SEC. 3300 (R. S., as amended).

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Every such dealer shall be assigned a number by the collector of the district, which number shall appear in every inventory, invoice and report rendered by the dealer, who shall also obtain certificates from the collector of the district setting forth the place where his business is carried on and the places designated by the dealer as the places of storage of his tobacco, which certificates shall be posted conspicuously within the dealer's registered place of business, and within each designated place of storage.

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ART. 23. Assignment of numbers to dealers and collector's certificates.When the collector shall have received a return on Form 277 for registry in his district (see article 12) and statement on Form 772 properly filled out (see article 21), accompanied by bond, Form 771 (see article 22), and shall have approved the bond, he shall issue to the applicant a certificate of registry on Form 282, and assign to the dealer a number which shall be entered in certificate on Form 773, which he shall also issue. The latter certificate shall set forth the place, including street and number, where the business of the dealer is to be carried on, and describe each place of storage as reported in the dealer's statement on Form 772. The collector shall issue as many additional certificates on Form 773 as are necessary for the posting of one such certificate at each place of storage. Each additional certificate shall be limited to the description of the place of storage where it will be posted. If the same premises are used as a place of business and for storage, it will be necessary to issue one certificate only on Form 773 for such premises. Certificates on Form 773 of other dealers will not be required to be posted in a tobacco storage warehouse operated by a registered dealer (see article 19, subdivision (e)) where the tobacco stored therein is reported by the owner of the warehouse. Both certificate of registry on Form 282 and certificate on Form 773 are required to be posted conspicuously within the dealer's registered place of business. In case the same person is registered more than once in a single district, the procedure outlined above will be followed with respect to each registration separately.

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SEC. 3360 (R. S., as amended). * Every dealer in leaf tobacco shall render such invoices and keep such records as shall be prescribed by the Commissioner, and shall enter therein, day by day, and upon the same day on which the circumstance, thing or act to be recorded is done or occurs, an accurate account of the number of hogsheads, tierces, cases and bales, and quantity of leaf tobacco contained therein, purchased or received by him, on assignment, consignment, for storage, by transfer or otherwise, and of whom purchased or received, and the number of hogsheads, tierces, cases and bales, and the quantity of leaf tobacco contained therein, sold by him, with the name and residence in each instance of the person to whom sold, and if shipped, to whom shipped, and to what district; such records shall be kept at his place

of business at all times and preserved for a period of two years, and the same shall be open at all hours for the inspection of any internalrevenue officer or agent.

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ART. 24. Form 774, tobacco invoice or notice of shipment.-Description and purpose of.-Form 774, furnished by collectors, is to be used as an invoice or notice of shipment of tobacco by a dealer. These forms are printed on paper of two colors, white and yellow, and are put up in pads with the white and yellow sheets alternating. (1) By whom executed.-(a) Each dealer, except as shown in subdivision 4 (h) of this article, must execute Form 774 for each shipment or delivery of tobacco. (b) Each dealer receiving leaf tobacco from farmers, from tobacco growers' cooperative associations, or from a leaf-sales warehouse, or imported tobacco (see subdivision 4 (f), (g), (h), and (i) of this article), must execute Form 774 in the same manner as though he were the shipper.

(2) Execution of forms.—An original or white and a duplicate or yellow Form 774 shall, in every case, be filled out at the same time (preferably manifolded by typewriter) for each shipment or delivery of tobacco. The forms shall be numbered consecutively, beginning with No. 1, on January 1 of each year (each duplicate being given the same number as the corresponding original), and the forms which are executed by the person receiving the tobacco instead of the person shipping or delivering it (see subdivision 4 (f), (g), (h), and (i) of this article) shall be numbered in the same series. The form shall show:

(a) The name of the person to whom and the place to which the tobacco is shipped or delivered. Each export shipment will show the name of the port of export, and, if made from an interior point, the name of the common carrier. Separate Form 774, in duplicate, shall be prepared to correspond with each "Shipper's export declaration" filed with the collector of customs under (customs) T. D. 38410.

(b) The business of such person, if located in the United States, to be indicated by appropriate letter, as "D" for dealer in leaf tobacco, "C" for cigar manufacturer, and "T" for tobacco manufacturer. If the tobacco is shipped abroad, the letter "E" for export should be entered; if shipped to a State institution (see subdivision 4 (e) of this article) the letter "X," or, if stolen, destroyed by a deputy or by casualty (see subdivision 4 (d) of this article), the letter "Y" should be entered.

(c) And if he is a dealer or manufacturer, his number and the district and State (abbreviated) in which he registered.

(d) The date of shipment or of delivery, either to the person for whom the tobacco is intended or to a carrier or carrier's agent for transportation to such person.

(e) The designated number of the storage place from which shipment or delivery is made.

(f) The number of hogsheads, tierces, cases, or bales in which the tobacco is packed. If loose, so state.

(g) The quantity of tobacco shipped or delivered, reported in the column the heading of which corresponds with the class to which the tobacco belongs. Actual weight must be reported, if ascertained, and the weight reported will be so understood unless otherwise indicated; if "marked" weights are reported, change printed word "actual" to "marked."

(h) The condition of the tobacco (whether green, redried, or resweated) at the time of shipment or delivery. If Black Fat or of similar character, so state.

(i) The registered name of the dealer making the shipment and the letter "D" entered under the heads of "Shipped or delivered by" and "Bus.,” respectively, his number, and the district and State (abbreviated) in which he is registered.

