The Chase National Bank, New Ernst Nehse. York. York. Deutsche Maizena Werke, A. G., 74074 1,276. 58 11-17-39 The Marine Midland Trust Co., Com Products Refining Co., Deutsche Maizena Werke. Hamburg-Volksdorf. New York. New York. A. G. Hesse Newman & Co., Hamburg, BM 4821 417.37 10-26-39 Bank of the Manhattan Co., New. Hesse Newman & Co. Schauenburgerstr. 1. York. Adolph Gleue, Hamburg, Bur- 23317/16469 220.62 Banca Commerciale Italiana, New Adolph Gleue. chardstr. 8. York. Hansa Muehle A.G., Hamburg___ 169 6,075.00 12-15-39 Central National Bank of Cleve­ American Lecithin Co., Ine., Hansa Muhle. land. Cleveland, Ohio. Margaret Rolfs, Hamburg...... 24086 75.20 1-14-41 The Chase National Bank, New American Trust Co., San Fran­ Margaret Rolfs. York. cisco, Calif. Reis und Export Gesellschaft BM 3842 213.10 8-18-39 Bank of the Manhattan Co., Reis und Export Gesell­ m. b. H., Hamburg 1, Klostertor 2. New York. schaft. N 21000 42.86 8-17-39 The New York Trust Co., New Do. York. A 864848 187.66 8-18-39 Guaranty Trust Co. of New York.. Do. S 303567 64.28 The National City Bank of New Reis und Export Ges. York. A 864754 612.87 8-17-39 Guaranty Trust Co. of New York.. Reis und Export Gesell­ schaft. 19491 1,099.93 Bank of the Manhattan Co., New Do. York. “ Die Niederlande” Versicherungs- 40899 43.75 12- 5-39 Manufacturers Trust Co., New W. Ward Smith, New York__ Niederlande Insurance Com­ gesellschaft, Den Haag. York. pany. C. Harnach, Hamburg-Bergedorf.. 5183 13.14 The Royal Bank of Canada, New E. Sarra, Droguería. York. Georg Frank, Hamburg 39, Alster- 6649 6.21 11-16-39 Com Exchange Bank Trust Co., Stoeger Arms Corp., New York. George Frank. dorferstr. 3. New York. Adolfo Stegemann, Hamburg...... 292480 59.68 1-16-40 The Chase National Bank, New Adolfo Stegemann. York. 126583 20.52 1-15-41 .do. A. Stegemann. H.H.Holtermann & Moeller,Ham- E 275471 74.25 9-11-39 Banque Belge Pour L ’Etranger S. Werner Bank. burg-Gr. Flottbek. (Overseas), Ltd., New York. Schenker & Co., Hamburg, Speer- 7813 10.40 11-27-39 Grace National Bank, New York- J. I. Case Co. (Inc.), Racine, Schenker & Co. sort 1. Wis. Rinne & Schweitzer, Hamburg, 456970 6.36 1-20-40 National City Bank, New York.. Citizens Union National Bank, Rinne & Schweitzer. Dovenhof 1. Louisville, Ky. Bieling Gebrueder, Hamburg 1, 7588 13.15 10-20-39 The Royal Bank of Canada, New Bieling Gebrueder. Ballindamm ,15. York. 10527 18.69 11-24-39 The Continental Bank & Trust Do. Co. of New York. J. F. Mueller & Sohn, A. G., Ham- 1880 69.13 11-27-39 Bankers Trust Co., New York___ The Bank of California National J. F. Müller & Son. bürg. Association, Portland, Oreg. Alfred L. Wolff, Hamburg...... 33 5.92 12-19-39 The National City Bank of New Alfred L. Wolff. York. Kiefer, Helmke & Co., Hamburg... 13/3114 1,866.02 10-20-39 ____ do______Kiefer Helmke & Co. Paulo Stahl Ploen/Hoistein...... 023795 6.26 2-1-41 Guaranty Trust Company of New Hecker Products Corp., New Alfred Stahl. York. York. 024028 6.26 11-1-40 ___ do______:______.....do...... Do. 024469 6.75 5-1-40 ___ do...... do..„...... Do. 024471 6.75 2-1-40 ___ do______do...... Do. 024595 6.75 11-1-39 ___ do...... ----do...... Do. Friedrich E. Th. Hopfe, Hamburg 15140 1,194.93 2-15-40 The Marion National Bank, R. T. Greer & Co., Marion, Va.. Paul Hopfe. 