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... Page 2 87 350 43 "This Act" as used in section 18 of an Act relating to Indian lands and reservations__ 121 Thomas Jefferson Territorial Expansion Memorial.. 362 428 Token payments on obligations of United States, status of governments making.. 580 Tombigbee River, Ala., extension of time for altering railroad .bridge. 431 Transportation for officer's dependents, officer making a "per- Traveling expenses of employees of the Virgin Islands... by Attorney General, tax refunds. __ employees reinstated to their positions, limitation on use of appropriation for 50 139 Treasury Department, proposed Treasury decision imposing countervailing duties on imports from transfer of employees from Prohibition 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 Pershing Hall Memorial Fund... U Uniforms for War Department, Government contracts. Union of Soviet Socialist Republics, lossess ustained by U. S. employees due to appre- reimbursement of losses by United Shipbuilding and Dry Dock Federal building.......... 341 disposition of surplus real property 448, 466, 549 free return of employees of Virgin Islands to.... 47 534 United States High Commissioner to the Philippine Islands.......... (See 298 ་ Page Vehicles seized for violation of internal revenue laws, compromise of cases. Vessels, character of vessels subject to "steam vessel" regula- Coast Guard, contracts for construction, etc....... 194 441 418 413 91 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... 188 322 328 474 Veterans' Administration Facility at Bath, N. Y....... 474 103 536 525 payment of return transportation of employees 47 status of ordinance repassed by municipal 536 W Wages, laborers and mechanics, alley projects in D. C............. construction of Government vessels.... procurement of aircraft, aircraft parts, and War, Secretary of, authority to extend time for altering certain Wheeler, Post, American minister to Albania, exemption from compulsory retirement 40 Wichita Forest Reserve, application of United States mining laws to lands within.. 192 144790°-37-vol. 38 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 Page 192 445 77 199 202 103 103 103 Y Yacht, authority to remit or mitigate forfeiture for violation of shipping act, 1916, as amended... 188 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 1 |