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C I V I L A i H P. & f ~ O L
t;A'{iO2+AL hlF,~d)(~IA!{Ti~2S
bAS~l~,Gi014, D. C,
L AY Z l , 1 9 4 3
~J~JECT:
Ta n " Z x e m p t i o n C e r t i z ! ~ a t e ~ .
TO:
All i~nse C0mnanders.
I.
Attached hereto is a 3opy of a letter from ~he Treasury
Di~p~1"t~ent lqhlch holds 5hat c~r~aln articles ent~nerated therein ere
~ot mlbject to the !ederal Excise T[:x when sold by the manufacturers
thereof to our Coa~tsl Patrol 9lt~es where ths cost of such articles
is p~id f-om the Dasa funds~
2.
)~nclc~ed herewith is: supply of St~ndsrd Form~ ~io. 1094
%)ich. pucsu~=nt to the letter f:om the C0mmis-=ioner of internal
kevenue, ~u.zt be exec+atad by th+ ~as;3 Com:~ander in order to snpport
~he ~ax exempt sale.
~.
Z o u , a s D a ~ e C o ~ m s n d e r, e r e m a d e p e r s o n a l l ~ r e s p o n s i b l e f e z
the supdlY of T~Z ~,~x..~mptlon Cer~Iflcates which we are enclosing here~ith. It is 2our r'espon~Ibill~, to e::ecu~e the required Certiflcation
nnd £o uee ~uch Cei't!ficates on]F in ~:ases where ~uch use is proper and
comes within the terz~ of the l~tter ~roa the Commis~loner of Internal
~eve~!u2~
z.
It is the z'esponsibi!~y of the Ea~e Commander ~o fill out
the stubs contained in the enclosed booklets, showing the required de~nl~ a~ to all p~mchase~ in connoctlon with which the T~x ~emption
Certificates were us ~d i
5.
U h e n , b c o k l e t o f Ta x } ; x e m p t l o n C e r t l fl c , ~ t e s h a s b e e n a n t i ? e l y
used, the ~'~ookl~-,t it~e!f, whleh ~.i!! then contain the evldenoe of all
DIlrch~;a~ for ;ehich ~uch Certiflc~tea were used, should ~hen be rett~rned
~o ilatlon~.'_~..'iea~fUalter~, Civil tit Petrol.
[51,, direction of ~'~atlc!~zl Com~nnder JOKNSON:
/
Lt., Air Corp~
Special Assistant
]n~l o s~re s
Office of
Co~ml z~ion¢ r o~'
Internal i,~e n~z,3
(~fflc~ of Ci~ilicn Defense.
Attention:
H. A. ~!~wgood
Lt., Army Air Forces,
Special Cfficer.
Gez]tlemenl
Reference i~= me_de to you~ ~eSt~r of December ll. 1942. requestind ~o be a~vised as to whether gasoline and lubricating oil, tire~,
Janet tube~, au~omsbile~, etc., components of radio receivi1~g s~to.
.=to., mEzhanlcal refrlger~or~:, fir~'erms, shells, cartrldges, and
other such items ~ubject to /eder~l excise tsxe~ are exem~)t frol~
t a x ~ v ! l e n D t t r e b s s 3 d f o r t h e e x ' ~ i u s l v, . ~ s e o f C i v i l A ~ r P m t r o ] . ~ t
Cor'~tal P~rcl D~es and .Souhh~.~-n Frontier Liaison Petrol [~azes
along tie ie?:ics:: ~order,
it is s~ated that the~e ~eses ]!ave been established b~, Civil
&ir Pat:ol at 5he request of ~h9 AriD' Air Foree~, i;8r i]ep~rtment,
an& that the cost of operatlrc the ba~e~.; is borne entirely b~ f~u d.q
wh)ch t[ e Army Air ~0rces h[,~, transferred for tbl~ ~pre%~ purpose.
