Page:United States Statutes at Large Volume 49 Part 1.djvu/91

 46 Marketing year. Vol. 48, p. 36. Processing tax rate on rough rice . Vol. 48, p. 671. Post, p. 763. Computing weight for tax purposes . Vol.48,p.36 . Rice excepted from certain milling provi- sions, u nder processing tax. Vol.48,p.36 . Supplementary items . Vol.48,p.1242 . Definitions. "Roug h rice. " Vol .48,p . 36. " Processing " "C oope rati ng pro- ducer," "Processor ." Vol.48,p.39;Post, p. 47. Rental or benefit payments. Vol. 48, pp. 34, 676. Post, p. 752. 74TH C ONGRESS. SESS. I. CH. 32. MA RCH 18, 1935. SEC. 2. Subsection (a) of section 9 of the Agricultural Adjust- ment Act, as amended, is further amended by inserting at the end of the third sentence the following : " In the case of rice, the period from August 1 to July 31, both inclusive, shall be considered to be the marketing year ." SEC. 3. Subsection (b) of section 9 of the Agricultural Adjust- ment Act, as amended, is further amended by inserting after the words "except that" in the first sentence the following
 * "(1)";by

striking out the period at the end of said first sentence and the word " If " at the beginning of the second sentence and inserting in lieu thereof a comma and the words "andif"; and by striking out the period at the end of said second sentence and inserting in lieu thereof a comma and the following : "and (2) for the period from April 1, 1935, to July 31, 1936, both inclusive, the processing tax with respect to rice shall be at the rate of 1 cent per pound of rough rice, subject, how eve r, to any modification of such ra te whi ch may be ma de pursuant to any other provision of this title." SEC. 4. Subsection (b) of section 9 of the Agricultural Adjust- ment Act, as amended, is further amended by inserting after the third sentence the following : "In the case of rice, the weight to which the rate of tax shall be applied shall be the weight of rough rice when de livered to a proc essor, ex cept that where t he produc er proces ses his own rice, the weight to which the rate of tax shall be applied shall be the weight of rough rice when delivered to the place of processing ." SEC. 5 . Subsection (d) of section 9 of the Agricultural Adjustment Act, as amended, is further amended by striking out the word " rice " and the commas which precede and follow said word in the two places in which the word occurs in paragraph (1) . SEC. 6. Subsection (d) of section 9 of the Agricultural Adjustment Act, as amende d, is f urther amended by renu mbering paragr aph (7) as paragraph (8) and by inserting after paragraph (6) the following " 7) In the case of rice- " (A) The term `rough rice' means rice in that condition which is usual and customary when delivered by the producer to a processor . " (B) The term processing' means the cleaning, shelling, milling (including custom milling for toll as well as commercial milling), grinding, rolling, or other processing (except grinding or cracking by or for the producer thereof for feed for his own livestock, cleaning by or directly for a producer for seed purposes, and drying) of rough rice ; and in the case of rough rice with respect to which a tax- payment warrant has been previously issued or applied for by appli- cation then pending, the term `processing' means any one of the above mentioned processings or any preparation or handling in connecti on with t he sale or other dispositi on thereo f . "(C) The ter m `coop erating produce r' mean s any p erson (i nclud- ing any share-tenant or share-cropper) whom the Secretary of Agri- culture finds to be willing to participate in the 1935 production- adjustment program for rice . "(D) The term `processor', as used in subsection (b-1) of section 15 of this title, means any person (including a cooperative association of producers) engaged in the processing of rice on a commercial basis (including custom milling for toll as well as commercial milling) ." SEC. 7. Subsection (1) of section 8 of the Agricultural Adjustment A ct, as a mended, is ame nded by inserti ng at t he end of the first sentence thereof the following new sentence : " In the case of rice, the Secretary, in exercising the discretion conferred upon him by this section to provid e for re ntal or b enefit pa yments, i s direct ed to pro -