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tures in the copies may be stamped or typed and the notarial seal may be omitted. The application shall be submitted in typewritten or printed form, on paper not more than 842 inches wide and not more than 11 inches long, with a left-hand margin of 142 inches, and if typewritten, the impression must be on only one side of the paper and must be double spaced.** (Sec. 212, 48 Stat. 1074; 47 U.S.C. 212) [Par. (e)]

62.24 Change in status; Commission to be informed. Should any change occur in the situation as reported under $ 1.53 above the applicant shall report such change to the Commission in the same manner and with the same number of copies as the original within 30 days after such change occurs.** (Sec. 212, 48 Stat. 1074; 47 U.S.C. 212) [Par. (f)]

Page 478

**For statutory and source citations, see note to 8 62.1.

TITLE 48–TERRITORIES AND INSULAR

POSSESSIONS

Part

5

Chapter I-Division of Territories and Island Possessions, Department

of the Interior.. Chapter II—Puerto Rico Reconstruction Administration, Department of

the Interior...

200

CROSS REFERENCES

Agricultural conservation program, Alaska: See Agriculture, 7 CFR 700.101–

100.109. Agricultural conservation program, Hawaii: See Agriculture, 7 CFR 700.201

700.209. Agricultural conservation program, Puerto Rico: See Agriculture, 7 CFR

700.301-700.312. Alaska Fisheries : See Wildlife, 50 CFR Parts 201-242. Customs relations with insular possessions: See Customs Duties, 19 CFR Part 5. Immigration and Naturalization Service: See Aliens and Citizenship, 8 CFR

Chapter I. List of customs districts and ports and assignments of districts to comptrollers

of customs : See Customs Duties, 19 CFR 1.2-1.3. Merchandise imported into the United States by mail from the Philippine

Islands, Virgin Islands, Guam and American Samoa, conditionally free: See

Customs Duties, 19 CFR 7.17. Public Land Regulations, Alaska : See Public Lands : Interior, 43 CFR Parts 51-82. Regulations of the Bureau of Biological Survey concerning wildlife and

game: See Wildlife, 50 CFR Parts 30, 91, 92. Regulations of the Bureau of Customs include the territories and possessions :

See Customs Duties, 19 CFR 1.1. Regulations governing drawback paid on articles shipped to the Philippine

Islands : See Customs Duties, 19 CFR Part 20. Regulations of the Farm Credit Administration for loans in Hawaii : See Agri

cultural Credit, 6 CFR Part 111. Regulations of the Office of Indian Affairs, Department of the Interior, relating

to Alaska : See Indians, 25 CFR Part 1. Sugar regulations, quotas and determinations of the Agricultural Adjustment

Administration affecting Hawaii and Puerto Rico: See Agriculture, 7 CFR Chapter VIII.

CHAPTER 1-DIVISION OF TERRITORIES AND

ISLAND POSSESSIONS

DEPARTMENT OF THE INTERIOR

Part

Part 5 Railroads, telephone and telegraph 10 Application of the Marihuana Tax lines in Alaska

Act of 1937 to the Virgin Islands

EDITORIAL NOTE: For list of abbreviations used in this chapter, see note to 8 5.1.

Page 1

PART 5 RAILROADS, TELEPHONE AND TELEGRAPH

LINES IN ALASKA

CROSS REFERENCE

Rights of way for railroads in the Territory of Alaska: See Public Lands: In-

terior, 43 CFR Part 74.

Section 5.1 Authorizing the Secretary of Interior to operate.
By virtue of the authority vested in me by the Act of Congress ap-
proved March 12, 1914, entitled “An Act to authorize the President of
the United States to locate, construct and operate railroads in the Ter.
ritory of Alaska, and for other purposes”, I hereby authorize and
direct the Secretary of the Interior to operate the railroad or rail-
roads, branch lines, feeders and telegraph and telephone lines incident
thereto, constructed or acquired under the Act of March 12, 1914, or
acts supplemental thereto, in all respects and to all intents and pur-
poses, the same as if the operation thereof had been placed by law
under the jurisdiction of the Secretary of the Interior. *(38 Stat. 305;
48 U.S.C. 301, 302, 303-308) [E.O. 3861, June 8, 1923]

ABBREVIATION: The following abbreviation is used in this chapter:
E.O. Executive order.

PART 10/APPLICATION OF THE MARIHUANA TAX ACT

OF 1937 TO THE VIRGIN ISLANDS

Sec.

Sec.
10.1 Duties of the Commissioner of 10.4 Order forms and stamps to cover
Finance,

payment of transfer tax.
10.2 Restrictions on marihuana.

10.5 Regulations to be prescribed by
10.3 Provisions for payment of special the Governor.
taxes.

10.6 Inspection and enforcement.

CROSS REFERENCE

Regulations issued by the Commissioners of Narcotics and Internal Revenue

under the Marihuana Tax Act of 1937: See Internal Revenue, 26 CFR Part
152.

