Page:United States Statutes at Large Volume 52.djvu/610

 52 STAT.] 75TH CONG. , 3D SESS.-CH. 289-MAY 28, 1938 to entry, after June 30, 1939, free from the tax herein provided unless such oil was produced on vessels of the United States or in the United States or its possessions, from whales, fish, or marine animals or parts thereof taken and captured by vessels of the United States; "(B) Sesame oil provided for in paragraph 1732 of the Tariff Sesame and processed oils. Act of 1930, sunflower oil, rapeseed oil, kapok oil, hempseed oil, 46 Stat. 680 . perilla oil, fatty acids derived from any of the foregoing or par 1732. 5 from linseed oil, and salts of any of the foregoing; all the fore- going, whether or not refined, sulphonated, sulphated, hydro- genated, or otherwise processed, 41/2 cents per pound; "(C) Any article, merchandise, or combination (except oils Articles conta specified in section 6021/ of the Revenue Act of 1934, as vegetable oils or amended), 10 per centum or more of the quantity by weight of u4tat 73. which consists of, or is derived directly or indirectly from, one 26 u. s. c. or more of the products specified above in this paragraph or of supp. II § 999 the oils, fatty acids, or salts specified in section 6021/2 of the Revenue Act of 1934, as amended, a tax at the rate or rates per pound equal to that proportion of the rate or rates prescribed in this paragraph or such section 6021/2 in respect of such product or products which the quantity by weight of the imported article, merchandise, or combination, consisting of or derived from such product or products, bears to the total weight of the imported article, merchandise, or combination; but there shall not be tax- Exempted art able under this subparagraph any article, merchandise, or com- et bination (other than an oil, fat, or grease, and other than prod- ucts resulting from processing seeds without full commercial extraction of the oil content), by reason of the presence therein of an oil, fat, or grease which is a natural component of such article, merchandise, or combination and has never had a sepa- rate existence as an oil, fat, or grease; "'(D) Hempseed, 1.24 cents per pound; perilla seed, 1.38 cents Hempseed,etc. per pound; kapok seed, 2 cents per pound; rapeseed, 2 cents per pound; and sesame seed, 1.18 cents per pound; "(E) The tax on the articles described in this paragraph shall Application of apply only with respect to the importation of such articles after the date of the enactment of the Revenue Act of 1934, and shall not be subject to the provisions of subsection (b) (4) of this section (prohibiting drawback) or section 629 (relating to expiration of taxes). (F) The tax imposed under subparagraph (B) shall not Rapesoedoilus, apply to rapeseed oil imported to be used in the manufacture rmanuacturesti. of rubber substitutes or lubricating oil, and the Commissioner of Customs shall, with the approval of the Secretary, prescribe methods and regulations to carry out this subparagraph. "(G) The taxes imposed by this section shall not apply to Article, etc., any article, merchandise, or combination, by reason of the pres- produced in Gt ence therein of any coconut oil produced in Guam or American etc. Samoa, or any direct or indirect derivative of such oil." (b) Section 601 (b) (5) of the Revenue Act of 1932, as amended, 47Stat. 259. is amended to read as follows: "(5) Such tax (except tax under subsection (c) (4) to (7), mposition of inclusive, and except as specifically provided in subsection (c) excep (8) (G) with reference to certain products of Guam and Ameri- can Samoa) shall be imposed in full notwithstanding any provi- sion of law granting exemption from or reduction of duties to products of any possession of the United States; and for the purposes of taxes under subsection (c) (4) to (7), inclusive, the Term "Uni term 'United States' includes Puerto Rico. States" construed other 1201, ining ore of prod- § 999; tides, tax. odn tute con- oil lam, tax; ted 1. 569

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