Page:United States Statutes at Large Volume 52.djvu/612

 52 STAT.] 75TH CONG. , 3D SESS.-CH. 289-MAY 28, 1938 SEC. 706. EXEMPTION FROM TAX ON FILLED CHEESE. (a) Section 2 (relating to the definition of filled cheese) of the Act entitled "An Act defining cheese, and also imposing a tax upon and regulating the manufacture, sale, importation, and exportation of 'filled cheese' ", approved June 6, 1896, is amended by adding at the end thereof the following: "Substances and compounds, consist- ing principally of cheese with added edible oils, which are not sold as cheese or as substitutes for cheese but are primarily useful for imparting a natural cheese flavor to other foods shall not be consid- ered 'filled cheese' within the meaning of this Act." (b) The amendment made by subsection (a) shall be effective July 1, 1938. SEC. 707. TAX ON MATCHES. Filled cheese. Tax exemption. 29 Stat. 23 . 26 U. C.. I000. Definition modified. Effective date. Tax on matches. (a) Section 612 of the Revenue Act of 1932, as amended, is 7Stat. 264; 48 Stat. amended to read as follows: "SEC. 612. TAX ON MATCHES. "There is hereby imposed on fancy wooden matches and wooden matches having a stained, dyed, or colored stick or stem, packed in boxes or in bulk, sold by the manufacturer, producer, or importer, a tax of 5 cents per one thousand matches." (b) The amendment made by subsection (a) shall be effective with respect to matches sold after June 30, 1938. Rate. Effective date. SEC. 708. TAX ON TELEGRAPH, TELEPHONE, RADIO, AND CABLE Telegraph, tele. FACILITIES. phone, radio, and cable facilities. (a) Section 701 (b) of the Revenue Act of 1932 is amended to 47Stat.20o. read as follows: "(b) No tax shall be imposed under this section upon any pay- News through press ment received for services or facilities furnished to the United States ing, tax exeion. or to any State or Territory, or political subdivision thereof, or the District of Columbia, nor upon any payment received from any person for services or facilities utilized in the collection of news for the public press or radio broadcasting, or in the dissemination of news through the public press or by means of radio broadcasting, if the charge for such services or facilities is billed in writing to such person. The right to exemption under this subsection shall be evi- denced in such manner as the Commissioner with the approval of the Secretary may by regulation prescribe." (b) The amendment made by subsection (a) of this section shall EFective date. apply to the utilization after June 30, 1938, of services or facilities. SEC. 709. TAX ON TRACTORS. (a) Section 606 (a) of the Revenue Act of 1932 is amended to read as follows: "(a) Automobile truck chassis, automobile truck bodies, tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer (including in each of the above cases parts or accessories therefor sold on or in connection therewith or with the sale thereof), 2 per centum. A sale of an automobile truck shall, for the purposes of this subsection, be considered to be a sale of the chassis and of the body." (b) The amendment made by subsection (a) shall be effective with respect to sales made after June 30, 1938. Tax on tractrs. 47 Stat. 261. Automobile truck chassis, etc. Effective date.

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