Page:United States Statutes at Large Volume 49 Part 1.djvu/1788

 74TH C ONGRESS. SESS. II. CH. 690. JUNE 22, 1936. such oils, fatty acids, or salts have been refined, sulphonated, sul- phated, hydrogenated, or otherwise processed), or any combination or mixt ure cont aining a substan tial qua ntity of any one or more of such oils, fatty acids, or salts, a tax of 3 cents per pound to be paid by the processor, but the tax under this section shall not apply (1) with respect to any fatty acid or salt resulting from a previous first domestic processing taxed under this section or upon which an import tax has been paid under section 601 (c) (8) of the Revenue Act of Vol . 48,p.762. 1932, as amended, or (2) with respect to any combination or mixture by reason o f its contain ing an oil, fa tty acid, or salt with res pect to which there has been a previous first domestic processing or upon which an import tax has been paid under such section 601 (c) (8) ." (b) Notwithstanding the provisions of subsection (a) of this section, the first domestic processing of sunflower oil or sesame oil Tax on sunflower, (or any combination or mixture containing a substantial quantity of etc ., oils. sunflower oil or sesame oil), if such oil or such combination or mixture or such oil contained therein was imported prior to the effective date of this title, shall be taxed in accordance with the provisions of section 6021/2 of the Revenue Act-of 1934 in force on the date of the enactment of this Act. SEC. 703. M ISCELL ANEOUS PROVISI ONS. Nothing in section 601 (c) (8) of the Revenue Act of 1 932, as amended, shall be construed as imposing a tax in contravention of an ob ligation underta ken in a ny trade agreeme nt heret ofore en tered into under the authority of section 350 of the Tariff Act of 1930, as amended, or as imposing a tax on the importation of glycerin or stearine pitch or on the importation of any article by reason of any component of such article derived directly or indirectly from a waste not named in section 601 (c) (8) of the Reven ue Act of 1932, as amended. Sec ti on 402 of the Reven ue Act of 1935 is hereby repealed. All taxes accrued or paid under section 402 of the Reve- nue Act of 1935 on the importation of glycerin or stearine pitch shall be remitted or refunded under such regulations as the Secretary of the Treasury may prescribe. SEC. 704. EFFECTIVE DATE. The provisions of this title shall be effective on and after the sixtieth day following the date of the enactment of this Act. TITLE VI-MISCELLANEOUS PROVISIONS SEC. 802. SUI TS TO ENFORCE LIENS FOR TAXES. (a) Sec tion 3207 (a) of the Revised Statutes, as amended, is amended to read as follows : "SEC . 3207 . (a) In any case where there has been a refusal, or neg- lect to pay any tax, and it has become necessary to seize and sell property and rights to property, whether real or personal, to satisfy the same, whether distraint proceedings have been commenced or not, Exceptions . U.S.C.,p. 1120 . Vol. 48, p. 763. 17 43 Misc ellaneo us prof ii . sions . Trade agreements, etc . No tax levied in contravention of. Glycerin or stearine pitch . Vol. 48, p. 762. Section repealed. Ante, p. 1026. Taxes remitted . Effecti ve date . Title VI-Miscella- neous Provisions. SEC. 801. EXEM PTION FROM ADMISSIONS TAX OF CERTAIN CON- Exemption fr om ad- CERTS. missio ns tax of cert ain concerts. Section 500 (b) (2) of the Revenue Act of 1926 is amended by profit Conducted vic,detc, n on- Section 500 out the period at the end t hereof and in serting in lie u thereof ciat ions . a comma and the following : "and any admissions to concerts con- Vol. 44, p. 92. ducted by a civic or community membership association if no part of the net earnings thereof inures to the benefit of any stockholders or membe rs of su ch assoc iation. " Suits to enforce liens for taxes . R. S., sec . 3207, p.616;U.S.C.,p.1195. Proceedings in chan- cery to subject prop- erty to tax paym ent.