Page:United States Statutes at Large Volume 53 Part 1.djvu/277

 TABLE OF CONTENTS CHAPrER 22.-FISH, ANIMAL, AND VEGETABLE OILS Sec. 2490. Imposition of tax. Sec. 2491. Rate of tax. Sec. 2492. Construction of taxing provision. Sec. 2493. Assessment and payment. Sec. 2494. Regulations. CHAPTER 22-FISH, ANIMAL, AND VEGETABLE OILS SEC. 2490. IMPOSITION OF TAX. In addition to any other tax or duty imposed by law, there shall be imposed upon the following articles imported into the United States, unless treaty provisions of the United States otherwise pro- vide, a tax at the rates set forth in section 2491, to be paid by the importer. SEC. 2491. RATE OF TAX. (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 fore- going; all the foregoing, whether or not refined, sulphonated, sul- phated 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, sul- phated, hydrogenated or otherwise processed), or fatty acids derived therefrom, shall be admitted 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) Sesamle oil provided for in paragraph 1732 of the Tariff Act of 1930, sunflower oil, rapeseed oil, kapok oil, hempseed oil, perilla oil, fatty acids derived from any of the foregoing or from linseed oil, and salts of any of the foregoing; all the foregoing, whether or not refined, sulphonated, sulphated, hydrogenated, or otherwise processed, 41/2 cents per pound; (c) Any article, merchandise, or combination (except oils specified in section 2470), 10 per centum or more of the quantity by weight of which consists of, or is derived directly or indirectly from, one or more of the products specified above in this paragraph or of the oils, fatty acids, or salts specified in section 2470, 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 2470 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 taxable under this subparagraph any article, merchandise, or combination (other than an oil, fat, or grease, and other than products resulting from processing seeds without full commercial extraction of the oil 267

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