Page:United States Statutes at Large Volume 49 Part 1.djvu/827

 782 Pr ovisions made ap- plicable to. Vol. 48, p. 675; Ante, pp. 753, 781. Ante, p. 767. Potato Control Act of 1935. Potatoes as basic agricultural commod- it y. Vol.48,p.38. "Potatoes" con- strued. Base period. Vol.48,p.32. Title II. Definitions. Post, pp. 1106, 1163. "Person." "Commissioner .", "Collector." "Sale." " Allotm ent y ear ." "Change in the form of potatoes ." "Tax stamp ." 74TH CONGRESS. SESS. I. CHI. 641 . AUGUST 24, 1935. SeC. 60. Subject to the policy declared in section 56 of this act, the p rovis ions of s ubse ction s (6), (7), (8), and (9) of section 8a and of subsections (14) and (15) of section 8c of the Agricultural Adjust- ment Act, as amended, are hereby made applicable in connection with orders issued pursuant to section 59 of this Act, and the provisions of section 8d of the Agricultural Adjustment Act, as amended, are hereby made applicable in connection with marketing agreements entered into pursuant to section 57 and orders issued pursuant to section 59 of this Act. The provisions of subsections (a), (b) (2), (c), (f), (h), and (i) of section 10 of the Agricultural Adjustment Act, as amended, are he reby ma de appli cable i n connec tion wi th the admi nistration of sections 56 to 60, inclusive, of thi s Act. POTATO CONTROL SEC. 61. Section 11 of the Agricultural Adjustment Act, as amended, is amended by adding after the word " rice " a comma and the word " potatoes " and by adding at the end of said section 11 a new sentence as follows : "As used in this title, the term `potatoes' means all varieties of potatoes included in the species Solarium tuberosum ." SEC. 62. Subsection 1 of section 2 of the Agricultural Adjustment Act, as amended, is amended by adding after the word "tobacco", in both the second and third sentences of said subsection, the words " and potatoes ". TITLE II DEFINITIONS SeC. 20 1. Wh en used in this title, unless the con text oth erwise requires- (a) The term "person" includes an individual, a corporation, a partnership, a business trust, a joint-stock company, an association, a syndicate, group, pool, joint venture, or any other unincorporated organization or group. (b) The term " Commissioner " means the Commissioner of Inter- nal Revenu e. The term cc collector" means a collector of internal revenue . N The term "sale" includes any agreement or delivery whereby the seller transfers the property in, or right to consume, potatoes to another for a consideration, and any sum of money, services, prop- erty, or anything of value whatsoever, may constitute consideration for such transfer, but does not include the transfer of the right to consume potatoes to a member of the household of a producer of such potatoes or a transfer for consumption by the household of a person employed in the farming operations of the producer of such potatoes . (e) The term " allotment year " means the period commencing December 1 and ending November 30 : Provided, That the first allot- ment year shall commence December 1, 1935, and shall end November 30, 1936 . (f) The term "change in the form of potatoes" means an inten- tionally effected change in the form of potatoes in preparation for the sale of such potatoes, or any product thereof, as such change is defined by rules and regulations prescribed by the Commissioner, with the approval of the Secretary of the Treasury. (g) The term " tag stamp " means an appropriate stamp or other means of identifying potatoes with respect to which a tax levied by this title has been paid.