DERAL REGISTER

VOLUME 5 1 9 3 4 ¿ v NUMBER 249 ^ i f l W I T E O ^

Washington, Tuesday, December 24, 1940

The President inches or more in length which may be CONTENTS entered, or withdrawn from warehouse, THE PRESIDENT for consumption are suspended, effective Suspending Quotas on Imports op immediately. Proclamations: Page Certain Cotton IN WITNESS WHEREOF I have here­ Cotton, suspending quotas on unto set my hand and caused the seal of imports of certain______5229 BY THE PRESIDENT OF THE the United States of America to be Export of certain articles and OF AMERICA affixed. - materials, control of______5229 A PROCLAMATION DONE at the City of Washington this Executive Order: WHEREAS pursuant to section 22 of 19" day of December in the year of our Export of certain articles and the Agricultural Adjustment Act of 1933 Lord nineteen hundred and materials, regulations______5230 as amended by section 31 of the act of [ seal] forty, and of the Independence Military Order: August 24, 1935 (49 Stat. 750, 773), as of the United States of America Deputy Administrator of Export amended by section 5 of the act of Feb­ the one hundred and sixty-fifth. Control, duties of______5231 ruary 29, 1936 (49 Stat. 1148, 1152), and F ranklin D R oosevelt as reenacted by section 1 of the act of By the President: RULES, REGULATIONS, ORDERS June 3, 1937 (50 Stat. 246), I issued a Cordell H ull proclamation on September 5,1939,1 lim­ Secretary of State. T itle 7—Agriculture: iting the quantities of certain cotton and Sugar Division, Agricultural [No. 2450] cotton waste which might be entered, or Adjustment Administration: withdrawn from warehouse, for con­ [F. R. Doc. 40-5822; Filed, December 21, 1940; California, 1940 and 1941 sumption; and 10:48 a. m.] sugar beet crop prices____ 5231 WHEREAS the United States Tariff Consumption requirements Commission has made a supplemental in­ and quotas* 1941___ _1__ 5232 vestigation pursuant to the said section Control of the E xport of Certain Mainland cane sugar area, 22 with respect to cotton and has made Articles and Materials 1940 quota a l l o t m e n t findings of fact with respect to certain BY THE PRESIDENT OF THE UNITED STATES amendment______5232 cotton the entries of which were limited OF AMERICA 0 T itle 9 — Animals and Animal by such proclamation; and P roducts: WHEREAS the Tariff Commission has A PROCLAMATION Bureau of Animal Industry: transmitted to me a report of such find­ WHEREAS section 6 of the Act of Rinderpest and foot-and- ings and its recommendations based Congress entitled “AN ACT To expedite mouth disease, regulations thereon, and has also transmitted a copy the strengthening of the national de­ amended______5233 of such report to the Secretary of Agri­ fense,” approved July 2, 1940, provides ¿¿Title 10— Arm y: W ar Department: culture; as follows; Post exchanges, activities regu­ NOW, THEREFORE, I, FRANKLIN D. “S ec. 6 . Whenever the President de­ lation amended______5233 ROOSEVELT, President of the United termines that it is necessary in the in­ T it l e 26—I nternal R ev en u e: States of America, do hereby find and de­ terest of national defense to prohibit Bureau of Internal Revenue: clare, on the basis of such investigation or curtail the exportation of any military Income tax under the Internal and report, that the circumstances re­ equipment or munitions,, or component Revenue Code, regulations quiring the provisions of the aforesaid parts thereof, or machinery, tools, or am ended______5233 proclamation with respect to cotton hav­ material, or supplies necessary for the ing a staple of one and eleven-sixteenths T itle 29—L abor: manufacture, servicing, or operation inches or more in length no longer exist. Office of the Secretary: thereof , he may by proclamation prohibit Accordingly, pursuant to the aforesaid Regulations applicable to for­ or curtail such exportation, except un­ section 22, as further amended by the mer employees------5237 der such rules and regulations as he act of January 25, 1940, Public, No. 406, T itle 30—Mineral R esources: shall prescribe. Any such proclamation 76th Congress, I hereby proclaim that Bituminous Coal Division: shall describe the articles or materials such provisions of such proclamation as District No. 10, minimum included in the prohibition of curtail­ price schedule, temporary limit the quantities of cotton having a ment contained therein. In case of the staple of one and eleven-sixteenths and conditional final re­ violation of any provision of any proc­ lief.— ______5237 lamation, or of any rule or regulation, 14 F it. 3822. issued hereunder, such violator or vio- (Continued on next page) 5229 5230 FEDERAL REGISTER, Tuesday, December 24, 1940

CONTENTS—Continued on and after January 6, 1941, the follow­ Federal Communications Commis­ ing-described articles and materials shall sion: * not be exported from the United States FEDEML^fpEGISTER except when authorized in each case by »3* ¿jP Hearings: Page FVNIT0> * Albemarle Broadcasting Co__ 5250 a license as provided for in Proclamation No. 2413 of July 2, 1940,1 entitled “Ad­ Doss, J . Leslie______5250 Fred Jones Broadcasting Co_ 5248 ministration of section 6 of the Act en­ titled ‘AN Act to expedite the strength­ Published daily, except Sundays, Mondays, ‘ KFEQ, Inc______5249 KOMA, Inc______5249 ening of the national defense’ approved and days following legal holidays by the July 2,1940.”: Division of the Federal Register, The National Midland Broadcasting Co____ 5250 Archives, pursuant to the authority con­ Patrick, Thomas, Inc______5248 1. Bromine tained in the Federal Register Act, approved 2. Ethylene. July 26, 1935 (49 Stat. 500), under regula­ Powell, Hugh J ______5249 tions prescribed by the Administrative Com­ Federal Power Commission: 3. Ethylene dibromide. mittee, approved by the President. Home Gas Co., rate schedule 4. Methylamine. The Administrative Committee consists of 5. Strontium Metals and Ores. the Archivist or Acting Archivist, an officer suspended______5251 of the Department of Justice designated by Peoples Natural Gas Co., hear­ 6. Cobalt. the Attorney General, and the Public Printer in g s ------5251 7. Abrasives and abrasive products or Acting Public Printer. containing emery, corundum, The daily issue of the F ederal R egister Puget Sound Power & Light Co., will be furnished by mail to subscribers, free hearing postponed, etc_____ 5252 or garnet, as well as abrasive paper and cloth. of postage, for $1.25 per month or $12.50 per Navy Department: year; single copies 10 cents each; payable in 8. Plastic molding machines and advance. Remit money order payable to the Contract summaries: presses. Superintendent of Documents directly to the Kaiser Co___.______5244 Government Printing Office, Washington, D. C. 9. Measuring Machines. Maxon Construction Co____ 5244 10. Gauges. Securities and Exchange Commis- > 11. Testing Machines. sion: 12. Balancing Machines. CONTENTS—Continued Associated Utilities Corp., notice 13. Hydraulic Pumps. regarding filing______5254 14. Tools incorporating industrial Hearings, etc.:' Title 42— P ublic Health: diamonds. United States Public Health Atlas Corp______5253 15. Equipment and plans for the pro­ Service: Page Columbia Gas & Electric Corp., duction of aviation lubricating et al______5253 oil. Fellowship awards______5238 Merrill, Joseph L______5252 T itle 44—P ublic P roperty and National Fuel Gas Co., and Iro­ IN WITNESS WHEREOF, I have here­ W orks: quois Gas Corp., application unto set my hand and caused the seal of Public Works Administration: granted, etc______5253 the United States of America to be Oaths to accounts for travel affixed. Rieger Brothers & Co., proceed­ and other expenses, order ings dismissed______5254 DONE at the City of Washington this rescinded______5240 20th day of December, in the year of Treasury Department^ Vouchers, certification of___ 5240 our Lord nineteen hundred and Bureau of Customs: T itle 45—P ublic W elfare: [seal] forty, and of the Independence Silver or black foxes, furs Works Progress Administration: of the United States of America Conditions of employment, thereof, etc., determina­ the one hundred and sixty-fifth. appointive compensation tion and declaration un­ der trade agreement with F ranklin D R oosevelt schedule______5241 By the President: Oaths, administration of____ 5240 Canada. ______5241 C ordell H ull, Title 46—Shipping: War Department: Bureau of Marine Inspection and Contract summaries: Secretary of State. Navigation: Budd Wheel Co______5242 [No. 2451] Subdivision lo a d line cer­ National Supply Co______5242 [F. R. Doc. 40-5827; Filed, December 21, 1940; tificates :______5241 Twaits, Ford J., Co. & Mor- 12:17 p. m.] rison-Knudsen Co., Inc__ 5243 NOTICES Wark & Co______5244 . Williams Lumber Co______5243 EXECUTIVE ORDER Department of Commerce: P rescribing R egulations Governing the Civil Aeronautics Authority: E xportation of Articles and Materials United Air Lines Transport lators, upon conviction, shall be punished Designated in the P resident’s Proc­ Corp., notice of oral argu­ by a fine of not more than $10,000.00 or lamation of December 20, 1940, Issued ment ______5246 by imprisonment for not more than two P ursuant to the P rovisions of Sec­ Department of the Interior: years, or by both such fine and impris­ tion 6 of the Act of Congress Ap­ Bituminous Coal Division: onment. The authority granted in this proved J u ly 2, 1940. Farmers’ Elevator Service Co., section shall terminate June 30, 1942, hearing______5246 Pursuant to the authority vested in me unless the Congress shall otherwise by the provisions of section 6 of the Act Northern Cambria Retail Coal provide.” of Congress approved July 2, 1940, en­ Producers Association, et NOW, THEREFORE, I, FRANKLIN D. titled “An Act to expedite the strength­ al., memorandum opinion ROOSEVELT, President of the United ening of the national defense”, I hereby and order______5244 States of America, acting under and by prescribe the following additional regu­ Department of Labor: virtue of the authority vested in me by lations governing the exportation of: Wage and Hour Division: the aforesaid Act of Congress, do hereby 1. Bromine. proclaim that upon the recommendation Learner employment certifi­ 2. Ethylene. of the Administrator of Export Control cates, issuance for various 3. Ethylene dibromide. i n d u s t r i e s (2 docu­ I have determined that it is necessary in ments)______5246,5247 the interest of the national defense that *5 F.R. 2467. FEDERAL REGISTER, Tuesday, December 24, 1940 5231

4. Methylamine. 5. Diamond glass cutters and 5. Strontium Metals and Ores. similar articles. Rules, Regulations, Orders 6. Cobalt. 6. Diamond saws. 7. Abrasives and abrasive products 1. Equipment and plans for the pro­ containing emery, corundum, duction of aviation lubricating TITLE 7—AGRICULTURE or garnet, as well as abrasive oil.—Equipment (excluding mi­ CHAPTER V m —SUGAR DIVISION OF paper and cloth. nor component parts) which can THE AGRICULTURAL ADJUST­ 8. Plastic molding machines and be used, or adapted to use, for MENT ADMINISTRATION presses. the production of aviation lubri­ 9. Measuring Machines. cating oil; and any plans, specifi­ P art 802—Sugar D eterminations 10. Gauges. cations, or other documents con­ determination of fair and reasonable 11. Testing Machines. taining descriptive or technical PRICES FOR THE 1940 AND 1941 CALIFORNIA 12. Balancing Machines. information of any kind (other CROPS OF SUGAR BEETS 13. Hydraulic Pumps. than that appearing in any form Whereas section 301 (d) of the Sugar 14. Tools incorporating industrial available to the general public) Act of 1937, as amended, provides, as one diamonds. useful in the design, construction, 15. Equipment and plans for the or operation of any such equip­ of the conditions for payment to pro­ ducers of sugar beets and sugarcane, as production of aviation lubri­ ment, or in connection with any follows: cating oil. such processes. Aviation lubri­ cating oil shall mean such That the producer on the farm who is 1. As used in my proclamation of De­ lubricating oil as is defined in the also, directly or indirectly, a processor of cember 20, 1940,1 issued pursuant to the sugar beets or sugarcane, as may be de­ regulations issued pursuant to provisions of section 6 of the Act of Con­ termined by the Secretary, shall have paid, Proclamation No. 2417 of July 26, or contracted to pay under either purchase gress approved July 2, 1940, and in these 1940, as may from time to time or toU agreements, for any sugar beets or regulations, the following terms shall be sugarcane grown by other producers and be amended. construed as defined herein: processed by him at rates not less than 2. Regulations 2 to 12 inclusive of the those that may be determined by the Secre­ tary to be fair and reasonable after investi­ A. Cobalt.— Regulations issued July 2, 1940,* pursu­ 1. Cobalt metal. (F6640) gation and due notice and opportunity for ant to the Act of July 2, 194Ö', are ap­ public hearing. 2. Cobalt oxide. (8429, P8399) plicable to the exportation of Bromine, 3. Alloys (6220) and compounds and whereas The Secretary of Agricul­ Ethylene, Ethylene dibromide, Methyla­ (8399, 8429) containing co­ ture held public hearings for the purpose mine, Strontium Metals and Ores, Co­ balt in excess of 5%. of receiving evidence likely to be of as­ balt, Abrasives and abrasive products sistance to him in determining fair and B. Abrasives and Abrasive Products.— containing emery, corundum, or garnet, 1. Wheels of emery, corundum, reasonable prices for the 1940 and 1941 as well as abrasive paper and cloth, California crops of sugar beets: and garnet. (5405) Plastic molding machines and presses, 2. Grindstones of natural and of Measuring Machines, Gauges, Testing Now, therefore, I, Claude R. Wickard, artificial abrasives. (5406) Machines, Balancing Machines, Hy­ Secretary of Agriculture, after investiga­ 3. Artificial abrasives, crude and draulic Pumps, Tools incorporating in­ tion and consideration of the evidence in grains. (5411) dustrial diamonds, and Equipment and obtained at the aforesaid hearings and 4. Abrasive paper and cloth. plans for the production of aviation all other information before me, do hereby (5418) lubricating oil. make the following determination: 5. Other natural and artificial F ranklin D R oosevelt § 802.12b Fair and reasonable prices abrasives, hones, whetstones, T h e W h it e H ouse, for the 1940 and 1941 crops of sugar etc. (5409, 5419) December 20, 1940. beets. The requirements of. subsection C. Measuring Machines.—M a c h i n e s [No. 86171 (d) of section 301 of the Sugar Act of for use in measuring and inspect­ 1937, as amended, shall be deemed to ing precision parts -by optical, [F. R. Doc. 40-5821; Filed, December 21, 1940; 10:20 a. m.] have been fulfilled with respect to the electrical, or mechanical means 1940 and 1941 California crops of sugar including bench and all other beets if the producer-processor shall have types of micrometers. MILITARY ORDER paid rates for any sugar beets processed D. Gauges.—Snap, thread, plug, ring, by him equal to those provided in the The administration of section 6 of the profiling, depth and height and following schedule: other gauges and precision gauge act of Congress entitled “An Act to ex­ blocks for use in inspecting pre­ pedite the strengthening of the national Average net return per 100 pounds of sugar cision parts. defense”, approved July 2,1940, is essen­ Pereentum tially a military function, and by virtue E. Testing Machines.—Tension, ductil­ in beets of the authority vested in me as President $4.00 $3.75 $3.50 $3.25 $3.00 ity, compression, hardness, tor­ of the United States and as Commander- sion and flaw testing machines in-Chief of the Army and Navy of the Price per ton of sugar beets including dynamometers. United States, I hereby designate lieu­ P. Balancing Machines.—M a c h in e s 19...... $7.12 $6.65 $6.18 $5.70 $5.22 tenant Colonel William E. Chickering, 18...... 6.66 6.21 5.76 5.31 4.86 for balancing metal parts stati­ U. S. Army, Deputy Administrator of Ex­ 17...... 6,20 5.78 5.36 4.93 4.50 cally or dynamically or both. 1 6 ...... 6.76 5.36 4.96 4.56 4.16' port Control with authority to perform 15 ___ 5.32 4.95 4.58 4.20 3.82 G. Hydraulic Pumps.—Gear, vane, and the duties of the Administrator of Export 14______4.90 4.55 4.20 3.85 3.50 piston type pumps capable of Control during the absence of the Ad­ delivering pressures of 100 pounds ministrator and to perform such other (Payments upon intermediate sugar prices and sugar per square inch and over, and content, or sugar prices, or sugar content, higher or lower duties as the Administrator s h a l l than those shown in the foregoing schedule, shall be on controls for the same. designate. the same proportionate basis.) H. Tools incorporating industrial dia­ F ranklin D R oosevelt monds.— Commander-in-Chief. Provided, however, That in no event shall 1. Diamond dies. T h e W h it e H ouse, the average net return used as the set­ 2. Diamond drilling bits. December 19, 1940 tlement basis be determined by averag­ 3. Diamond wheel dressers. - ing the net proceeds realized from the [F. R. Doc. 40-5831; Filed, December 23, 1940; 4. Diamond grinding wheels. 10:31 a. m.] sale of sugar by more than one producer- processor: And provided further, That a 1 See Proc. 2451, above. * 5 F. R. 2469. haulage allowance at a rate not less than 5232 FEDERAL REGISTER, Tuesday, December 24, 1940

