Page:United States Statutes at Large Volume 61 Part 3.djvu/348

 61 STAT.] July 4, 1946 PHILIPPINES--TRADEOt 2 2 1 9 4 6 Oct.22, 1946 separate existence as an oil, fat, or grease. 53 Stat. 267 and 268." (53 Stat.) Pt. 1 (267 and 268, Ch. 2) ANNEX X Internal Revenue Code of the United States, as amended to May 1, 1946. "CHAPTER 32. Sugar. "SEC. 3500. Rate of Tax. "In addition to any other tax or duty imposed by law, there shall be imposed, under such regulations as the Commissioner of Customs shall prescribe, with the approval of the Secretary, a tax upon articles imported or brought into the United States as follows: "(1) On all manufactured sugar testing by the polariscope ninety- two sugar degrees, 0.465 cent per pound, and for each additional sugar degree shown by the polariscopic test, 0.00875 cent per pound additional, and fractions of a degree in proportion; "(2) On all manufactured sugar testing by the polariscope less than ninety-two sugar degrees 0.5144 cent per pound of the total sugars therein; "(3) On all articles composed in chief value of manufactured sugar 0.5144 cent per pound of the total sugars therein. 53 Stat. 428." "SEC. 3507. Definitions. "(b) Manufactured sugar. -The term 'manufactured sugar' means any sugar derived from sugar beets or sugar cane, which is not to be, and which shall not be, further refined or otherwise improved in quality; except sugar in liquid form which contains nonsugar solids (excluding any foreign substance that may have been added) equal to more than 6 per centum of the total soluble solids, and except also sirup of cane juice produced from sugar cane grown in continental United States. "The grades or types of sugar within the meaning of this definition shall include, but shall not be limited to, granulated sugar, lump sugar, cube sugar, powdered sugar, sugar in the form of blocks, cones, or molded shapes, confectioners' sugar, washed sugar, centrifugal sugar, clarified sugar, turbinado sugar, plantation white sugar, mus- covado sugar, refiners' soft sugar, invert sugar mush, raw sugar, sirups, molasses, and sugar mixtures. "(c) Total sugars. -The term 'total sugars' means the total amount of the sucrose (Clerget) and of the reducing or invert sugars. The total sugars contained in any grade or type of manufactured sugar shall be ascertained in the manner prescribed in paragraphs 758, 759, 762, and 763 of the United States Customs Regulations (1931 edition). 53 Stat. 428 and 429." (53 Stat.) Pt. 1 (426, 428, and 429, Ch. 2). ANNEX XI Constitution of the Philippines as amended to May 1, 1946. "ARTICLE I.-THE NATIONAL TERRITORY "SECTION 1. The Philippines comprises all the territory ceded to the United States by the Treaty of Paris concluded between the 2631 26 U. S. o. 2491. 26U. S.. 0. 30o. Post, p. 2633. 26U.S. C. 3507.

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