alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>
     THIS SCHEDULE CONTAINS FINANCIAL SUMMARY INFORMATION EXTRACTED FRO THE 
CONSOLIDATED BALANCE SHEET AND THE STATEMENT OF CONSOLIDATED OPERATIONS AND
IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK>                         0000791027
<NAME>                        Tropic Communications, Inc.
<MULTIPLIER>                                   1
<CURRENCY>                                     US Dollars
       
<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                              APR-30-1997
<PERIOD-START>                                 MAY-01-1996
<PERIOD-END>                                   APR-30-1997
<EXCHANGE-RATE>                                1
<CASH>                                              2,068
<SECURITIES>                                            0
<RECEIVABLES>                                     226,596
<ALLOWANCES>                                       (2,500)
<INVENTORY>                                             0
<CURRENT-ASSETS>                                        0
<PP&E>                                          4,268,259
<DEPRECIATION>                                 (3,931,485)
<TOTAL-ASSETS>                                    769,743
<CURRENT-LIABILITIES>                           1,584,215
<BONDS>                                                 0
<PREFERRED-MANDATORY>                                   0
<PREFERRED>                                             0
<COMMON>                                          556,735
<OTHER-SE>                                     (1,371,207)
<TOTAL-LIABILITY-AND-EQUITY>                      769,743
<SALES>                                                 0
<TOTAL-REVENUES>                                1,195,769
<CGS>                                                   0          
<TOTAL-COSTS>                                           0
<OTHER-EXPENSES>                                2,364,583
<LOSS-PROVISION>                                        0
<INTEREST-EXPENSE>                                963,386
<INCOME-PRETAX>                                (2,132,200)
<INCOME-TAX>                                            0
<INCOME-CONTINUING>                            (2,132,200)
<DISCONTINUED>                                          0
<EXTRAORDINARY>                                         0
<CHANGES>                                               0
<NET-INCOME>                                   (2,212,200)
<EPS-PRIMARY>                                       (0.59)
<EPS-DILUTED>                                       (0.59)
        


</TABLE>
Order entered September 19, 2014

In The

Court of Appeals 

Fifth District of Texas at Dallas 

No. 05-14-00730-CV

TFHSP SERIES LLC, SERIES 03, Appellant

V.

MIDFIRST BANK, Appellee

On Appeal from the 68th Judicial District Court

Dallas County, Texas

Trial Court Cause No. DC-12-11478-L

ORDER

We GRANT appellant’s September 17, 2014 motion for an extension of time to file a 

brief. We ORDER the brief tendered to this Court on September 15, 2014 filed as of the date of 

this order.

/s/ CRAIG STODDART 

JUSTICE
§ 19.591 Package summary records. ( a ) *General.* A proprietor must keep current summary records for each kind of spirits or wine in packages that show the spirits or wine deposited in, withdrawn from, and remaining in, the storage account. A proprietor must keep separate records for domestic spirits, imported spirits, Virgin Islands spirits, Puerto Rican spirits, and wine. A proprietor may keep package records for spirits according to the season or the year in which the packages were filled with spirits.
( b ) *Arrangement of records.* The proprietor must prepare and arrange separately package summary records: ( 1 ) For domestic spirits, alphabetically by State and by the plant number and name of the producer or warehouseman;
( 2 ) For imported spirits, alphabetically by the country of origin and by the name of the producer;
( 3 ) For Puerto Rican or Virgin Islands spirits, by the name of the producer in Puerto Rico or the Virgin Islands; and
( 4 ) For wine, by the kind and the tax rate imposed by 26 U.S.C. 5041.
( c ) *Details of records.* Package summary records must show the following details: ( 1 ) The date on which each of the summarized transactions occurred;
( 2 ) For spirits, the number of packages and the proof gallons covered by the summary record;
( 3 ) For wine, the number of packages and the wine gallons covered by the summary record;
( 4 ) Any gains or shortages disclosed by inventory or when an account is closed; and
( 5 ) The gallon balances on summary records for spirits and wines remaining in the account at the end of each month.
( d ) *Consolidation.* A proprietor must consolidate package summary records at the end of each month, or for lesser periods when required by the appropriate TTB officer, to show, for all types of containers and kinds of spirits, the total proof gallons received in, withdrawn from, and remaining in the storage account.
(26 U.S.C. 5207)
# ..........**--------~-----**