13, Hochallee 113. Marion, Va. 13811 2.00 11- 3-39 Grace National Bank of New Scott L. Libby Corp., New Do. York. York. 15310 33.35 3- 7-40 ___ do______Do. 16362 6.53 10- 2-39 The Chase National Bank, New The New York Quinine and Do. York. Chemical Works, Inc., Brook­ lyn, N. Y. 51 28.93 1-23-40 The National City Bank of New Merck & Co., Inc., Rahway, Do. York. N. J. Mylius & Hartwig, Hamburg...... 73159 A 60.31 10-13-39 ___ do______Mylius & Hartwig. 74588 A 91.57 12- 8-39 ___ do______Do. 73853 A 125.95 11-11-39 ___ do...... Do. 74198 A 87.54 11-25-39 — do...... Do. 74197 A 71.88 11-25-39 ___ do...... Do. 13618 A 30.44 10-30-39 ___do...... Do. 73575 A 133.25 10-30-39 ___do______ä___ Do. 39/90803 68.67 10-31-39 Chase National Bank of New Do. York. 23054 A 72.44 11-16-39 Chemical Bank & Trust Co., Do. New York. Braue & Co. G. m. b. H., Hamburg. 58335 17.16 10-30-39 Philippine National Bank, New Sponholz Ehestadt & Schrö­ York Agency. der Bank KG. Antoni Hoen c/o Handels & Verkers- B 54604 264.03 1-29-40 National City Bank of New York. R. J. Reynolds Tobacco Co., Antoni Hoen. bank, Hamburg. Winston-Salem, N. C. Adolf Determann, Hamburg C 10381 2.16 8-30-39 The Royal Bank of Canada) New Adolf Determann. York. Alfred C. Toepfer, Hamburg 90 552.50 1-11-40 The National City Bank of New H. Kempner______A. C. Toepfer. York. Schindler & Co., Antonienthal, 8158 8.25 11-10-39 The Amalgamated Bank of New Sinaco Co., Inc., New York. A. Hartrodt. C. S. B. York. A. Hartrodt, Hamburg, Alstertor 1. 85492 36.10 9-28-39 Guaranty Trust Co. of New York. Do. Vereinigte Carborundum & Elec- E40/03215 137.95 9-12-39 New York Agency of Bank of Lon­ Do. trit-Werke A. G., Alt-Benatek. don & South America, Ltd. 10491 Saturday, November 15, 1952 FEDERAL REGISTER

E xhibit A—Continued

Drawer Payee Name and address of owner Check No. Amount Date Drawee

1- 15-40 Chase National Bank, New York. Bank of Rainelle, Rainelle, W. Barlage Knapp & Company. Barlage Knapp & Co., Hamburg... 579 $74.61 Va. -do- ....do...... Do. 583 9.14 2- 27-40 Chicago Mill & Lumber Co., Do. 57095 28.55 1- 9-40 The First National Bank of Chi­ cago. . Chicago. 2- 20-40 National City Bank, New York... Citizens Union National Bank, Do. 457117 15.22 Louisville, Ky. Bank of London & South Ameri­ Exportkreditbank A. G. Fi­ Becker & Franck, Nachf., Ham­ 000609 378.12 11-24-39 liale Hamburg. burg, c/o Exportkreditbank, ca, Ltd., New York. Hamburg. Exportkreditbank A. G. Heesch & Buhle, Hamburg, c/o 098381 134.19 2-28-40 Chemical Bank & Trust Co., New Exportkredrtbank, Hamburg. York. Exportkreditbank Aktien­ Regenhart & Raymann, Hamburg, 74097 A 170.21 11-21-39 The National City Bank of New gesellschaft. c/o Exportkreditbank, Hamburg. York. Exportkreditbank Aktien­ 73763 A 267.87 11- 7-39 ,.,..do------gesellschaft Filiale Ham­ burg. Robert Kauffmann. 241.63 10-21-39 The National Bank of Commerce W . J. Lake & Co., Ine., Seattle, Robert Kauffmann, Hamburg. 4041 Wash. of Seattle. Blembel Hermanos. 000485 99.83 8-10-39 Bank of London & South America, Blembel Gebrueder, Hamburg. Ltd., New York. Do. 8 101285 50.58 12- 20-39 The National City Bank of New York. _ Do. » 2486 83.95 Chemical Bank & Trust Co., New York. Blembel Gebrueder. S 147394 9.55 12-30-39 The National City Bank of New York. Marie Emmel. Federico G. L. Emmel, Altona. 39184 233.00 11-30-39 .do. F. W. L. Emmel. 39185 311.00 11-30-39 .do. Do. 39186 127.00 11-30-39 -do. Brasch & Rothenstein. Harrÿ W. Hamacher, Hamburg, 586 8.80 Grace National Bank, New York.. Moenckebergstr. 