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7.3 Carriers' publicity of traveler's identification requirements. Carriers are requested to give prompt and full publicity to the requirements of the regulations in Parts 6-11, and to enjoin their agents that they must assure themselves of the identity of a traveler who presents a request for the purpose of securing transportation, especially where he signs same as issuing officer as well as receipts thereon for transportation furnished. In the latter case the standard card should invariably be demanded and the identification made complete. (Secs. 309, 311 (f), 42 Stat. 25; 31 U.S.C. 49, 52 (f)) [Sec. 6, Regs. 46, Supp. 1, May 6, 1926]

PART 8-BILLS OF LADING FOR TRANSPORTATION OF GOVERNMENT PROPERTY

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8.4 Use of certificate in lieu of lost bill of lading.

8.1 Bill of lading, etc., forms for transportation of Government property. 8.2 Use of bill of lading forms. 8.5 Certificate of issuing officer. 8.3 Use of consignee's temporary re- 8.6 Department or establishment idenceipt. tification symbols.

Section 8.1 Bill of lading, etc., forms for transportation of Government property. The following standard forms covering the shipment, transportation and delivery of Government property by transportation companies are hereby prescribed and published for general use throughout the Government service, in lieu of standard transportation forms 5, 6, 7 and 8 prescribed by Treasury Department Circular No. 49, June 19, 1915, and other forms of like character now being used by departments and independent establishments to accomplish the purpose of the standard forms herein prescribed: Form 1058, Bill of lading (original).

Form 1058a, Bill of lading (memorandum copy).

Form 1059,

Form 1060,

Form 1061,

Form 1062,

Form 1062a,

Bill of lading (shipping order).
Temporary receipt.

Certificate in lieu of lost bill of lading.
Government Bill of Lading-
Extra Sheet (revised).

Government Bill of Lading

Extra Sheet (Memorandum Copy).

Form 1062b, Government Bill of Lading

Extra Sheet (Shipping Order).

Standard Form 1062, as revised, will be printed on suitable white paper and will be used as an extra or continuation sheet for the original bill of lading, Standard Form 1058, or the temporary receipt, Standard Form 1060, or the certificate in lieu of lost bill of lading, Standard Form 1061.

Standard Form 1062a will be printed on suitable yellow paper and will be used as an extra or continuation sheet for the memorandum bill of lading, Standard Form 1058a.

Standard Form 1062b will be printed on suitable salmon paper and will be used as an extra or continuation sheet for the shipping order, Standard Form 1059.* [Sec. 1, Regs. 69, Aug. 24, 1928, secs. 1-4, Regs. 69, Supp. 1, Jan. 18, 1934]

*§§ 8.1 to 8.6, inclusive, issued under the authority contained in secs. 309, 311 (f), 42 Stat. 25; 31 U.S.C. 49, 52 (f).

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8.2 Use of bill of lading forms. As heretofore, the bill of lading set of forms will consist of the original bill of lading containing the description of the articles comprising the shipment, evidence of delivery and the terms and conditions of the contract of transportation, together with the memorandum copy or copies (to be retained for administrative purposes) and the shipping order (to be retained by the carrier). When the bill of lading forms have been completed by the consignor, the property listed therein consigned to the carrier for shipment and the original bill receipted by the agent of the carrier, the consignor should immediately transmit said original bill to the consignee, so that it may be in his possession upon arrival of the property and be promptly receipted and surrendered by him to the last carrier.

When the shipping order has been otherwise completed, it will be signed by the consignor and delivered to the initial carrier at the time the shipment is made and the bill of lading receipted by its agent. As many copies of the memorandum bill may be made as are required for administrative purposes.* [Secs. 2, 3, Regs. 69, Aug. 24, 1928]

8.3 Use of consignee's temporary receipt. The use of the consignee's temporary receipt (Standard Form 1060) should be limited, as far as practicable, to cases where prompt delivery of shipment is important, or the bill of lading is lost or its receipt seriously delayed. Under no circumstances will transportation charges be paid on a temporary receipt.* [Sec. 4, Regs. 69, Aug. 24, 1928]