ZVzt per mile per ton shall be granted (Sec. 202, 50 Stat. 905; 7 U.S.C., Supp. V, (Sec. 208, 50 Stat. 908; 7 U.S.C. Supn to growers who perform such service in 1112) V, 1118) areas in which allowances have been § 821.24 Proration of quota for for­ § 821.27 Restrictions on marketing agreed upon between producer-proces­ eign countries other than Cuba— (a) and shipment, (a) For the calendar sors and growers. (Sec. 301r 50 Stat. Original prorations. The quota for for­ year 1941, all persons are hereby forbid­ 909; 7 U.S.C., Sup. IV, 1131) eign countries other than Cuba is hereby den, pursuant to section 209 of the said Done at Washington, D. C., this 21st prorated, pursuant to section 202 of the act, from bringing or importing into the day of December 1940. Witness my hand said act, among such countries, as fol­ continental United States from the Ter­ and seal of the Department of Agricul­ lows: ritory of Hawaii, Puerto Rico, the Virgin Prorations ture. Islands, the Commonwealth of the Country: in pounds Philippine Islands, or any foreign coun­ [seal] Claude R. W ickard, Argentina______15,522 try, any sugar or liquid sugar after the Secretary of Agriculture. Australia______217 B elgium ______313,388 quota for such area, or the proration of Brazil ______1,275 any such quota, has been filled. [F. R. Doc. 40-5846; Piled, December 23, 1940; British Malaya______28 11:34 a. m.] C anada______600, 782 (b) For the calendar year 1941, all per­ China and Hongkong______306,792 sons are hereby forbidden, pursuant to Colombia______i ______284 section 209 of the said act, from shipping, Costa Rica______21,932 transporting, or marketing in interstate [G. S. Q. R. Series 8, No. 1] Czechoslovakia______280,371 Dominican Republic______7,100,786 commerce, or in competition with sugar P art 821—Sugar Quotas Dutch East Indies______225,088 or liquid sugar shipped, transported, or Dutch West Indies______6 SUGAR CONSUMPTION REQUIREMENTS AND marketed in interstate or foreign com­ France ______186 merce, any sugar or liquid sugar produced QUOTAS FOR THE CALENDAR YEAR 1941 G erm any______125 G uatem ala______356, 613 from sugar beets or sugarcane grown in By virtue of the authority vested in the Haiti, Republic of______!____ 981, 361 either the domestic beet sugar area or the Secretary of Agriculture by the Sugar Honduras ______1.__ 3,655, 096 mainland cane-sugar area after the quota Act of 1937, as amended, I, Claude R. Italy ------. 1,865 for such area has .been filled. (Sec. 209, Wickard, Secretary of Agriculture, in J a p a n ______4,269 M exico______6,422,913 50 Stat. 908, 7 U.S.C., Supp. V, 1119; Sec. order to carry out the powers vested in Netherlands______231,989 504, 50 Stat. 915; 7 U.S.C., Supp. V, 1174) me by the said act, do hereby make, pre­ Nicaragua ______10, 883,614 § 821.28 Inapplicability of quota regu­ scribe, publish, and give public notice of Peru ______11,834,608 lations. These regulations shall not ap­ Salvador____l______8,740,688 these regulations, which shall have the United Kingdom______373,400 ply to (1), the first 10 tons, raw value, force and effect of law and shall remain Venezuela ______308,802 of sugar or liquid sugar imported from in force and effect until amended or any foreign country, other than Cuba; superseded by orders or regulations here­ Subtotal______52, 662,000 Unallotted reserve______500,000 (2) the first 10 tons, raw value, of sugar after made by the Secretary of Agricul­ or liquid sugar imported from any foreign ture. T o t a l ....------53,162, 000 country, other than< Cuba, for religious, sacramental, educational, or experi­ § 821.21 Consumption requirements (Sec. 202, 50 Stat. 905; 7 U.S.C., Supp. V, for 1941. It is hereby determined, pur­ 1112) mental purposes; (3) liquid sugar im­ ported from any foreign country, other suant to section 201 of the Sugar Act of § 821.25 Direct-consumption portion 1937, as amended (hereinafter referred of quotas— (a) Domestic areas. The than Cuba, in individual sealed contain­ ers not in excess of 1 ^ gallons each, or to as the “act”), that the amount of quotas established in § 821.22 hereof for (4) any sugar or liquid sugar imported, sugar needed to meet the requirements the following listed areas may be filled of consumers in the continental United by direct-consumption sugar not in ex­ brought into, or produced or manufac-. tured in, the United States for the dis­ States for the calendar year 1941 is cess of the following amount for each 6,616,817 short tons of sugar, raw value. such area: tillation of alcohol, or for livestock feed, or for the production of livestock feed. (Sec. 201, 50 Stat. 904; 7 U.S.C., Supp. V, Amount of direct 1111) consumption (Sec. 212, 50 Stat. 909; 7 U.S.C., Supp. V, sugar in terms 1122) § 821.22 Quotas for domestic areas— of short tons, (a) Original quotas. There are hereby Area: raw value In testimony whereof, T have hereunto established, pursuant to section 202 of Hawaii ------*------29,616 set my hand and caused the official seal Puerto Rico______126,033 of the Department of Agriculture to be the said act, for domestic sugar-produc­ Virgin Islands______o ing areas, for the calendar year 1941, the affixed in the District of Columbia, city following quotas: (b) Other areas. The quotas estab­ of Washington, this 21st day of Decem­ Quotas in terms lished in § 821.23 hereof for the following ber 1940. of short tons, listed areas may be filled by direct-con- [seal] Claude R. W ickard, Area: raw value sumption sugar not in excess of the fol­ Secretary of Agriculture. Domestic beet sugar______1, 549,898 lowing amount for each such area: Mainland cane sugar______420,167 [F. R. Doc. 40-5845; Filed, December 23, 1940; H aw aii------938,037 Amount of direct 11:34 a. m.] Puerto Rico______1______797, 982 consumption sugar Virgin Islands______8, 916 • in terms of short Area: tons, raw value (Sec. 202, 50 Stat. 905; 7 U.S.C., Sup. V, Commonwealth of the Philippine P art 821— Sugar Quotas 1112) Islands------;______80,214 AMENDMENT TO DECISION AND ORDER ALLOT­ § 821.23 Other quotas— (a) Original C u b a------375,000 TING THE 1940 SUGAR QUOTA FOR THE quotas. There are hereby established, (Sec. 207, 50 Stat. 907; 7 U.S.C., Supp. MAINLAND CANE SUGAR AREA pursuant to section 202 of the said act, V, 1117) for foreign countries and the Common­ § 821.26 Liquid sugar quotas. There Whereas by order dated April 27,1940, wealth of the Philippine Islands, for the are hereby established, pursuant to sec­ the Secretary of Agriculture allotted the calendar year 1941, the following quotas: tion 208 of the said act, for foreign 1940 sugar quota for the mainland cane countries, for the calendar year 1941, sugar area among processors of sugar­ Quotas in terms of short tons, quotas for liquid sugar as follows: cane; and Area: raw value In terms of wine Whereas certain processors have in­ Commonwealth of the Philip­ gallons of 72% total formed the Secretary that they will be pine Islands :______1,006,931 Country: sugar content unable to fill their 1940 marketing allot­ C u ba------1,869, 060 C u b a------7,970, 558 Foreign countries other than Dominican Republic______830,894 ments and have requested the Secretary Cuba______25,826 Other foreign countries______0 to reallot such deficiencies among other FEDERAL REGISTER, Tuesday, December 24, 1940 5233 processors with sugar in excess of their Allotment . Done at Washington this 21st day of (short tons, allotments; and Processor—Continued raw value) December 1940. Witness my hand and Whereas section 205 (a) of the Sugar E. G. Robichaux Co., Ltd______4,430 the seal of the Department of Agri­ Act of 1937, as amended, provides, in Ruth Sugar Company, Inc______2,320 culture. part, as follows: St. James Operators, In c.______0 San Francisco P. & M. Co., Ltd____ 1,588 [seal] Claude R . W ickard, The Secretary may also, upon such hearing Clarence J. Savoie______6,421 Secretary of Agriculture. and notice as he may by regulations pre­ Shadyside Company, Ltd______5, 385 scribe, revise or amend any such allotment Slack Brothers.'__ ,______2,925 [F. R. Doc. 40-5826; Filed, December 21, 1940; upon the same basis as the initial allotment Smedes Brothers, Inc______3,223 11:56 a. m.] was made. Mrs. L. M. Soniat (Estate)______3, 584 South Coast Corporation______31,106 And whereas all processors having de­ Sterling Sugars, Inc______11, 799 ficiencies in their 1940 marketing allot­ J. Supple’s Sons Pltg. Co., Ltd_____ 4,292 TITLE 10—ARMY: WAR ments have waived their Tight to a hear­ Tally Ho, Inc______2,182 Teche Sugar Co., Inc______4,500 DEPARTMENT ing with respect to this amendment to Valentine Sugars, Inc______6,265 the “Decision and Order of the Secre­ Vermilion Sugar Company______4,968 CHAPTER V—M ILITARY RES­ tary of Agriculture Allotting the 1940 Vida Sugars, Inc______2, 576 E R V A T I O N S A N D NATIONAL Waguespack Planting Company__ 232 Sugar Quota for the Mainland Cane Waterford Sugar Coop. Inc______5,422 CEMETERIES Sugar Area,” issued April 27, 1940: Waverly Sugar Mfg. Co., Ltd______156 P art 54—P ost E xchanges 1 Now, therefore, upon the basis of the Webre-Steib Company, Ltd__ ;.___ 875 foregoing and pursuant to the authority A. Wilbert’s Sons L. & S. Co______6,465 Youngsville Sugar Company______4,297 § 54.2 Activities included— (a) Gen­ vested in the Secretary of Agriculture Baldwin Sugar Company______1,011 eral. by section 205 (a) of the Sugar Act of Breaux Bridge Sugar Coop. Inc__ 5,694 * * * * * 1937 <50 Stat. 906; 7 U.S.C., Supp. V, McCollam Brothers______0 D. Moresi’s Sons______2,673 (8) Publication of a news periodical, 1115), as amended, § 821.411 of the “De­ Fellsmere Sugar Prod. Association. 4, 280 either by the exchange itself or by a con­ cision and Order of the Secretary of U. S. Sugar Corporation______61,121 cessionaire, when it does not carry paid Agriculture allotting the- 1940 Sugar Other processors______0 advertising of any sort. (R.S. 161; 5 Quota for the Mainland Cane Sugar Total______420,167 U.S.C. 22) [Par. 5, AR 210-65, June 29, Area”, issued April 27, 1940, is hereby 1929, as amended by Cir. 151, W.D., Dec. amended to read as follows: (Sec. 205, 50 Stat. 906; 7 U.S.C., Supp. V, 12, 19401 1115) §821.41 Revised allotments. The * * * * * In testimony whereof, I have hereunto 1940 sugar quota for the mainland cane [ seal] E . S. Adams, sugar area is hereby allotted to the fol­ set my hand and caused the official seal of Major General, lowing processors in the amounts which the Department of Agriculture to be The Adjutant General. appear opposite their respective names: affixed in the District of Columbia, city of Washington, this 21st day of Decem­ [F. R. Doc. 40-5829; Filed, December 23, 1940; Allotment 10:30 a. m.] (short tons, ber 1940. Processor: raw value) [ seal] Claude R . W ickard, Alma Plantation, Ltd______4,104 Secretary of Agriculture. J. Aron & Co., Inc______0, 639 TITLE 26-INTERNAL REVENUE Billeaud Sugar Factory------_ 8,959 [F. R. Doc. 40-5844; Filed, December 23, 1940; Blanchard Planting Company_____ 2,301 11:34 a. m.] Caire & Gr augnard______2,410 CHAPTER I—BUREAU OF INTERNAL Caldwell Sugars, Inc______6,473 REVENUE A. & J. E. Champagne_*______0 [T. D. 5024] Columbia Sugar Company______8, 885 Cora- Manufacturing Co., P art 19—Income T ax U nder the In c...... 4,257 TITLE 9—ANIMALS AND ANIMAL I nternal R evenue C ode Cypremort Sugar Company, Inc__ 5,889 PRODUCTS Delgado-Albania Plt’n Commis­ REGULATIONS 103 AMENDED TO CONFORM TO sion ______j.__ 5, 752 SECTION 501 OF THE SECOND REVENUE ACT Dugas & LeBlanc, Ltd______7, 562 CHAPTER I—BUREAU OP ANIMAL Duhe & Bourgeois Sugar Co., Inc_ 6,161 INDUSTRY OF 1940 AND MADE APPLICABLE TO TAXABLE Erath Sugar Company______.._____ 8,738 [Amendment 1 to B. A. I. Order 373] YEARS BEGINNING PRIOR TO JANUARY 1, Evan Hall Sugar Cooperative__ _ 6,910 1939. Evangeline Pepper & Food Prod. P art 94—R inderpest and F oot- and- Co______2,682 aragraph Mouth D isea se; P rohibited and R e ­ P 1. By reason of the enact­ W. Prescott Foster______6, 640 ment of section 501 of the Second Rev­ E. J. Gay Pltg. Mfg. Co______3,062 stricted Importations Glenwood Sugar Coop., Inc______5,818 enue Act of 1940 (Public, No. 801, 76th Godchaux Sugars, Inc______20,525 Pursuant to the authority conferred Cong., 3d sess.), approved October 8,1940, Haas Investment Co., Inc______3,039 upon the Secretary of Agriculture by Regulations 1032 (Part 19, Title 26, Code Helvetia Sugar Cooperative, Inc__ 2,248 Iberia Sugar Company__ :______9,770 section 306 of the Tariff Act of 1930 (Sec. of Federal Regulations, 1940 Sup.) are M. J. Kahao______Ì______0 306, 46 Stat. 689; 19 U. S. C. 1306), § 94.1 amended as follows: Kessler & Stemfels______142 Part 94, Chapter I, Title 9, Code of A. The following is inserted immedi­ Lafourche Sugar Company______4, 007 Federal Regulations [§ 94.1 of B. A. I. T. Lanaux’s Sons______0 ately preceding § 19.115-;1: Harry L. Laws & Co., Inc______15,185 Order 373],1 is hereby amended by add­ Levert-St. John, Inc______7,031 ing the name “Norway” to the list of Sec. 501. Earnings and profits of corpora­ tions. (Second Revenue Act of 1940, Title V ). Louisiana Penitentiary Board__ __ 3,119 countries therein, as I have determined Louisiana State University______193 (a) Under Internal Revenue Code. Sec­ Magnolia Sugar Cooperative, Inc__ 3,922 that foot-and-mouth disease now exists tion 115 of the Internal Revenue Code is in said country of Norway and I have so amended by inserting at the end thereof the The Maryland Company, Inc______2,420 following new subsections: S. M. Mayer.______•_ 0 notified the Secretary of the Treasury. Meeker Sugar Refining Co______4,044 “(1) Effect on earnings and profits of gain Milliken & Farwell, Inc______12,739 This amendment, which for purpose of or loss and of receipt of tax-free distributions. M. A. Patout & Son______4,382 identification is designated Amendment The gain or loss realized from the sale or Poplar Grove Pltg. & Ref. Co______8,900 other disposition (after February 28, 1913) of Realty Operators, Inc______31,925 1 to B. A. I. Order 373, shall be effective property by a corporation— Roane Sugars, Inc______3,482 on and after December 21, 1940. 1 § 54.2 (a) (8 ) is added. See 5 F.R. 4453. 15 F JR. 1601. 15 F.R. 4260. * 5 FR . 348, 437, 5é9. 5234 FEDERAL REGISTER, Tuesday, December 24, 1940

“(1) for the purpose of the computation any taxpayer for any year which, on Sep­ disposition (after February 28, 1913) of of earnings and profits of the corporation, tember 20, 1940, was pending before, or was shall be determined, except as provided in theretofore determined by, the Board of property by a corporation, section 115 (l) paragraph (2), by using as the adjusted basis Tax Appeals, or any court of the United prescribes certain rules for (1) the com­ the adjusted basis (under the law applicable States.” , putation of the total earnings and profits to the year in which the sale or other dis­ of the corporation, of most frequent ap­ position was made) for determining gain, B. § 19.115-3 is amended as follows: except that no regard shall be had to the plication in determining invested capi­ value of the property as of March 1,1913; but (a) By inserting before the period at tal; and (2) the computation of earnings “(2) for the purpose of the computation of the end of the third sentence of the first and profits of the corporation for any earnings and profits of the corporation for paragraph the following: “ (see § 19.115- period beginning after February 28,1913, any period beginning after February 28, 1913, 12).” shall be determined by using as the adjusted of most frequent application in deter­ basis the adjusted basis (under the law ap­ (b) By striking out the second para­ mining the source of dividend distribu­ plicable to the year in which the sale or other graph and inserting in lieu thereof the tions. Such rules are applicable when­ disposition was made) for determining gain. following: ever under any provision of Chapter 1 or Gain or loss so realized shall increase or de­ In the case of a corporation in which 2 it is necessary to compute either the crease the earnings and profits to, but not total earnings and profits of the corpora­ beyond, the extent to which such a realized depletion or depreciation is a factor in gain or loss was recognized in computing the determination of income, the only tion or the earnings and profits for any net Income under the law applicable to the depletion or depreciation deductions to period beginning after February 28,1913. year in which such sale or disposition was be considered in the computation of the For example, since the earnings and made. Where in determining the adjusted profits accumulated after February 28, basis used in computing such realized gain total earnings and profits are those or loss the adjustment to the basis differs based on cost or other basis without re­ 1913, or the earnings and profits of the from the adjustment proper for the purpose gard to March 1, 1913, value. In com­ taxable year, are earnings and profits for of determining earnings or profits, then the puting the earnings and profits for any a period beginning after February 28, latter adjustment shall be used in determin­ ing the increase or decrease above provided. period beginning after February 28,1913, 1913, the determination of either must be Where a corporation receives (after February the only depletion or depreciation de­ in accordance with the rules herein pre­ 28, 1913) a distribution from a second cor­ ductions to be considered are those based scribed for the ascertainment of earnings poration which (under the law applicable to and profits for any period beginning the year in which the distribution was made) on (1) cost or other basis, if the deplet- was not a taxable dividend to the share­ able or depreciable asset was acquired after February 28,1913. Under (1) such holders of the second corporation, the amount subsequent to February 28, 1913, or (2) gain or loss is determined by using the of such distribution shall not increase the adjusted cost or March 1, 1913, value, adjusted basis (under the law applicable earnings and profits of the first corporation to the year in which the sale or other dis­ in the following cases: whichever is higher, if acquired prior to March 1, 1913. Thus, discovery or per­ position was made) for determining gain, “ (1) No such increase shall be made in re­ but disregarding value as of March 1, spect of the part of such distribution which centage depletion under all Revenue (under such law) is directly applied in re­ Acts for mines and oil and gas wells is 1913. Under (2) there is used such ad­ duction of the basis of the stock in respect not to be taken into consideration in justed basis for determining gain, giving of which the distribution was made. computing the earnings and profits of effect to the value as of March 1, 1913, “ (2) No such increase shall be made if whenever applicable. In both cases the (under such law) the distribution causes the a corporation. Similarly, where the basis of the stock in respect of which the basis of property in the hands of a cor­ rules are the same as those governing distribution was made to be allocated be­ poration is a substituted basis, such basis, depreciation and depletion in computing tween such stock and the property received. and not the fair market value of the earnings and profits (see § 19.115-3). “ (m) Earnings and profits—Increase in property at the time of the acquisition Under both (1) and (2) the adjusted value accrued "before March 1, 1913.— by the corporation, is the basis for com­ basis is subject to the limitations of the “(1) If any increase or decrease in the puting depletion and depreciation for the third sentence of section 115 (1) requir­ earnings or profits for any period beginning purpose of determining earnings and ing the use of adjustments proper in de­ after February 28, 1913, with respect to any termining earnings and profits. The m atter would be different had the adjusted profits of the corporation. The provi­ basis of the property involved been deter­ sions of this paragraph may be illus­ proper adjustments may differ under (1) mined without regard to its March 1, 1913, trated by the following example: and (2) of section 115 (1) depending value, then, except as provided in paragraph Example: O il producing property upon the basis to which the adjustments (2), an increase (properly reflecting such dif­ are to be made. If the application of ference) shall be made in that part of the which A had acquired in 1936 at a cost earnings and profits consisting of increase in of $28,000 was transferred to the Y Cor­ (2) of the first sentence of section 115 (1) results in a loss and if the application value of property accrued before March 1, poration in December 1938, in exchange 1913. of (1) of such sentence to the same trans­ for all of its capital stock. The fair “(2) If the application of subsection (1) action reaches a different result, then the to a sale or other disposition after February market value of the stock and of the loss under (2) will be subject to the ad­ 28, 1913, results in a loss which is to be property as of the date o£ the transfer applied in decrease of earnings and profits justment thereto required by section 115 was $247,000. The Y Corporation, after for any period beginning after February 28, (m) (2). (See § 19.115-14.) 2 years’ operations, effected in 1940 a 1913, then, notwithstanding subsection (1) The gain or loss so realized increases and in lieu of the rule provided in paragraph cash distribution to A in the amount of or decreases the earnings and profits to, ( 1) of this subsection, the amount of such $165,000. In determining the extent to loss so to be applied shall be reduced by the but not beyond, the extent to which such which the earnings and profits of the Y amount, if any, by which the adjusted basis gain or loss was recognized in computing of the property used in determining the loss, Corporation available for dividend dis­ net income under the law applicable to exceeds the adjusted basis computed without tributions have been increased as the regard to the value of the property on March the year in which such sale or disposi­ 1, 1913, and if such amount so applied in result of production and sale of oil, the tion was made. As used in this subsec­ reduction of the decrease exceeds such loss, depletion to be taken into account is to tion the term “recognized” has refer­ the excess over such loss shall increase that be computed upon the basis of $28,000 part of the earnings and profits consisting of ence to that kind of realized gain or loss increase in value of property accrued before established in the nontaxable exchange which is recognized for income tax pur­ March 1, 1913.” in 1938 regardless of the fair market poses by the statute applicable to the “ (b) Effective date of amendment. The value of the property or of the stock year in which the gain or loss was re­ amendment made by subsection (a) shall be issued in exchange therefor. alized, for example, see section 112. A applicable to taxable years beginning after December 31, 1938. C. The following sections are inserted loss may be recognized though not al­ “ (c) Under prior acts. For the purposes immediately following § 19.115-11: lowed as a deduction (by^ reason, for of the Revenue Act of 1938 or any prior example, of the operation of sections 24 § 19.115-12 Effect on earnings and Revenue Act the amendments made to the (b ), 117 and 118 and corresponding pro­ Internal Revenue Code by subsection (a) profits of gain or loss realized after Feb­ of this section shall be effective as if they ruary 28, 1913. In order to determine visions of prior revenue laws) but the were a part of each such Revenue Act on the effect on earnings and profits of gain mere fact that it is not allowed does not the date of its enactment. Nothing in this prevent decrease in earnings and profits subsection shall affect the tax liability of or loss realized from the sale or other FEDERAL REGISTER, Tuesday, December 24, 1940 5235