3. Do. 5230/3190 53.50 The Chase National Bank, New York. 5.73 10-25-39 ___ do______-...... Globe Shipping Co., Inc., New Do. 74278 York. ..do------Do. 75191 1.84 12- 8-39 .do. Exportkreditbank Aktienge­ Adolf Langeloh, Hamburg. 000885 485.32 7-19-40 The Bank of London & South sellschaft Filiale Hamburg. America, Ltd., New York. Exportkreditbank. ' 13873 A 73.99 11-30-39 The National City Bank of New York. Export Kreditbank Akt. 75395 A 286.52 1- 6-40 ___do------...... -- Reichsbank Direktorium. 89675 208.90 12- 4-39 Central Hanover Bank & Trust Georg Frank, Hamburg...... Co., New York. The National City Bank of New Commerz und Privat Bank Kiehn & Biermann, Hamburg---- 21159 42.05 8-17-39 A. G. York. Commerz und Privat Bank. Ernst Nehse, Hamburg-Wansbek. 73516 A 168.33 10-27-39 ___ do______Rcichsbank Direktorium. Ernst Nehse, Hamburg-Wansbek. 11-5129 10.80 12-23-39 ___ do____ ,.i...... The Chase National Bank, New Commerz und Privat Bank A. Moeller & Co., Hamburg...... 78459 347.10 A. G. York. Do. 78460 70.12 ___ do...... -...... Do. 77740 360.99 ___ do...... —- Commerz-und Privat-Bank. Commerz Bank, Hamburg. 35634/847 5.00 Banca Commerciale Italiana, New York. J39804 3.65 3-19-40 Messrs. Laidlaw & Co., New The Bank of California Na­ Do. York. tional Association, Sail Fran­ cisco. The National City Bank of New Promonta Export Co, Promonta Export Co. M. B. H„ 73574 A 26.95 10-30-39 M. B. H. Hamburg. York. 74760 A 131.89 12-14-39 ...... do------Do. 51883 1.56 10-21-39 The Public National Bank & J. Ànghel, New York. Promonta Export Co. Trust Co. of New York. The National City Bank of New Exportvereinigung von Deu­ Exportvereinigung von Deutschen 62830 899.83 8- 16-39 tschen Lederwerken, G. m. Lederwerken G. m. b. H., Ham­ York. b. H. burg, Spitalerstr. 16. Exportvereinigung von Deu­ 113771 462.58 9- 11-39 -do. tschen Lederwerken. . N 2005 106.90 12- 4-39 The Chase National Bank, New Peoples National Bank of Wash­ Otto Jaeger. Otto Jaeger, Hamburg...... York. ington, Seattle, Wash. Albert Winkelmann. Albert Winkelmann, Hamburg, 39/974 207.00 Central Hanover Bank & Trust Lattenkamp 8. Co., New York. Westphalen & Co., Hamburg- 19718 377.93 ___ do______Reinbek, Hamburgerstr. 25. FT35082 1,900.00 12-19-39 Guaranty Trust Co. of New York. Guaranty Trust Co. of New Eunice H. Michahelles. Eunice Michahelles, Hamburg— York. Eunice Harrah Michahelles. 385 675.00 12-15-39 Central Hanover Bank & Trust 740 Madison Avenue Corp...... Co., New York. 11-3-39 Guaranty Trust Co. of New York The Prudential Insurance Co. Eunice H. Michahelles. DIVD. B 89134 67.28 of America, Newark, N. J. 203635 4.70 9-20-39 The National City Bank of New Dresdner Bank. Dresdner Bank, Hamburg...... York. Irving Trust Co., New York— Alexander Peterson & Co. Alexander Peterson & Co., Ham­ 958 114.50 10- 31-39 Irving Trust Co., New York...... burg. . , August F. Staufl, New York.... Alfred Deutsch & Co. Kuehne & Nagel, Hamburg, Raboi 11628 250.00 11- 10-39 Com Exchange Bank Trost Co. sen 40. New York. . 0255248 2.45 Pan American Trust Co., New Deutz Hnos. York. 19988 375.90 The National City Bank of New Kühne & Nagel. York. . 36689 18.04 11-22-39 Pacific National Bank of San Frank P. Dow Co., Inc., San Do. Francisco, San Francisco, Calif. Francisco, Calif. 4471 2.55 10-31-39 Manufacturers Trust Co., New American Union Transport, Do. York. Inc., New York. Dresdner Bank. Dresdner Bank, Hamburg...... 