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Taxation property of Federal Subsistence Homesteads Corporation..

suspension of tax levied on cotton, cotton control act Taylor grazing act, limitation of acreage of grazing districts___ Temporary positions in Census Bureau, selection of personnel for...

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"This Act" as used in section 18 of an Act relating to Indian lands and reservations__

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Thomas Jefferson Territorial Expansion Memorial..
Tobacco imported from Cuba, effective date of increased rates
of duty...

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Token payments on obligations of United States, status of governments making..

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Tombigbee River, Ala., extension of time for altering railroad .bridge.

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Transportation for officer's dependents, officer making a "per-
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Traveling expenses of employees of the Virgin Islands...
Treasury Department, authority to review compromise effected

by Attorney General, tax refunds. __
continuance of disbursements under
agricultural adjustment act, notwith-
standing act held unconstitutional_ _ _
continuance of employees in a duty
status without pay, McKellar amend-
ment..
employees reappointed to positions simi-
lar to those in Prohibition Bureau,
McKellar amendment____

employees reinstated to their positions,
new competitive civil service exami-
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limitation on use of appropriation for
payment of certain employees.
McKellar amendment, continuance of
employees in a duty status without
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Treasury Department, proposed Treasury decision imposing

countervailing duties on imports from
Germany....

transfer of employees from Prohibition
Bureau and Alcoholic Beverage Unit
by Executive order, civil service
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Treasury, Secretary of, authority to compromise valid and col

lectible judgments..........

issuance of silver certificates in lieu of

silver dollars____

may exact seigniorage for the issuance
of silver certificates..

Pershing Hall Memorial Fund...

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Uniforms for War Department, Government contracts.

Union of Soviet Socialist Republics, lossess ustained by U. S.

employees due to appre-
ciation of foreign cur-
rencies.

reimbursement of losses by
Government employees
due to appreciation of
foreign currencies ___
Corporation, bid for con-

United Shipbuilding and Dry Dock
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United States, cession of jurisdiction over land in Nevada for

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disposition of surplus real property

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free return of employees of Virgin Islands to....
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United States High Commissioner to the Philippine Islands..........

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Vehicles seized for violation of internal revenue laws, compromise of cases.

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Coast Guard, contracts for construction, etc.......
establishment of load lines for merchant vessels___
naval, joint bid for construction by parent and subsidi-
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remission of fines, penalties, and forfeitures for violations of Shipping Act, 1916, as amended... seizure of lead on German vessel Kronprinzessin Cecilie_ title interest in ex-U. S. S. Memphis_--Veterans' Administration, abandonment of highway at Bath, N. Y...

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Veterans' Administration Facility at Bath, N. Y.......
Veterans of the World War. (See World War veterans' act).
Veto of ordinance by Governor of Virgin Islands.
Virgin Islands, citizenship of natives of ____.

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payment of return transportation of employees
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status of ordinance repassed by municipal
council after veto by Governor__

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Wages, laborers and mechanics, alley projects in D. C............. construction of Government vessels....

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procurement of aircraft, aircraft parts, and
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Wheeler, Post, American minister to Albania, exemption from compulsory retirement

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Wichita Forest Reserve, application of United States mining laws to lands within..

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Wichita National Game Reserve, application of U. S. mining laws____

Wildlife conservation, acquisition of land for such purposes... Women, certification of appointment, proposed amendment of civil service rule VII.

Workmen's compensation fund of California, Federal taxation.. World War adjusted compensation act, desertion for the entire compensable period...

World War veterans' act, application of the definitions therein of relationship and dependencycompensation for dependents___ definitions of relationship and dependency

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Yacht, authority to remit or mitigate forfeiture for violation of shipping act, 1916, as amended...

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OPINIONS

OF

HON. HOMER CUMMINGS, OF CONNECTICUT

APPOINTED MARCH 4, 1933

SALE OF INTERNAL REVENUE STAMPS TO MANUFACTURER OF FERMENTED LIQUORS

The Attorney General declines to render an opinion upon the question whether a collector of internal revenue must sell stamps evidencing payment of the taxes imposed by section 608 of the Act of February 24, 1919, 40 Stat. 1109, to a manufacturer of fermented liquors, as this question is judicial in nature.

DEPARTMENT OF JUSTICE,

July 5, 1934.

SIR: I have the honor to refer to your letter of June 1, 1934, wherein you request my opinion on the following question:

"Must a collector of internal revenue sell stamps evidencing payment of the taxes imposed by section 608 of the Act of February 24, 1919 (R. S. 3339; 40 Stat. 1109, U. S. C. Supp. VII, Title 26, section 1330 (a) and (b)), to a manufacturer of fermented liquors whose notice has been accepted and whose bond has been approved by the local district supervisor of the Bureau of Internal Revenue even though the sale of all intoxicating liquors is prohibited by the laws of the state in which the sale of such liquors is contemplated?"

I understand that this question arises as a result of the fact that at one time tax stamps were issued by the Treasury Department to the Atlanta Ice and Bottling Company, Atlanta, Georgia, but that some time ago the Treasury Department directed the Collector of Internal Revenue not to

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