by the amount of such disallowed loss.* earnings and profits will therefore be justments to such basis proper for the The “recognized” gain or loss for the increased by $1,900. In computing the purpose of determining earnings or prof­ purpose of computing earnings and prof­ earnings and profits of the M Corpora­ its. The adjustments provided by the its is determined by applying the recogni­ tion for any period beginning after Feb­ third sentence of section 115 (1) reflect tion provisions to the realized gain or loss ruary 28, 1913, however, the gain arising the treatment provided by § 19.115-3 computed under the provisions of section from the transaction, like the taxable relative to cases where the deductions 115 (1) as distinguished from the realized gain, is only $800, all of which is recog­ for depletion and depreciation in com­ gain or loss used in computing net in­ nized under section 112 (c), the money puting net income differ from the deduc­ come. The application of this paragraph received being in excess of such amount. tions proper for the purpose of comput­ may be illustrated by the following Such earnings and profits will therefore ing earnings and profits. The effect of examples: be increased by only $800 as a result of such third sentence may be illustrated Example (1) : The X Corporation on the transaction. For increase in that by the following examples: January 1, 1939, owned stock in the Y part of the earnings and profits consist­ Example (1): The X Corporation Corporation which it had acquired from ing of increase in value of property ac­ purchased on January 2, 1931, an oil the Y Corporation in December 1938, in crued before, but resized on or after lease at a cost of $10,000. The lease was an exchange transaction in which no March 1, 1913, see § 19.115-14. operated only for the years 1931 and gain or loss was recognized. The ad­ Example (3): On July 31, 1940, the R 1932. The deduction for depletion in justed basis to the X Corporation of the Corporation owned oil producing prop­ each of the years 1931 and 1932 amount­ property exchanged by it for the stock erty acquired after February 28, 1913, at ed to $2,750, of which amount $1,750 rep­ in the Y Corporation was $30,000. The a cost of $200,000, but having an adjusted resented percentage depletion in excess fair market value of the stock in the Y basis (by reason of taking percentage de­ of depletion based on cost. The lease Corporation when received by the X Cor­ pletion) of $100,000 for determining gain was sold in 1940 for $15,000. Under sec­ poration was $930,000. On April 9, 1939, in computing net income. However, the tion 113 (b) (1) (B ), in determining the the X Corporation made a cash distribu­ adjusted basis of such property to be used gain or loss from the sale of the prop­ tion of $900,000 and, except for t/he pos­ in computing gain or loss for the pur­ erty, the basis must be adjusted for cost sible effect of the transaction in 1938, pose of earnings and profits is, because depletion of $1,000 in 1931 and percent­ had no earnings or profits accumulated of the provisions of the third sentence of age depletion of $2,750 in 1932. How­ after February 28,1913, and had no earn­ section 115 (1), $150,000. On such day ever, the adjustment.of such basis, proper ings or profits for the taxable year. The the R Corporation transferred such prop­ for the determination of earnings and amount of $900,000 representing the ex­ erty to the S Corporation in exchange for profits, is $1,000 for each year, or $2,000. cess of the fair market value of the stock $25,000 in cash and all of the S Corpora­ Hence, the cost is to be adjusted only to of the Y Corporation over the adjusted tion stock, which had a fair market value the extent of $2,000, leaving an adjustéd basis of the property exchanged therefor of $100,000. For the purpose of comput­ basis of $8,000 and the earnings and prof­ was not recognized gain to the X Cor­ ing net income the R Corporation has its will be increased by $7,000, and not by poration under the provisions of section realized a gain of $25,000 as a result of $8,750. The difference of $1,750 is equal 112 of the Revenue Act of 1938. Ac­ this transaction, all of which is recog­ to the amount by which the percentage cordingly, the earnings and profits of nized under section 112 (c). For the depletion for the year 1932 ($2,750) ex­ the X Corporation are not increased by purpose of computing earnings and ceeds the depletion on cost for that year $900,00?, the amount of the gain realized profits, however, the R Corporation has ($1,000) and has already been applied but not recognized in the exchange, and realized a loss of $25,000, none of which in the computation of earnings and prof­ the distribution was not a taxable divi­ is recognized owing to the provisions of its for the year 1932 by taking into ac­ dend. The basis in the hands of 7 the Y section 112 (e). The earnings and count only $1,000 instead of $2,750 for Corporation of the property acquired by profits of the R Corporation are there­ depletion in the computation of such it from the X Corporation is $30,000. If fore neither increased nor decreased as earnings and profits (see §§ 19.115-3 and such property is thereafter sold by the a result of the transaction. The ad­ 19.115-6). Y Corporation, gain or loss will be com­ justed basis of the S Corporation stock Example (2) : If, in the preceding ex­ puted on such basis of $30,000, and earn­ in the hands of the R Corporation for ample, the property, instead of being ings and profits will be increased or purposes of computing earnings and sold, is exchanged in a transaction de­ decreased accordingly. profits, however, will be $125,000 (though scribed in section 112 (c) for like prop­ Example (2 ): On January 2, 1910, the only $100,000 for the purpose of comput­ erty having a fair market value of $t,750 M Corporation acquired nondepreciable ing net income), computed as follows: and cash of $7,250, then thé increase in property at a cost of $1,000. On March Basis of property transferred______$200jD0Q earnings and profits amounts to $7,000, 1, 1913, the fair market value of such Less money received on exchange__ 25,000 that is, $15,000 ($7,750 plus $7,250) property in the hands of the M Cor­ Plus gain or minus loss recognized minus the base of $8,000. However, in poration was $2,200. On December 31, on exchange. ______none computing net income of the X Cor­ 1940, the M Corporation transfers such Basis of stock______175,000 poration, the gain is $8,750, that is, property to the N Corporation in ex­ Less adjustments (same as those $15,000 minus $6,250 ($10,000 less de­ change for $1,900 in cash and all the used in determining adjusted pletion of $3,750), of which only $7,250 basis of property transferred)____ 50,000 N Corporation stock, which has a fair is recognized because the recognized gain market value of $1,100. For the purpose Adjusted basis of stock______125,000 cannot exceed the sum of money re­ of computing the total earnings and ceived in the transaction. Section 112 If, therefore, the R Corporation should profits of the M Corporation the gain (c) (1), and corresponding provisions of subsequently sell the S Corporation stock on such transaction is $2,000 (the sum prior revenue laws. If, however, the for $100,000, a loss of $25,000 will again of $1,900 in cash and stock worth $1,100 cash received was only $2,250 and the be realized for the purpose of computing minus $1,000, the adjusted basis for com­ value of the property received was $12,- earnings and profits, all of which will be puting gain, determined without, regard 750, then the increase in earnings and recognized and will be applied to de­ to March 1, 1913, value), $1,900 of which profits would be $2,250, that amount be­ crease the earnings and profits of the R is recognized under section 112 (c ), since ing the gain recognized under section Corporation. this was the^amount of money received, 112. although for the purpose of computing The third sentence of section 115* (1) For adjustment and allocation of the net income the gain is only $800 (the provides for cases in which the adjust­ earnings and profits of the transferor sum of $1,900 in cash and stock worth ments, prescribed in section 113, to the as between the transferor and the trans­ $1,100, minus $2,200, the adjusted basis basis indicated in paragraph (1) or (2) feree in cases where the transfer of prop­ for computing gain determined by giv­ of the first sentence, as the case may be, erty by one corporation to another cor­ ing effect to March 1,1913, value). Such of section 115 (1), differ from the ad­ poration results in the nonrecognitiou, 5236 FEDERAL REGISTER, Tuesday, December 24, 1940

In whole or in part, of gain or loss, see Example (2) : The Z Corporation in period subsequent to February 28, 1913, § 19.115-11. 1934 had outstanding common and pre­ computed on such fair market value! § 19.115-13 Effect on earnings and ferred stock of which the Y Corporation If the amount of the depreciation deduc­ profits of receipt of tax-free distributions held 100 shares of the common and no tion allowed (not less than the amount requiring adjustment or allocation of preferred. The stock had a cost basis allowable) after February 28, 1913, to basis of stock. In order to determine the to the Y Corporation of $100 per share, the date of the sale in 1939 is the aggre­ effect on earnings and profits, where a or a total cost of $10,000. In December gate sum of $43,240, the adjusted basis corporation receives (after February 28, of that year it received a dividend of for determining gain in 1939 ($94,000 less 1913) from a second corporation a dis­ 100 shares of the preferred stock of the $43,240) is $50/760 and the gain would tribution which (under the law applicable Z Corporation. Such distribution is a be $9,240 ($60,000 less $50,760). The in­ to the year in which the distribution was stock dividend which, under section crease in earnings and profits accumu­ made) was not a taxable dividend to the 115 (f) of the Revenue Act of 1934, was lated since February 28, 1913, by reason shareholders of the second corporation, not taxable and was accordingly not in­ of the sale, based on the value as of section 115 (1)' prescribes certain rules. cluded in the gross income of the Y March 1, 1913, adjusted for depreciation, I t provides that the amount of such dis­ Corporation. The original cost of $10,- is $9,240. If the depreciation since Feb­ tribution shall not increase the earnings 000 is allocated to the 200 shares of the ruary 28, 1913, had been based on the and profits of the first or receiving cor­ Z Corporation none of which has been adjusted cost of $90,000 ($100,000 less poration in the following cases: (1) No sold or otherwise disposed of by the $10,000) instead of the March 1, 1913, such increase shall be made in respect of Y Corporation. See section 113 (a) (19) value of $94,000, the depreciation sus­ the part of such distribution which and §§ 19.113 (a) (19)-1 and 19.113 (a) tained from that date to the date of sale (under the law applicable to the year in (12)-1. The earnings and profits of the would have been $41,400 instead of $43,- which the distribution was made) is di­ Y Corporation are not increased by rea­ 240 and the actual gain on the sale based rectly applied in reduction of the basis son of the receipt of such stock dividend. on the cost of $100,000 adjusted by de­ of the stock in respect of which the dis­ § 19.115-14 Adjustments to earnings preciation on such cost to $48,600 ($100,- tribution was made and (2) no such in­ and profits reflecting increase in value ac­ 000 reduced by the sum of $10,000 and crease shall be made if (under the law crued prior to March 1, 1913. In order $41,400) would be $11,400 ($60,000 less applicable to the year in which the dis­ to determine, for the purpose of ascer­ $48,600). If the adjusted basis of the tribution was made) the distribution taining the source of dividend distribu­ property was determined without regard causes the basis of the stock in respect tions, that part of the earnings and to the value as of March 1, 1913, there of which the distribution was made to profits which is represented by increase would be an increase in earnings and be allocated between such stock and the in value of property accrued before, but profits of $11,400. The difference of property received. Where, therefore, the realized on or after, March 1, 1913, sec­ $2,160 ($11,400 minus $9,240) represents law (applicable to the year in which the tion 115 (m) prescribes certain rules. . the increase to be made in that part of distribution was made, as, for example, a Paragraph (1) of section 115 (m) sets the earnings and profits of the Y Corpo­ distribution in 1934 from earnings and forth the general rule with respect to ration consisting of the increase in value profits accumulated prior to March 1, computing the increase to be made in of property accrued before, but realized 1913) requires that the amount of such that part of the earnings and profits con­ on or after, March 1, 1913. distribution shall be applied against and sisting of increase in value of property Paragraph (2) of section 115 (m) is reduce the basis of the stock with respect accrued before, but realized on or after, an exception to the general rule in para­ to which the distribution was made, there March 1, 1913. The effect of this para­ graph (1) of such section and also oper­ is no increase in the earnings and profits graph may be illustrated by the following ates as a limitation on the application of by reason of the receipt of such distribu­ examples: section 115 (1). It provides that, if the tion. Similarly, where there is received application of (2) of the first sentence by a corporation a distribution from an­ Example (1) : The X Corporation ac­ quired nondepreciable property prior to of section 115 (1) to a sale or other dis­ other corporation in the form of a stock March 1, 1913, at a cost of $10,000. Its position after February 28, 1913, results dividend and the law applicable to the fair market value of March 1, 1913, was in a loss which is to be applied in decrease year in which such distribution was made $12,000 and it was sold in 1940 for $15,- of earnings and profits for any period requires the allocation, as between the 000. The increase in earnings and beginning after February 28, 1913, then, old stock and the stock received as a profits based on the value as of March notwithstanding section 115 (1) and in dividend, of the basis of the old stock, 1, 1913, representing earnings and profits lieu of the rule provided in paragraph then there is no increase in the earnings accumulated since February 28, 1913, is (1) of section 115 (m ), the amount of and profits by reason of the receipt of $3,000. If the basis is determined with­ such loss so to be applied shall be re­ such stock dividend even though such out regard to the value as of March 1, duced by the amount, if any, by which stock dividend constitutes income within 1913, there would be an increase in earn­ the adjusted basis of the property used the meaning of the Sixteenth Amend­ ings and profits of $5,000. The differ­ in determining the loss, exceeds the ad­ ment to the Constitution. These prin­ ence of $2,000 ($5,000 minus $3,000) rep­ justed basis computed without regard to ciples may be illustrated by the follow­ the fair market value of the property on ing examples: resents the increase to be made in that part of the earnings and profits of the X March 1, 1913. If the amount so ap­ Example (1 ): The X Corporation in Corporation consisting of the increase in plied in reduction of the loss exceeds such 1939 distributed to the Y Corporation, value of property accrued before, but loss, the excess over such loss shall in­ one of its shareholders, $10,000 which realized on or after, March 1, 1913. crease that part of the earnings and was out of earnings or profits accumu­ Example (2) ; The Y Corporation ac­ profits consisting of increase in value of lated before March 1, 1913, and did not quired depreciable property in 1908 at a property accrued before, but realized on exceed the adjusted basis of the stock cost of $100,000. Assuming no additions or after, March 1, 1913. The following in respect of which the distribution was or betterments, and that the deprecia­ examples will show the application of made. This amount of $10,000 was, tion sustained prior to March 1, 1913, section 115 (m) (2 ): therefore, a tax-free distribution and was $10,000, the adjusted cost as of that Example (1): The Y Corporation ac­ under the provisions of section 115 (b) date was $90,000. Its fair market value quired nondepreciable property prior to must be applied against and reduce the as of March 1, 1913, was $94,000 and in March 1, 1913, at a cost of $8,000, its fair adjusted basis of the stock in respect 1939 it was sold for $60,000. For the market value as of March 1, 1913, was of which the distribution was made. The purpose of determining gain from the $13,000, and it was sold in 1939 for earnings and profits of the Y Corpora­ sale, the basis of the property is the fair $10,000. Under (2) of the first sentence tion are not increased by reason of the market value of $94,000 as of March 1, of section 115 (1) the adjusted basis receipt of this distribution. 1913, adjusted for depreciation for the would be $13,000 and there would be a FEDERAL REGISTER, Tuesday, December 24, 1940 5237

loss of $3,000. The application of (2) rules stated in the regulations are ap­ resentative before the Department or any of the first sentence of section 115 (1) plicable to such cases inasmuch as such branch or agent thereof, in connection would result in a loss from the sale in rules are a proper interpretation of the with any case or administrative proceed­ 1939 to be applied in decrease of earnings law as it existed prior to the enactment ing pending before such bureau, board, and profits for that year. Section 116 of section 501. The limitation in section division or other agency during the time (m) (2), however, applies and the loss of 501 (c) has application only to such tax­ of his employment with the Department, $3,000 is reduced by the amount by which payer, and in the case of such taxpayer, unless he shall first obtain the written thé adjusted basis of $13,000 exceeds the only with respect to the tax liability for consent thereto of the Secretary of Labor cost of $8,000 (the adjusted basis com­ the specific year or years actually so or his duly authorized representative.* puted without regard to the value on pending on, or so determined prior to, § 2.3 Consent of the Secretary. The March 1, 1913), namely, $5,000. The September 20, 1940. consent of the Secretary may be obtained amount of the loss is, accordingly, re­ (This Treasury Decision is prescribed as follows: duced from $3,000 to zero and there is no pursuant to sections 62 .and 3791 (b) The applicant shall file an application decrease in earnings and profits of the of the Internal Revenue Code (53 Stat. in the form of an affidavit. Such appli­ Y Corporation for the year 1939 as the 32, 467), corresponding provisions of cation, directed to the Secretary should result of the sale. The amount applied prior internal revenue laws and section (a) state the former connection of the in reduction of the decrease, namely, 501 of the Second Revenue Act of 1940 applicant with the Department, $5,000, exceeds $3,000. Accordingly, as a (Public, No. 801, 76th Cong., 3d sess.).) (b) identify the matter in which the result of the sale the excess of $2,000 in­ [seal] G u y T. H elvering, applicant desires to appear, and creases that part bf the earnings and Commissioner of Internal Revenue. (c) contain a statement to the effect profits of the Y Corporation consisting Approved: December 19, 1940. that the applicant gave no personal con­ of increase in value of property accrued sideration to such matter while he was before, but realized on or after, March 1, J ohn L. S ullivan, » an employee of the Department. 1913. Acting Secretary of the Treasury. Example (2) : The Z Corporation ac­ [P. R. Doc. 40-5810; Piled, December 20, 1940; The application will be denied if the quired nondepreciable property prior to 3:11 p. m.] statements contained therein are dis­ March 1, 1913, at a cost of $10,000, its proved by an examination of the files, fair market value as of March 1, 1913, records and circumstances pertaining to was $12,000, and'it was sold in 1939 for the matter, or if, in the opinion of $8,000. Under (2) of the first sentence TITLE 29—LABOR the Secretary, the public interest so requires.* of section 115 (1) the adjusted basis SUBTITLE A—OFFICE OF SECRE" would be $12,000 and there would be a § 2.4 Repeal or modification. These loss of $4,000. The application of (2) of TARY OF LABOR regulations s shall be in force and effect the first sentence of section 115 (1) P art 2— General R egulations op the until repealed or modified by regulations would result in a loss from the sale in Department op Labor hereafter made and published.* 1939 to be applied in decrease of earn­ December 17, 1940. regulations a pplic a b le to fo r m er e m ­ ings and profits for that year. Section F rances P er k in s, p l o y e e s DESIRING TO PRACTICE BEFORE 115 (m) (2), however, applies and the Secretary of Labor. loss of $4,000 is reduced by the amount THE DEPARTMENT I 2.0 By virtue of the [F. R. Doe. 40-5806; Piled, December 20, 1940; by which the adjusted basis of $12,000 Introduction. 11:55 a. m.] exceeds the cost of $10,000 (the adjusted authority vested in the Secretary of basis computed without regard to the Labor by R. S. 161 (Title 5 U.S.C. § 22) value on March 1, 1913), namely, $2,000. and otherwise, the following regulations The amount of the loss is, accordingly, are hereby issued. These regulations TITLE 30—MINERAL RESOURCES reduced from $4,000 to $2,000 and the shall become effective upon publication decrease in earnings and profits of the thereof in the F ederal R egister and shall CHAPTER III—BITUMINOUS COAL Z Corporation for the year 1939 as the supersede any departmental, bureau, or DIVISION result of the sale is $2,000 instead of $4,- divisional regulations or orders inconsist­ [Docket No. A-450] ent herewith.* 000. The amount applied in reduction P art 330—M inim um P rice S chedule, of the decrease, namely, $2,000, does not *§§ 2.0 through 2.4 issued pursuant to the District No. 10 exceed $4,000. Accordingly, as the re­ authority contained in R. S. 161; 5 U.S.C. 22, sult of the sale there is no increase "in § 2.1 Employees attached to regional ORDER GRANTING TEMPORARY RELIEF AND that part of the earnings and profits of offices. No person who has been an em­ CONDITIONALLY PROVIDING FOR FINAL RE­ the Z Corporation consisting of increase ployee of the Department and attached LIEF IN THE MATTER OF THE PETITION OF in value of property accriftd before, but to a Regional office of any bureau, board, DISTRICT BOARD 10 FOR THE ESTABLISH­ realized on or after March 1, 1913. division or other agency thereof, shall be MENT OF PRICE CLASSIFICATIONS AND MIN­ permitted to practice, appear, or act as IMUM PRICES FOR THE COALS OF PRICE Par. 2. The above amendments to attorney, agent or representative before GROUP 20 , DISTRICT 10, IN SIZE GROUPS Regulations 103 (which regulations cover the Department or any branch or agent 17 THROUGH 25, WHICH COALS HAVE NOT taxable years beginning after December BEEN HERETOFORE CLASSIFIED AND PRICED 31, 1938) are hereby made applicable to thereof, in connection with any case or administrative proceeding which was. taxable years beginning prior to January This proceeding in the above-entitled pending before such Regional office dur­ 1, 1939 (such years being covered by matter was instituted upon'an original ing the time of his employment with the Regulations 101, 94, 86, 77, 74, 69, 65, 62, petition filed with the Bituminous Coal 45, and 33). Although under section 501 Department, unless he shall first obtain Division (the Division) by District Board •the written consent thereto of the Sec­ (c) the final determination by the Board 10 on December 7,1940, pursuant to sec­ retary of Labor or his duly authorized of Tax Appeals or any court of the tion 4 n (d) of the Bituminous Coal Act representative.* United States^ of the tax liability of any of 1937. The petition prays for the is­ § 2.2 Employees attached to Wash­ suance of temporary and final orders taxpayer for any such taxable year ington office. No person who has been establishing price classifications and which, on September 20, 1940, was pend­ an employee of the Department and at­ minimum prices for the coals of Price ing before, or was therefore determined tached to the Washington office of any Group 20, as defined in the Schedule of by, the Board of Tax Appeals, or any bureau, board, division or other agency Effective Minimum Prices for District No. court of the United States, is not affected thereof, shall be permitted to practice, 10 For All Shipments Except Truck, in by the enactment of section 501, the appear, or act as attorney, agent or rep­ washed sizes, Size Groups 17-25, indu- No. 249------2 5238 FEDERAL REGISTER, Tuesday, December 24, 1940