158425 1.70 The Guaranty Trust Co. of New York. The Warner Bros. Co., Inc., Johannes Fritze. Johannes Fritze, Hamburg---- .... 2785 42.18 3-19-41 Com Exchange Bank Trust Co., New York. New York. 1578 1.15 11- The 13-39 Philadelphia National Bank, Eugene Klein, Philadelphia---- Hans Froede. Heinrich Heerdt, Hamburg------Philadelphia, Pa. 2060 7.25 12- First 11-39 Bank & Trust Co., South The Department of Financial Hedwig Behrens Kahle. Hedwig Behrens-Kahle, c/o Han­ Institutions, South Bend, Ind. dels u. Verkehrsbank; Hamburg, Bend, Ind. Export Kreditbank A. G. A. Hartrodt, Hamburg...... GCN 28/246 35.55 4-2-40 The Chase National Bank of New York. Central Hanover Bank & Trust Esportkreditbank Aktienge­ A. C. Wilhelm Struss, c/o Handels 103147 158.88 12-18-39 sellschaft. u. Verkehrsbank, Hamburg. Co. New York. Exportkreditbank A. G. Poensgen & Heyer, Hamburg.. 098003 166.96 1-31-40 Chemical Bank & Trust Co., New York. 3709 21.60 12-22-39 Guaranty Trust Co., New York The Fisk Tire Export Co., Ine., Red Star Line, G. M. B. H. Red Star Line G. M . B. H., Ham Chicopee Falls, Mass. bürg. 10492 NOTICES

E xhibit A—Continued

Name and address of owner Check No. Amount Date Drawee Drawer Payee

Dieckman & Hansen, Hamburg- S 645347 $43.87 The National City Bank of New Dieckman & Hansen. Blankenese. York. Lorenz & Schmidt, Hamburg, 22761 36.40 4-31-40 The Chase National Bank, New Lansen-Naeve Corp., New York. Lorenz & Schmidt. Feldbrunnenstr. 26. York. Georg Boden & Co., Hamburg___ 256 151.12 2- 3-40 Georg Boden & Co. Francisco, Calif. Eunice E. Michahelles, c/o Edgar DIVD. C213464 68.56 11- 6-40 Guaranty Trust Co. of New York. The Prudential Insurance Co. Eunice H. Michahelles. Michahelles, Hamburg. of America, Newark, N. J. Ella von der Heyde, Hamburg___ 62-501 31.50 11-20-39 Irving Trust Co., New York...... United States Steel Corp., Netv Ella von der Heyde. York. 62-705 31.50 2-20-40 Guaranty Trust Co. of New York.. Do. 68-617 29.22 8-20-40 ___ do______Do Harburger Gummiwaren-Fabrik, 0382436 19.60 3-25-40 The Pan American Trust Co., Deutsche Bank. Harburg. New York. Textilwerke Jeschke Kusus, C. S. 75171 A 7.38 12-29-39 The National City Bank of New Textilwerke Jeschke. R. c/o Deutsche Bank, Ham- York. bürg. Holtmann & Sutter, Hamburg..... 000110 117.84 11-15-39 Bank of London & South Amer- ica, Ltd., New York. bürg. Wilhelm H. F. Kuhlmann, Ham- 3001 323.95 12-14-39 First National Bank, Chicago, 111.. Wilh. H. F. Kuhlmann, bürg. Basler Versicherungs Gesellschaft, 40897 70.00 12- 5-39 Manufacturers Trust Co., New W. Ward Smith, New York___ Basler Insurance Co. Hamburg. York. M. J. Emden Soehne, Export A. 2743 87.86 Chemical Bank & Trust Co., New Exportkreditbank A. G. G., Hamburg, Deichstr. 42. York. 2742 122.41 ___ do...... Do. Johann Heinrich Poppe, Hamburg, F. A. 45548 84.53 11-14-39 The Chase National Bank, New Exportkreditbank Aktienge- Burchardstr. 17. York. Seilschaft. Export Kredit Bank A. G., Ham- 160619 197.65 The Guaranty Trust Co. of New Export Kredit Bank. bürg. York. Export Kredit Bank A. G., Ham- F. A. 45559 26.79 11-16-39 The Chase National Bank, New Exportkreditbank Aktien- bürg. York. Gesellschaft. Hinrich Dammann, Ahrensburg 161 250.00 12-28-39 The National City Bank of New The Oriental Consolidated Min- Hmrich Dammann. gei Hamburg. York. ing Co., New York. August Harms, Hamburg______382129 8.00 8-30-39 The Continental Bank & Trust August Harms. Co. of New York. 550319 23.95 3-12-40 The Chase National Bank, New Do. York. Heesch & Buhle, Hamburg 8_____ 39/89458 66.34 Chase National Bank, New York. Richard Boas & Co., Bremen____ 3082 35.80 10- 5-39 Underwriters Trust Co., New Person & Weidhom, New York. Richard Boas & Co. York. 15497 5.35 1-17-40 The Chase National Bank, New Rietmann-Pilcer Co., New York. Do. York. Wilh. A. J. Hansen, Hamburg...... 