(3) Handling of forms.—(a) Except in the cases noted in subdivision 4 of this article, the original or white Forms 774 shall be forwarded, within 24 hours after the shipment or delivery, by the dealer transferring the tobacco, to the person to whom it is transferred at his registered place of business. (b) The dealer receiving such form from another dealer or from a manufacturer shall fill in the date of receipt of the tobacco or receipt of the bill of lading therefor, whichever is prior, and sign the form in acknowledgment of the receipt of the tobacco. (c) If a dealer does not receive an original or white Form 774 on or before receipt of the tobacco, he must, upon receipt of the tobacco, prepare immediately Form 774 in duplicate (pinning the original and duplicate together and treating them as an original or white copy only), in order to support entry in record 59, revised. (See article 25.) Such form in duplicate shall be kept until the original is received from the shipper, but in the event that a monthly report (see article 26) must be filed before such original has been received, the form prepared by the dealer, with the duplicate attached, must be forwarded with the report, accompanied by an explanation, and the original or white copy prepared by the shipper shall be forwarded as soon as received, to be substituted therefor. (d) The original or white copies covering tobacco received shall be filed in the order of the dates of receipt filled in thereon, and the duplicate or yellow copies shall be carefully preserved in serial number order until the close of the month,

when the instructions in regard to monthly reports (see article 26) shall be followed.

(4) Exceptional cases.-(a) Exports.-In the case of exports, the original or white Form 774 should be attached to a copy of "Shipper's export declaration" on Customs Form 7525. Three copies of the shipper's export declaration are required, one additional to the copies required by (customs) T. D. 38410. The additional copy should be marked "For internal-revenue purposes," and with white or original invoices on Form 774 attached should be forwarded at the close of each month by the collector of customs, at the port of exportation, to the Commissioner of Internal Revenue, Tobacco Division, Washington, D. C. (See Customs Regulations, 1931, articles 173 and 192 (b), (c).)

In the case of small, sample shipments of leaf tobacco exported by parcel post, dealers must execute invoices on Form 774, in duplicate, for each such shipment, and there shall be made up on the back of the original a certificate of mailing in form substantially as follows:

I certify that there has (have) been posted at this office today

par

cel (s) by the dealer named below, who has waived the right to withdraw same from the mails.

Name of dealer:

Addressed to:

Address:

(Office stamp)

Postmaster.

By

(b) Shipments to Puerto Rico, Virgin Islands, or the Philippine Islands should be made only in strict conformity with the provisions of paragraph (a) for exports.

(c) In the case of exports or shipments under paragraphs (a) or (b) the duplicate or yellow Form 774 shall be handled as other duplicates are handled.

(d) Destruction or loss of tobacco.-(1) Each dealer claiming credit on account of destruction of tobacco by a deputy collector or loss through fire, flood, storm, other casualty, or theft shall execute Form 774. Claim for allowance for destruction by a deputy must be supported by the deputy's certificate furnished to the collector, and credit will be allowed in case of loss by casualty only when the loss is reported immediately to the collector. A loss by casualty must be established by affidavits of the dealer and disinterested persons, and an investigation must be made by a deputy collector, who will forward report immediately to the collector. The collector will transmit such report and his recommendation thereon to the Commissioner with the dealer's monthly report.

(2) Credit may be claimed as provided in (1) for destruction of those tobacco stems only which have been received by a dealer and accordingly have been debited in his accounts and carried in his inventories. Tobacco stems which have accumulated as a result of stemming leaf tobacco, and which as such have not been debited in his accounts, may be destroyed or rendered unfit for tobacco manufacture by a dealer. The presence of a deputy collector is not required.

(e) Shipments to State institutions. In the case of unstemmed leaf tobacco shipped to a State institution under authority of T. D. 736, the original or white Form 774 must be pinned to the back of the duplicate or yellow copy and both handled as though they comprised a duplicate or yellow copy only.

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(f) Receipts from farmers.-Since farmers are not required to make reports of their transactions, Form 774, covering tobacco received from farmers, shall be executed by the dealers by whom the tobacco is received. A dealer will cover the entire quantity of leaf tobacco received on a given day from farmers by the execution of a single Form 774, in duplicate, provided he keeps an accurate supplementary record showing the name and address of each farmer, the quantity of tobacco received from each, and the dates of receipt. The words "From farmers" and the letter “F” should be entered under the heads of "Shipped or delivered by" and "Bus.," respectively, shown by the Form 774, in each such case. The type number according to the official classification of leaf tobacco by the United States Department of Agriculture, Bulletin S. R. A.—B. A. E. No. 118, issued November, 1929, should be entered under the head of "Type" in every case where tobacco is received from farmers by dealers. In the case of receipts from farmers, the duplicate or yellow copy shall be pinned to the back of the original or white copy and both shall be treated as an original or white copy and handled as though received from the persons from whom the tobacco is obtained.

(g) Receipts from tobacco growers' cooperative associations.-A dealer receiving tobacco from a tobacco growers' cooperative association, exempt from registry as a dealer in leaf tobacco, must execute Form 774 showing the quantity of tobacco received. The name and address of the association from which received and not " received from farmers" should be entered under the head of "Shipped or delivered by " and letter "A" under "Bus.," on Form 774, in each case. The type number should be entered, as in the case of receipts from farmers, under the heading "Type" when a dealer receives tobacco from a tobacco growers' cooperative association exempt from