Chapter 520. To amend the Act entitled “An Act defining butter, also imposing a tax upon and regulating the manufacture, sale, importation, and exportation of oleomargarine,” approved August 2, 1886, as amended, and for other purposes
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CHAP. 520.— An Act To amend the Act entitled “An Act defining butter, also imposing a tax upon and regulating the manufacture, sale, importation, and exportation of oleomargarine,” approved August 2, 1886, as amended, and for other purposes. March 4, 1931.[[H. R. 16836](/us/bill/71/hr/16836).][[Public, No. 867](/us/pl/71/867).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, That the secondOleomargarine.Special taxes.Vol. 24, p. 209, amended. paragraph of section 3 of the Act entitled “An Act defining butter, also imposing a tax upon and regulating the manufacture, sale, importation, and exportation of oleomargarine,” approved August 2, [U.
S. C., p. 741](/us/usc/p741).1886, as amended (U. S. C., title 26, sec. 207), is amended to read as follows: " “And any person that sells, vends, or furnishes oleomargarine forManufacturer of, construed. the use and consumption of others, except to his own family table without compensation, who shall add to or mix with such oleomargarine any substance which causes such oleomargarine to be yellow in color, determined as provided in subsection
(b)of section 8, shall also be held to be a manufacturer of oleomargarine within the meaning of this Act and subject to the provisions thereof.” " Sec. 2. Section 8 of such Act of August 2, 1886, as amendedVol. 24, p. 210; Vol. 32, p. 194, amended.[U. S. C., pp. 741, 777](/us/usc/p741/777).Rate of taxes levied. (U. S. C., title 26, sec. 546), is amended to read as follows: " “Sec. 8.
(a)Upon oleomargarine which shall be manufactured and sold, or removed for consumption or use, there shall be assessed and collected a tax at the rate of one-fourth of 1 cent per pound, to be paid by the manufacturer thereof; except that such tax shall be at the rate of 10 cents per pound in the case of oleomargarine which is yellow in color. 1550 “(b) Artificial coloring.Measurement of. For the purposes of subsection
(a)and of section 3, oleomargarine shall be held to be yellow in color when it has a tint or shade containing more than one and six-tenths degrees of yellow, or of yellow and red collectively, but with an excess of yellow over red, measured in the terms of the Lovibond tintometer scale or its equivalent.Regulations to be prescribed. Such measurements shall be made under regulations prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, and such regulations shall provide that the measurements shall be applied in such manner and under such conditions as will, in the opinion of the commissioner, insure as nearly as practicable that the result of the measurement will show the color of the oleomargarine under the conditions under which it is customarily offered for sale to the consumer. “(c) Stamps. The tax levied by this section shall be represented by coupon stamps; and the provisions of existing laws governing the engraving, issue, sale, accountability, effacement, and destruction of stamps relating to tobacco and snuff, as far as applicable, are hereby made to apply to stamps provided for by this section.” " Sec. 3. Agricultural Marketing Act, amended.*Ante*, p. 18. That section 15 or the Agricultural Marketing Act, approved June 15, 1929, is amended by adding at the end thereof a new subdivision to read as follows: " “(g) Agricultural commodities construed. As used in this Act, the term ‘ agricultural commodity ’ includes, in addition to other agricultural commodities, crude gum (oleoresin) from a living tree, and the following products as Vol. 42, p. 1435.processed by the original producer of the crude gum (oleoresin) from which derived: Gum spirits of turpentine and gum rosin, as defined in the Naval Stores Act, approved March 3, 1923.” " Sec. 4. Effective date. This Act shall take effect upon the expiration of ninety days after the date of its enactment except section 3, which shall take effect upon the approval of this Act. Approved, March 4, 1931.