114861 53,17 10-27-39 The National City Bank of New York. Der Internationale Korken-und 18864 297.00 2-21-41 Standard Insulation Co. “SICO” , Vereinsbank. Kronenkork-Markt, Hans Laf- East Rutherford, N. J. renz c/o Bank-u. Handelsgesell- schaft, Hamburg. Helen Ullner, Wohltorf bei Aumu- 11978 90.00 12-23-39 Guaranty Trust Co. of New York. American Hard Rubber Co.. Helen Franziska Marie Ullner. ehle. New York. 12433 315.00 12-23-39 ___ do______Do. Dora Reinhold, Hamburg...... 9055 54.75 12-20-39 City National Bank & Trust Co. City National Bank & Trust Dora Reinhold. of Kansas City. Co. of Kansas City. 6255 73.00 6-30-41 ...... do...______...... do______Do. Schues & Nordstroem, Hamburg, 213 1,281.68 11-17-39 The Merchants National Bank of Southern Pine & Hardwood Schues & Nordstrom. Raboisen. Mobile, Mobile, Ala. Lumber Co., Inc., Mobile, Ala. Fr. Meyer’s Sohn, Hamburg...... 7469 37.54 4- 3-40 Chemical Bank & Trust Co., New Fr. Meyer’s Sohn. York. 6193 107.00 .....do...... Do. 14482 25.81 2- 6-40 Corn Exchange Bank Trust Co... Carl Fischer Musical Instru- Do. ment Co., Inc., New York. Deutsch-Suedamerikanische Bank, E40/07387 71.20 1-13-40 Bank of London

E xhibit A—Continued

Name and address of owner Check No. Amount Date Drawee Drawer Payee

Paul von Werner, Arnsberg i/W___ (Unnumbered) $20.00 8-22-46 Bank of New York, N. Y ...... C. Suydam Cutting, New York. Paul von Werner. 22127 25.02 York. 23126 57.00 Dauelsberg Y Co. Co., New York. “ Intercontinentale” Gesellschaft 4899 219.28 9-13-39 The Royal Bank of Canada, New Intercontinentale G. m. b. fuer Transport-u. York. H. Verkehrswesen m. b. H., Ham- 095902 535.22 8-11-39 Chemical Bank & Trust Co., New Do. bürg. York. 2374 12.00 11- 2-39 ...... do...... The Manufacturers National Do. Bank of Detroit, Detroit, Mich. Gerhard & Hey Co., Hamburg, 39531 56.21 11-13-39 Guaranty Trust Co. of New York. Gerhard & Hey Co., Inc., New Gerhard & Hey A. G. Steinhoeft. • York. D. Lehmann Soehne, Hamburg___ 1331 150.00 1-22-40 California Bank, Los Angeles, Withers Bros, Ltd., Fullerton, D. Lehman Sohne. Calif. Calif. Paul Meier, Moebeltransporte, 75521 10.00 12-22-39 The Chase National Bank, New Globe Shipping Co., Inc., New Berthold Jacoby. Hamburg. York. York. 74926 22.00 11-25-39 ____do...... ____do...... Do. Eed Star Lines G. m. b. H., Ham- 109162 20.55 4-12-40 The National City Bank, New Chubb & Son, Underwriters___ Red Star Line G. m. b. H, bürg. York. * 105807 20.55 11-13-39 Do. 07584 70.96 11- 6-39 F. P. Winkler & Co. 06231 71.04 8-29-39 Do. Hamburg Mannheimer, Versicher- 1871 143.34 7-27-39 The Chase National Bank of New Agencias Tecnicas e Importa- ungs A. G., Alsterufer 1. York. dores Hans G. Rittermann. Conrad Behre, Hamburg, Brod- 743 10.00 10-30-39 New York Trust Co., New York.. First National Bank, Colum- Conrad Behre. schraugen 9. bus, Ga. 25459 100.00 10-31-39 The National City Bank of New Do. York. Internationale Industrie, G. m. b. 56321 85.04 12-14-39 First National Bank, New York.. City National Bank & Trust Internationale Industrie A. H., Hamburg. Co. of Chicago, Chicago, 111. G. Dr. Morris Samson, Hamburg...... 