It is el~o ztsted that the Ci'~il A~r D~trol I~ e di~'Ision of the
Off~ce of Civ~llan Defense ~h.'ch was cre~ted by Executive 0rdez, 875?
e n d a ~ ( , - ~ c h i s a F e d e r a l a g e r v y. S u c h i ~ t r o l w s ~ c r e s t e d f o r t h e
purpose of mobilizing clvili:-:~ evl~tlon personnel 8n~ e~uipment in
order ~!nt it might be of elf ¢t~ve use in the war effort.
It !~ also stated that the svezsge bass consists of 76 perzonnel
~nd ..~p~oxi~ately 20 plnnes; ,hat in charge of the b~se is the ~ase
C3:,~,~:~.lo~r, a Civil Air Patrol member who is appointed ~'an employee
~ithout compensation'~ of the Office of Civilian Defense, that the
other p~r~onn~l are !Ikewi~e ~ivi! Air Patrol members, most Of uhom
h~ve enlisted in the woz'k fo~" the du~'etlon and that none of these
l:;e< receive compensation for !.hair services but are paid per d~em ~lowanze~; in lieu of s~ibslstence.
if~ S'~: LqD
Office
cf
Civilisn
Defen~.
The p!gne,~ use,i in the on~;r~tion~ have been ~riv~te plsnes which
llkevi!~e Tl~ve b@~n .-v~il~hle ~f ~lusively for the~e p%trpo~eE for in~
d e fi n i t e p e r l o , l s o f t l ; : ~ e , i n n o ~ 5 c ~ e s , f o r t . h e d u r e t l o n . Yo r t h e
~ise of hi~ plane. ~ne ;ircr~ft owner recei~e~ sn hourly ~l!owsnce
base~! on the n~bez of fl$,ing ~3urs curin{~ which his plDne Js engulfed in pxtrol oper~hi0ns. '~ is ~llowpnce is pnld 1o the ~ircrsft
owner throu~fh Lhe nese Commandeer. From the ~llowsnce which is Deid
to the o's:nor, the ~a~e Comm~,n<rr retcins ;~ sufficient sJfount to DeN
~he Cost Df ins%ltD,!co 4hioh OlvJl Air l:atrol requires. ~he ~se
Com~,;~nd~i" 91so re~#~in~ r~ ~'19 u ~ sufficient ~0 co~r %he csst of
oper~in~ and ~!aln~dinin~ %he ~!~ne (~nc!udin~, the overh~-,~ ce~ts of
oper:~tin~ ~he :~sse). All thet ~he o~:ner ~c%,u~ll.Y receives is ~ dep~-'e<:ie~i~n ellol,;ence for' t, he u~ ~f his plane, it is from the funds
ret~ir~ed by the ~a~e Co~msnder for operation end maintenance that
~he ]3ase Comm~nder ~ill make ~}!e purchases of the vsrlous items
en~m~ern t ed !,.:: ~in.
Under %he provisions of s~,c~Jem Z4z~ of £he Internal ievenue
Code no ~x attaches ~o articles enumerated in Chapte~ ~9 of ~h~
internal ~v~n~e Code, as ame:,ri:@, when so]d b~ the m~ufacturer
%hereof direct to the United [z~otes for its exclusive use.
After cosslderat[cn of %h~ evidence ~u~umlt~ed. it is ~he opinion
of this office that %he articles en~nere~ed herein ere ~old to the
[7ni'~ed Steres /or i~s PzclusIv~. use l~ithin ~he ~e~nin~ Of the ~hove,~entloned ~,~ution of the Code nn@ that the ~'ederal excise t~x is not
applicable to the :~!-%Icles ~entioned herein when sold b2 the ~nanuf~ctur~r~ therefor ~o the Civil Air Pntrol for the puspose s~e~ed
9~ovided the snle~ are supporte~ b~ Stendsrd Forms 1094 or by the
for~ of c~r~ific~te en~ersted in section Zlg.~z of Re~l~tions 4z
(!9?9 Edition) or &ecZion Zl6~Sa of Re~ulstions 45 (19a0 Edition) in
either case executed 5.% duly a~thori~-ed officers of the Unlte~ States,
] { e s p e c t f u l l y,
/s/ D. S. 91iss
D, S. Bliss
Deput~ Commlssioner~
cc~-Zeltimore, Naryland~
t;A'{iO2+AL hlF,~d)(~IA!{Ti~2S
bAS~l~,Gi014, D. C,
L AY Z l , 1 9 4 3
~J~JECT:
Ta n " Z x e m p t i o n C e r t i z ! ~ a t e ~ .
