Page:United States Statutes at Large Volume 49 Part 1.djvu/828

 74TH CONGRESS. SESS. I. CH. 641. AUGUST 24, 1935 . 783 (h) The t erm "tax- exem ption sta mp" m eans an appro pria te sc "T p ax - exemption st amp or o ther mea ns of id entifyin g potato es with respect to which an exemption from a tax levied by this title has been established . (i) The term " potatoes " means all varieties of potatoes included "Potatoes ." in the spe cies Sol anum tub erosum . (j) The term " producer " means a person who has the right to "Producer." sell, or to receive a share of the proceeds derived from the sale of, potatoes cultivated by him, or on land owned or leased by him . (k) The term "continental Uni ted S tat es" me ans the several "conti nental United States of the United States and the District of Columbia and does stat es. not include any Territory or possession of the United States. (1) The term " ope rat or" me ans any per son operating his own "Operator ." farm, any tenant operating a farm rented for cash or for a fixed- commodity pay men t, any cr op -sh are te nan t, and any cro p-s har e land lord. (m) The t erm " farm" means all the land operated by the pro- "Farm ." ducer as a single operating unit with work stock, farm machinery, and labor substantially separate from that of any other tract of land. IMPOSI TION OF THe TAX Imposition of tax. SEc. 202. (a) There is hereby levied and assessed upon each first Assessment ; amount. sale of potatoes harvested on or after December 1, 1935, in the con- tinental United States a tax, to be paid by the seller, at the rate of thre e-fourth s of 1 c ent per pound : Provided, That when there is a Proviso. when c hange in form change in the form of potatoes harvested on or after December 1, prior to first sale. 1935, in the contine ntal United S tates prior t o the first sa le thereof, a tax at the rate of three-fourths of 1 cent per pound, to be paid Payment. by the owner at the time such change is ef fected, is hereby levied and assessed upon the effecting of such change, and no tax shall be levied upon the first sale of such potatoes or any product or products thereof. (b) If the Secretary of Agriculture finds at any time that the total menteseed apportion- s pply ap porti onment s to p roduce rs in any p otato- produ cing r egion or Producing region. regions (as established and defined pursuant to subsection (c) of section 209 of this title) are in excess of the probable supply of potatoes in the continental United States during the marketing periods for such region or regions, he shall proclaim such determina- tion, and the provisions of this title shall not be operative during such marketing periods. (c) At least thirty days prior to the beginning of each allotment Ref erendum at be- yea r after the fi rst allotment year, the Se cretary of Agr iculture shal l went year . each allot- conduct a referendum which will afford to producers of potatoes a reasonable opportunity to vote in favor of o r in opposition to continuing in effect with respect to potatoes produced during the succeeding allotment year the taxes levied by subsection (a) of this section. Each producer who is entitled to an allotment for the last Entitlement to vote. allotment year for which su ch apportionments we re made shall be entitled to one vote ; and such taxes shall not be in effect and the provisions of this title sh all not be op erative with r espect to pot atoes produced in such succeeding year unless the majority of the votes cast in such referendum are cast in favor of continuing such taxes in effect. (d) If the Secretary of Agriculture determines and proclaims that rai d;ustment of tax the taxes levied by subsection (a) of this section will at the rate th erein sp ecified for such taxes, (1) tend to adve rsely af fect the orderly marketing of potatoes, or (2) tend to depress the farm price