Subject:

From: 

# Memorandum U.S.Departmentof Transportation Office of the Secretary ofTransportation 

### 12 !\: "::?Q • ...Ji

Essential Air Service at Iron Mountain/Kingsford, Michigan (DOT-OST-1999-5175), Brainerd (DOT-OST2011-0135) and International Falls (DOT-OST-2009-0304), 

### Minnesota, and Rhineland?:Z:isconsm (DOT-OST-2011-

# 0~J.fJ~**~ ~;_is**  J. DeV4y, Chief · EAS & Domestic Analysis Division, X-53 Date: July 12, 2012

Reply to Brian Swanson, Attn. of: X,-;53 Ext. 65392 To: Dockets Operations, M-30 By Order 2012-6-9, June 15, 2012, proposals for Essential Air Service (EAS) at any or all ofthe communities identified above are due on July 16, 2012. On July 10, 2012, the Chairman ofthe International Falls-Koochiching County Airport Commission e-mailed the Department a request for a one-week extensionto the proposal due date. While each community's EAS need not be dependent on another community's, and because the majority ofother communities did not object to the one-week extension request, the Departmenthas decided to grant the extension. Keeping the due date ·consistent across all four communities may allow for the submittal of a broader array of service options. Proposals mustbe received by no later than July 23, 2012.



# -----'-------··

# ··-
#### Michael E. Howatt v. William M. Barrett.

Motion granted. Present — Ingraham, P. J., Laughlin, Scott, Dowling and Hotchkiss, JJ.
October 2022

STORAGE 1000 ACREFEET COMPUTED*

RELEASE - C.F.S. EVAPORATION

PRECIP

DAY ELEV IN LAKE CHANGE INFLOW C.F.S. OUTLET SPILL C.F.S. INCHES INCHES

7.92

1 1,161.94 7.91 -0.02 3 9 0 3 0.17 0.00

2 1,161.92 7.90 -0.01 6 9 0 3 0.16 0.00

3 1,161.90 7.89 -0.01 5 9 0 2 0.14 0.00

4 1,161.88 7.87 -0.01 6 9 0 3 0.17 0.00

5 1,161.86 7.86 -0.01 5 9 0 2 0.14 0.00

6 1,161.83 7.85 -0.02 4 9 0 3 0.16 0.00

7 1,161.81 7.84 -0.01 6 9 0 3 0.16 0.00

8 1,161.79 7.83 -0.01 6 9 0 3 0.19 0.00

9 1,161.77 7.81 -0.01 7 9 0 4 0.22 0.00

10 1,161.74 7.80 -0.02 5 9 0 4 0.24 0.00

11 1,161.72 7.79 -0.01 6 9 0 3 0.19 0.00

12 1,161.69 7.77 -0.02 4 9 0 3 0.17 0.00

13 1,161.67 7.76 -0.01 6 9 0 3 0.19 0.00

14 1,161.65 7.75 -0.01 6 9 0 3 0.17 0.00

15 1,161.63 7.74 -0.01 6 9 0 3 0.18 0.00

16 1,161.61 7.73 -0.01 5 9 0 2 0.14 0.00

17 1,161.58 7.71 -0.02 2 9 0 1 0.08 0.00

18 1,161.56 7.70 -0.01 4 9 0 1 0.07 0.00

19 1,161.54 7.69 -0.01 6 9 0 2 0.14 0.00

20 1,161.51 7.67 -0.02 4 9 0 4 0.21 0.00

21 1,161.49 7.66 -0.01 7 9 0 3 0.15 0.00

22 1,161.46 7.65 -0.02 4 9 0 3 0.17 0.00

23 1,161.43 7.63 -0.02 3 9 0 3 0.15 0.00

24 1,161.41 7.62 -0.01 6 9 0 2 0.13 0.00

25 1,161.39 7.61 -0.01 5 9 0 2 0.13 0.00

26 1,161.37 7.60 -0.01 5 9 0 2 0.10 0.00

27 1,161.34 7.58 -0.02 3 9 0 2 0.11 0.00

28 1,161.32 7.57 -0.01 6 9 0 2 0.11 0.00

29 1,161.30 7.56 -0.01 5 9 0 2 0.09 0.00

30 1,161.28 7.55 -0.01 5 9 0 2 0.13 0.00

31 1,161.27 7.55 -0.01 8 9 0 2 0.13 0.00

TOTALS -0.39 159 279 0 80 4.69 0.00

ACRE-FEET -390 315 553 0 159

Comments: *Computed inflow is the sum of change in storage, releases and evaporation.