sive, which coals have not heretofore Price Group 19. There has been no Stat. 714 (U.S.C., Title 42, Sec. 3), and been classified and priced. No other opposition to the establishment of such subject to appropriations available, fel­ petitions have been filed in this pro­ prices. lowships in the sciences related to public ceeding. In view of the foregoing circumstances, health will be awarded to qualified appli­ On December 13,1940, an informal con­ the Director is of the opinion that a rea­ cants from the other American Republics ference concerning temporary relief in sonable showing of necessity has been by the United States Public Health Ser­ this matter was held pursuant to made for the granting of the temporary vice in cooperation with the Pan Ameri­ § 301.106 (d) of the Rules and Regula­ relief requested, pending final disposition can Sanitary Bureau, and in accordance tions Governing Practice and Procedure of this proceeding; and that an adequate with the following authority and official before the Bituminous Coal Division in showing has been made of actual or im­ recommendations : Proceedings Instituted Pursuant to sec­ pending injury in the event that such re­ (a) Public No. 355, 76th Congress, ap­ tion 4 II (d) of the Bituminous Coal Act, lief is not granted. proved August 9, 1939, authorizing the upon due telegraphic notice to the orig­ Now, therefore, it is ordered, That the President to utilize the services of the inal petitioner and the Statistical Bureau petition for temporary relief pending final Departments, agencies and independent for District 11, and notice by memo­ disposition of this proceeding, is granted, establishments of the Government of the randum to the Consumers’ Counsel. The as follows: Commencing forthwith the United States for the purpose of render­ original petitioner was instructed to mines included in Price Group 20, as de­ ing closer and more effective the rela­ notify interested persons of the confer­ fined in § 330.9, General Prices, are priced tionship between the American Republics. ence and the Statistical Bureau to post in Size Groups 17 through 25, for all (See Resolution No. 81 adopted at the its notice thereof. shipments except truck, the same as the Eighth International Conference of Appearances, at the conference were mines in Price Group 20, as defined in American States held at Lima, Peru, De­ noted by the original petitioner and the the aforesaid schedule; and the mines in cember' 9-27, 1938, recommending scien- Pyramid Coal Corporation, a code mem­ Price Growp 20 shall be subject to the tifip-and technical research by institutes, ber in District 10. same adjustments for differences in laboratories, and men of science officially The formal documents and the repre­ freight rates on Size Groups 17 to 25, recommended by the American Govern­ sentations made at the conference indi­ inclusive, as are effective for those mines ments) ; cate that: with respect to size groups heretofore (b) Public No. 668, 76th Congress, ap­ classified and priced: Provided, however, The mines included in Price Group 20, proved June 27,1940, appropriating funds That the temporary prices herein estab­ for travel expenses, in accordance with District 10, produce so-called Belleville lished for Price Group 20 in Size Groups the Standardized Government Travel Standard coal. They have not hereto­ 17 through 25 shall be read in the light of fore been classified and priced in the Regulations and the Act of June 3,1926, the instructions, exceptions and other as amended, of citizens of the United washed coal sizes, which a~e included in provisions contained in Part 330, Sub­ Size Groups 17 to 25, inclusive. These States and the other American Republics part A. selected as professors and students; mines have customarily shipped a sub­ It is further ordered, That applications stantial portion of their tonnage to near­ (c) Article No. 59 of the Pan Amer­ to stay, terminate or modify this tem­ ican Sanitary Convention signed at by destinations in Market Area 40. The porary order, or pleadings in opposition City of St. Louis, , the most im­ Habana, November 14,1924,44 Stat. 2041 to the final relief requested in said peti­ (Pan American Sanitary Code) author­ portant destination in that Market Area, tion, may be filed within forty-five (45) has recently enacted a smoke ordinance, izing the Pan American Sanitary Bureau days from“ the date hereof, pursuant to to take the necessary preparatory steps whose effect has been to restrict markedly the Rules and Regulations Governing the outlets therein for the raw or un­ to bring about the exchange of profes­ Practice and Procedure before the Divi­ sors, medical and health officers, experts washed coals produced by mines in Price sion in Proceedings Instituted Pursuant Group 20. There is, however, an active or advisers in public health, for the pur­ to section 4 II (d) of the Act; and that pose of mutual aid and advancement in market in St. Louis for those coals when the relief herein granted shall become washed. Arrangements have been made the protection of the public health of final sixty (60) days from the date hereof the American Republics; to wash the coals of Price Group 20 at unless the Director shall otherwise order. washing plants operated at other mines (d) Resolution of the Second Pan Temporary effective minimum prices in the Belleville Subdistrict of District 10, American Conference of National Direc­ for truck shipments from the mines in whose freight rates generally coincide tors of Health (Washington, April 20-25, Price Group 20, District 10, in Size with those governing .the mines in Price 1931) under the heading of Health Edu­ Groups 17 through 25, are not established Group 20. The arrangements contem­ cation, recommending that fellowships be herein, but may hereafter be established plate that sales of Price Group 20 instituted to aid in training health work­ upon the filing of an appropriate peti­ coals, after washing, will be made for ers and the furnishing of post graduate tion setting forth the specific prices the account of the mines from which courses to su

§ 26.1 Type of fellowship. Fellow­ ardized Government Travel Regulations sultation regarding arrangements for the ships shall be of the training-in-research and the Act of June 3,1926, as amended, fellowship, and during the entire period type and may comprise advanced work in which connection claim for reimburse­ of studies or research at the organiza­ in scientific research in a recognized or­ ment may be made only for the following tion, institution or educational establish­ ganization, university or other institu­ items: ment chosen. tion in the United States. They may (1) Rail. First class fare. If travel (c) Other expenses in connection with also comprise post graduate work in an is performed on an extra fare train, the fellowship, including enrollment fees, approved college or university, or intern­ expenses in excess of the first class fare tuition, medical and infirmary fees, lab­ ship and/or nonresident work in an ap­ must be borne by the traveler. No re­ oratory fees, cost of textbooks and rental proved hospital or other institution for ceipts are necessary. of equipment, payable to the institution, the treatment, care or prevention of dis­ (2) Pullman. Lower berth or parlor person, firm or corporation that may have ease in the United States.* car seat. No receipts are necessary if rendered the services or furnished the *§§ 26.1 to 26.7, inclusive, issued under the Government transportation requests are supplies. Such expenses may be billed authority contained in sec. 9, 32 Stat. 714, used. If purchased with cash the Pull­ directly to the Surgeon General of the 53 Stat. 1290, 54 Stat. 628; 42 U.S.C. 3, 22 United States Public Health Service and U.S.C., Sup., 249, 249a. man stub must be attached * to the reimbursement voucher. shall bear the signature of the fellow § 26.2 Qualifications. Applicants se­ (3) Steamer. Not exceeding the low­ receiving the services or supplies. How­ lected for fellowships shall be est minimum first class fare of the ship ever, should that procedure not be ac­ (a) Bona fide citizens of any one of on which the travel is performed. ceptable the fellow personally may pay the American Republics other than the American vessels must be used if avail­ the bill and render an appropriate United States; able. (Section 901 of the Merchant account to the Surgeon General. No pro­ (b) In good physical condition as evi­ Marine Act of 1936, 49 Stat. 2015). No vision is made for dependents.* denced by a certificate of medical exami­ receipts are necessary. § 26.5 Duration of fellowships. Fel­ nation issued Tby a physician within 60 (4) Airplane. Transportation by air lowships will be awarded for periods of days of date of application, that is to say, will be allowed regardless of the cost varying length, not exceeding one school the applicant must be free from any com­ when authorized or approved by the year or twelve months of actual studies municable disease and any disability that Federal Security Administrator. When or research. Fellowships may be ex­ would interfere with the proper pursu­ air travel has not been specifically au­ tended beyond these periods upon recom­ ance of studies or research or the per­ thorized, the traveler may proceed by air mendation of the Director of the Pan formance of any activity incident to the with the understanding that he may American Sanitary Bureau and subject to fellowship; claim reimbursement therefor only in an the availability of appropriations.* (c) Able to speak, read, write, and amount not exceeding what it would have § 26.6 Official notification. A p p 1 i - understand the English language; cost had the travel been performed by cants recommended for fellowships by the (d) Of good moral character and pos­ public conveyance over land or water. Director of the Pan American Sanitary sess intellectual ability and suitable No receipts are necessary. Bureau and approved by the 'Surgeon personal'qualities; and shall have suc­ (5) Taxicab. At the beginning and General of the United States Public cessfully completed their academic pro­ termination of the journey and at all Health Service and the Secretary of State fessional training in a recognized school points where a change of conveyance is shall be notified of their award through in any one of the branches related to the neeessary while in a direct travel status. diplomatic channels. The notification science of public, health, including among No receipts are necessary. shall name the institution, or outline the others, medicine, dentistry, pharmacy, (6) Excess baggage charges. For per­ course, the duration and type of fellow­ sanitary engineering, nursing, vital sta­ sonal effects (not household furniture) ship, and the benefits allowed to the tistics, chemistry, bacteriology, et cetera.* which are not carried free by the trans­ fellow.* § 26.3 Award of fellowships. Fellow­ portation company. Receipts are neces­ § 26.7 Fellows already chosen by the ships shall be awarded by the Surgeon sary and they should indicate that the Director of the Pan American Sanitary General of the United States Public traveler , has availed himself of the free Bureau. Notwithstanding the provisions Health Service upon recommendation of allowance if such an allowance is of §§ 26.3 and 26.6 herewith in regard to the Director of the Pan American Sani­ granted. award of fellowships and official notifica­ tary Bureau and with the approval of the (7) Dr ayage or transfer of baggage. tion, fellows already chosen by the Di­ Secretary of State. No applicant there­ For the hauling of the personal effects rector of the Pan American Sanitary for shall be approved unless his applica­ from the home to the station or dock, et Bureau to begin studies during the Sum­ tion shall have been transmitted by the cetera. Receipts are not necessary but mer and Fall terms o f 1940, or who are Government of the country of which he is should be submitted if possible. Charges now in the United States under his au­ a citizen through diplomatic channels to by porters for handling the bags or bag­ thority, shall, upon approval of the Sur­ the Secretary of State.* gage will not be allowed. geon General of the United States Public § 26.4 Benefits. Applicants awarded (8) Steamer rug and steamer chair. Health Service, be entitled to, payments fellowships may be entitled to any one Receipts are necessary. Charges for and/or reimbursements as provided in or all of the following provisions upon steamer cushions will not be allowed. § 26.4 herewith, dealing with benefits.* (9) Will not recommendation of the Director of the Tips and gratuitous fees. T homas P arran, Pan American Sanitary Bureau: be reimbursed. Surgeon General. In all cases round trip tickets must Approved: (a) Transportation expenses. Trans­ be purchased if possible. In the event W ayne C o y, portation expenses from the home of the the return portion of the ticket cannot applicant to the place or places in the be used, it should be returned to the Acting Administrator. United States where the studies or re­ United States Public Health Service for Approved: search are to be pursued, and return to collection. C ordell H u ll, the home of the applicant, including (b) Per diem. Per diem in lieu of Secretary of State.- travel via Washington, D. C. en route to subsistence at not to exceed the follow­ Approved: the place

TITLE 44—PUBLIC PROPERTY AND expenses of the employees of the Division vested in me by the provisions of sub­ WORKS of Investigations anid for the miscel­ section (c) of section 17 of the Emer­ laneous expenses of the Division of gency Relief Appropriation Act, Fiscal CHAPTER II—PUBLIC WORKS investigations. Year 1941, approved June 26,1940, (Pub­ ADMINISTRATION (e) Albin J. Plant, Chief Project Ac­ lic Resolution No. 88—76th Congress) I [Special Order No. PWA-3, Supp. 6] countant, and in his absence or in his hereby designate the following employees stead Charles L. Ruppert, Jr., Assistant to administer oaths as specified. C ertification of Vouchers Chief Project Accountant, is authorized Type of Oath and Authorized Personnel December 16, 1940. to certify for payment vouchers for All documents of the Work Projects Paragraph 2 of Special Order No. travel expenses of the employees of the Administration requiring oaths. State PWA-3, dated August 25, 1939, as Division of Accounts. director of Finance; Assistant State Di­ amended by Supplement 1, dated Febru­ (f) R. C. Hardman, PWA Representa­ rector of Finance .“Division of Investiga­ ary 5, 1940, Supplement 2, dated Febru­ tive for Puerto Rico, and in his absence tion: Secretary to the Field Agent in ary 17, 1940, Supplement 4, dated July Ricardo Skerrett, Jr., Assistant PWA charge of each field office of the division. 11, 1940 and Supplement 5,1 dated Octo­ Representative for Puerto Rico, is au­ Travel vouchers. State Administra­ ber 29, 1940, is hereby rescinded and in thorized to certify for payment from the tive Section: State Administrative Offi­ lieu thereof the following paragraph is accounts of the local disbursing clerk all cer; Division of Finance: Chief, Voucher hereby substituted therefor: vouchers for the administrative expenses of the Public Works Administration in Section, Chief, Travel Voucher Unit, Dis­ 2. The following authorizations forPuerto Rico. trict Finance Officer, Area Finance Offi­ the Public Works Administration shall (g) All officials of the Public Works cers; Division of Operations: Secretary be effective immediately: Administration authorized to certify for to State Director, Division of Operations, (a) M. E. Gilmore, Commissioner of payment vouchers for expenses, includ­ Secretary to District Director, Division Public Works, J. J. Madigan, Executive ing charges for long distance telephone of Operations, Area Engineers, Field Officer, and G. William Comfort, Assist­ service, are authorized to certify also as Supply Supervisor; Division of Profes­ ant to Executive Officer, are each au­ to the necessity for the service in the sional and Service Projects: Secretary to thorized to act singly for the Public interest of the Government, as required State Director, Division of Professional Works Administration in authorizing the by section 4 of the Interior Department and Service Projects, Secretary to Dis­ disbursement of funds in accordance with Appropriation Act, 1940. trict Director, Division of Professional loan and/or grant agreements and in (h) J. J. Madigan, Executive Officer,, and Service Projects, District Section authorizing the Chief Disbursing Officer G. William Comfort, Assistant to Execu­ Chiefs; Division of Employment: Secre­ of the Division of Disbursement of the tive Officer, and A. R. Baker, Assistant tary to State Director, Division of Em­ Treasury Department to transmit by to Executive Officer, are each authorized ployment, Secretary to District Director, wire to a designated Federal Reserve to sign Procurement Division purchase Division of Employment. Bank (Or its branch) or by mail directly authorizations* issued in connection with Compensation forms, including travel to the respective payee funds made avail­ the ordering of equipment and supplies vouchers for injured employees and able for such purpose; also, to certify all for the Public Works Administration. property-damage and personal-injury vouchers for payment from the funds (i) G. William Comfort, Assistant to claim forms, including sworn testimony appropriated for the administrative ex­ Executive Officer, and ih his absence or of witnesses. State Compensation Offi­ penses of the Public Works Administra­ in his stead A. R. Baker, Assistant to cer; Field Investigators of the Compen­ tion, requisitions to make such funds Executive Officer, is authorized to certify sation Office; District Finance Officer; available and requests for transfers to to the Civil Service Commission as to Area Finance Officers; All project time­ the accounts of disbursing officers; and the correctness of retirement records and keepers. to examine and approve administratively accounts of the personnel of the Public Sworn testimony of witnesses. Direc­ tor, Division of Investigation; Assistant accounts as required by sections 12 and 22 Works Administration. Director, Division of Investigation; Field of the Act of July 31, 1894 (28 Stat. 209- J ohn M. Carmody, Agents in Charge, Division of Investiga­ 211) before their transmission to the Federal Works Administrator. General Accounting Office for final settle­ tion; Special Field Agents, Division of [F. R. Doc. 40-5815; Filed, December 21, 1940; Investigation. ment. 9:43 a. m.] Women claiming preference as widows (b) The said M. E. Gilmore, J. J. of veterans. All administrative person­ Madigan and G. William Comfort, in nel in the Division of Employment. their respective capacities as aforesaid, [Special Order No. PWA-3, Supp. 7] Affidavit, WPA Form 608, and Oath are the only officials of the Public Works Oaths to Accounts for T ravel and Administration having the power to au­ of Allegiance, WPA Form 607. All ad­ Other E xpen ses ministrative personnel in the Division thorize the disbursement of funds in ac­ of Employment; administrative em­ cordance with loan and/or grant agree­ December 16, 1940. ployees in charge of administrative ments and to authorize the said Chief Special Order No. PWA-3 (Supplement personnel; administrative employees of Disbursing Officer to transmit such 3), dated May 3, 1940, is hereby re­ the Division of Finance; all timekeepers. funds as provided in the preceding para­ scinded. graph. Affidavits in connection with allega­ J ohn M. C armody, tions of false affidavit, WPA Form 608. (c) G. William Comfort, Assistant to Federal Works Administrator. All administrative personnel in the Di­ Executive Officer, and in his absence or [F. R. Doc. 40-5816; Filed, December 21, 1940; vision of Employment. in his stead A. R. Baker, Assistant to 9:43 a. m.] Executive Officer, is authorized to certify No person authorized to administer all vouchers for payment from the funds oaths shall subscribe as administering officer to ah affidavit required to be com­ appropriated for the administrative TITLE 45—PUBLIC WELFARE expenses of the Public Works Adminis­ pleted by himself. Authorizations to ad­ tration. CHAPTER HI—WORK PROJECTS minister oaths which heretofore have (d) George H. Butler, Director of the ADMINISTRATION been issued by the Administrator of the Division of Investigations, and in his [General Order No. 3, Rev.] Federal Works Agency or thef Commis­ sioner of Work Projects shall remain in absence or in his stead David H. Chris­ P art 301—Authority, F unctions, and full force and effect. tensen, Principal Reviewer, is authorized Administration to certify for payment vouchers for travel Persons subscribing to oaths shall per­ § 301.3 Administration of oaths. By sonally appear before the employee ad­ *5 F.R. 4391. virtue of and pursuant to the authority ministering the oath. The following FEDERAL REGISTER, Tuesday, December 24, 1940 5241

