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26 FEDERAL REGISTER, March 17, 1936

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rier, and (b) the amount o f remuneration which he would have received from such carrier. (d ) Records of overpayments.— Every person claiming re­ fund or credit of any overpayment of tax, penalty, or interest shall keep a complete and detailed record of the overpayment. (e) Form of records.— No particular form is prescribed for keeping the records required by this article. Each person required to keep records shall use such forms and systems of accounting as will enable the Commissioner to ascertain whether the taxes for which such person is liable are cor­ rectly computed and paid. (/) Place and period for keeping records.— All records re­ quired by these regulations shall be kept, by the person re­ quired to keep them, at some convenient and safe location accessible to internal revenue officers. Such records shall at all times be open for inspection by such officers. Records required by subdivisions (b) and (c) of this article shall be maintained for a period of at least four years after the date the tax to which they relate becomes due. Records required by subdivision (d) of this article (including records required by subdivisions (b) and ( c ) ) relating to a claim shall be maintained for a period of at least four years after the date the claim is filed. Termination of Taxes Section 12 of the act S ec. 12. The taxes imposed by this Act shall not apply to any compensation received or paid after February 28, 1937. A r t. 609. Term ination of taxes.— The taxes imposed by the Act shall not apply to compensation received or paid after February 28, 1937, even though earned prior to such date. Administering of Oaths Section 3165 of the United States Revised Statutes, as amended Sec. 3165. Every collector, deputy collector, internal-reve­ nue agent, and internal-revenue officer assigned to duty under an internal-revenue agent, is authorized to adminis­ ter oaths and to take evidence touching any part of the ad­ ministration of the internal-revenue laws with which he is charged, or where such oaths and evidence are authorized by law or regulation authorized by law to be taken. Section 1102

id)

of the Revenue A ct of 1926, made applica­ ble by section 8 (c) of the act

(d) Any oath or affirmation required by the provisions this Act or regulations made under authority thereof may be administered by any officer authorized to administer oaths for general purposes by the law of the United States or of any State, Territory, or possession of the United States, wherein such oath or affirmation is administered, or by any consular officer of the United States. Retroactivity of Regulations Section 1108 (a ) of the Revenue Act of 1926, as amended by section 605 of the Revenue Act of 1928 and section 506 of the Revenue Act of 1934

8 (c)

of the Act, the foregoing regulations are hereby C has. T. R ussell , Acting Commissioner of Internal Revenue.

prescribed.

Approved March 11, 1936. W ayne C. T aylor , Acting Secretary of the Treasury. [Filed, March 16, 1936; 11: 50 a. m.J

DEPARTMENT OF AGRICULTURE. Agricultural Adjustment Administration. [Puerto Rico Sugar Order No. 4, issued March 14, 1936] A l l o t m e n t o f t h e Q u o t a f o r P u e r t o R ic o ORDER MADE BY

THE SECRETARY OF AGRICULTURE UNDER THE AGRICULTURAL ADJUSTMENT ACT

U n it e d S t a t e s D e p a r t m e n t o f A g r ic u l t u r e , O f f ic e o f t h e S e c r e t a r y.

By virtue of the authority vested in the Secretary of Agriculture by Section 8a of the Agricultural Adjustment Act, approved May 12, 1933 (hereinafter called the “ act” ) , as amended, I, H. A. Wallace, Secretary of Agriculture, do hereby make, issue, publish, and give public notice of this order, which shall have the force and effect of law and shall continue in force and effect until amended or superseded by orders or regulations hereafter made by the Secretary of Agriculture. 'I Whereas General Sugar Quota Regulations, Series 3, estab­ lishes for Puerto Rico a quota of 801,297 short tons of sugar, raw value, and forbids processors, persons engaged in the handling of sugar, and others, during the calendar year 1936, from importing into continental United States for consump­ tion, or which shall be consumed therein, and/or from trans­ porting to, or receiving in, continental United States for con­ sumption therein, and/or from processing in any area to which the Act has been made applicable, any sugar from Puerto Rico in excess of such quota, and Whereas I hereby find that as of January 1, 1936, the sur­ plus stocks of sugar carried over from the 1933-1934 crop year, or substitutions thereof made during the calendar year 1935, amounted to approximately 129,000 short tons of sugar, raw value, and Whereas I hereby find that unless the production and mar, keting of sugar in Puerto Rico is regulated, the amounts of of the aforesaid surplus stocks of sugar, together with the amounts of sugar production allotments issued pursuant to the provisions of Puerto Rico Sugarcane Administrative Rul­ ing No. 3, will be in excess of the said quota established for Puerto Rico for consumption in continental United States as aforesaid, and of the estimated market demand during the calendar year 1936 for sugar for consumption outside of continental United States. n

Now, therefore, upon the basis of the foregoing findings and pursuant to the foregoing authority, it is hereby ordered: 1. That there shall be deducted 28,000 short tons of sugar, (a ) The Secretary, or the Commissioner with the approvalraw value, from the quota of sugar established fo r Puerto of the Secretary, may prescribe the extent, if any, to which Rico for the calendar year 1936, in General Sugar Quota Regu­ any ruling, regulation, or Treasury Decision, relating to the lations, Series 3, which deduction represents the portion of internal revenue laws, shall be applied without retroactive the surplus stocks of sugar carried over from the 1933-1934 effect. crop year, or substitutions thereof made during the calendar Authority for Regulations year 1935, which may be marketed in continental United States during the calendar year 1936. Section 1101 of the Revenue Act of 1926, made applicable by 2. That there is hereby set aside an unallotted reserve of section 8 (c) of the act 7,098 tons of sugar, raw value, for future allotment. S e c. 1101. The Commissioner, with the approval of the 3. That the portion of the quota of 801,297 tons of sugar, Secretary, shall prescribe and publish all needful rules and raw value, established fo r Puerto Rico for the calendar year 1936, in General Sugar Quota Regulations, Series 3, which regulations for the enforcement of this Act. In pursuance of the provisions of the Act and of section shall be filled from current processing is 766,199 tons of sugar, 1101 of the Revenue Act of 1926, made applicable by section raw value.

is