Section 10.1 Duties of the Commissioner of Finance. In en-
forcing the provisions of the Marihuana Tax Act of 1937 (50 Stat.
551; 26 U.S.C., Sup., 1399-13999), the Commissioner of Finance of
the Virgin Islands shall perform in the Virgin Islands administrative
duties like those the Commissioner of Internal Revenue and collec-
tors of internal revenue are required to perform in the continental
United States, and the Governor of the Virgin Islands shall perform
duties in the Virgin Islands like those the Commissioner of Narcotics
is required to perform in the continental United States.*1

*98 10.1 to 10.6, inclusive, issued under the authority contained in sec. 15,
50 Stat. 556; 26 U.S.C., Sup., 1399n.

*The source of 88 10.1 to 10.6, inclusive, is Executive Order 7715, Sept. 26,
1937, 2 F.R. 2008.

10.2 Restrictions on marihuana. On and after the first day of
October, 1937, no person in the Virgin Islands shall import, manu-
facture, produce, compound, sell, deal in, dispense, prescribe, admin-

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CHAP. I—DIVISION OF TERRITORIES AND ISLAND POSSESSIONS $ 10.5 ister, give away, or acquire marihuana unless he shall have complied with the provisions of the said Act in the manner provided for in this Order (E.O. 7715) and regulations issued pursuant thereto.*+

CROSS REFERENCE: For regulations of the Commissioners of Narcotics and Internal Revenue relating to transfers of marihuana by persons in the United States to persons in Puerto Rico or the Virgin Islands, see 26 CFR 152.89.

10.3 Provisions for payment of special taxes. Every person in the Virgin Islands who by the terms of the said Act would be required if located within the continental United States to register with the collector of internal revenue of his district, his name or style and his place or places of business, shall register the like information with the Commissioner of Finance of the Virgin Islands on forms to be prescribed by the Governor of the Virgin Islands. At the time of such registry and on or before the first day of July annually thereafter, every person in the Virgin Islands who imports, manufactures, produces, compounds, sells, deals in, dispenses, prescribes, administers, or gives away marihuana shall pay to the Commissioner of Finance of the Virgin Islands special taxes at the rates provided for in section 2 of the said Act: Provided, however, That any person in the Virgin Islands who would not be required 'if located within the continental United States to register or pay a special tax shall not be required to register or pay the special taxes as herein provided.**

CROSS REFERENCES: For regulations of the Commissioners of Narcotics and Internal Revenue applicable to persons within the continental United States relating to registration, see 26 CFR 152.3–152.9. For regulations of the Commissioners of Narcotics and Internal Revenue relating to rates of tax, see 26 CFR 152.41-152.45. For regulations of the Commissioners of Narcotics and Internal Revenue relating to special exemptions from registration requirements and payment of special tax, see 26 CFR 152.82–152.86.

10.4 Order forms and stamps to cover payment of transfer tax. The Commissioner of Finance of the Virgin Islands, with the approval of the Governor of the Virgin Islands, shall 'cause suitable order forms and copies to be prepared for sale to persons as required by section 6 (a) of the Act (50 Stat. 553; 26 U.S.C., Sup., 1399e (a)). The price of the order form as sold by the Commissioner of Finance of the Virgin Islands under section 6 (c) of the Act (50 Stat. 554; 26 U.S.C., Sup., 13990 (c)) shall be two cents for the original and one copy. The Commissioner of Finance shall furnish appropriate stamps to represent the payment of the transfer tax levied by section 7 of the said Act (50 Stat. 554; 26 U.S.C., Sup., 1399f). Such stamps shall be provided by the Commissioner of Internal Revenue of the Treasury Department of the United States upon requisition.*+

CROSS REFERENCE: For regulations of the Commissioners of Narcotics and Internal Revenue relating to transfer tax stamps, see 26 CFR 152.41-152.45.

10.5 Regulations to be prescribed by the Governor. The Governor of the Virgin Islands may prescribe such regulations as may be necessary to carry into full force and effect the provisions of the said Act and this Order (E.O. 7715). In prescribing such regulations, the regulations prescribed by the Commissioners of Narcotics and Internal Revenue and approved by the Secretary of the Treasury of the

**For statutory and source citations, see note to g 10.1.

Page 3

United States shall be followed in so far as they can be made applicable to conditions in the Virgin Islands.**

CROSS REFERENCE: For the regulations prescribed by the Commissioners of Narcotics and Internal Revenue and approved by the Secretary of the Treasury of the United States, see 26 CFR Part 152

10.6 Inspection and enforcement. The Governor of the Virgin Islands and any persons acting under his supervision or direction shall have the right to make such inspection and take such action as may be necessary to enforce the provisions of the said Act under this Order (E.O. 7715).**

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**For statutory and source citations, see note to § 10.1.

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