Page:United States Statutes at Large Volume 61 Part 3.djvu/345

 2628 53 Stat. 248, 249- 252, 467. 26U.S.C.§§2301 (C) (2), 2305 -2311, 3791 (a) (1). 26 U. S.C. §. 2306, 2320, 2327. 53 Stat. 381. 26U.S.C.§i3210, 3211. 26U. S. C. 2350. 26U.S. o. §2356. INTERNATIONAL AGREEMENTS OTHER THAN TREATIES [61 STAT. and section 3791 (a) (1), shall apply to the manufacturers of adulter- ated butter to an extent necessary to enforce the marking, branding, identification, and regulation of the exportation and importation of adulterated butter. 53 Stat. 255." (53 Stat.) Pt. 1 (247, 250, 252, 253, and 255, Ch. 2) ANNEX VI Internal Revenue Code of the United States, as amended to May 1, 1946. "SEC. 2350. Definitions. "For the purpose of this chapter and sections 3210 and 3211- "(a) Cheese. -The word 'cheese' shall be understood to mean the food product known as cheese, and which is made from milk or cream and without the addition of butter, or any animal, vege- table, or other oils or fats foreign to such milk or cream, with or without additional coloring matter. "(b) Filled cheese. -Certain substances and compounds shall be known and designated as 'filled cheese,' namely: all substances made of milk or skimmed milk, with the admixture of butter, animal oils or fats, vegetable or any other oils, or compounds foreign to such milk, and made in imitation or semblance of cheese. Sub- stances and compounds, consisting 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 considered 'filled cheese' within the meaning of this chapter. 53 Stat. 256." "SEC. 2356. Importation. "All filled cheese as defined in section 2350 (b) imported from foreign countries shall, in addition to any import duty imposed on the same, pay an internal revenue tax of 8 cents per pound, such tax to be represented by coupon stamps; and such imported filled cheese and the packages containing the same shall be stamped, marked, and branded, as in the case of filled cheese manufactured in the United States. 53 Stat. 258." (53 Stat.) Pt. 1 (256 and 258, Ch. 2) ANNEX VII Internal Revenue Code of the United States, as amended to May 1, 1946. "SEc. 2470. Tax. "(a) Rate. "(1) In general.- There shall be imposed upon the first do- mestic processing of coconut oil, palm oil, palm-kernel oil, fatty acids derived from any of the foregoing oils, salts of any of the foregoing (whether or not such oils, fatty acids, or salts have been refined, sulphonated, sulphated, hydrogenated, or other- wise processed), or any combination or mixture containing a sub- stantial quantity of any one or more of such oils, fatty acids, or salts, a tax of three cents per pound to be paid by the processor. "(2) Additional rate on coconut oil.-There shall be imposed (in

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