Page:United States Statutes at Large Volume 47 Part 1.djvu/284

 260 MANUFACTVRERS' EXCISE TAX Brewer's wort, malt, etc. Exception when sold to baker or manufac- turer. Liquid malt. Grape concentrates, etc. Excep tion s. Petroleum, fuel oil, etc., derivatives. Lubricating oils, gas- oline excepted. Tax on imports only. Coal; coke and man- ufactures. Tax on imports only. Imposed wh en ex- por ts to particular countryexceed imports. Lumber. Flooring excepted ; Japanese maple floor ing. Copper ores and con- centrates. Vol. 46, pp. 613, 626, 627, 674, 655, 676. Provisos. Loss in processing excepted. Fluxing ores, etc., excepted. Aggregate Imports limited. Othercopperarticles. Tax on imports only. 72d CONGRESS. SESS. I. CH. 209. JUNE 6, 1932. (2) Brewer's wort, 15 cents a gallon. Liquid malt, malt syrup and malt extract, fluid, solid, or condensed, made from malted cereal grains in whole or in part, unless sold to a baker for use in baking or to a manufacturer or producer of malted milk, medicinal products, foods, cereal beverages, or textiles, for use in the manu- facture or production of such products, 3 cents a pound. For the purposes of this paragraph liquid malt containing less than 15 per centum of solids by weight shall be taxable as brewer's wort. (3) Grape concentrate, evaporated grape juice, and grape syrup (other than finished or fountain syrup), if containing more than 35 per centum of sugars by weight, 20 cents a gallon. No tax shall be im posed under this p aragra ph (A) upon a ny art icle w hich contains preservative sufficient to prevent fermentation when diluted, or (B) upon any article sold to a manufacturer or pro- ducer of food products or soft drinks for use in the manufacture or production of such products. , (4) Crude petroleum, 1/2 cent per gallon ; fuel oil derived from petroleum, gas oil derived from petroleum, and all liquid deriva- tives of crude petroleum, except lubricating oil and gasoline or other motor fuel, 1/2 cent per gallon ; gasoline or other motor fuel, 21/2 cents per gallon ; lubricating oil, 4 cents per gallon ; paraffin and other petroleum wax products, 1 cent per pound. The tax on the articles described in this paragraph shall apply only with respect to the importation of such articles. (5) Coal of all sizes, grades, and classifications (except culm and duff), coke manufactured therefrom ; and coal or coke bri- quettes, 10 cents per 100 pounds. The tax on the articles described in this paragraph shall apply only with respect to the importation of suc h article s, and sh all not b e imposed upon any such art icle if during the preceding calendar year the exports of the articles descred in this paragraph from the United States to the country from which such article is imported have been greater in quantity than the imports into the United States from such country of the articles described in this paragraph. (6) Lu mber, rough, or pl aned o r dres sed on one or more sides, exce pt fl oorin g mad e of mapl e (ex cept Japa nese mapl e), b irch, and beech, $3 per thousand feet, board measure ; but the tax on the articles described in this paragraph shall apply only with respect to the importation of such articles. (7) Copper-bearing ores and concentrates and articles provided for in paragraph 316, 380, 381, 387, 1620, 1634, 1657, 1658, or 1659 of the Tarift Act of 1930, 4 cents per pound on the copper contained therein : Provided, That no tax under this paragraph shall be imposed on copper in any of the foregoing which is lost in metallurgical processes : Provided further, That ores or concen- trates usable as a flux or sulphur reagent in copper smelting and/or converting and having a copper content of not more than 15 per centum, when imported for. fluxing purposes, shall be admitted free of said tax in an aggregate amount of not to exceed in any one ye ar 15,000 tons of copper co ntent. All ar ticles du tiable un der the tariff Act of 1930, not provided for heretofore in this para- graph, in which copper (including copper in alloys) is the com- ponent material of chief value, 3 cents per pound. All articles dutiable under the Tariff Act of 1930, not provided for heretofore in th is par agraph, cont aining 4 per centum or mo re of copper by weight, 3 per centum ad valorem or 3/4 of 1 cent per ound, whichever is the lower. The tax on the articles described in