shall be placed beneath the signature of Schedule B shall apply to the following The bulkhead deck used for determining the person subscribing to the oath. State Administrations: Arizona, North­ the position of the subdivision load lines cer­ tified above i s ______(here describe Subscribed and sworn to before me, an ern California, Southern California, Colo­ bulkhead deck). employee of the Work Projects Administra­ rado, Connecticut, Delaware, Idaho, Illi­ tion, designated to administer oaths by Gen­ nois, Indiana, , , Maine, Annual inspections of passenger ves­ eral Order No. 3 of the Work Projects sels shall be as required by section 43.012 Administration. Maryland, Massachusetts, Michigan, Minnesota, Missouri, Montana, , and renewal of passenger vessels’ load line Signed______certificates shall be as required by sec­ (Name and title) Nevada, New Jersey, New Mexico, New York State, North Dakota, Ohio, Ore­ tion 43.016. (Sec. 2, 49 Stat. 888, 1543; (Sec. 17 (c). Pub. Res., No. 88, 76th gon, Pennsylvania, Rhode Island, South 46 U.S.C. Sup. 88 (a) ; Executive Order Cong.) Dakota, Texas, Utah, Washington, Wis­ 7548, Feb. 5, 1937, 50 Stat. 1121) [seal] H oward O. H unter, consin, and Wyoming. [ seal] W ayn e C. T aylor, Acting Commissioner of General Order No. 2, approved July 1, Acting Secretary of Commerce. Work Projects. 1940, and General Order No. 2, Revision [F. R. Doc. 40-5832; Filed, December 23, 1940; Approved November 5, 1940. No. I,* approved August 24, 1940, are re­ 10:45 a. m.] Effective Date November 15, 1940. scinded, effective November 1, 1940, [P. R. Doc. 40-5818; Piled, December 21, 1940; Amendments to General Order No. 2 is­ 9:44 a. m.J sued prior to the effective date of General Notices Order No. 2, Revised, shall remain in full force and effect. [General Order No. 2, Rev.] [ seal] H. O. H unter, TREASURY DEPARTMENT. Part 303—Conditions op E mployment Acting Commissioner Bureau of Customs. § 303.13 Appointive compensation of Work Projects. schedule.—By virtue of and pursuant to Approved October 14,1940. S ilver or B lack F o xes, F urs T h ereof, E tc. the authority vested in me, I hereby Effective Date November 1, 1940. establish the following appointive com­ DETERMINATION AND DECLARATION OF THE pensation schedule (ACS) for such ap­ [P. R. Doc. 40-5817; Filed, December 21, 1940; SECRETARY OF THE TREASURY PURSUANT TO 9:44 a. m.] pointive positions in the State Work THE PRESIDENT’S PROCLAMATION ON DE­ Projects Administration set forth below CEMBER 18, 1940, OF SUPPLEMENTARY as shall be classified in accordance with TRADE AGREEMENT WITH CANADA the rules and regulations of the Work Public Notice1 Projects Administration. TITLE 46—SHIPPING December 20, 1940. Schedule A CHAPTER I—BUREAU OF MARINE Acting pursuant to paragraphs 1 and INSPECTION AND NAVIGATION Salary steps 4 of article II of the supplementary trade AOS agreement concluded between the United grades [Order No. 70] 1 2 3 4 5 States and Canada, signed December 13, S ubchapter E—L oad L in es 1940, and proclaimed by the President to 1____ $600 $660 $720 $780 $840 PART 46— SUBDIVISION LOAD LINES FOR PAS­ become effective provisionally on Decem­ 2_—— . 720 780 840 900 960 ber 20, 1940, I hereby declare and make 3___r- 900 960 1,020 1,080 1,140 SENGER VESSELS 4 ___ 1,020 1,080 1,140 1,200 1,260 public that the number of silver or black 5...... 1,200 1,260 1,320 1,380 1,440 $1,600 Section 46.018 Subdivision load line foxes valued at less than $250 each and 6...... 1,440 1,500 1,560 1,620 1,680 1,740 $1,800 7______certificates is amended to read as fol­ whole silver or black fox furs and skins 1,800 1,900 2,000 2,100 ¿ 2 0 0 2,300 2,400 lows: 8_____ 2,100 2,200 2,300 2,400 2,500 2,000 2,700 (with or without paws, tails, or heads) 9 2,400 2,500 2,600 2,700 2,800 2.900 3.000 2,700 2,800 2,900 3,000 3,100 3,200 3,300 December 21, 1940. which were entered, or withdrawn from l i ____1 3,000 3,100 3,200 3,300 3,400 3,500 3,600 warehouse, for consumption during the 1 2 -_ _ -r_ 3,400 3,500 3,600 3,700 3,800 3.900 4.000 § 46.018 Subdivision load line certif­ 13_____ 4,000 4,200 4,400 4,600 4; 800 icates. Passenger vessels engaged in period from December 1 to December 19, 14______4,800 5,000 5-, 200 5,400 5,600 1940, were as follows: 15._____ 5,600 5,800 6,000 6,200 6,400 foreign voyages by sea shall have their 16______6,500 6,750 7,000 7,250 7,500 subdivision load lines certificated on the 14,563 from Canada safety certificate required by the Inter­ 10,061 from all other f o r e i g n Schedule A shall apply to the following national Convention for Safety of Life at countries. State Administrations: , Arkan­ Sea, 1929.* These vessels will also be Pursuant to the provisions of article sas, , Georgia, Kentucky, Louisi­ provided with the load line certificate HI of the same agreement as proclaimed ana, , New Hampshire, North required by Part 43, the miriimum free­ by the President, I hereby declare and Carolina, Oklahoma, South Carolina, board shown thereon to be not less than make public that the total quantities of Tennessee, Vermont, Virginia, and West the minimum freeboard corresponding silver or black fox tails, paws, heads, and Virginia. to the principal passenger condition. other separated parts of such fox furs Schedule B Passenger vessels engaged on coastwise and skins and articles made therefrom, voyages by sea and coastwise and foreign which were entered, or withdrawn from Salary steps voyages on the Great Lakes shall have ACS warehouse, for consumption during the grades the position of their subdivision load lines period from December 1 to December 19, recorded on a load line certificate in the 1940, inclusive, were as follows: form required by Parts 43 or 45. The All 1__ _ $660 2 $720 $780 $840 $900 fact that they are subdivision load lines other .___ 780 840 900 960 1,020 3- ...... foreign 960 1,020 1,080 1,140 1,200 is to be noted on the load line certificate. coun- 4- 1,080 ...... 1,140 1*200 1,260 1,320 $1,380 §-----: 1,320 A note shall be added to the load ling Canada tries 1,380 1,440 1,500 1,560 1,620 $1,680 (a) Tails of silver or black foxes 1,620 1,680 1,740 1,800 1,860 1,920 1,980 certificate below the signature of the 1,800 1,900 2,000 2,100 2,200 2,300 2,400 (pieces) ______0 8 m 2 ,10 0 2,200 2,300 2.400 assigning authority in the following (b) Paws, beads, or other sepa­ 9...... 2.500 2,600 2,700 2.400 2.500 2,600 2.700 2,800 2.900 3.000 form: rated parts of silver or to___ ¿700 2,800 2,900 3,000 3,100 3,200 3,300 black fox furs and skins n____ 3; 000 3,100 3.200 12 3,300 3.400 3,500 3,600 (other than tails) (pounds) 0 __ 3.400 3.500 3,600 3.700 3.800 3.900 4.000 5 13____ _ 4,000 4,200 4,400 4,600 4.800 1 5 P.R. 8582. (c) Piece plates made of pieces 14- 4,800 5,000 of silver or black fox furs 15_____ 6.200 5.400 5,600 »Safety certificates shajl be issued by the 5,600 5,800 6,0001 6,200 6.400 Bureau of Marine Inspection and Navigation, and skins _ 0 0 ie...... ; 6,500 6,750 7,000 7,250 7.500 Department of Commerce, Washington, D. <5., for a period not to exceed one year. 1 Bee page 5215, issue of December 21, 1940. 5242 FEDERAL REGISTER, Tuesday, December 24, 1940

All other during the interval from December 20, the materials or supplies within the foreign coun- 1940, to December 31,1940, inclusive. time specified in Article 1, or any exten­ Canada tries [ seal] H erbert E . G aston, sion thereof, the actual damage to the

Changes. Where the' supplies to be This contract is authorized by the Act Upon completion and acceptance of all furnished are to be specially manufac­ of July 2, 1940 (Public No. 703, 76th work required hereunder, the amount tured in accordance with drawings and Congress.) due the contractor under this contract specifications, the contracting officer Neal H . M cK a y , will be paid upon the presentation of a may at any time, by a written order, and Major, Quartermaster Corps, properly executed and duly certified without notice to the sureties, make Assistant to the Director of voucher therefor. changes in the drawings or specifica­ Purchases and Contracts. This contract is authorized by the act of Public Resolution No. 99—76th Con­ tions, except Federal Specifications. fP. R. Doc. 40-5811; Filed, December 21, 1940; Changes as to shipment and packing of 9:42 a. m.] gress approved September 24, 1940. all supplies may also be made as above Neal H. M cK ay, provided. Major, Quartermaster Corps, Payments. The contractor shall be [Contract No. W 6406 qm-297, O. I. No. 693] Assistant to the Director of Purchases and Contracts. paid, upon the submission of properly S u m m a ry o f C ontract fo r C onstruction certified invoices or vouchers, the prices [P. R. Doc. 40-5813; Piled, December 21, 1940; stipulated herein for articles delivered contractor: w il l ia m s l u m b er co m pan y 9:42 a. m.] and accepted or services rendered, less Contract for: Construction and com­ deductions, if any, as herein provided. pletion of * * * Infantry Buildings Payments will be made on partial deliv­ at Fourth Division Area * * * Q. [Contract No. W 6665 qm-12, O. I. No. 146] eries accepted by the Government when M. C. Buildings. S u m m a ry o f C ontract fo r C onstruction requested by the contractor, whenever Amount: $1,483,566.32. such payments would equal or exceed Place: Fort Penning, Georgia. contractor: ford j . t w a it s co. & m or- either $1,000 or 50 percent of the total The supplies and services to be ob­ RISON-KNUDSEN CO., INC., LOS ANGELES, amount of the contract. tained by this instrument are authorized CALIFORNIA Quantities. The Government reserves by, are for the purpose set forth in, and Contract for: Construction & Com­ the right to increase the quantity on this are chargeable to Procurement Authority pletion of Temporary Housing and other contract by as much as * * *, and QM 7634 P 1-3211 A 0540.068 N, and QM work incidental thereto. at the unit price specified in Article 1, 7593 P 1-3211 A 0540.068 N, the avail­ Amount: $5,997,948.25. such option to be exercised within able balance of which is sufficient to cover Place: Fort Ord, California. * * * days from date of this contract. the cost of same. The supplies and services to be obtained Performance bond. The contractor This contract, entered into this 1st day by this instrument are authorized by, shall be required to furnish a perform­ of November 1940. are for the purpose set forth in, and are ance bond in duplicate in the sum of Statement of work. The contractor chargeable to Procurement Authority QM ten per centum of the total amount of shall furnish the materials, and perform 7551 P 1-3211 A 0540.068-N, the available this contract with surety or other secu­ the work for construction and completion balance of which is sufficient to cover the rity acceptable to the Government to of all temporary buildings for the con­ cost of same. cover the successful completion of this sideration of One Million Four Hundred This contract, entered into this 2nd day contract. Eighty-Three Thousand Five Hundred of November 1940. Liquidated damages. If the contractor Sixty-Six Dollars & 32/100 ($1,483,- Statement of work. The contractor refuses or fails to make delivery of the 566.32), in strict accordance with the shall furnish the materials, and perform materials or supplies within the time specifications, schedules, and drawings, the work for Construction and completion specified in Article 1, or any extension all of which are made a fiart hereof. of Temporary Housing and other work thereof, the actual damage to the Gov­ Changes. The contracting officer may incidental thereto at Camp Ord, Cali­ ernment for the delay will be impossible at any time, by a written order, and with­ fornia for the consideration of Five Mil­ to determine, and in lieu thereof, the out notice to the sureties, make changes lion Nine Hundred Ninety Seven Thou­ contractor shall pay to the Government, in the drawings and/or specifications of sand Nine Hundred Forty-Eight Dollars as fixed, agreed, and liquidated dam­ this contract and within the general and Twenty Five Cents, ($5,997,948.25), ages * * * % of the contract price scope thereof. in strict accordance with the specifica­ of the undelivered portion for each day Delays—Damages. If the contractor tions, schedules, and drawings, all of of delay in making delivery beyond the refuses or fails to prosecute the work, or which are made a part hereof. dates set forth in the contract for deliv­ any separable part thereof, with such Changes. The contracting officer may eries with a maximum liquidated damage diligence as will insure its completion at any time, by a written order, and with­ charge of * * * %, and the con­ within the time specified in article 1, or out notice to the sureties, make changes tractor and his sureties shall be liable any extension thereof, or fails to com­ in the drawings and/or specifications of for the amount thereof. plete said work within such time, the this contract and within the general scope Termination when contractor not in Government, may, by written notice to thereof. default. This contract is subject to ter­ the contractor, terminate his right to Delays—Damages. If the contractor mination by the Government at any time proceed with the work or such part of refuses or fails to prosecute the work, or as its interests may require. the work as to which there has been any separable part thereof, with such Place of manufacture. The contractor delay. diligence as will insure its completion will perform the work under this con­ Payments to contractors. Unless oth­ within the time specified in article 1, or tract in the factory or factories listed erwise provided in the specifications, any extension thereof, or fails to com­ below: partial payments will be made as the plete said work within such time, the Government may, by written notice to Ambridge, Pa. Plant work progresses at the end of each cal­ endar month, or as soon thereafter as the contractor, terminate his right to Price adjustments. The contract practicable, on estimates made and ap­ proceed with the work or such part of the prices stated in Article 1, are subject proved by the contracting officer. work as to which there has been delay. to adjustments for changes in labor. All material and work covered by par­ Payments to contractors. Unless oth­ It is expressly agreed that quotas for tial payments made shall thereupon erwise provided in the specifications, par­ labor will not be altered on account of become the sole property of the Gov­ tial payments will be made as the work delays in completion. ernment. progresses at the end of each fifteen (15)

✓ 5244 FEDERAL REGISTER, Tuesday, December 24, 1940 days, or as soon thereafter as practicable, Contractor’s services, including profit and Company, Inc., Dayton, Ohio, for the on estimates made and approved by the all general overhead expenses. construction of East Coast Ammunition contracting officer. Subcontract. A subcontract hereinbe­ Depot at Burns City, Indiana, at an es­ All material and work covered by par­ fore mentioned with Daniel J . Keating timated total cost of $2,500,000, includ­ tial payments made shall thereupon be­ Company, 613 So. Twenty-Fourth Street, ing a fixed fee of $100,000 payable to the come the sole property of the Govern­ Philadelphia, Pennsylvania, has been en­ Contractors. ment. tered into simultaneously with this Sup­ The contract, among other things, Upon completion and acceptance of all plemental Contract, and is hereby ap­ further provides that the Navy Depart­ work required hereunder, the amount due proved by the Contracting Officer. ment may at any time make changes in the contractor under this contract will This supplemental contract is author­ approved drawings and/or specifications be paid upon the presentation of a prop­ ized by Public No. 703, 76th Congress, and, if such changes or additions to or erly executed and duly certified voucher Approved July 2,1940. omissions from the original project cause therefor. Neal H. M cK ay, a material increase or decrease in the This contract is authorized by the act Major, Quartermaster Corps, amount or character of the work to be of Public Resolution No. 99, 76th Con­ Assistant to the Director of done under the contract, or in the time gress, approved September 24, 1940. Purchases and Contracts. required for its performance, an equi­ Neal H. M cK ay, table adjustment in the amount of the [F. R. Doc. 40-5828; Filed, December 23, 1940; Major, Quartermaster Corps, 10:30 a. m.] fixed fee to be paid to the Contractors Assistant to the Director of shall be made and the contract shall Purchases and Contracts. be modified accordingly. The contract also contains provisions for the termi­ 21 [F: R. Doc. 40-5814; Filed, December , 1940; nation of the contract by the Govern­ 9:43 a. m.] NAVY DEPARTMENT. ment and for an equitable settlement [NOy-4550J with the Contractors under the contract in the case of such termination. [Supplemental Contract No. B] S ummary of Contract for Construction M oreell, S ummary o f S upplemental Contract to CONTRACTORS: THE KAISER COMPANY, 1522 B. C ost-P lu s- a-F ixed -F e e Contract No. LATHAM SQUARE BUILDING, OAKLAND, Chief of Bureau. W 6230, Dated August 20,1940, for th e CALIFORNIA [F. R. Doc. 40-5819; Filed, December 21, 1940; C onstruction of W arehouses at P h il ­ 10:10 a. m.] D ecember 12, 1940. adelphia Quartermaster Depo t, P hila­ On December 11, 1940, the Navy De­ delphia, P ennsylvania partment entered into a contract contractor: w ark & company, 1700 san- (NOy-4550) with The Kaiser Company, DEPARTMENT OF THE INTERIOR. SOM STREET, PHILADELPHIA, PENNSYL­ Oakland, California, for the construc­ VANIA tion of shore facilities at the Navy Yard, Bituminous Coal Division. Estimated cost: (Supplemental) $8,- Mare Island, California, at an estimated [Docket No. A-180] total cost of $3,300,000 including a fixed 880,939.00. P etition of th e Northern Cambria R e ­ fee of $135,000 payable to the Contractors. Fixed fee: (Supplemental) $154,061.00. tail Coal P roducers Association et Supplemental contract for: Additions The contract, among other things, fur­ AL., FOR THE REVISION OF THE EFFECTIVE and alterations to Philadelphia Quarter­ ther provides that the Navy Department M inim u m P rice S chedule for District master Depot. may at any time make changes in ap­ No. 1 for T ruck S h ipm ents, for Sh ip ­ The supplies and services to be obtained proved drawings and/or specifications ments of C oal b y T ruck in th e North­ by this instrument are authorized by, are and, if such changes or additions to or ern Cambria Area for the purpose set forth in, and are omissions from the original project cause chargeable to: Procurement Authority a material increase or decrease in the MEMORANDUM OPINION AND ORDER CON­ Nos. QM 2911 P3-3211 A 0141-01, QM 2911 amount or character of the work to be CERNING PRAYER FOR TEMPORARY RELIEF P3-3211 A(0141)-116-01 Contract Au­ done under the contract, or in the time The original petition in the above- thorization, the available balance of required for its performance, an equi­ entitled matter was filed jointly by the which is sufficient to cover the cost of table adjustment in the amount of the Northern Cambria Retail Coal Producers same. fixed fee to be paid to the Contractors Association (the “Association”) on behalf This supplemental contract, entered shall be made and the contract shall be of sixty cpde members operating mines Into this 14th day of November 1940. modified accordingly. The contract also located in the Northern Cambria Area, The Contractor shall, in the shortest contains provisions for the termination and District No. 2 United Mine Workers possible time, furnish the labor, material, of the contract by the Government and of America, Local Union 7587, on behalf tools, machinery, equipment, facilities, for an equitable settlement with the Con­ of the following code members: Joseph supplies not furnished by the Govern­ tractors under the contract in the case Yeaglin, A. J. Dillon, Stewart Lantzy ment, and services, and do all things of such termination. (Lantzy Coal Company), Charles Kline necessary for the completion of the fol­ B . M oreell, and Linglett & Lansberry. Both organi­ lowing work: Chief of Bureau. zations are eligible, as representatives of Construction of warehouses at Phila­ [F. R. Doc. 40-5820; Filed, December 21, 1940; code members and acting under authority delphia Quartermaster Depot at Phila­ 10:10 a. m.J conferred by said code members, to file delphia, Pennsylvania. and to appear in support of this petition. Neither organization has shown that it is It is estimated that the total cost of eligible to represent any parties other the construction work', as supplemented [NOy—4554] than code members, and all references to by this Supplemental Contract will be S ummary of C ontract for Construction petitioners herein refer to the code mem­ approximately Nine Million Five Hun­ bers represented by the two organiza­ dred Eighty Thousand Nine Hundred contractors: maxon construction com­ tions. District Boards 1 and 6 have filed Thirty Nine Dollars ($9,580,939.00), ex­ pa n y, INC., 131 NORTH LUDLOW STREET, petitions of intervention. clusive of the Contractor’s fee. DAYTON, OHIO Petitioners pray for the issuance by the A fixed fee in the amount of One Hun­ December 12, 1940. Director of preliminary or temporary or­ dred Ninety-Five Thousand Two Hundred On December 12, 1940, the Navy De­ ders revising the Effective Minimum Price and One Dollars ($195,201.00) which shall partment entered into a contract (NOy- Schedule for District No. 1 For Truck constitute complete compensation for the 4554) with the Maxon Construction Shipments, so as to reflect differences in FEDERAL REGISTER, Tuesday, December 24, 1940 5245 transportation charges for coals delivered consumers in the area is not less than such is necessary to preserve existing fair by truck to consumers in the Northern $1.00 per net ton.] competitive opportunities.” Cambria Area (the “Area”: that area 3. In 1934 approximately 75% of the Thus effective mipimum prices f. o. b. bounded as set forth on the map attached approximately 350,000 tons of coal de­ the mine for District No. 1, taking into hereto and made a part hereof). livered by truck to consumers in the Area consideration transportation methods On November 8,1940, an informal con­ was prodiupd by the Northern Cambria and charges as provided in Price Instruc­ ference concerning the prayer for tempo­ County producers. This percentage di­ tion No. 6, require code members, where rary relief in this matter was held by minished by a very small amount during transportation costs are not determined this Division, pursuant to § 301.106 (d) each succeeding year due to the compe­ in “an arm’s length transaction,” to re­ of the Rules and Regulations Governing tition of coal trucked from outside the flect in the delivered price for their coals Practice and Procedure in 4 n (d) Pro­ Area. Since October 1, 1940, however, the actual costs of transportation so that ceedings. The conference was held after large amounts of coal have been sold and competitive opportunities of all producers notice to petitioners, District Board 1, delivered into the Area in trucks owned may be maintained and the effective min­ the Statistical Bureau for District 1, the or controlled by code members and non- imum prices in no manner evaded. It Director of the Consumers’ Counsel and codfr members located as far as 45 miles appears from the representations of pe­ interested persons. The following per­ from the Area at delivered prices of only titioners (confirmed by District Board 1) sons were represented at the conference: 10 to 20 cents per net ton above the f.o.b. that variations in transportation charges The petitioners, District Boards 1 and 2, mine prices of such producers and of pe­ reflected in the lower delivered prices of Consumers’ Counsel Division and United titioners, while petitioners, in compliance producers from outside the Area are caus­ Mine Workers of America, District No. 2. with the Effective Minimum Price Sched­ ing severe damage to petitioners. At thefconference, representations were ule for District No. 1 For Truck Ship­ This situation may be temporarily al­ ments, Price Instruction 1, are adding made by petitioners to the following leviated and fair competitive opportuni­ their actual transportation costs of $1.00 effect: ties of petitioners more nearly main­ to their f.o.b. mine prices. Sales at these tained by requiring all code members 1. Since prior to 1914 producers in very low delivered prices already have transporting coal in or into the Area, in Northern Cambria County, Pennsylvania, caused petitioners such great losses of have sold and transported coal directly trucks owned or controlled by them, to business that unless temporary relief is adjust their minimum f. o. b. mine prices, from their mines to consuihers in the granted enabling all code members to Area for household purposes. With the in accordance with variations in their compete on a fair basis, petitioners will transportation costs and to deliver into advent of the automobile and the subse­ be obliged to close their mines. quent improvements in roads, these pro­ the Area at not less than the adjusted minimum ducers began to use trucks to the exclu­ District Board 1 stated at the confer­ f. o. b. mine price plus their ac­ sion of other vehicles. At the present ence that its investigations have con­ tual cost of transportation. time, practically all coal delivered into firmed the representations of petitioners The Director having carefully consid­ the Area for household purposes is trans­ and that it supports their prayers for ered the request for temporary relief and relief. ported by truck from the mine to the the views expressed in connection there­ It is contended by the Consumers’ consumer. There are no retail coal with at the conference and in the papers Counsel Division that the request of peti­ dealers. filed, is of the opinion that a reasonable tioners concerns the regulation or fixing 2. In 1933 the producers in Northern showing of necessity for temporory relief of transportation charges for shipments Cambria County organized themselves pending final hearing and decision in this of coal by truck. However, it is the opin­ into the association and organized a matter has been made, and believes that, ion of the Director that the matters truckers transportation branch composed in order to stabilize the coal market in raised by the petition concern the revi­ of the truckers who delivered their coal. the Area, to restore petitioner’s fair com­ sion of minimum prices f. o. b. transpor­ Thereafter, these truckers formed a petitive opportunities, and to prevent un­ tation facilities at the mine so as to take union known as United Mine Workers fair advantage to any producer or any into account transportation methods and Local No. 7587, and since its formation particular group of producers, Price In­ charges and their effect upon a reason­ have delivered coal pursuant to con­ struction 6 of the Effective Minimum able opportunity to compete on a fair tracts negotiated with the Association, Price Schedule for District No. 1, For basis and thus to preserve as nearly as providing for a charge of $1.00 per net Truck Shipments, should be revised by may be existing fair competitive oppor­ ton, for deliveries of coal. Under the the addition of the following paragraph: tunities, and to reflect as nearly as possi­ terms of these contracts, producers, de­ ble the relative market values of coals at “Where code members transport coal in livering coal in trucks owned or con­ points of delivery in common consuming their own trucks or in trucks controlled trolled by them, are required to charge market areas. by them for delivery to consumers in the $1.00 per net ton for delivering the coal At the present time the Effective Mini­ Northern Cambria Area (that area and truckers, purchasing coal for re­ mum Price Schedule for District No. 1, bounded as set forth in the map attached sale, are required to add to their pur­ For Truck Shipments, Price Instruction hereto and made a part hereof), they chase price $1.00 per net ton for de­ No. 6, provides in part as follows: may, if their actual transportation costs livering the coal. $1.00 per net ton has exceed $1.00 per net ton for delivery to been the customary charge for delivering i “* * * when the transportation, such consumers, reduce the effective min­ coal in this area for more than 20 years. handling, or incidental transaction is not imum prices f. o. b. the mine now estab­ In fact, since 1914, 95% of the producers an arm’s length transaction (for ex­ lished for their coals by an amount ho in Northern Cambria County have never ample, when transportation, dock or greater than the excess of such costs over charged less and in many instances they other facilities are either owned or con­ said $1.00; and they shall, if their actual have charged more. It is a sum which trolled by the code member or its affil­ transportation eosts are less than $1.00 producers, truckers, and customers have iates) , the charge which shall be added per net ton for delivery to such con­ come to look upon as a proper charge shall be not less than the estimated actual sumers, add to the effective minimum for delivering coal by truck regardless of cost of such transactions, arrived at in prices f. o. b. the mine now established the distance from the mine to the con­ good faith in a reasonable manner; Pro­ for their coals an amount not less than sumer. [Statistics submitted by petition­ vided, however, That code members may the difference between said $1.00 and ers, founded on their experience and make application to the Director of the their actual costs. that of the truckers, indicate that the Bituminous Coal Division for permission “Note: This price instruction, as revised, actual average cost to the producer or to to add to the f. o. b. mine price a sum will require all code members transporting the trucker, based on a 5-mile haul (10 less than the estimated actual cost of coal in trucks ovmed or controlled by them, to miles round trip), of delivering coal to such transactions, upon a showing that consumers in the Northern Cambria Area to No. 249------3 5246 FEDERAL REGISTER, Tuesday, December 24, 1940

