Page images
PDF
EPUB

SEC. 4511-Continued

ANCILLARY PROVISIONS-Continued

May 29, 1959, H.R. 147, P.L. 86-37, 73 Stat. 64:

"AN ACT

"To suspend temporarily the tax on the processing of palm oil, palm-kernel oil, and fatty acids, salts, and combinations, or mixtures thereof.

"Be it enacted by the Senate and House of Representatives of the United States of of America in Congress assembled, That the tax imposed under section 4511(a) of the Internal Revenue Code of 1954 shall not apply with respect to the first domestic processing of palm oil, palm-kernel oil, fatty acids derived therefrom, or salts thereof, or of any combination or mixture solely because such combination or mixture contains a substantial quantity of one or more of such oils, fatty acids, or salts, during the period beginning with the first day of the first month which begins more than 10 days after the date of the enactment of this Act and ending with the close of June 30, 1960."

Apr. 22, 1960, H.R. 8649, P.L. 86-432, 74 Stat. 73:

"AN ACT

"To continue for a temporary period the existing suspensions of the tax on the first domestic processing of coconut oil, palm oil, palm-kernel oil, and fatty acids, salts, combinations, or mixtures thereof.

"Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That

"(1) Section 3 of Public Law 85-235 (71 Stat. 516), approved August 30, 1957 (relating to the temporary suspension of the tax on the first domestic processing of coconut oil); and

"(2) Public Law 86-37 (73 Stat. 64), approved May 29, 1959 (relating to the temporary suspension of the tax on the first domestic processing of palm oil, palmkernel oil, etc.),

are each amended by striking out 'June 30, 1960' and inserting in lieu thereof 'June 30, 1963'."

Oct. 23, 1962, H.R. 5260, P.L. 87-859, 76 Stat. 1138:

"AN ACT

"To continue for an additional three-year period the existing suspensions of the tax on the first domestic processing of coconut oil, palm oil, palm-kernel oil, and fatty acids, salts, combinations, or mixtures thereof.

"Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That-

"(1) Section 3 of Public Law 85-235, as amended (71 Stat. 516), approved August 30, 1957 (relating to the temporary suspension of the tax on the first domestic processing of coconut oil); and

"(2) Public Law 86-37, as amended (73 Stat. 64), approved May 29, 1959 (relating to the temporary suspension of the tax on the first domestic processing of palm oil, palm-kernel oil, etc.),

are each amended by striking out 'June 30, 1963' and inserting in lieu thereof 'June 30, 1966'."

SEC. 4512. DEFINITION OF FIRST DOMESTIC PROCESSING (68A

Repealed. (in full)

Stat. 536):

May 24, 1962, H.R. 10607, P.L. 87-456, § 302(d), 76 Stat. 77: Amended Subchapter B of Chapter 37 (relating to tax on coconut and palm oil) by repealing Sec. 4512.564 See n. 556, p. 808 above.

564 Section 4512 read as follows (68A Stat. 536):

"SEC. 4512. DEFINITION OF FIRST DO MESTIC PROCESSING.

"For the purposes of this subchapter, the term 'first domestic processing' means the first use in the United States, in the manufacture or production of an article intended for sale, of the article with respect to which the tax is imposed, but does not include the use of palm oil in the manufacture of iron or steel products, or tin plate or terne plate, or any subsequent use of palm oil residue resulting from the manufacture of iron or steel products, or tin plate or terne plate."

SEC. 4512 (repealed 1962)-Continued

Effective Date:

August 31, 1963.

(Id., § 501(a), 76 Stat. 78. See n. 559, p. 809 above.)

SEC. 4513. EXEMPTIONS (68A Stat. 536-537):

Repealed. (in full)

-

May 24, 1962, H.R. 10607, P.L. 87-456, § 302(d), 76 Stat. 77:
Amended Subchapter B of Chapter 37 (relating to tax on coconut
and palm oil) by repealing Sec. 4513.565 See n. 556, p. 808 above.
Effective Date:

August 31, 1963.

(Id., § 501(a), 76 Stat. 78. See n. 559, p. 809 above.)

SEC. 4514. CROSS REFERENCE TO GENERAL ADMINISTRATIVE PROVISIONS (68A Stat. 537):

Repealed... May 24, 1962, H.R. 10607, P.L. 87-456, § 302(d), 76 Stat. 77:

(in full)

Amended Subchapter B of Chapter 37 (relating to tax on coconut and palm oil) by repealing Sec. 4514.566 See n. 556 p. 808 above. Effective Date:

August 31, 1963.

