Page:United States Statutes at Large Volume 52.djvu/609

 PUBLIC LAWS-CH. 289-MAY 28, 1938 Applicability of des- ignated provisions. Ante, p. 452. Tax imposed by 1935 Act, application. 49 Stat. 1019. Title IV-Excise Taxes. Termination of cer- tain. (c) All provisions of law (including penalties) applicable in respect of the taxes imposed by Title I of this Act shall, insofar as not inconsistent with this section, be applicable in respect of the tax imposed by this section, except that the provisions of section 131 of that title shall not be applicable. (d) The excess-profits tax imposed by section 106 of the Revenue Act of 1935, as amended, shall not apply to any taxpayer with respect to any income-tax taxable year ending after June 30, 1938. TITLE IV-EXCISE TAXES SEC. 701. TERMINATION OF CERTAIN EXCISE TAXES. ertain toilet prepa- (a) CERTAIN TOILET PREPARATIONS. -The tax imposed by section rations. 47St. 261. 603 of the Revenue Act of 1932 shall not apply to tooth and mouth washes, dentifrices, tooth pastes, or toilet soaps, sold after June 30, 1938. 47Stat.261. (b) FtRs.-The tax imposed by section 604, as amended, of the Revenue Act of 1932 shall not apply to articles sold after June 30, 1938. Phonograph re- (c) PHONOGRAPH REcoRDs.-The tax imposed by section 607 of 47 Stat. 263. the Revenue Act of 1932 upon records for phonographs shall not apply to such records sold after June 30, 1938. Sporting good. (d) SproRrNo GooDs.- The tax imposed by section 609 of the Revenue Act of 1932 shall not apply to articles sold after June 30, 1938. Cameras. (e) CAMERAS.-The tax imposed by section 611 of the Revenue Act of 1932 shall not apply to articles sold after June 30, 1938. C47taew gu24. (f) CHEWING GUr.- The tax imposed by section 614 of the Rev- enue Act of 1932 shall not apply to articles sold after June 30, 1938. SCrudpetroeum. (g) CRUDE PETRoLmEr.- The tax imposed by section 604, as amended, of the Revenue Act of 1934 shall not apply to crude petroleum sold after June 30, 1938. Refining of crude (h) REFINING OF CRUDE PETROLEUM.-Tlle tax imposed by section 4sstat. 7,7. 605, as amended, of the Revenue Act of 1934 shall not apply to crude petroleum refined or processed, or gasoline produced or recovered, after June 30, 1938. syirer\P w rt, ' 1 ilt (i) BREWER'S WORT, MALT SYRUP, ETc.- The tax imposed by sec- 47 tt.. tion 601 (c) (2), as amended, of the Revenue Act of 1932 shall not apply to articles sold or imported after June 30, 1938. futare de'live'fr (j) SALES OF PRODUCE FOR FUTURE DELIVERY. --The tax imposed 44 Stat. 102. by subdivision 4 of Schedule A of Title VIII of the Revenue Act of 26U.S.c.§93; supp,.iii, §s903. 1926, as amended, shall not apply to sales, agreements of sale, or agreements to sell made after June 30, 1938. Effective July 1, 1938, 47Stat. 2.7. section 726 (c) of the Revenue Act of 1932, as amended, is repealed. Tax on certain nii.. SEC. 702. TAX ON CERTAIN OILS. 48 Stat. 762. 26 U.S. C. 99a;; Supp. II, § 999a. Whale and other marine-animal, etc., oils. Proviso. Provisions govern- ing entry. (a) Section 601 (c) (8) of the Revenue Act of 1932, as amended, is amended to read as follows: "(8) (A) Whale oil (except sperm oil), fish oil (except cod oil, cod-liver oil, and halibut-liver oil), marine-animal oil, tallow, inedible animal oils, inedible animal fats, inedible animal greases, fatty acids derived from any of the foregoing, and salts of any of the foregoing; all the foregoing, whether or not refined, sulphonated, sulphated, hydrogenated, or otherwise processed, 3 cents per pound: Provided, That no whale oil (except sperm oil), fish oil, or marine animal oil of any kind (whether or not refined, sulphonated, sulphated, hydrogenated or otherwise processed), or fatty acids derived therefrom, shall be admitted L52 STAT.

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