deliver such coal at not less than their ad­ [Docket No. 1503—FD] justed minimum f. o. b. mine price plus their guished from the maximum discounts actual transportation cost. This minimum P etition of the F armers’ E levator Serv­ that may be allowed to registered distrib­ delivered price, based on the adjusted f, o. b. ice Company of R alston, Iowa R e ­ utors on coal resold to persons other than mine price, will be equal to the present mini­ questing T hat the Director I nstitute retail dealers, which latter amount is now mum f. o. b. mine price of a code member plus $1.00. Therefore, the delivered price for a P roceeding to Modify the Determi­ prescribed for farmers’ cooperative or­ code members transporting coal in trucks nations Made in General Docket No. ganizations on said coals. owned or controlled by them to consumers in 12 R elating to the Amount of Dis­ Dated: December 21, 1940. the Northern Cambria Area must be not less than their minimum price established in count Allowable to R egistered F arm­ [ seal] D an H. W heeler, the Effective Minimum Price Schedule for ers’ Cooperative Organizations on Acting Director. District No. 1, for Truck Shipments, plus Coal P roduced in District Nos. 1, 2, 3, $1.00. Code members shipping coal into that 4, 6, 7, and 8 [F . R. Doc. 40-5835; Filed, December 23, 1940* Area in trucks not owned or controlled by 11:03 a. m.] them may continue to deliver such coal at NOTICE OF AND ORDER FOR HEARING the effective minimum price (not adjusted) plus their actual transportation cost.” A petition, pursuant to the provisions of the reservation of jurisdiction con- [Under this revision the minimum f. o. DEPARTMENT OF COMMERCE. . tained in the last paragraph of the Order b. mine price of a code member whose of the Director dated June 19, 1940, in Civil Aeronautics Authority. effective f. o. b. mine price is now estab­ General Docket No. 12, having been filed I n th e Matter of th e P etition of United lished in the Effective Minimum Price with the Bituminous Coal Division by the Schedule for District No. 1, For Truck Air L in es T ransport Corporation for a above-named party; Shipments, is $2.20 per net ton, will be T emporary E xem ptio n Order Under It is ordered, That a hearing on such computed as follows: If his cost of trans­ S ection 416 (b) of th e CitlL Aero­ matter be held on January 9, 1941 at 10 nautics Act of 1938 W ith R espect to portation is, for example, $1.10 per net o’clock, in the forenoon of that day at a Non-S top Operations B etw een F resno ton, his minimum f. o. b. mine price will hearing room of the Bituminous Coal be $2.20 per net ton less 100 ($1.10 minus and S acramento, C a l if., on R oute Division, 734 15th Street NW., Washing­ No. 11 $1.00) or $2.10 per net ton; if his cost ton, D. C. On such day the Chief of the - of transportation is, for example, 900 per Records Section in Room 502 will advise NOTICE o f oral argum ent net ton, his adjusted f. o. b. mine price as to the room where such bearing will The above-entitled petition has been will be $2.20 per net ton plus 100 ($1.00 be held. minus 900) or $2.30 per net ton for de­ assigned for oral argument before the It is further ordered, That Travis Wil­ Board at Room 5042, Department of Com­ livery to consumers. In each instance liams or any other officer or officers of the when his transportation costs are added merce Building, Washington, D. C., on Bituminous Coal Division designated by to his adjusted f. o. b. mine price, his December 30, 1940, at 10 a. m. (Eastern the Director thereof for that purpose Standard Time) . minimum delivered price to consumers in shall preside at the hearing in such mat­ the Northern Cambria Area will be $3.20 Dated Washington, D. C., December 20, ter. The officer so designated to preside per net ton ($2.10 plus $1.10 equals $3.20, 1940. at such hearing is hereby authorized to and $2.30 plus 900 equals $3.20).] By the Civil Aeronautics Board. - conduct said hearing, to administer oaths Until further order of the Director, [seal] T homas G. E arly, and affirmations, examine witnesses, code members delivering coal in trucks subpoena witnesses, compel their attend­ Secretary. owned or controlled by them, to con­ ance, take evidence, require the produc­ [F. R. Doc. 40-5830; Filed, December 23, 1940; sumers in the Northern Cambria Area, tion of any boqjcs, papers, correspond­ 10:30 a. m.] shall file, within five days after the first ence, memoranda or other records and fifteenth of each month, with the deemed relevant or material to the in­ Statistical Bureau for District No. 1, a quiry, to continue said hearing from sales slip signed by each purchasing con­ time to time, and to prepare and submit DEPARTMENT OF LABOR. sumer showing thereon at least the fol­ to the Director proposed findings of fact Wage and Hour Division. lowing information: (a) The name and and conclusions and the recommendation location of the producing mine, (b) the of an appropriate order in the premises, Notice of Issuance of S pecial Certifi­ name and address of the consumer, (c) and to perform all other duties in connec­ cates for the E m ploym ent of L earn­ the amount and size of coal sold, (d) tion therewith authorized by law. ers U nder the F air L abor S tandards the price charged for the coal, (e) Notice of such hearing is hereby given A ct of 1938 the name and address of the person to such applicant and to any other per­ Notice is hereby given that Special Cer- transporting the coal and his business son who may have an interest in such ficates authorizing the employment of connection, if any, with the producer and proceeding. Any person desiring to bé learners at hourly wages lower than the (f) the amount paid by the producer for heard or to be admitted as a party to the transportation of the coal to the minimum rate applicable under section 6 such proceeding shall file a notice to that consumer. (Producers, delivering coal as of the Act are issued under section 14 effect with the Bituminous Coal Division thereof and § 522.5B of the Regulations described herein, must comply with this on or before January 8,1941. provision, but need not comply with the issued thereunder (August 16,1940,5 F.R. provisions of Order No. 308.) The matter concerned herewith is in 2862) to the employers listed below ef­ regard to the petition of the Farmers’ fective December 23,1940. Accordingly, it is so ordered. Elevator Service Company of Ralston, The employment of learners under Notice is hereby given that applications Iowa requesting that the Director insti­ these Certificates is limited to the terms to stay, terminate or modify the tem­ tute a proceeding to modify the determi­ and conditions as designated opposite porary relief herein granted may be filed nations made in General Docket No. 12 the employer’s name. These Certificates pursuant to the rules and regulations with respect to the amounts of maximum are issued upon the employers represen­ governing practice and procedure before discounts that may be allowed by code tations that experienced workers for the the Bituminous Coal Division and pro­ members to farmers’ cooperative organi­ learner occupations are not available for ceedings instituted pursuant to section zations duly registered with the Division, employment and that they are actually 4 II (d) of the Bituminous Coal Act of on coals purchased by them and pro­ in need of learners at subminimum rates 1937. duced in Districts Nos. 1, 2, 3. 4, 6, 7, and in order to prevent curtailment of oppor­ Dated: December 21,1940. 8; and specifically requesting that said tunities for employment. The Certifi­ [ s e a l ] D an H. W h e e l e r , amounts of maximum discounts be equal cates may be cancelled in the manner Acting Director. to the maximum discounts that may be provided for in the Regulations and as in­ [F. R. Doc. 40-5833; Filed, December 23, 1940; allowed to registered distributors on said dicated on the Certificate. Any person 11:01 a. m.] coal resold to retail dealers, as distin­ aggrieved by the issuance of these Cer- FEDERAL REGISTER, Tuesday, December 24, 1940 5247 » tificates may seek a review or reconsid­ The employment of learners under percent (75% of the applicable hourly eration thereof. these certificates is limited to the terms minimum wage); December 23,1941. and conditions as to the occupations, H. Magerman, 137 North Seventh NAME AND ADDRESS OF FIRM, PRODUCT, learning periods, minimum wage rates, Street, Philadelphia, Pennsylvania; Ap­ NUMBER OF LEARNERS, LEARNING PERIOD, et cetera, specified in the Determination parel; Trousers; 5 learners (75% of the LEARNER WAGE, LEARNER OCCUPATIONS, and Order or Regulation for the industry applicable hourly minimum wage); De­ EXPIRATION DATE designated above and indicated opposite cember 23, 1941. The Greenville Casket Company, Inc., the employer’s name. These Certificates Pennsburg Clothing Manufacturing 2412 Pennsylvania Street, Columbus, become effective December 23,1940. The Company, 301 Fourth Street, Penns$urg, Indiana; Caskets; 1 learner; 8 weeks for Certificates may be cancelled in the man­ Pennsylvania; Apparel; Men’s Trousers; any one learner; 250 per hour; Sewing ner provided in the Regulations and "as 5 learners (75% of the applicable hourly Machine Operator; March 3, 1941. indicated in the Certificate. Any person minimum wage); December 23,1941. North Alaskan Pur Company, 218 East aggrieved by the issuance of any of these Piccadilly Frocks, 17-19 South Street, 11th Street, Kansas City, Missouri; Re­ Certificates may seek a review or recon­ Freehold, New Jersey; Apparel; Dresses; modeling Pur Coats and Making Fur sideration thereof. 5 learners (75% of the applicable hourly Coats; 1 learner; 8 weeks for any one minimum wage); December 23, 1941. learner; 250 per hour; Lining Cutter and NAME AND ADDRESS OF FIRM, INDUSTRY, PROD­ Quakertown Shirt Factory, Franklin Sewer; March 3, 1941. UCT, NUMBER OF LEARNERS, AND EXPIRA­ Street, Quakertown, Pennsylvania; Ap­ Pierce Manufacturing Company, La- TION DATE parel; Men’s Athletic Underwear, Shorts salle Street, Angola, New York; Bicycles Banner Maid Company, 808 Washing­ 6 Shirts; 5 learners (75% of the applica­ and Tricycles; 10 learners; 4 weeks for ton Street, St. Louis, Missouri; Apparel; ble hourly minimum wage); December any one learner; 250 per hour; Lathe, Slips & Pajamas, 15 learners (75% of the 23, 1941. Screw, Milling, Grinding, Punch Press, applicable hourly minimum wage); April . Reliance Manufacturing C om pany, and oflier metal working machine oper­ 21, 1941. Church and Peach Streets, Columbia, ators and Assembler of Bicycles and Tri­ William Bradford Co., 8th & Harrison Mississippi; Apparel; Dress Shirts, Sport cycles; October 13, 1941. Streets, . Davenport, Iowa; Apparel; Shirts, Pajamas; 20 learners (75% of the applicable hourly minimum wage); Signed at Washington, D. C., this 23rd Men’s & Boys’ Clothing; 5 percent (75% December 23, 1941. day of December 1940. of the applicable hourly minimum wage); December 23, 1941. Richlandtown Shirt Factory, Main & M erle D. Vincent, A. Cancelli and P. Desiderio, 642 Church Streets, Richlandtown, Pennsyl­ Authorized Representative vania; Apparel; Men’s Athletic Under­ of the Administrator. North Broad Street, Philadelphia, Penn­ sylvania; Apparel; Men’s Clothing; 5 per­ wear, Shorts, & Men’s Shirts; 5 learners [F. R. Doc. 40-5852; Filed, December 23, 1940; cent (75% of the applicable hourly mini­ (75% of the applicable hourly minimum 11:52 a. m.] mum wage); December 23, 1941, wage); December 23, 1941. Chic Mfg. Company, 1001 South Adams Richlandtown Shirt Factory, Main & Street, Peoria, Illinois; Apparel; Wash Church Streets, Richlandtown, Pennsyl­ Notice of I ssuance of S pecial C er t ifi­ Dresses; 25 learners (75% of the appli­ vania; Apparel; Men’s Athletic Under­ cates for the E m ploym ent of L earners cable hourly minimum wage); April 21, wear, Shorts, & Men’s Shirts; 10 learn­ U nder the F air L abor S tandards Act 1941. ers (75% of the applicable hourly of 1938 Cohen-Fein Company, Inc., 199 South minimum wage); April 21,1941. Southland Mfg. Co., Mobile and Grady Notice is hereby given that Special Cer­ Washington Street, Wilkes Barre, Penn­ sylvania; Apparel; Work Shirts, Jackets, Streets, Montgomery, Alabama; Apparel; tificates authorizing the employment of Work Shirts; 5 percent (75%^of the ap­ learners at hourly wages lower than the Mackinaws; 5 percent (75% of the ap­ plicable hourly minimum wage); Decem­ minimum wage rate applicable under sec­ plicable hourly minimum wage); Decem­ ber 23, 1941. ber 23, 1941. tion 6 of the Act are issued under section Tarrytown Dress Manufacturing Com­ 14 thereof, Part 522 of the Regulations Dennis Uniform Manufacturing Com­ pany, 56 Cortlandt Street, Tarrytown, issued thereunder (August 16,1940, 5 F.R. pany, 1109 South West Fourth Ave., Port­ New York; Apparel; Dresses; 50 learners 2862) and the Determination and Order land, Oregon; Apparel; Washable Service (75% of the applicable hourly minimum or Regulation listed below and published Apparel; 5 learners (75% of the appli­ wage); April 21, 1941. in the F ederal R egister as here stated. cable hourly minimum wage); December 23, 1941. Weil Kalter Mfg. Co., Fourth and Apparel Learner Regulations, Septem­ Cherry Streets, Troy, Missouri; Apparel; Forest City Manufacturing Company, ber 7, 1940 (5 F.R. 3591). Woven Underwear; 22 learners (75% of 701 West Main Street, Collinsville, Illi­ Artificial Flowers and Feathers Learn­ nois; Apparel; House Dresses; 5 percent the applicable hourly minimum wage; er Regulations, October 24, 1940 (5 F.R. April 21, 1941. 4203). (75% of the applicable hourly minimum wage); December 23,1941. Wener & Son, Old Armory Place, Glove Findings and Determination of Stoughton, Wisconsin; Apparel; Slacks, February 20,1940, as amended by Admin­ Forest City Manufacturing Company, Shirts & Blouses; 36 learners (75% of the istrative Order of September 20, 1940 (5 1627 Washington Avenue, St. Louis, Mis­ applicable hourly minimum wage); F.R. 3748). souri; Apparel; House Dresses; 5 percent April 21, 1941. Hosiery Learner Regulations, Septem­ (75% of the applicable hourly minimum Maxwell Cloak Company, 502 Lib­ ber 4, 1940 (5 F.R. 3530). ; wage); December 23, 1941. erty Street, Camden, New Jersey; Ap­ Independent Telephone Learner Regu­ E. Gordon and Company, 1238 Callow- parel; Army Mackinaws; 8 learners lations, September 27,1940 (5 F.R. 3829). hill Street, Philadelphia, Pennsylvania; (75% of the applicable hourly minimum Knitted Wear Learner Regulations, Oc­ Apparel; Cotton Dresses & Housecoats; wage); May 8, 1941. (Inadvertently tober 10, 1940 (5 F.R. 3982). 5 learners (75% of the applicable hourly omitted from F ederal R egister of De­ Millinery Learner Regulations, Custom minimum wage); December 23,1941. cember 19, 1940.) Made and Popular Priced, August 29,1940 Lansdale Shirt Factory, 526 South Oak Brand Mfg. Co., 1014 Farnam (5 F.R. 3392, 3393). Broad Street, Lansdale, Pennsylvania; Street, Omaha, Nebraska; Apparel; Textile Determination and Order, No­ Apparel; Men’s Shirts; 5 learners (75% Men’s & Boys’ Sportswear; 5 learners vember 8,1939 (4 F.R. 4531), as amended, of the applicable hourly minimum (75% of the applicable hourly minimum April 27, 1940 (5 F.R. 1586). wage); December 23, 1941. wage); December 19, 1941. (Inadver­ Woolen Learner Regulations, October Manchester Pants Company, Man­ tently omitted from F ederal R egister of 30, 1940 (5 F.R. 4302). chester, Maryland; Apparel; Pants; 5 December 19,1940.) 5248 FEDERAL REGISTER, Tuesday, December 24, 1940