8.4 Use of certificate in lieu of lost bill of lading. In the event that the original bill of lading can not be found after diligent effort has been made to locate same, and it is evident that it has been lost or destroyed, a form of "Certificate in Lieu of Lost Bill of Lading" is provided for use as a basis for settlement of the charges for transportation of the property shipped on the original bill. This "Certificate in Lieu of Lost Bill of Lading" will be issued by the consignor upon receipt of information that the original bill of lading has been lost or destroyed, and the fact that a temporary receipt was issued for delivery of the property shipped should be indorsed on the certificate. Likewise when the certificate is received by the carrier for accomplishment of its certificate and waiver, reference to such certificate în lieu of lost bill of lading should be made on the temporary receipt and the certificate and receipt attached to the claim forwarded for payment. It is to be understood that if the original bill of lading is located either by the consignee or carrier before settlement is made on the certificate, said original bill will be substituted therefor, or if located after settlement is so made, it will be forwarded to the administrative office concerned for transmittal to the General Accounting Office." [Sec. 5, Regs. 69, Aug. 24, 1928]

8.5 Certificate of issuing officer. Attention is invited to the new form of "Certificate of Issuing Officer" contained on the original and memorandum bill of lading and on the certificate in lieu of lost bill of lading. This certificate will be filled out by the Government officer controlling a shipment of Government property by a contractor

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*For statutory citation, see note to § 8.1.

from an f.o.b. point named in the contract to the designated point of delivery before said officer issues the bill of lading set of forms to the contractor for accomplishment by him as consignor. In such case at least two copies of the memorandum bill should be included in the set, one to be retained by the contractor-consignor and the other to be returned duly filled out to the issuing officer or as may be directed. [Sec. 6, Regs. 69, Aug. 24, 1928]

8.6 Department or establishment identification symbols. In printing the numbers on the bill of lading forms (original), (memorandum and shipping order), symbol letters will be used immediately preceding the numbers and separated therefrom by a hyphen, for purpose of aiding in identification of the department or establishment using same. All parties concerned are requested, in describing bills of lading issued in connection with official correspondence, the rendering of accounts, etc., to include the symbol letter or letters in referring to the numbers.* [Sec. 9, Regs. 69, Aug. 24, 1928]

Sec.

PART 9-TRANSPORTATION VOUCHERS

9.1 Standard forms and numbers.

Sec.

9.2 Use by carriers in billing transportation charges.

Section 9.1 Standard forms and numbers. The following standard forms of voucher for passenger, freight and express transportation are prescribed and published for general use throughout the Government service in lieu of Government Transportation Stock Forms 9 to 20, inclusive, approved by the Comptroller of the Treasury and prescribed by Treasury Department Circular No. 49, June 19, 1915:

Form 1067, Public voucher for transportation of passengers (original).

Form 1067a, Public voucher for transportation of passengers (memorandum).

Form 1067b, Public voucher for transportation of passengers, first and follow sheet (original).

Form 1067c, Public voucher for transportation of passengers, first and follow sheet (memorandum).

Form 1068, Public voucher for transportation of freight and express (original).

Form 1068a, Public voucher for transportation of freight and express (memorandum).

Form 1068b, Public voucher for transportation of freight and express, first and follow sheet (original).

Form 1068c, Public voucher for transportation of freight and express, first and follow sheet (memorandum). (Secs. 309, 311 (f), 42 Stat. 25; 31 U.S.C. 49, 52 (f)) [Sec. 1, Regs. 75, June 26, 1931]

9.2 Use by carriers in billing transportation charges. The vouchers herein approved will be used by carriers as standard forms on which to bill their charges against all branches of the Government service for the transportation of persons, freight and express fur

*For statutory citation, see note to § 8.1.

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nished in accordance with approved orders therefor (standard transportation request, bill of lading, etc.), whether for services performed over land-grant or non-land-grant lines; but bills involving landgrant deductions will not be rendered on the same voucher with those involving no land-grant deductions.

It is understood and agreed by the executive departments and independent establishments concerned that a supply of the transportation forms of vouchers herein prescribed will be printed and kept in stock by the Public Printer subject to the requisition of the transportation companies, who will address their requests for the blank forms necessary to bill their transportation charges directly to the Public Printer, Government Printing Office, Washington, D. C., using for this purpose the form numbers and descriptions given in § 9.1.