 Data based on 24 hour period ending 0800.

Release (ACRE-FEET)

Outlet 553

Spill 0

Total 553

Precipitation

This month = 0.00

July 01, 2022 To date = 1.01

October 01, 2022 To date = 0.00

SUMMARY

Historical Archive and Report Database

East Park Reservoir Daily Operations

Run Date: 11/1/2022
SCALE 1:24,000

ONSET QUADRANGLE

1 0.5 0 1 MILE

1 0.5 0 1 KILOMETER

U.S. DEPARTMENT OF THE INTERIOR

U.S. GEOLOGICAL SURVEY COMMONWEALTH OF MASSACHUSETTS

MASSACHUSETTS GEOLOGICAL SURVEY

AND EXECUTIVE OFFICE FOR ADMINISTRATION AND FINANCE

Prepared in cooperation with the OPEN-FILE REPORT 2006-1260-F

Explanatory pamphlet accompanies map

Surficial Geologic Map of the Onset Quadrangle, Massachusetts

Compiled by

Byron D. Stone, Janet R. Stone, Mary L. DiGiacomo-Cohen, and Kevin A. Kincare

2011

Base from U.S. Geological Survey, 1967.

Map was scanned, processed, georeferenced,

rectified, and cropped by the Massachusetts

Geological Survey.

Geology mapped by L.R. Thiesmeyer and R.P. Goldthwait in 1940

(unpublished), and J.D. Peper and B.D. Stone in 1982 (unpublished).

Some postglacial units mapped using 2005 orthophoto images.

CONTOUR INTERVAL 10 FEET

(SHEET 18 of 21)

(MA

RIO

N)

(P

O

CA

S

S

E

T)

(WAREHAM)

(WOODS HOLE)

Stone, B.D., Stone, J.R., DiGiacomo-Cohen, M.L., and

Kincare, K.A., compilers, 2011, Surficial geologic map

of the Norton-Manomet-Westport-Sconticut Neck

23-quadrangle area in southeast Massachusetts:

U.S. Geological Survey Open-File Report 2006-1260-F

Available online at http://pubs.usgs.gov/of/2006/1260/F.

70°37'30"W

70°37'30"W

70°45'0"W

70°45'0"W

41°45'0"N

41°45'0"N

41°37'30"N

41°37'30"N
Editorial Note on Part 40
Editorial Note: Nomenclature changes to part 40 appear by T.D. ATF-460, 66 FR 39094-39096, July 27, 2001; T.D. ATF-464, 66 FR 43479, Aug. 20, 2001; and T.D. TTB-91, 76 FR 5479, Feb. 1, 2011.

§ 40.441 General. All cigarette papers and tubes shall, before removal subject to tax, be put up by the manufacturer in packages which shall be of such construction as will securely contain the papers or tubes therein. No package of cigarette papers or tubes shall have contained therein, attached thereto, or stamped, marked, written, or printed thereon: ( a ) Any certificate, coupon, or other device purporting to be or to represent a ticket, chance, share, or an interest in, or dependent on, the event of a lottery,
( b ) Any indecent or immoral picture, print, or representation, or
( c ) Any statement or indication that United States tax has been paid.
(72 Stat. 1422; 26 U.S.C. 5723)
Miscellaneous Operations
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