James Churchill Glove Co., Centralia, R. K. Laros Silk Company, Bethlehem, tions operating as proposed in pending Washington; Glove; Work Gloves; 5 Pennsylvania; Textile; Silk, Rayon, Syn­ applications of KFEQ (B4-P-2477), and learners; December 23, 1941. thetic Yarns; 3 percent; December 23, KMBC (B4-P-2984). Julius Kayser & Company, 453 DeKalb 1941. 5. To determine whether public inter­ Avenue, Brooklyn, New York; Glove; Phoenix Hosiery Co., 320 E. Buffalo St., est, convenience and necessity will be Knit Fabric; 100 learners; August 23, Milwaukee, Wisconsin; Textile; Silk, served by the granting of this applica­ 1941. Rayon, Nylon; 3 percent; December 23, tion and the application of KFEQ Sterling Silk Glove Company, 25 Mes- 1941. (B 4-P-2477), or either of them. singer Street, Bangor, Pennsylvania; Primrose Tapestry Company, Inc., The application involved herein will Glove; Knit Fabric; 100 learners; Au­ Route 3, Rome, Georgia; Textile; Cotton, not be granted by the Commission unless gust 23, 1941. Rayon Tapestries; 2 learners; December Bossong Hosiery Mills, Inc., Asheboro, 23, 1941. the issues listed above are determined in favor of the applicant on the basis of a North Carolina; Hosiery; Full Fash­ S. Slater & Sons, Inc., Slater, South record duly and properly made by means ioned; 5 percent; December 23, 1941. Carolina; Textile; Rayon Fabrics; 3 per­ of a formal hearing. Bridgeton Hosiery Mill, Bridgeton, cent; December 23, 1941. The applicant is hereby given the op­ New Jersey; Hosiery; Full Fashioned; 5 Birmingham Cotton Mills, Inc., 1700 portunity to obtain a hearing on such is­ learners; December 23, 1941. Vanderbilt Road, Birmingham, Alabama; sues by filing a written appearance in Classic Hosiery Mills, Inc., Elizabeth­ Textile; Cotton; 14 learners; March 20, accordance with the provisions of § 1.382 town, Pennsylvania; Hosiery; Full Fash­ 1941. (Inadvertently omitted from F ed­ (b) of the Commission’s Rules of Prac­ ioned; '8 learners; August 23, 1941. eral R egister of December 19,1940.) tice and Procedure. Persons other than Hattiesburg Hosiery Company, Hat­ Georgetown Silk Company, Pettigrew the applicant who desire to be heard tiesburg, Mississippi; Hosiery; Full Fash­ Street, Durham, North Carolina; Textile;' must file a petition to intervene in ac­ ioned; 100 learners; August 23, 1941. Silk Throwing; 20 learners; June 19,1941. cordance- with the provisions of 1 1.102 Kent Hosiery Company, Grand Rap­ (Inadvertently omitted from F ederal of the Commission’s Rules of Practice ids, Michigan; Hosiery; Full Fashioned; R egister of December 19,1940.) and Procédure. 5 learners; August 23, 1941. Puritan Mills, Park Avenue, Plymouth, The applicant’s address is as follows: Kent Hosiery Company, Grand Rapids, Massachusetts; Woolen; Worsted Fab­ Michigan; Hosiery; Full Fashioned; 5 rics; 3 percent; December 23,1941. Thomas Patrick, Incorporated, percent; December 23, 1941. Radio Station KWK, ' Kingwood Hosiery Mills, Sigler Street, Signed at Washington, D. C., this 23rd Hotel Chase, 4965 Lindell Blvd., day of December 1940. Kingwood, West Virginia; Hosiery; Full St. Louis, Mo. Fashioned; 5 learners; December 23, M erle D. Vincent, 1941. Authorized Representative Dated at Washington, D. C., December Richmond Hosiery Mills, Rossville, of the Administrator. 20, 1940. By the Commission. Georgia; Hosiery; Seamless & Full [F. R. Doc. 40-5851; Filed, December 23, 1940; [ seal] T. J. S lo w ie, Fashioned; 5 "^percent; December -23, 11:52 a. .m] 1941. Secretary. The Southwest Telephone Company, [F. R. Doc. 40-5838; Filed. December 23, 1940; 114 East Third Street, Pratt, Kansas; 11:26 a. m.] Independent Branch of the Telephone FEDERAL COMMUNICATIONS COM­ Industry; to .employ learners as indi­ MISSION cated in the Telephone Order as com­ [Docket No. 5947] [Docket No. 5701] mercial and switchboard operators until Application op F red J ones, M ary E ddy December 19, 1941. (Inadvertently Application op T homas P atrick, I nc. J ones & W. E . H ightower, d/ b as F red omitted from F ederal R egister of De­ (KWK) J ones B roadcasting C o. (Ne w ) cember 19, 1940.) NOTICE OF HEARING notice op hearing The Southwest Telephone Company, Liberal, Kansas; Independent Branch of Application dated April 6, 1939, for Application dated August 1, 1940, for the Telephone Industry; to employ learn­ construction permit; class of service, construction ' permit; class of service, ers as indicated in the Telephone Order broadcast; class of station, broadcast; lo­ broadcast; class of station, broadcast; as commercial and switchboard operators cation, St. Louis, Mo.; operating assign­ location, Tulsa, Oklahoma; operating until December 19, 1941. (Inadvertently ment specified: Frequency, 680 kc; power, assignment specified: frequency, 690 kc.; omitted from F ederal R egister of De­ 50 kw; (DA night and day); hours of power, 50 kw. (DA night and day) ; hours cember” 19, 1940.) operation, unlimited. of operation, unlimited. Ford Manufacturing Company, Second You are hereby notified that the Com­ You are hereby notified that the Com­ Street, Waterford, New York; Knitted mission has examined the above de­ mission has examined the above described Wear; Knit Underwear; 20 learners; scribed application and has designated application and has designated the mat­ June 23, 1941. the matter for hearing for the following ter for hearing for the following reasons: reasons: Myrtle Knitting Mills, Inc., 98 South 1. To determine the legal, technical, Main Street, Unionville, Connecticut; 1. To determine the legal, technical, financial and other qualifications of the Knitted Wear; Knitted Outerwear; 16 financial and other qualifications of the applicants to construct and operate the learners; May 26, 1941. applicant to construct and operate the proposed station. The National Garment Company, 47 proposed station. 2. To determine the nature and char­ Lincoln Way, W., Massillon, Ohio; 2. To determine the nature and char­ acter of the technical and program serv­ Knitted Wear; Knit Underwear; 5 learn­ acter of the technical and program serv­ ice proposed to be rendered. ers; December 23, 1941.- ice proposed to be rendered. 3. To determine whether the proposed Carolina Mills, Inc., Plant No. 2, New­ 3. To determine the nature, extent arid antenna site meets the requirements of ton, North Carolina; Textile; Cotton effect of interference which would result the Commission’s Rules and Regulations Yarns; 3 learners; December 23,1941. between the proposed station and Sta­ and Standards of Good Engineering A. D. Juilliard & Co., Inc., Aragon Mills tions KPO, WPTF and WMAQ, Practice. Division, Aragon, Polk County, Georgia; 4. To determine the nature, extent and 4. To determine the nature, extent and Textile; Ducks and Laundry; 15 learners; effect of interference which would result effect of interference which would result December 23, 1941. between the proposed station and sta­ between the proposed station and Sta- \

FEDERAL REGISTER, Tuesday, December 24, 1940 5249 tions WNAD, Norman, Oklahoma, 3. To determine the nature, extent and applicant to construct and operate the KGGF, Coffeyville, Kansas, and CBF, effect of interference which would result proposed station. Montreal, Quebec, Canada, using the fre­ between the proposed station and Sta­ 2. To determine the nature and char­ quency 690 kilocycles. tions WNAD, Norman, Oklahoma, KGGF, acter of the technical and program serv- 5. To determine the nature, extent and Coffeyville, Kansas, and CBF, Montreal, ice proposed to be rendered. effect of interference which would result Quebec, Canada, using the frequency 690 3. To determine the nature, extent and between the proposed station and sta­ kilocycles, and KFEQ, St. Joseph, Mis­ effect of interference which would result tions operating as proposed in pending souri, using the frequency 680 kilocycles. during daytime hours between the pro­ applications of KOMA (B3-P-2703), 4. To determine the nature, extent and posed station and Station KFEQ, St. Jo ­ KGGF (B4-P-2883), KFEQ (B4-P-2477), effect of interference which would result seph, Missouri, using the frequency of 680 and KMBC (B4-P-2984). between the proposed station and sta­ kilocycles. 6. To determine whether public inter­ tions operating as proposed in pending 4. To determine the nature, extent and est, convenience and necessity will be applications of KGGF (B4-P-2883), effect of interference which would result served by the granting of this applica­ KFEQ (B4-P-2477), WHB (B4-P-2873) between the proposed station and stations tion and the applications of KOMA (BS­ and Fred Jones Broadcasting Company operating as proposed in pending appli­ P-2703), KGGF (B4-P-2883), KFEQ (B3-P-2957). cations of KMBC (B 4-P-2984), KOMA (B4-P-2477), and KMBC (B4-P-2984), 5. To determine whether public inter­ (B3-P-2703), Fred Jones Broadcasting or any of them. est, convenience and necessity will be Company (B3-P-2957), KFEQ (B4-P- served by the granting of this applica­ 2477), and WHB (B4-P-2873). The application involved herein will tion and the applications of KMBC (B4- 5. To determine whether public in­ not be granted by the Commission unless P-2984), KGGF (B4-P-2883), and Fred terest, convenience and necessity will be the issues listed above are determined in Jones Broadcasting Company (B3-P- served by the granting of this application favor of the applicant on the basis of a 2957), or any of them. and the applications of KMBC (B 4-P - record duly and properly made by means 2984), KOMA (B3-P-2703), and Fred of a formal hearing. The application involved herein will Jones Broadcasting Company (B3-P- The applicant is hereby given the op­ not be granted by the Commission unless 2957), or any of them. portunity to obtain a hearing on such the issues listed above are determined in issues by filing a written appearance in favor of the applicant on the basis of a The application involved herein will accordance with the provisions of § 1.382 record duly and properly made by means not be granted by the Commission unless (b) of the Commission’s Rules of Prac­ of a formal hearing. the issues listed above are determined in tice and Procedure. Persons other than The applicant is hereby given the' op­ favor of the applicant on the basis of a the applicant who desire to be heard portunity to obtain a hearing on such record duly and properly made by means must file a petition to intervene in ac­ issues by filing a written appearance in of a formal hearing. cordance with the provisions of § 1.102 accordance with the provisions of § 1.382 The applicant is hereby given the op­ of the Commission’s Rules of Practice and (b) of the Commission’s Rules of Prac­ portunity to obtain a hearing on such Procedure. tice and Procedure. Persons other than issues by filing a written appearance in The applicant’s address is as follows: the applicant who desire to be heard must accordance with the provisions of file a petition to intervene in accordance § 1.382 (b) of the Commission’s Rules of Fred Jones, Mary Eddy Jones and with the provisions of § 1.102 of the Com­ Practice and Procedure. Persons other W. E. Hightower , d/b as mission’s Rules of Practice and Procedure. than the applicant who desire to be heard Fred Jones Broadcasting Company, The applicant’s address is as follows: jnust file a petition to intervene in ac­ c/o Fred Jones, cordance with the provisions of § 1.102 KOMA, Incorporated, 200 South Harvey Street, of the Commission’s Rules of Practice and Radio Station KOMA. Oklahoma City, Okla. Procedure. Biltmore Hotel, By the Commission. The applicant’s address is as follows: Oklahoma City, Oklahoma. [seal] t . J. S l o w ie , Hugh J. Powell, Dated at Washington, D. C., Decem­ Secretary. Radio Station KGGF, ber 20, 1940. Journal Bldg., Cor. 8th & Elms Sts., [F . R. Doc. 40-5839; Filed, December 23, 1940; By the Commission. 11:27 a. m.] Coffeyville, Kansas. [ seal] T . J. S l o w ie , Secretary. Dated at Washington, D. C., December [Docket No. 5948] 20, 1940. [F. R. Doc. 40-5840; Filed, December 23, 1940; By the Commission. Application of KOMA, I nc. (KOMA) 11:27 a.m.] [ seal] T. J. S l o w ie , NOTICE OF HEARING Secretary. Application dated December 28, 1939; [F. R. Doc. 40-5841, Filed, December 23, 1940; for construction permit; class of service, [Docket No. 5949] 11:28 a. m.] broadcast; class of station, broadcast; Application of H ugh J. P o w ell (KGGF) location, Oklahoma City, Okla.; operat­ notice of hearing ing assignment specified: Frequency, 690 [Docket No. 5950] kc.; power, 50 kw. night (directional an­ Application dated May 20, 1940, for Application of KFEQ, I ncorporated tenna) ; 50 kw. day; hours of operation, construction permit; class of service, (KFEQ) unlimited. broadcast; class of station, broadcast; You are hereby notified that the Com­ location, Coffeyville, Kansas; operating NOTICE OF HEARING mission has examined the above described assignment specified: Frequency, 690 kc.; Application dated July .22, 1939, for application and has designated the m at­ power, 5 kw. night, 5 kw. day (DA night) ; construction permit; class of service, ter for hearing for the following reasons: hours of operation, specified hours. broadcast; class of station, ’broadcast; You are hereby notified that the Com­ 1. To determine the legal, technical, location, St. Joseph, Missouri. Operat­ financial and other qualifications of the mission has examined the above de­ ing assignment specified: Frequency, 680 applicant to construct and operate the scribed application and has designated kc. directional antenna; power, 5 kw. proposed station. the matter for hearing f<$r the following night, 5 kw. day; hours of operation, reasons: 2. To determine the nature and char­ unlimited. acter of the technical and program serv­ 1. To determine the legal, technical, You are hereby notified that the Com­ ice proposed to be rendered. financial and other qualifications of the mission has examined the above described 5250 FEDERAL REGISTER, Tuesday, December 24, 1940

application and has designated the mat­ tion, unlimited. (Req. facil. of KGGF, [Docket No. 5975] ter for hearing for the following reasons: KFEQ and WNAD as proposed by Application of J. L eslie Doss (Ne w ) 1. To determine the legal, technical, N.A.R.A.) financial and other qualifications of the You are hereby notified that the Com­ NOTICE OF HEARING applicant to construct and operate the mission has examined the above de­ Application Dated November 23, 1939, proposed station. scribed application and has designated for construction permit; class of service, 2. To determine the nature and char­ the matter for hearing for the following broadcast; class of station, broadcast; acter of the technical and program ser­ reasons: location, Bessemer, Alabama; operating vice proposed to be rendered. 1. To determine the legal, technical, assignment specified: Frequency, 1370 3. To determine the nature, extent and financial and other qualifications of the kc.; power, 250 w. night; 250 w. day; effect of interference which would result applicant to construct and operate the hours of operation, unlimited. between the proposed station and Sta­ proposed station. You are hereby notified that the Com­ tions-KOWH, WMAQ and KGGF. 2. To determine the nature and char­ mission has examined the above de­ 4. To determine the nature, extent and acter of the technical and program serv­ scribed application and has designated effect of interference which would result ice proposed to be rendered. the matter for hearing for the following between the proposed station and sta­ 3. To determine the nature, extent and reasons: tions operating as proposed in pending effect of interference which would result 1. To determine whether the applicant applications of KOMA (B3-P-2703), between the proposed station and Sta­ is financially able to construct and oper­ KGGF (B4-P-2883), Fred Jones Broad­ tions WNAD, Norman, Oklahoma, ate the proposed station. casting Company (B3-P-2957), WHB KGGF, Coffeyville, Kansas, and CBF, 2. To determine whether the applicant (B4-P-2873), KMBC (B4-P-2984), and Montreal, Quebec, Canada, using the is qualified to render an effective public KWK (B4-P-2364). frequency 690 kilocycles, KFEQ, St. service as a broadcaster. 5. To determine whether public inter­ Joseph, Missouri, using the frequency 3. To determine whether the program est, convenience and necessity will be 680 kilocycles, and Station WLW, Cin­ service which the applicant may reason­ served by the granting of this application cinnati, Ohio. ably be expected to ‘furnish meets the and the applications of KMBC (B 4-P - 4. To determine the nature, extent and requirements of public interest. 2984), and KWK (B4-P-2364), or any effect of interference which would result 4. To determine whether the operation of them. between the proposed station and sta­ of the proposed station will comply with The application involved herein will tion? operating as proposed in pending the Commission’s Rules and Standards of not be granted by the Commission unless applications of KGGF (B4-P-2883), Good Engineering Practice. the issues listed above are determined in KOMA (B3-P-2703), KFEQ (B4-P-2477), 5. To determine the adequacy of the favor of the applicant on the basis of a Fred Jones Broadcasting Company technical equipment proposed to be used record duly and properly made by means (B3-P-2957), WHB (B4-P-2873), KWK by the applicant. of a formal hearing. (B4-P-2364), KSOO (B4-P-2667), and KUSD (B4-P-2724). The application involved herein will The applicant is hereby given the op­ not be granted by the Commission unless portunity to obtain a hearing on such 5. To determine whether public in­ terest, convenience and necessity will be the issues listed above are determined issues by filing a written appearance in in favor of the applicant on the basis accordance with the provisions of served by the granting of this applica­ tion and the applications of KGGF of a record duly and properly made by §1.382 (b) of the Commission’s Rules of means of a formal hearing. Practice and Procedure. Persons other (B4-F-2883), KOMA (B3-P-2703), KFEQ (B4-P-2477), Fred Jones Broad­ The applicant is hereby given the op­ than the applicant who desire to be portunity to obtain a hearing on such heard must file a petition to intervene casting Company (B3-P-2957), WHB (B4-P-2873), or any of them. issues by filing a written appearance in accordance with the provisions of in accordance with the provisions of § 1.102 of the Commission’s Rules of The application involved herein will § 1.382 (b) of the Commission’s Rules of Practice and Procedure. not be granted by the Commission unless Practice and Procedure. Persons other The applicant’s address is as follows: the issues listed above are determined in than the applicant who desire to be favor of the applicant on the basis of a KFEQ, Incorporated, heard must file a petition to intervene record duly and properly made by means Radio Station KFEQ, in accordance with the • provisions of of a formal hearing. 109 North 7th Street, § 1.102 of the Commission’s Rules of The applicant is hereby given the op­ Schneider Building. Practice and Procedure. portunity to obtain a hearing on such St. Joseph, Mo. The applicant’s address is as follows: issues by filing a written appearance in Dated at Washington, D. C., December accordance with the provisions of § 1.382 J. Leslie Doss, 20, 1940. (b) of the Commission’s Rules of Prac­ P. O. Box 921, By the Commission. tice and Procedure. Persons other than Tuscaloosa, Alabama. [ seal] T. J. S l o w ie , the applicant who desire to be heard Dated at Washington, D. C., December Secretary. must file a petition to intervene in ac­ 21,1940. cordance with the provisions of § 1.102 By the Commission. [F. R. Doc. 40-5842; Filed, December 23, 1940; 11:28 a. m.] of the Commission’s ^ Rules of Practice [seal] T. J. Slo w ie, and Procedure. Secretary. The applicant’s address is as follows: [F. R. Doc. 40-5836; Filed, December 23, 1940; 11:26 a. m.] [Docket No. 5969] Midland Broadcasting Company, Radio Station KMBC, A pplication of M idland B roadcasting 10th and McGee Streets, Co. (KRIBC) Pickwick Hotel, [Docket No. 5978] Application of Au br ey M cC abe and NOTICE OF HEARING Kansas City, Missouri. G. \ T rim W. Aydlett, Doing B usiness as Application dated September 28, 1940, Dated at Washington, D. C., December Albemarle B roadcasting C ompany for construction permit; class of service, 20, 1940. (WCNC), Assignor, and Albemarle By the Comrfiission. broadcast; class of station, broadcast; B roadcasting Company, Assignee location, Kansas City, Kansas. Operat­ [ seal] T. J. S l o w ie , NOTICE OF HEARING ing assignment specified: Frequency, 690 Secretary. kc. directional antenna night; power, 50 [F. R. Doc. 40-5843; Filed, December 23, 1940; Application dated November 13, 1939, kw. night; 50 kw. day; hours of opera­ 11:28 a. m.] for voluntary assignment of license; FEDERAL REGISTER, Tuesday, December 24, 1940 5251 class of service, broadcast; class of sta­ Federal Power Commission, and then in pending such hearing and the decision tion, broadcast; location, Elizabeth City, force, certain rate schedules designated thereon; in the files of the Commission as Home N. C.; operating assignment: Frequency, The Commission, upon its own motion, Gas Company Rate Schedules FPC Nos. 1370 kc.; power, 250 w. night, 250 w. day; orders that: hours of operation, unlimited. 1, 2 and Supplement No. 1 thereto, 6, 7, You are hereby notified that the Com­ containing rates for sale of natural gas (A) A public hearing concerning the mission has examined the above- by Home Gas Company to Rockland Gas lawfulness of the rates and charges, sub­ described application and has desig­ Company, Inc. and Rockland Light and ject to the jurisdiction of the Commission, nated the matter for hearing for the Power Company; contained in the proposed Home Gas following reasons: (b) On November 26, 1940, Home Gas Company Supplement No. 1 to Rate Company filed with the Commission Schedule FPC No. 1, Supplement No. 2 1. To determine whether the applicant to Rate Schedule FPC No. 2, Supplement partners have at any time filed inaccu­ agreements, dated October 31, 1940, with Rockland Gas Company, Inc. and Rock­ No. 1 to Rate Schedule FPC No. 6, and rate financial statements with the Com­ Supplement No. 1 to Rate Schedule FPC mission. land Light and Power Company, respec­ tively, designated in the files of the No. 7, be held herein on January 9, 1941, 2. To determine whether the license of in the Hearing Room of the Federal Station WCNC has been assigned without Commission as Home Gas Company Sup­ plement No. 1 to Rate Schedule FPC No. Power Commission, 1800 Pennsylvania Commission consent in violation of sec­ Avenue NW., Washington, D. C., or at tion 310 (b) of the Communications Act 1, Supplement No. 2 to Rate Schedule FPC No. 2, Supplement No. 1 to Rate Schedule such other time and place as the hearing of 1934, as amended. in Docket No. G-183 shall be reconvened, 3. To determine whether S tation FPC No. 6, and Supplement No. 1 to Rate Schedule FPC No. 7, providing that in­ and this proceeding be consolidated with WCNC has been operated by an unli­ the proceedings in Docket No. G-183; censed entity in violation of Section 301. creased rates or charges for such sales of natural gas by Home Gas Company (B) Pending such hearing and decision 4. To determine whether a grant of the thereon, the schedules of rates or charges application would be in the public in­ to Rockland Gas Company, Inc. and Rockland Light and Power Company shall contained in said Home Gas Company terest. be made effective as of November 1,1940; Supplement No. 1 to Rate Schedule FPC The application involved herein will (c) Without the approval of the Com­ No. 1, Supplement No. 2 to Rate Schedule not be granted by the Commission unless mission giving retroactive effect to said FPC No. 2, Supplement No. 1 to Rate the issues listed above are determined in Home Gas Company Rate Schedules Schedule FPC No. 6, and Supplement No. favor of the applicants on the basis of Supplement No. 1 to Rate Schedule FPC 1 to Rate Schedule FPC No. 7, except in­ a record duly and properly made by No. 1, Supplement No. 2 to Rate Schedule sofar as they may provide for the sale of means of a formal hearing. FPC No. 2, Supplement No. 1 to Rate natural gas for resale for ultimate public The applicants are hereby given the Schedule FPC No. 6, and Supplement No. consumption for industrial use, be and opportunity to obtain a hearing on such 1 to Rate Schedule FPC No. 7, as the they are hereby suspended until May 26, issues by filing a written appearance in Home Gas Company has requested, the JJj41, or until such time as said schedules accordance with the provisions of § 1.382- said schedules, unless suspended by order snail have been made effective in the (b) of the Commission’s Rules of Prac­ of the Commission, will become effective manner prescribed in Section 4 (e) of the Natural Gas Act; tice and Procedure. Persons other than as of December 26, 1940, pursuant to the the applicants who desire to be heard provisions of the Natural Gas Act and the (C) During the said period of suspen­ must file a petition to intervene in ac­ Amended Provisional Rules of Practice sion the rates or charges collected and cordance with the provisions of § 1.102 and Regulations thereunder; received by the Home Gas Company from of the Commission’s Rules of Practice and Rockland Gas Company, Inc. and Rock­ (d) The proposed change of rates Procedure. land Light and Power Company, as contained in the said agreements of Oc­ The applicants’ addresses are: provided in Home Gas Company Rate tober 31, 1940, may result in excessive Schedule FPC No. 1, Rate Sched­ Aubrey G. McCabe and Trim W. Ayd- rates or charges to purchasers of gas ule FPC No. 2 and Supplement No. 1 lett, d/b as Albemarle Broadcast­ thereunder, or place an undue burden thereto, Rate Schedule FPC No. 6, and ing Company, upon ultimate consumers of natural gas, Rate Schedule FPC No. 7, except insofar Radio Station WCNC, and said changes of rates or charges as they may be for the sale of natural 104 East Colonial Avenue, have not been shown to be justified; gas for resale for industrial use, shall Elizabeth City, North Carolina. (e) By order of September 20, 1940, remain and continue in full force and Albemarle Broadcasting Company, the Commission suspended certain other effect; % Trim W. Aydlett, rates of Home Gas Company as more (D) At such hearing the burden of WCNC Building", Colonial Avenue, fully appears in that order, and proceed­ proof to show that any of the proposed Elizabeth City, North Carolina. ings thereon are now pending in Docket increased rates or charges are just and No. G-183, the hearing therein to be re­ Dated at Washington, D. C., December reasonable shall be upon the Home Gas convened on January 9,1941, or such date 21, 1940. Company. as may be hereafter fixed; By the Commission. By the Commission. (f) By letter of transmittal to the [seal] T. J. S lo w ie, seal eon uquay Commission dated November 22, 1940, [ ] L M. F , Secretary. Home Gas Company consented that “if Secretary. [P. R. Doc. 40-5837; Filed, December 23, 1940; the Commission deems it necessary and [P. R. Doc. 40-5853; Filed, December 23, 1940; 11:26 a. m.] proper, the increased rates provided in 12:05 p. m.] the inclosed contracts may be included in said Order of suspension.” (Refer­ FEDERAL POWER COMMISSION. ring to the Commission’s order of suspen­ [Docket No. 0-159] sion herein September 20, 1940) ; [Docket No. 0-190] I n th e M atter of T h e P eoples Natural G as C ompany I n th e M atter of H ome G as C ompany The Commission finds that: . ORDER FIXING DATE OF HEARING ORDER SUSPENDING RATE SCHEDULE It is necessary, desirable, and in the public interest that the Commission en­ D ecember 21, 1940. D ecember 20, 1940. ter upon a hearing concerning the law­ It appearing to the Commission that: Commissioners Leland Olds, Chairman, fulness of the proposed change in rates Claude L. Draper, John W. Scott and (a) Prior to and on November 26,1940, or charges, and that said proposed Clyde L. Seavey. Basil Manly not par­ Home Gas Company had on file with the change in rates or charges be suspended ticipating. 5252 FEDERAL REGISTER, Tuesday, December 24, 1940