(Id., § 501(a), 76 Stat. 78. See n. 559, p. 809 above.)

CHAPTER 38. IMPORT TAXES (68A Stat. 539-548): 567

ANCILLARY PROVISIONS:

Apr. 22, 1959, H.R. 5508, P.L. 86-14, § 3, 73 Stat. 18:

Section 3 of the Act of April 22, 1959 (P.L. 86-14), entitled "An Act to provide

565 Section 4513 read as follows (68A Stat. 536-537):

"SEC. 4513. EXEMPTIONS.

"(a) ACID AND SALTS PREVIOUSLY TAXED.-The tax under section 4511 shall not apply"(1) with respect to any fatty acid or salt resulting from a previous first domestic processing taxed under such section or upon which an import tax has been paid under subchapter E of chapter 38, or

(2) with respect to any combination or mixture by reason of its containing an oil, fatty acid, or salt with respect to which there has been a previous first domestic processing or upon which an import tax has been paid under subchapter E of chapter 38.

"(b) FROM ADDITIONAL TAX on Coconut OIL.-The additional tax imposed by section 4511(b) shall not apply when it is established, in accordance with regulations prescribed by the Secretary or his delegate, that the coconut oil (whether or not contained in a combination or mixture)

"(1) is wholly the production of the Philippine Islands, any possession of the United States, or the Territory of the Pacific Islands (hereinafter in this paragraph referred to as the 'Trust Territory'), or

"(2) was produced wholly from materials the growth or production of the Philippine Islands, any possessions of the United States, or the Trust Territory:

Provided, however, That such additional tax shall apply in respect of coconut oil (whether or not contained in a combination or mixture) so derived from the Trust Territory, to such extent, and at such time after the date of the applicable proclamation, as the President, after taking into account the responsibilities of the United States with respect to the economy of the Trust Territory, shall hereafter determine and proclaim to be justified to prevent substantial injury or the threat thereof to the competitive trade of any country of the free world.

"(c) PROCESSED FOR EXPORTATION.-Upon the giving of bond satisfactory to the Secretary or his delegate for the faithful observance of the provisions of this chapter requiring the payment of taxes, any person shall be entitled, without payment of the tax, to process for exportation any article wholly or in chief value of an article with respect to which a tax is imposed by section 4511." 566 Section 4514 read as follows (68A Stat. 537):

"SEC. 4514. CROSS REFERENCE TO GENERAL ADMINISTRATIVE PROVISIONS.

"See subtitle F for administrative provisions of general application to the taxes imposed under this chapter."

567 As will appear in the text and notes which follow, section 302(d) of P.L. 87-456 repealed, among others, all of the sections in Chapter 38 which related to import taxes on petroleum products (Subchapter A), coal (Subchapter B), copper (Subchapter C), lumber (Subchapter D), animal and vegetable oils and seeds (Subchapter E, Parts I, II, and III). It also repealed sections 4601 [Footnote 567 continued on following page]

CH. 38-Continued

ANCILLARY PROVISIONS (P.L. 86-14, § 3)-Continued

for free importation of articles for exhibition at fairs, exhibitions, or expositions and for other purposes", cited as the "Trade Fair Act of 1959", provided as follows: "SEC. 3. ENTRY OF ARTICLES FOR FAIRS.

"Any article imported or brought into the United States

"(1) which is in continuous customs custody, covered by a customs exhibition bond, or in a foreign trade zone, and

"(2) on which no duty or internal-revenue tax has been paid, may, without payment of any duty or internal-revenue tax, be entered under bond under this section for the purpose of exhibition at a fair, or for use in constructing, installing, or maintaining foreign exhibits at a fair."

See also Chapter 51 (revised 1958), ANCILLARY PROVISIONS, P.L. 86-14, § 5, p. 890 below.

CH. 38, SUBCHAPTER A-PETROLEUM PRODUCTS (68A Stat. 539): Table.... May 24, 1962, H.R. 10607, P.L. 87-456, § 302 (d), 76 Stat. 77: Repealed the table of sections for Subchapter A of Chapter 38, which read as follows:

(repealed)

SEC. 4521.
Repealed.

"Sec. 4521. Imposition of tax."

See n. 567.

Effective Date:

August 31, 1963.