The first and follow sheets, original (Standard Forms 1067b and 1068b) and memorandum (Standard Forms 1067c and 1068c), will be used when the tabulation on the principal or certificate sheet does not contain sufficient space for itemization of the carrier's bill. When more than one sheet is thus used, all sheets must be securely fastened together, the certificate sheet being the last sheet, and the total of each sheet carried forward to or summarized upon the final sheet. The number of sheets constituting the voucher must be indicated in the blank space provided therefor. (Secs. 309, 311 (f), 42 Stat. 25; 31 U.S.C. 49, 52 (f)) [Secs. 2, 4, 7, Regs. 75, June 26, 1931]

PART 10-FEDERAL TAX EXEMPTION CERTIFICATES

Sec.

10.1 Standard tax exemption forms.
10.2 Use of U. S. Government tax ex-
emption certificate.

Sec.

10.3 Refunds of taxes paid.

10.4 Identification of purchaser for tax exemption purposes.

Section 10.1 Standard tax exemption forms. Certain States, municipalities, and local authorities have imposed a sales tax on sundry commodities from the payment of which the United States is exempt, and the Revenue Act of 1932 (47 Stat. 169), as amended, imposing an excise tax on manufacturers, producers, and importers, provides for the exemption from the payment of such tax when the merchandise is sold direct to the United States Government, and for the adjustment or refund of such tax to the manufacturers, producers, or importers in those cases where the merchandise on which the tax was paid by said manufacturers, producers, or importers is resold for the exclusive use of the United States Government, exclusive of the Federal tax.

The following standard forms are hereby approved for general use by all departments, establishments, and agencies of the United States Government in the purchase of such commodities and merchandise for the exclusive use of the United States Government:

No. 1094-Revised, U. S. Government Tax Exemption Certificate. No. 1094a-Revised, Cover of U. S. Government Tax Exemption Certificate book (front, outside and inside; back, outside). No. 1094b, Tabulation sheet (insert).

No. 1094c, U. S. Government Tax Exemption Identification Card.

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Changes have been made in Standard Form 1094, U. S. Government Tax Exemption Certificate, in order that the department, establishment, or agency issuing the certificate and the vendor may be readily identified, for which provision is made for overprinting or otherwise entering the name of the department, establishment, or agency concerned, and for indicating the address of the vendor at the delivery point of the merchandise purchased, respectively. This information is primarily for use of State and local taxing authorities and makes available to them information upon which to determine the identity of the purchasing office and the vendor claiming exemption, refund, or adjustment of his taxes, and is also for administrative use in connection with claims filed with the taxing authorities for refund of taxes improperly imposed. Space has been provided in which to indicate the license number or other identifying number, name, or symbol of the motor vehicle into the fuel tank or crankcase of which motor fuel or lubricating oil is delivered. Also the lower blocks have been arranged to show their use by vendors and administrative offices when the tax is included in the purchase price.* [Secs. 1-3, Regs. 86-Revised, June 11, 1937]

*88 10.1 to 10.4, inclusive, issued under the authority contained in secs. 309, 311 (f), 42 Stat. 25; 31 U.S.C. 49, 52 (f).

10.2 Use of U. S. Government tax exemption certificate. Standard Form No. 1094-Revised

(a) Will be used when a State or local sales tax attaches at the time of sale to the consumer and

(1) the vendor sells at a price exclusive of such tax, in which case the form will be for use by the vendor in claiming exemption from payment of the tax to the taxing authority;

(2) the vendor refuses to sell at a price exclusive of such tax, in which case the form will be used by the United States Government as the basis for billing the taxing authority for refund of the taxes paid.

(b) May be used when it has been definitely established at time of purchase that the price paid is exclusive of the Federal tax imposed by the Revenue Act of 1932, as amended, in which case it will be for use by the seller as evidencing the sale to the United States Government of the merchandise and in the quantity stated.

(c) May be used where purchases are made under contract providing for deliveries extending over a period of time, in which case a certificate may be issued by the office purchasing, and given to the contractor to support invoices covering actual deliveries to the United States Government of the commodity and in the quantity stated.

A separate certificate for each kind of tax (Federal, State, local, etc.) involved will be prepared under the conditions described hereinbefore. In the issuance of these certificates care must be exercised by the purchaser to fill in the block provided for showing on each certificate the separate amounts of the taxes involved so that the certificates may be used only for the purpose intended. The purchaser will, in addition to his signature and title, insert on the lines provided therefor his identification-card number and the license-plate number or other official vehicle designation of the motor vehicle to which motor fuel and/or lubricating oil is being delivered.

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