It appearing to the Commission that: access to any of its accounts, books, rec­ [Docket No. IT-5649] ords or memoranda bearing upon the (a) By order dated March 12, 1940, I n th e M atter of P uget S ound P ower & matter of the rates and charges de­ the Commission instituted an investi­ L ight C ompany manded or made by said company even gation of The Peoples Natural Gas Com­ though examination and inspection of order postponing hearing and extending pany for the purpose of enabling the such accounts, books, records, papers, or TIME FOR COMPLIANCE WITH SUBPENAS Commission: memoranda are essential to the conduct DUCES TECUM (1) To determine with respect to The of the investigation instituted by the December 21,1940. Peoples Natural Gas Company whether Commission’s order of March 12, 1940; Commissioners: Leland Olds, Chair­ (a) it is a natural-gas company within ' The Commission finds that: man, Claude L. Draper, John W. Scott the meaning of the Natural Gas Act and and Clyde L. Seavey. Basil Manly not The following accounts, books, records, whether (b) in connection with any participating. transportation or sale of natural gas sub­ papers, or memoranda bearing upon the It appearing to the Commission that: ject to the jurisdiction of this Commis­ matter of the rates and charges demand­ Good and sufficient reason has been sion, any rates, charges, or classifications ed or made by The Peoples Natural Gas presented by Puget Sound Power & Light demanded, observed, charged, or col­ Company are relevant and material to Company for the postponement of the lected, or any rules, regulations, practices the conduct of the investigation insti­ hearing in this proceeding which is tuted by "the Commission’s order of or contracts affecting such rates, charges scheduled to resume on January 6, 1941, or classifications are unjust, unreason­ March 12, 1940, referred to in paragraph able, unduly discriminatory or preferen­ (a) supra: The commission orders that: tial; and i. The company’s General Ledger and (A) The hearing in this proceeding (2) If the Commission, after hearing all subsidiary ledgers kept by the com­ scheduled to resume on January 6, 1941, has been had, shall find that The Peoples pany including, without limitation, the be and it is hereby further postponed Natural Gas Company is a natural-gas company’s Plant Ledgers, Accounts Re­ until January 13, 1941, at 9:30 a. m., in company within the meaning of the Nat­ ceivable Ledgers, Accounts Payable the hearing room of the Federal Power ural Gas Act and that any of the rates, Ledgers, Expense Ledgers, Revenue Commission, 1757 K Street NW4 Wash­ charges, classifications, rules, regulations, Ledgers, Lease Ledgers, Materials and ington, D. C.; practices or contracts subject to the Supplies Ledgers, Work or Job Order (B) Subpenas duces tecum heretofore jurisdiction of this Commission are un­ Ledgers; authorized and issued to Puget Sound just, unreasonable, unduly discrimina­ ii. The company’s General Journals, Power & Light Company, Engineers Pub­ tory or preferential to determine and fix Cash Journals, Voucher Registers and lic Service Company, Inc., and Jason C. by appropriate order or orders just and any and all other books of original en­ Leighton, returnable at the hearing set reasonable rates, charges, classifications, try; by order of the Trial Examiner on Janu­ rules, regulations, practices or contracts ary 6,1941, shall be complied with at the to be thereafter observed and in force;'* iii. All Vouchers, including Cash Vouchers, Accounts Payable Vouchers, postponed hearing set by this Order for (b) As recited in the Commission’s Payroll Distribution Vouchers, Journal January 13, 1941. order of March 12, 1940, The Peoples Vouchers, or other Vouchers supporting By the Commission. Natural Gas Company sells natural gas in any manner any entries on the com­ [ seal] L eon M. F uquay, to the New York State Natural Gas Cor­ pany’s Books of Account; Secretary. poration in Clarion County, Pennsyl­ iv. The company’s General Corporate vania for transportation and resale by [F. R. Doc. 40-5855; Filed, December 23, 1940; Records including without limitation, the 12:06 p. m.] the latter company in the State of New company’s Minute Books, Stock Certifi­ York and the price charged the New cate Books, Stock Ledgers; York State Natural Gas Corporation by The Peoples Natural Gas Company for v. The company’s Annual and Monthly Financial Statements; SECURITIES AND EXCHANGE COM­ such natural gas will have a substantial MISSION. bearing upon the determination of the vi. All records, documents, papers or reasonableness of the rates and charges memoranda in support of or necessary P roceeding to D eterm ine W hether of the New York State Natural Gas Cor­ to an understanding of the company’s J oseph L . M errill S hould be Sus­ poration which latter matter is presently Books of Account; pended or E xpelled from M embership pending before the Commission at Dock­ The Commission orders that: on Certain National S ecurities E x ­ et Nos. G-114, Public Service Commission changes P ursuant to S ection 19 (a) of the State of New York, Complainant (A) A public hearing in furtherance of (3) o f .the S ecurities E xchange Act the investigation of The Peoples Natural v. New York State Natural Gas Corpora­ of 1934 Gas Company instituted by the Commis­ tion, and G-125, In the Matter of New ORDER AMENDING ORDER TO SHOW CAUSE AND York State Natural Gas Corporation; sion’s order of March 12, 1940, referred to in paragraph (a) supra, be held begin­ FOR HEARING, DESIGNATING OFFICER, TIME (c) The Peoples Natural Gas Com­ AND PLACE FOR TAKING TESTIMONY pany is 100% owned by ning at 9:30 o’clock, a. m., January 20, Company (N. J.); New York State Nat­ 1941, in the Hearing Room of the Federal At a regular session of the Securities ural Gas Corporation is 100% owned by Power Commission at 1757 K Street NW., and Exchange Commission held at its Lycoming United Gas Corporation; Washington, D. C.; office in the City of Washington, D. C. Standard Oil Company (N. J.) owns (B) The Peoples Natural Gas Company on the 20th day of December, 1940. 81+% of Lycoming United Gas Corpo­ bring and produce at said public hearing It is ordered, That the order to show ration and controls the latter company; the accounts, books, memoranda, papers cause and for hearing in the above-en­ the sale of natural gas by The Peoples and records referred to and set forth in titled matter, adopted by the Commis­ Natural Gas Company to the New York the above Finding of this order. sion on October 16, 1940, as amended State Natural Gas Corporation is a sale By the Commission. on October 31, November 25, and De­ and purchase between affiliateds; cember 10, 1940, be and the same is [seal] L eon M. F uquay, hereby further amended to postpone the (d) Although requested to do so, The Secretary. Peoples Natural Gas Company has re­ hearing from 10 A. M. oi\ December 23, peatedly refused and does now refuse to [F. R. Doc. 40-5854; Filed December 23, 1040; 1940, until 10 A. M. on January 6, 1941, give representatives of this Commission 12:05 p. m.] at the New York Regional Office of the FEDERAL REGISTER, Tuesday, December 24, 1940 5253

Securities and Exchange Commission, 120 public interest or for the protection of spect to the application and declarations Broadway, New York, New York. investors. for the reason set forth in his memo­ By the Commission. By the Commission. randum of April 1, 1940. [seal] F rancis P . B rassor, [seal] F rancis P . B rassor, [ seal] F rancis P. B rassor, Secretary. . Secretary. Secretary. [F. R. Doc. 40-5824; Filed, December 21, 1940; [F. R. Doc. 40-5826; Filed, December 21, 1940; [F. R. Doc. 40-5848; Filed, December 23, 1940; 11:26 a. m.] 11:26 a. m.] 11:37 a. m.] ------V [File No. 812-94] [File No. 70-175] [File No. 70-203] I n the M atter of Natîonal F u el G as I n th e M atter of C olumbia Gas & E lec­ Atlas C orporation Company and I roquois G as C orpora­ tric C orporation, th e Cincinnati G as NOTICE OF AND ORDER FOR HEARING tion & E lectric C ompany, th e H amilton S ervice C ompany, th e H arrison E lec­ ORDER GRANTING APPLICATION AND PERMIT­ At a regular session of the Securities tric and W ater C ompany, and the TING DECLARATIONS TO BECOME EFFECTIVE and Exchange Commission, held at its L oveland L ight and W ater C ompany office in the Cfty of Washington, D. C., At a regular session of the Securities order for hearing on the 20th day of December, A. D. and Exchange Commission held at its of­ 1940. fice in the City of Washington, D. C., on At a regular session of the Securities An application having been filed by the 20th day of December, A. D. 1940. and Exchange Commission held at its the above named applicant hereunder The above named persons having filed office in the City of Washington, D. C. and pursuant to the provisions of sec­ jointly an application and declarations on the 20th day of December, A. D. 1940. tion 17 (b) of the Investment Company pursuant to the Public Utility Holding Declarations and applications, and Act of 1940 for an order granting an Company Act of 1935, particularly sec­ amendments thereto, having been filed exemption from the provisions of section tions 10, 12 (d), and 12 (f) thereof, and #with this Commission pursuant to the 17 (a) (2) of said Act so as to permit Rules U-12D-1 and U -Î2F-1 thereunder, *Public Utility Holding Company Act of the sale by the applicant of all of the regarding the sale by National Fuel Gas 1935 by the above-named parties, and shares of capital stock of one of its sub­ Company, a registered holding company, notice having been given of the filing sidiaries to the president and director of and the acquisition by Iroquois Gas Cor­ thereof by publication in the F ederal the applicant: poration, a wholly-owned subsidiary R egister and otherwise as provided by It is ordered, That a hearing on the thereof,’ of 2,440 shares of the common Rule U-8 under said Act. matter of the application of the above stock of Gowanda Gas Corporation, like­ Such declarations and applications re­ named applicant under the applicable wise a wholly-owned subsidiary of Na­ lating to a general program involving the provision of said Act and the Rules of tional Fuel Gas Company, for the sum of merger of The Hamilton Service Com­ the Commission for an exemption from $234,103.90; and pany, The Harrison Electric and Water the provisions of section 17 (a) (2) of Said application and declarations hav- Company, and The Loveland Light and the Investment Company Act of 1940 be irtg béen filed on October 15, 1940, and Water Company with The Cincinnati Gas held on December 26, 1940 at 2 o’clock notice of said filing having been duly & Electric Company (the companies in­ in the afternoon of that date in the Se­ given in the form and manner prescribed volved being hereinafter referred to as curities and E xch an g e Commission by Rule U-8 promulgated pursuant to “Hamilton”, “Harrison”, “Loveland”, Building, 1778 Pennsylvania Avenue,' said Act, and the Commission not having “Cincinnati”, and “Columbia”) and other N. W., Washington, D. C. On such day received a request for a hearing with re­ transactions concerned therewith being the hearing clerk in Room 1102 will ad­ spect to said application and declarations summarized as follows: vise interested parties where such hear­ within the period specified in said notice, (1) Hamilton, Harrison and Loveland, ing will be held. After the commence­ or otherwise, and not having ordered a severally, will issue and sell shares of ment of such hearing the same may be hearing thereon; and common stock to Columbia for cash, the continued by the Trial Examiner, and The Commission deeming it appropriate proceeds being applied to the payment of such continued hearing may be held in in the public interest and in the interest demand indebtedness of each company, the same or such other place as the of investors and consumers to permit the all of which debt is owing to Columbia; Trial Examiner may designate. said declarations pursuant to Rules (2) Columbia will surrender indebted­ It is further ordered, That Charles S. U-12D-1 and U-12F-1 to become effec­ ness of Hamilton in an amount sufficient Lobingier or any other officer or officers tive, and finding with respect to said ap­ to enable Hamilton to create capital sur­ of the Commission designated for that plication under section 10 of said Act plus against which it may charge the purpose, shall preside at the hearing on that no adverse findings are necessary deficit in its earned surplus since Decem­ such application. The officer so desig­ under section 10 (b) and section 10 (c) ber 31, 1937; nated to preside at any such hearing is (1) of said Act and that the transaction (3) Columbia will have a new Indiana hereby authorized to exercise all the involved has the tendency required by corporation organized and will purchase powers granted to the Commission under section 10 (c) (2) of said Act; for cash its entire capital stock; the new sections 41 and 42 of the Investment It is hereby ordered, Pursuant to said company acquiring the Indiana proper­ Company Act of 1940 and to Trial Ex­ Rule U-8 and the applicable provisions ties of Harrison with the proceeds of the aminers under .the Commission’s Rules of said Act and subject to the terms sale ($20,000 or less); of Practice. and conditions prescribed in Rule U-9, (4) Harrison and Loveland will de­ Notice of such hearing is hereby given that the aforesaid application be granted clare and pay dividends in the amount to the above named applicant and to any and that the aforesaid declarations be of their respective earned surpluses since other person or persons concerned or to permitted to become effective forthwith. December 31,1937; any person or persons whose participa­ By the Commission, Commissioner (5) Cincinnati will increase its author­ tion in such proceedings may be in the Healy dissenting. in the action with re- ized common stock and amend the arti- No. 249- -4 5254 FEDERAL REGISTER, Tuesday, December 24, 1940 cles of incorporation to permit it to en­ whether the proposed use of the capital It is ordered, That said proceedings be gage in the water business; contribution by Hamilton and the pay­ and they are hereby dismissed. (6) Hamilton, Harrison and Loveland ment of dividends by Harrison and Love­ By the Commission. will be merged into Cincinnati pursuant land will tend to circumvent the provi­ [ seal] F rancis P . B rassor, to the provisions of the Ohio General sions of the Act or any Rules, Regula­ Secretary. Corporation Law, with Cincinnati con­ tions, or Orders of the Commission there­ [F. R. Doc. 40-5850; Filed, December 23, 1940: tinuing as the surviving corporation; under; 11:37 a. m.] Cincinnati acquiring (by the merger) all (3) The relationship of the merging of the assets of Hamilton, Harrison and corporations and the assets owned and Loveland and assuming by operation of operated thereby to Cincinnati and the [File No. 70-218] law all of their liabilities, which will other companies in the Columbia sys­ In the M atter of Associated U tilities consist of current obligations only; in tem; the propriety of Cincinnati’s acquir­ C orporation the merger, Cincinnati will issue and de­ ing water properties; the status of exist­ liver 21,635-shares of its common stock ing contracts and the effect thereupon by notice regarding filin g the merger; to Colombia in exchange for all of the At a regular session of the Securities commdn stocks of Hamilton, Harrison (4) The effect of the proposed com­ and Exchange Commission held at its and Loveland; and bination as to: (a) Management and office in the City of Washington, D. C., It appearing to the Commission that it operating functions, economies and on the 23d day of December, A. D. 1940. is appropriate in the public interest and costs; and (b) effective regulation by Notice is hereby given that an applica­ the interest of investors or consumers state and federal authorities; tion has been filed with this Commission that a hearing be held with respect to (5) Whether the transactions in­ pursuant to the Public Utility Holding said declarations and applications and volved in the proposed merger and the Company Act of 1935 by the above named that said declarations shall not become other matters connected therewith will: party; and effective or said applications be granted (a) Serve the public interest by tending Notice is further given that any in­ except pursuant to further order of the. toward the economical and efficient de­ terested person may not later than Jan­ Commission, and that at said hearing velopment of an integrated public util­ uary 8, 1941, at-4:30 P. M., E. S. T., re­ there wifi be considered whether the pro­ ity system;