14215 5.00 6-23-47 The Chemical Bank & Trust Co., American Trust Co., Char- Dr. jur. Morris Samson. New York. lotte, N. C. Schwester Magda Witte, Tostedt 181 2.00 5-25-47 American Trust Co., Telegraph Ethel S. R. Adamson, Berkeley, Sister Magda Witte. bei, Hamburg. Avenue Office. Calif. Lilie Overbeck, c/o Brinckmann, H 2910 25.00 8- 1-39 Central Hanover Bank & Trust Central Hanover Bank & Trust Mrs. Lillie Overbeck. Wirtz & Co., Hamburg. Co., New York. Co., New York. Siegfried Seidl, Hamburg, Ferdin- 668 500.00 12-28-39 The National City Bank of New The Oriental Consolidated Seigfried Seidl. andstr. 55/57. York. Mining Co., New York. Deutsche Bank, Filiale, Hamburg.. 16769 1.00 9- 5-47 Texas State Bank, Jacksonville, Mrs. Dewey Edwards, c/o Deutsche Bank of Berlin. Texas. Gran-Dee, Jacksonville, Tex. A 30820 200.00 7-24-39 York. Lucinde Daniels, Hamburg-Berge- 993 26.73 1- 1-40 Seaboard Trust Co., Hoboken, Seaboard Trust Co. Trustee...... Albert G. A. Daniels. dorf, Schlebusweg 30. N. J. 2523 C 22.30 9-20-39 Marth Alma Kaiser, Hamburg 30, (Unnumbered) 50.00 12-24-48 The First National Bank of Cecil E. Troxel, Ontario, Calif.. Gustavo C. Kaiser. Mansteinstr. Ontario. Kaethe Koehler, Blankenese, Scho- H 107658 0.83 3-15-41 National Bank of Detroit, Detroit, Detroit Trust Co______Kathie Klindworth. enefelderstr. 213. Mich. H 105033 0.83 12-14-40 Do. H 150823 1.22 9-15-47 Do. H 94811 1.35 3-15-40 Do. H 94158 1.35 1-25-40 Do. P 120511 243.92 11- 1-40 ...... do...... -...... Comptroller of the Currency, Do. Washington, D. C. 77904 34.20 7-25-49 Auslands Incasso Bank. York. 08807 53.05 6-23-49 The Royal Bank of Canada, New Barclays Bank Limited. York." Kaethe Koehler, Blankenese, Scho- H 110246 0.83 6-16-41 ' National Bank of Detroit, Detroit, Detroit Trust Co______Kathie Klindworth. enefelderstr. 213. Mich. H 105187 0.50 5- 6-41 14447 100.00 10-17-39 Holsten-Brauerei. York. 14457 100.00 19-18-39 Do. 7844 100.00 10- 4-39 Do. 7905 100.00 10-24-39 Do. Georg Dralle, Parfumerie u. Seifen- 51853 52.25 10-17-39 The Public National Bank & J. Anghel, New York...... Georg Dralle. werke, Hamburg-Altona. Trust Co. of New York. 62878 226.06 8-17-39 The National City Bank, of New Do. York. 59966 294.90 12- 6-38 National City Bank of New York. Do. 11498 125.00 . 11-20-39 Do. Victor Koehnk, Tootensen No. 23, 2063 153.00 9-11-39 Manufacturers Trust Co., New Columbian Carbon Co., New Victor Koehnk. bei Harburg. York. York. Marie Kaehlert, Hochdonn-Hol- 712954 13.05 3- 1-40 The First Wisconsin National Wisconsin Electric Power Co... Henry Koehlert. stein. Bank of Milwaukee. Marschsparkasse, Meldorf______1320 24.72 12-31-40 Central Hanover Bank & Trust Felix A. Muldoon, Karl Propper Nanny Schroeder. Co., New York. and John K. Wallace, Trus- tees, New York. 1216 21.99 9-30-40 ____do___.'______Do. Stadtkasse Husum, Husum______27351 2.50 5-15-41 The Guaranty Trust Co., New The Bank of California National Standesbeamten. York. Association, Tacoma, Wash. Johannes Mahn,'Blomesche Wild- 87647 137.37 1-15-40 Bankers Trust Co. of New York.. The International Trust Co., Frau Johannes Mahn. nis, Holstein, (bei Itzehoe). Denver, Colo. Theodore Wiese, Laboe, Strangstr. 7-386 13.50 12-12-39 Manufacturers Trust Co., New General Motors Corp______Vereins Bank, A/C Theodore 24. York. Wiese. 