TO:
All i~nse C0mnanders.
I.
Attached hereto is a 3opy of a letter from ~he Treasury
Di~p~1"t~ent lqhlch holds 5hat c~r~aln articles ent~nerated therein ere
~ot mlbject to the !ederal Excise T[:x when sold by the manufacturers
thereof to our Coa~tsl Patrol 9lt~es where ths cost of such articles
is p~id f-om the Dasa funds~
2.
)~nclc~ed herewith is: supply of St~ndsrd Form~ ~io. 1094
%)ich. pucsu~=nt to the letter f:om the C0mmis-=ioner of internal
kevenue, ~u.zt be exec+atad by th+ ~as;3 Com:~ander in order to snpport
~he ~ax exempt sale.
~.
Z o u , a s D a ~ e C o ~ m s n d e r, e r e m a d e p e r s o n a l l ~ r e s p o n s i b l e f e z
the supdlY of T~Z ~,~x..~mptlon Cer~Iflcates which we are enclosing here~ith. It is 2our r'espon~Ibill~, to e::ecu~e the required Certiflcation
nnd £o uee ~uch Cei't!ficates on]F in ~:ases where ~uch use is proper and
comes within the terz~ of the l~tter ~roa the Commis~loner of Internal
~eve~!u2~
z.
It is the z'esponsibi!~y of the Ea~e Commander ~o fill out
the stubs contained in the enclosed booklets, showing the required de~nl~ a~ to all p~mchase~ in connoctlon with which the T~x ~emption
Certificates were us ~d i
5.
U h e n , b c o k l e t o f Ta x } ; x e m p t l o n C e r t l fl c , ~ t e s h a s b e e n a n t i ? e l y
used, the ~'~ookl~-,t it~e!f, whleh ~.i!! then contain the evldenoe of all
DIlrch~;a~ for ;ehich ~uch Certiflc~tea were used, should ~hen be rett~rned
~o ilatlon~.'_~..'iea~fUalter~, Civil tit Petrol.
[51,, direction of ~'~atlc!~zl Com~nnder JOKNSON:
/
Lt., Air Corp~
Special Assistant
]n~l o s~re s
Office of
Co~ml z~ion¢ r o~'
Internal i,~e n~z,3
(~fflc~ of Ci~ilicn Defense.
Attention:
H. A. ~!~wgood
Lt., Army Air Forces,
Special Cfficer.
Gez]tlemenl
Reference i~= me_de to you~ ~eSt~r of December ll. 1942. requestind ~o be a~vised as to whether gasoline and lubricating oil, tire~,
Janet tube~, au~omsbile~, etc., components of radio receivi1~g s~to.
.=to., mEzhanlcal refrlger~or~:, fir~'erms, shells, cartrldges, and
other such items ~ubject to /eder~l excise tsxe~ are exem~)t frol~
t a x ~ v ! l e n D t t r e b s s 3 d f o r t h e e x ' ~ i u s l v, . ~ s e o f C i v i l A ~ r P m t r o ] . ~ t
Cor'~tal P~rcl D~es and .Souhh~.~-n Frontier Liaison Petrol [~azes
along tie ie?:ics:: ~order,
it is s~ated that the~e ~eses ]!ave been established b~, Civil
&ir Pat:ol at 5he request of ~h9 AriD' Air Foree~, i;8r i]ep~rtment,
an& that the cost of operatlrc the ba~e~.; is borne entirely b~ f~u d.q
wh)ch t[ e Army Air ~0rces h[,~, transferred for tbl~ ~pre%~ purpose.
