Page:United States Statutes at Large Volume 53 Part 1.djvu/226

 216 CODIFICATION OF INTERNAL REVENUE LAWS deemed the act, omission, or failure of such association, partnership, or corporation as well as that of the person. SEC. 1933. REPORTS OF SECRETARY OF AGRICULTURE. The Secretary of Agriculture is directed to publish from time to time the results of investigations made in pursuance of this chapter. SEC. 1934. OTHER LAWS APPLICABLE. The provisions of the internal revenue laws of the United States, so far as applicable, including section 3615 of this title, shall be extended, and made to ato apply, to this chapter. SEC. 1935. OPERATION OF STATE LAWS. The payment of any tax levied by this chapter shall not exempt any person from any penalty or punishment now or hereafter provided by the laws of any State for entering into contracts of sale of cotton for future delivery, nor shall the payment of any tax imposed by this chapter be held to prohibit any State or municipality from imposing a tax on the same transaction.

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