6-565 8.10 3-12-40 do Do. 6-925 7.51 3-12-41 Do. Commerzbank, Filiale Kiel, Wille- B-30 400.00 4- 3-40 J. P. Morgan & Co., New York... Schlumberger Well Surveying Commerz-und Privatbank str. Corp. A. G. Filiale. Ferdinand Hell, Kiel______...... 631-896 60.12 1-15-41 The First National Bank of New American Telephone & Tele- Franz Hell Estate. York. graph Co. 634-947 64.80 4-15-40 _ do _ ____ Do. 638-256 64.80 1-15-40 Do. F456 80.16 1- 2-41 The National City Bank of New Union Pacific Railroad Co., Do. York. New York. F521 80.16 10- 1-40 Do. F873 86.40 4- 1-40 do do . ______Do. F760 86.40 1- 2-40 ____do______Do. Kaethe Grundmann, Kiel, Graf C138936 17.00 5-27-41 The Prudential Insurance Co. Katie Grundmann. Speestr. 37. of America, Newark, N. J. Schleswig Holsteinische & West- B-29 3,600.00 4- 3-40 J. P. Morgan & Co., New York... Schlumberger Well Surveying Schleswighol steinischen bank, Kiel. Corp. Bank. Hermann Weychardt, Kiel, c/o 57339 2.73 11-13-39 Lafayette National Bank of Brook- Lafayette National Bank of Hermann Weychardt. Marine Bergungs & Seedienst- lyn, N. Y. Brooklyn, N. Y. Kdo. 10494 NOTICES

Exhibit A—Continued

Name and address of owner Check No. Amount Date Drawee Drawer Payee

C. Burmeister, Luebeck, Moltke- 18856 $17.39 6-12-41 Chase National Bank, New York. Wells Fargo Bank & Union William C. Burmeister. str. 11. Trust Co., San Francisco, Calif. Erxleben-Tews Erbengemeinschaft, H45615 840.00 9- 9-39 The National City Bank of New A. Palm. Luebeck-Karlshof. York. Lehmann & Michels, Altona, Ge- 57635 56.75 8-26-39 New York Agency of Philippine Lehmann & Michels. flonstr. 123. National Bank. Elsa Crohn, Luebeck, Katharinen- 7085 108.55 1- 9-41 The Idaho First National Bank, Wulff Hardware & Implement Elsie Burgdorf Crohn. str. Weiser, Idaho. Co., Weiser, Idaho. Do...... B80372 999.00 1-31-41 The Chase National Bank, New The Idaho First National Bank, Do. York. Weiser, Idaho. Therese Hamann, Kiel, Jahnstr. 12. (Unnumbered) 5.00 12- 5-46 Bank of the Manhattan Co. at Charles Uhlinger. ______Mrs. Therese Hamann. Woodhaven. Henry Buttmann, "Elmshorn, 1881 10.85 9-20-41 Chemical Bank & Trust Co., The Ohio Match Company, Henry Buttmann. Peterstr. 23. New York. New York. 1974 11.70 3-15-40 Do. 1843 11.70 12-20-39 do^ Do. 1934 10.85 3-15-41 .....do______Do. 65039 13.50 1-2-40 City National Bank & Trust Co. City National Bank & Trust Co. Henrich Buttmann. of Chicago. of Chicago. 69430 13. 50 4- 1-40 ...... do...... ____do...... Do. Anna Piening, Uetersen, Gr. Sand 6 14282 3.75 12-22-39 Walker Bank & Trust Co., Salt Independent Coal & Coke Co., Anna Harms Pienning. Lake City, Utah. Sait Lake City, Utah. 14482 3.75 3-18-40 _do_ Do. 15085 7.50 12-21-40 do Do. 15282 3.75 3-18-41 Do. 543 7.20 12-20-39 Utah Savings & Trust Co., Salt Consolidated Wagon & Machine Anna Harms Piening. Lake City, Utah. Co., Salt Lake City, Utah. 514 7.20 12-20-40 do...... —______do______Do. Dr. Walter E. J. Kogge, Nortorf/ 73543 212.27 12- 2-41 The National City Bank of New Walter Kogge. Holstein. York. 71704 212.27 7-25-41 do Do. Franziska Springer, c/o Maria A 5421 36.56 2- 9-40 New York Trust Co., New York.. New York Life Insurance Co., Franziska J. W. M. F Sehunk. New York. Springer. Geb. Sturzenbeeker, Bad Oldesloe.. A 5572 36.56 5- 9-40 do Do. A 5855 33.92 2- 9-41 do ______- __ do ___ ai 1 Do. A 5953 33.92 5- 9-41 ____do...... Do.