(Id., § 501(a), 76 Stat. 78. See n. 559, p. 809 above.) IMPOSITION OF TAX (68A Stat. 539):

May 24, 1962, H.R. 10607, P.L. 87-456, § 302(d), 76 Stat. 77: Amended Subchapter A of Chapter 38 (relating to import tax on petroleum products) by repealing section 4521.

See n. 567.

Effective Date:

August 31, 1963.

(Id., § 501(a), 76 Stat. 78. See n. 559, p. 809 above.)

Footnote 567—Continued

to 4603, inclusive, which constituted all of the sections in Subchapter G (relating to special provisions applicable to import taxes). All that remained in Chapter 38 were sections 4591 to 4597, inclusive, relating to internal revenue tax on imported oleomargarine.

In making the foregoing repeals section 302(d) of P.L. 87-456 provided that "the tables of sections for such Code [Internal Revenue Code of 1954] are correspondingly amended". But there was no provision for "correspondingly" amending the heading of Chapter 38 to reflect the repeal of all the import taxes imposed thereunder; and no reference was made to the table of subchapters, the subchapters and their headings, the table of parts for Subchapter E, or the headings of the three parts in that Subchapter. Incidentally, as applied to tables of repealed sections, the term "amended" in the above-quoted language apparently is to be construed as meaning "repealed" or "stricken out".

For the text of section 302(d) of P.L. 87-456, see n. 557, p. 808 above.

For the text of the repealed portions of Chapter 38, see Appendix VIII, p. 1295 below.

The table of subchapters for Chapter 38 was as follows (68A Stat. 539):

"SUBCHAPTER A. Petroleum products.

"SUBCHAPTER B. Coal.

"SUBCHAPTER C. Copper.

"SUBCHAPTER D. Lumber.

"SUBCHAPTER E. Animal and vegetable oils and seeds.

"SUBCHAPTER F. Oleomargarine.

"SUBCHAPTER G. Special provisions applicable to import taxes."

CH. 38, SUBCHAPTER B-COAL (68A Stat. 540):

Table..

(repealed)

May 24, 1962, H.R. 10607, P.L. 87-456, § 302(d), 76 Stat. 77: Repealed the table of sections for Subchapter B of Chapter 38 which read as follows:

"Sec. 4531. Imposition of tax.

"Sec. 4532. Exemption where exports exceed imports."

See n. 567.

Effective Date:

August 31, 1963.

(Id., § 501(a), 76 Stat. 78. See n. 559, p. 809 above.)

SEC. 4531. IMPOSITION OF TAX (68A Stat. 540):

Repealed... May 24, 1962, H.R. 10607, P.L. 87-456, § 302(d), 76 Stat. 77 Amended Subchapter B of Chapter 38 (relating to import tax on coal) by repealing section 4531. See n. 567, p. 815 above.

Effective Date:

August 31, 1963.

(Id., § 501(a), 76 Stat. 78. See n. 559, p. 809 above.)

SEC. 4532. EXEMPTION WHERE EXPORTS EXCEED IMPORTS (68A Stat. 540):

Repealed... May 24, 1962, H.R. 10607, P.L. 87-456, § 302(d), 76 Stat. 77: Amended Subchapter В of Chapter 38 (relating to import tax on coal) by repealing section 4532. See n. 567, p. 815 above.

Effective Date:

August 31, 1963.

(Id., § 501(a), 76 Stat. 78. See n. 559, p. 809 above.)

CH. 38, SUBCHAPTER C-COPPER (68A Stat. 541):

Table...

(repealed)

May 24, 1962, H.R. 10607, P.L. 87-456, § 302(d), 76 Stat. 77: Repealed the table of sections for Subchapter C of Chapter 38, which read as follows:

"Sec. 4541. Imposition of tax.

"Sec. 4542. Exceptions."

See n. 567, p. 815 above.

Effective Date:

August 31, 1963.

(Id., § 501(a), 76 Stat. 78. See n. 559, p. 809 above.)

SEC. 4541. IMPOSITION OF TAX (68A Stat. 541): 568

ANCILLARY PROVISIONS:

June 11, 1958, H.R. 10015, P.L. 85-453, § 2, 72 Stat. 184:

"SEC. 2. This Act [suspending until the close of June 30, 1959, import duties on metal scrap] shall not apply to any article provided for in section 4541 of the Internal Revenue Code of 1954."