It is el~o ztsted that the Ci'~il A~r D~trol I~ e di~'Ision of the
Off~ce of Civ~llan Defense ~h.'ch was cre~ted by Executive 0rdez, 875?
e n d a ~ ( , - ~ c h i s a F e d e r a l a g e r v y. S u c h i ~ t r o l w s ~ c r e s t e d f o r t h e
purpose of mobilizing clvili:-:~ evl~tlon personnel 8n~ e~uipment in
order ~!nt it might be of elf ¢t~ve use in the war effort.
It !~ also stated that the svezsge bass consists of 76 perzonnel
~nd ..~p~oxi~ately 20 plnnes; ,hat in charge of the b~se is the ~ase
C3:,~,~:~.lo~r, a Civil Air Patrol member who is appointed ~'an employee
~ithout compensation'~ of the Office of Civilian Defense, that the
other p~r~onn~l are !Ikewi~e ~ivi! Air Patrol members, most Of uhom
h~ve enlisted in the woz'k fo~" the du~'etlon and that none of these
l:;e< receive compensation for !.hair services but are paid per d~em ~lowanze~; in lieu of s~ibslstence.
if~ S'~: LqD
Office
cf
Civilisn
Defen~.
The p!gne,~ use,i in the on~;r~tion~ have been ~riv~te plsnes which
llkevi!~e Tl~ve b@~n .-v~il~hle ~f ~lusively for the~e p%trpo~eE for in~
d e fi n i t e p e r l o , l s o f t l ; : ~ e , i n n o ~ 5 c ~ e s , f o r t . h e d u r e t l o n . Yo r t h e
~ise of hi~ plane. ~ne ;ircr~ft owner recei~e~ sn hourly ~l!owsnce
base~! on the n~bez of fl$,ing ~3urs curin{~ which his plDne Js engulfed in pxtrol oper~hi0ns. '~ is ~llowpnce is pnld 1o the ~ircrsft
owner throu~fh Lhe nese Commandeer. From the ~llowsnce which is Deid
to the o's:nor, the ~a~e Comm~,n<rr retcins ;~ sufficient sJfount to DeN
~he Cost Df ins%ltD,!co 4hioh OlvJl Air l:atrol requires. ~he ~se
Com~,;~nd~i" 91so re~#~in~ r~ ~'19 u ~ sufficient ~0 co~r %he csst of
oper~in~ and ~!aln~dinin~ %he ~!~ne (~nc!udin~, the overh~-,~ ce~ts of
oper:~tin~ ~he :~sse). All thet ~he o~:ner ~c%,u~ll.Y receives is ~ dep~-'e<:ie~i~n ellol,;ence for' t, he u~ ~f his plane, it is from the funds
ret~ir~ed by the ~a~e Co~msnder for operation end maintenance that
~he ]3ase Comm~nder ~ill make ~}!e purchases of the vsrlous items
en~m~ern t ed !,.:: ~in.
Under %he provisions of s~,c~Jem Z4z~ of £he Internal ievenue
Code no ~x attaches ~o articles enumerated in Chapte~ ~9 of ~h~
internal ~v~n~e Code, as ame:,ri:@, when so]d b~ the m~ufacturer
%hereof direct to the United [z~otes for its exclusive use.
After cosslderat[cn of %h~ evidence ~u~umlt~ed. it is ~he opinion
of this office that %he articles en~nere~ed herein ere ~old to the
[7ni'~ed Steres /or i~s PzclusIv~. use l~ithin ~he ~e~nin~ Of the ~hove,~entloned ~,~ution of the Code nn@ that the ~'ederal excise t~x is not
applicable to the :~!-%Icles ~entioned herein when sold b2 the ~nanuf~ctur~r~ therefor ~o the Civil Air Pntrol for the puspose s~e~ed
9~ovided the snle~ are supporte~ b~ Stendsrd Forms 1094 or by the
for~ of c~r~ific~te en~ersted in section Zlg.~z of Re~l~tions 4z
(!9?9 Edition) or &ecZion Zl6~Sa of Re~ulstions 45 (19a0 Edition) in
either case executed 5.% duly a~thori~-ed officers of the Unlte~ States,
] { e s p e c t f u l l y,
/s/ D. S. 91iss
D, S. Bliss
Deput~ Commlssioner~
cc~-Zeltimore, Naryland~