DAY ELEV

 548.93

 547.89

 546.77

 545.50

 544.24

 542.85

 541.67

 540.75

 539.64

 538.71

 537.34

 536.02

 534.61

 532.90

 531.26

 529.81

 528.06

 526.37

 524.69

 523.26

 521.88

 520.29

 518.97

 517.41

 515.90

 514.57

 513.62

 512.35

 511.12

 510.34

 509.43

 389.0

 384.7

 380.1

 374.9

 369.8

 364.2

 359.5

 355.9

 351.5

 347.9

 342.6

 337.5

 332.1

 325.7

 319.6

 314.2

 307.8

 301.7

 295.7

 290.7

 285.9

 280.4

 275.8

 270.6

 265.5

 261.1

 258.0

 253.8

 249.9

 247.4

 244.5

STORAGE

-3.8

-4.3

-4.6

-5.2

-5.1

-5.6

-4.7

-3.6

-4.4

-3.6

-5.3

-5.1

-5.4

-6.4

-6.1

-5.3

-6.4

-6.1

-6.0

-5.0

-4.8

-5.5

-4.5

-5.3

-5.1

-4.4

-3.1

-4.1

-4.0

-2.5

-2.9

CHANGE

1,438

1,575

1,529

1,421

1,490

1,058

1,113

1,655

1,665

2,394

1,706

1,855

1,398

493

803

1,365

944

1,119

1,120

1,287

973

737

1,546

1,293

1,324

1,256

1,426

583

631

1,415

1,273

INFLOW

 722

 751

 806

 844

 815

 751

 705

 655

 651

 697

 725

 734

 684

 691

 706

 715

 732

 742

 749

 758

 765

 788

 756

 768

 793

 828

 851

 882

 772

 701

 682

MADERA

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

SPILL

 2,378

 2,737

 2,805

 2,923

 3,006

 2,818

 2,446

 2,511

 2,930

 3,224

 3,388

 3,409

 3,138

 2,757

 2,901

 3,088

 3,178

 3,198

 3,132

 2,797

 2,372

 2,455

 2,807

 2,901

 2,832

 2,368

 1,880

 1,496

 1,587

 1,698

 1,754

FRIANT-KERN

 74

 60

 42

 70

 44

 70

 54

 51

 34

 71

 50

 48

 56

 68

 49

 31

 38

 33

 38

 53

 43

 38

 36

 62

 26

 57

 44

 68

 51

 32

 35

C.F.S.

 .55

 .45

 .32

 .53

 .34

 .54

 .42

 .40

 .27

 .56

 .40

 .39

 .46

 .56

 .41

 .26

 .32

 .28

 .33

 .47

 .38

 .34

 .33

 .57

 .24

 .53

 .42

 .65

 .49

 .31

 .34

INCHES

 .00

 .00

 .00

 .00

 .00

 .00

 .10

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

PRECIP

UNITED STATES DEPARTMENT OF THE INTERIOR

U.S. BUREAU OF RECLAMATION-CENTRAL VALLEY PROJECT-CALIFORNIA

JULY 2001 MILLERTON LAKE DAILY OPERATIONS RUN DATE: January 28, 2002

IN LAKE

EVAPORATION

INCHES

C.F.S.

COMPUTED*

1000 ACRE-FEET

RELEASE - C.F.S. 

TOTALS -148.3 39,885 23,219 82,914 0 1,526 12.86 .10

ACRE-FEET -148,347 79,112 46,055 164,460 0 3,027

COMMENTS:

* COMPUTED INFLOW IS THE SUM OF CHANGE IN STORAGE, RELEASES, PUMPING AND EVAPORATION.

SUMMARY

RELEASE (ACRE-FEET)

CANALS

FRIANT-KERN

MADERA

 164,460

 46,055 224,437

PRECIPITATION

THIS MONTH =

JULY 1, 2001 TO DATE = 0.10

 392.8

 13,922 0.10

CANALS

AT FRIANT

TOTAL RELEASES

OUTLET

 197

 197

 197

 196

 195

 229

 273

 270

 248

 236

 224

 225

 226

 227

 226

 226

 227

 225

 226

 225

 225

 225

 227

 226

 225

 224

 224

 222

 222

 241

 263

RIVER

 7,019

 13,922

RIVER
### Part C—Supportive Services and Activities
### §1031. Authorization of appropriations

There are authorized to be appropriated to carry out this part such sums as may be necessary for fiscal year 2009 and each of the five succeeding fiscal years.

(Pub. L. 89–329, title II, §230, as added Pub. L. 110–315, title II, §201(3), Aug. 14, 2008, 122 Stat. 3154.)