July 28, 1959, H.R. 6054, P.L. 86-115, § 2, 73 Stat. 264:

"SEC. 2. This Act [suspending until the close of June 30, 1960, import duties or metal scrap] shall not apply to any article provided for in section 4541 of the Internal Revenue Code of 1954."

July 7, 1960, H.R. 11748, P.L. 86-606, § 2, 74 Stat. 361:

"SEC. 2. The first section of this Act [suspending until the close of June 30, 1961, import duties on metal scrap] shall not apply to any article provided for in section 4541 of the Internal Revenue Code of 1954."

568 As indicated below, sections 4541 and 4542, constituting Subchapter C of Chapter 38 and relating to import taxes on copper, were repealed by section 302(d) of P.L. 87-456. For the text of these sections as included in volume 68A of the Statutes at Large, see Appendix VIII, pp. 1295-1296 below.

SEC. 4541-Continued

ANCILLARY PROVISIONS-Continued

July 26, 1961, H.R. 4591, P.L. 87-110, § 2, 75 Stat. 224:

"SEC. 2. The first section of this Act [suspending until the close of June 30, 1962, import duties on metal scrap] shall not apply to any article provided for in section 4541 of the Internal Revenue Code of 1954."

July 1, 1962, H.R. 10095, P.L. 87-514, § 2, 76 Stat. 127:

"SEC. 2. This Act [suspending until the close of June 30, 1963, import duties on metal scrap] shall not exempt any article provided for in section 4541 of the Internal Revenue Code of 1954 from import taxes imposed thereby. This Act shall not suspend any duty with respect to an article provided for in such section 4541 which is entered, or withdrawn from warehouse, for consumption on or before June 30, 1962 (or, if later, on or before the date of the enactment of this Act).” June 29, 1963, H.R. 4174, P.L. 88-50, § 2, 77 Stat. 71:

"SEC. 2. This Act [suspending until the close of June 30, 1964, import duties on metal scrap] shall not exempt any article provided for in section 4541 of the Internal Revenue Code of 1954 from import taxes imposed thereby." 569

In full.. (repealed)

May 24, 1962, H.R. 10607, P.L. 87-456, § 302(d), 76 Stat. 77:

Repealed Sec. 4541 (relating to import taxes on copper, and constituting one of the sections of Subchapter C of Chapter 38). See n. 567, p. 815 above.

Effective Date:

August 31, 1963.

(Id., § 501(a), 76 Stat. 78. See n. 559, p. 809 above.)

SEC. 4542. EXEMPTIONS (68A Stat. 541):

In full................ May 24, 1962, H.R. 10607, P.L. 87-456, § 302(d), 76 Stat. 77: (repealed) Repealed Sec. 4542 (relating to exemptions from import taxes on copper under section 4541, and constituting one of the sections of Subchapter C of Chapter 38).

Effective Date:

August 31, 1963.

(Id., § 501 (a), 76 Stat. 78. See n. 559, p. 809 above.)

CH. 38, SUBCHAPTER D-LUMBER (68A Stat. 542):

Table___

(repealed)

May 24, 1962, H.R. 10607, P.L. 87-456, § 302(d), 76 Stat. 77: Repealed the table of sections for Subchapter D of Chapter 38, which read as follows:

"Sec. 4551. Imposition of tax.

"Sec. 4552. Definitions.

"Sec. 4553. Exemptions."

See n. 567, p. 815 above.

Effective Date:

August 31, 1963.

(Id., § 501 (a), 76 Stat. 78. See n. 559, p. 809 above.)

SEC. 4551. IMPOSITION OF TAX (68A Stat. 542):

In full................ May 24, 1962, H.R. 10607, P.L. 87-456, § 302(d), 76 Stat. 77: (repealed) Repealed Sec. 4551,570 constituting one of the sections of Subchapter D of Chapter 38 (relating to import taxes on lumber). See n. 567 p. 815 above.

Effective Date:

August 31, 1963.

(Id., § 501(a), 76 Stat. 78. See n. 559, p. 809 above.)

569 The repeal of section 4541 did not take effect until August 31, 1963. See n. 559 cited above. 570 Section 4551 of the Internal Revenue Code of 1954 read as follows (68A Stat. 542): "SEC. 4551. IMPOSITION OF TAX.

"In addition to any other tax or duty imposed by law, there is hereby imposed upon the following articles imported into the United States, unless treaty provisions of the United States otherwise [Footnote 570 continued on following page]

« PreviousContinue »