[P. R. Doc. 52-12104; Piled, Nov. 12, 1952; 8:52 a. m.]

DEFENSE PRODUCTION (Sec. 708, 64 Stat. 818, Pub. Law 429, 82d Grounds for relief: Competition with Cong.; 50 U. S. C. App. Sup. 2158; E. O. 10200, rail carriers, circuitous routes, and to ADMINISTRATION Jan. 3, 1951, 16 P. R. 61; 3 CPR 1951 Supp.) apply rates constructed on the basis of [D. P. A. Request No. 45— DPAV-42 (a) ] Dated; November 13, 1952. the short line distance formula. H e n r y H . F o w l e r , Schedules filed containing proposed A d d it io n a l C o m p a n ie s A c c e p t in g R e ­ Administrator. rates: C. A. Spaninger, Agent, I. C. C. q u e s t To P a r t ic ip a t e i n A c t iv it ie s o p No. 1200, Supp. 65. a n A r m y O r d n a n c e I n t e g r a t io n C o m ­ [F. R. Doc. 52-12330; Filed, Nov. 14, 1952; Any interested person desiring the 11:27 a. m.J m it t e e o n 20mm P r o j e c t il e s an d Commission to hold a hearing upon such F uzes application shall request the Commis­ sion in writing so to do within 15 days Pursuant to section 708 of the Defense INTERSTATE COMMERCE from the date of this notice. As provided Production Act of 1950, as amended, the COMMISSION by the general rules of practice of the names of the following companies are [4th Sec. Application 27531] Commission, Rule 73, persons other than herewith published which have accepted applicants should fairly disclose their S u l p h u r ic A cid F rom B a t o n R o u g e and interest, and the position they intend to the request to participate in the volun­ N o r t h B a t o n R o u g e , L a., to S addle take at the hearing with respect to the tary plan entitled “Plan and Regulations C reek , F l a . application. Otherwise the Commission, of the Ordnance Corps Governing the APPLICATION FOR RELIEF in its discretion, may proceed to investi­ Integration Committee on 20MM Pro­ N o vem ber 10,1952. gate and determine the matters involved jectiles and Fuzes,” dated February 25, in such application without further or The Commission is in receipt of the 1952, which request and original list of formal hearing. I f because of an emer­ above-entitled and numbered applica­ gency a grant of temporary relief is found companies accepting such request were tion for relief from the long-and-short- to be necessary before the expiration of published on September 17, 1952, on 17 haul provision of section 4 (1) of the the 15-day period, a hearing, upon a Interstate Commerce Act. F. R. 8371. request filed within that period, may be Filed by: R. E. Boyle, Jr., Agent, for held subsequently. H and H Manufacturing Co., 570 Elk Street, The Alabama Great Southern Railroad Buffalo 10, N. Y. Company and other carriers. By the Commission, Division 2. Underwood Corp., 581 Capital Avenue, Commodities involved : Sulphuric acid, [ s e a l ] G eorge W. L aird, Hartford 6, Conn. in tank-car loads. Acting Secretary. Supreme Products, Inc., 2222 South Calu­ From: Baton Rouge and North Baton met Avenue, Chicago 16, 111. Rouge, La. [F. R. Doc. 52-12135; Filed, Nov. 13, 1952; The Sessions Clock Co., Porestville, Conn. To: Saddle Creek, Fla. 8:50 a. m.]