#### **Editorial Notes**

#### Prior Provisions

A prior section 1031, Pub. L. 89–329, title II, §221, as added Pub. L. 96–374, title II, §201, Oct. 3, 1980, 94 Stat. 1385; amended Pub. L. 99–498, title II, §204(b)(1), Oct. 17, 1986, 100 Stat. 1289; Pub. L. 102–325, title II, §201, July 23, 1992, 106 Stat. 469, authorized grants in accordance with former sections 1032 and 1033 of this title, prior to repeal by Pub. L. 104–208, div. A, title I, §101(e) [title VII, §708(b)], Sept. 30, 1996, 110 Stat. 3009–233, 3009–312.

Another prior section 1031, Pub. L. 89–329, title II, §221, as added Pub. L. 92–318, title I, §111(b)(3)(A), June 23, 1972, 86 Stat. 239, contained the grant authority for training and research programs, prior to the general amendment of this subchapter by Pub. L. 96–374.

Another prior section 1031, Pub. L. 89–329, title II, §221, Nov. 8, 1965, 79 Stat. 1227; Pub. L. 90–575, title II, §215, Oct. 16, 1968, 82 Stat. 1037; Pub. L. 92–318, title I, §111(a)(2), June 23, 1972, 86 Stat. 238, authorized appropriations of $15,000,000 for each fiscal year ending June 30, 1966, 1967, and 1968, and $11,800,000; $28,000,000; $38,000,000; and $12,000,000 for fiscal years ending June 30, 1969, 1970, 1971, and 1972, prior to repeal by Pub. L. 92–318, title I, §111(b)(3)(A), June 23, 1972, 86 Stat. 239.
### §1754. Provisions respecting transportation of pupils to achieve racial balance and judicial power to insure compliance with constitutional standards applicable to the entire United States

The proviso of section 407(a) of the Civil Rights Act of 1964 [42 U.S.C. 2000c–6(a)] providing in substance that no court or official of the United States shall be empowered to issue any order seeking to achieve a racial balance in any school by requiring the transportation of pupils or students from one school to another or one school district to another in order to achieve such racial balance, or otherwise enlarge the existing power of the court to insure compliance with constitutional standards shall apply to all public school pupils and to every public school system, public school and public school board, as defined by title IV [42 U.S.C. 2000c et seq.], under all circumstances and conditions and at all times in every State, district, territory, Commonwealth, or possession of the United States, regardless of whether the residence of such public school pupils or the principal offices of such public school system, public school or public school board is situated in the northern, eastern, western, or southern part of the United States.

(Pub. L. 93–380, title II, §255, Aug. 21, 1974, 88 Stat. 520.)

#### **Statutory Notes and Related Subsidiaries**

#### Effective Date

Section effective on and after sixtieth day after Aug. 21, 1974, see section 2(c) of Pub. L. 93–380, set out as a note under section 1221–1 of this title.
### §10001. Allocations

#### (a) Outlying areas

From the amount appropriated to carry out this chapter, the Secretary of Education shall first allocate up to one-half of 1 percent to the outlying areas on the basis of their respective needs, as determined by the Secretary, in consultation with the Secretary of the Interior, for activities consistent with this chapter under such terms and conditions as the Secretary may determine.

#### (b) Administration and oversight

The Secretary may, in addition, reserve up to $14,000,000 for administration and oversight of this chapter, including for program evaluation.

#### (c) Reservation for additional programs

After reserving funds under subsections (a) and (b), the Secretary shall reserve $5,000,000,000 for grants under sections 10006 and 10007 of this title.

#### (d) State allocations

After carrying out subsections (a), (b), and (c), the Secretary shall allocate the remaining funds made available to carry out this chapter to the States as follows:

(1) 61 percent on the basis of their relative population of individuals aged 5 through 24.

(2) 39 percent on the basis of their relative total population.

#### (e) State grants

From funds allocated under subsection (d), the Secretary shall make grants to the Governor of each State.

#### (f) Reallocation

The Governor shall return to the Secretary any funds received under subsection (e) that the Governor does not award as subgrants or otherwise commit within two years of receiving such funds, and the Secretary shall reallocate such funds to the remaining States in accordance with subsection (d).

(Pub. L. 111–5, div. A, title XIV, §14001, Feb. 17, 2009, 123 Stat. 279.)
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

DAY ELEV

 359.77

 359.76

 359.77

 359.76

 359.76

 359.77

 359.76

 359.76

 359.74

 359.77

 359.76

 359.76

 359.83

 360.04

 360.14

 360.45

 360.36

 360.18

 359.88

 359.88

 359.95

 360.14

 360.45

 360.42

 360.23

 359.93

 359.89

 360.48

 360.36

 360.24

 360.13

 521

 520

 521

 520

 520

 521

 520

 520

 519

 521

 520

 520

 525

 540

 547

 569

 562

 550

 529

 529

 534

 547

 569

 566

 553

 532

 529

 571

 562

 554

 546

STORAGE

+0

-1

+1

-1

+0

+1

-1

+0

-1

+2

-1

+0

+5

+15

+7

+22

-7

-12

-21

+0

+5

+13

+22

-3

-13

-21

-3

+42

-9

-8

-8

CHANGE

 220

 276

 235

 226

 187

 214

 191

 192

 192

 182

 196

 235

 236

 256

 266

 278

 276

 261

 196

 201

 215

 216

 242

 216

 217

 92

 0

 0

 0

 0

 0

 205

 200

 201

 205

 204

 204

 205

 203

 204

 204

 204

 203

 302

 569

 803

 1,391

 1,253

 930

 479

 401

 500

 794

 1,388

 1,356

 1,035

 573

 405

 1,255

 1,259

 1,054

 807

SPILL

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

OUTLET

OAKDALE IRRIGATION DISTRICT

SOUTH SAN JOAQUIN IRRIGATION DISTRICT

TRI DAMS PROJECT-CALIFORNIA

OCTOBER 2020 GOODWIN RESERVOIR DAILY OPERATIONS RUN DATE: November 1, 2020

RES.

ACRE-FEET

RELEASE - C.F.S. 

TOTALS +25 0 18,996 5,714

ACRE-FEET +25 0 37,679 11,334

SUMMARY

RELEASE (ACRE-FEET)

JOINT MAIN CANAL 11,290

SOUTH MAIN CANAL 11,334

 60,303

 521

OUTLET 0

TOTAL 

TULLOCH

RELEASE

 792

 849

 817

 813

 730

 707

 661

 598

 554

 575

 626

 689

 759

 1,014

 1,227

 1,794

 1,616

 1,276

 761

 679

 790

 1,071

 1,681

 1,621

 1,270

 653

 385

 1,234

 1,207

 1,005

 765

 29,219

 57,956

JOINT MAIN OPERATED BY SSJID AND OID.

JOINT

MAIN

SOUTH

MAIN

SPILL 37,679

 325

 325

 327

 345

 311

 277

 255

 178

 109

 130

 179

 217

 249

 271

 260

 241

 214

 206

 198

 169

 163

 159

 162

 176

 144

 69

 9

 8

 8

 0

 8

 5,692

 11,290

RIVER CANALS
#### § 19.576 Preservation of records.

A proprietor must maintain required records in a manner that will ensure their readability and availability for inspection. Whenever the condition of any record will render it unsuitable for its intended or continued use, the proprietor must create an accurate and legible reproduction of the original record. TTB will treat the reproduced record as an original record, and all of the provisions of law that would apply to the original record also will apply to the reproduced record.

(26 U.S.C. 5207, 5555)
#### § 31.47 Warehouse receipts covering spirits.

The sale of warehouse receipts for distilled spirits is equivalent to the sale of distilled spirits. Accordingly, every person who sells, or offers for sale, warehouse receipts for distilled spirits held or stored in a distilled spirits plant, customs bonded warehouse, or elsewhere, is required to register and keep records as a wholesale dealer in liquors, or as a retail dealer in liquors, as the case may be, at the place where those warehouse receipts are sold, or offered for sale, unless the person is exempt from those requirements under subpart D of this part.

(26 U.S.C. 5121, 5122)
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#### West Publishing Company, Claimant, *vs.*State of Illinois, Administrative Office of the Illinois Courts, Respondent.

*Opinion filed May 10, 1974.*

West Publishing Company, Claimant, pro se.

William J. Scott, Attorney General; William E. Webber, Assistant Attorney General, for Respondent.

Per Curiam.