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SEC. 4501 Continued
(c)-- May 29, 1956, H.R. 7030, P.L. 84-545, $ 19, 70 Stat. 221:
(date

Amended Sec. 4501(c) (n. 558, p. 809 above) by striking out each changed) place it appeared

“1957"
and inserting in lieu thereof-

"1961".
Effective Date:
January 1, 1956.

(Id., $ 22, 70 Stat. 221.) Do... Sept. 2, 1958, H.R. 7125, P.L. 85-859, $ 162(b), 72 Stat. 1306: (last sentence Amended Sec. 4501(c) (as amended by P.L. 84-545, § 19) by rerepealed) pealing the last sentence thereof.

Effective Date:
January 1, 1959.

(Id., & 1(c), 72 Stat. 1275. See n. 445, p. 671 above.)
Do.--- July 6, 1960, H.R. 12311, P.L. 86-592, $ 2, 74 Stat. 330:
(date

Amended Sec. 4501(c) (as amended by P.L. 84-545, $ 19, and P.L. changed) 85-859, $ 162(b)) by striking out each place it appeared

“June 30, 1961"
and inserting in lieu thereof-

“September 30, 1961".
Applicability:

Indicated by the terms of the amendment. Do.

Mar. 31, 1961, H.R. 5463, P.L. 87-15, $ 2(a), 75 Stat. 40: (date

Amended Sec. 4501(c) (as amended by P. L. 86-592, $ 2) by striking changed) out each place it appeared

“September 30, 1961"
and inserting in lieu thereof-

"December 31, 1962".
Applicability:

Indicated by the terms of the amendment. Do..-- May 24, 1962, H.R. 10607, P.L. 87–456, § 302(b), 76 Stat. 77: (redesignated, Amended Sec. 4501 (n. 558, p. -- above) by redesignating subsection amended) (c) as subsection (b) and amending such subsection as set forth under

subsection (b) above.
Effective Date:
August 31, 1963.

(Id. $ 501(a), 76 Stat. 78. See n. 559, p. 809 above.)
SEC. 4502. DEFINITIONS (68A Stat. 534):
(4).

May 29, 1956, H.R. 7030, P.L. 84-545, $ 20, 70 Stat. 221:

Amended Sec. 4502(4) 560 (relating to definitions for purposes of taxes on sugar)

(1) by striking out in the first sentence the parenthetical word (Clerget)”; and

(2) by deleting the second sentence thereof.

560 Paragraph (4) of section 4502 originally read as follows:

“(4) 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).”

SEC. 4502—Continued
(4) (amended 1956—Continued

Effective Date:
January 1, 1956.

(Id., $ 22, 70 Stat. 221.) (5)

June 25, 1959, H.R. 7120, P.L. 86-70, $ 22(c), 73 Stat. 146:
Amended Sec. 4502 (5) 561 by striking out-

"the Territories of Hawaii and Alaska"
and inserting in lieu thereof-

"the Territory of Hawaii".
Effective Date:
January 3, 1959.

(Id., $ 22(i), 73 Stat. 147.)
Do... July 12, 1960, H.R. 11602, P.L. 86–624, § 18(f), 74 Stat. 416:

Amended Sec. 4502(5) (as amended by P.L. 86-70, § 22(c)) by striking out

"the Territory of Hawaii,”.
Effective Date:
August 21, 1959.

(Id., $ 18(k), 74 Stat. 416.) SEC. 4504. IMPORT TAX IMPOSED AS TARIFF DUTY (68A Stat.

535): In part.---- May 29, 1956, H.R. 7030, P.L. 84-545, § 21(a), 70 Stat. 221: (clause added) Amended Sec. 4504 562 by inserting before the period at the end

the following new clause:

", and except that such tax may be subject to refunds as a tax

under the provisions of section 6418(a)".
Effective Date:
January 1, 1956.

(Id., $ 22, 70 Stat. 221.)
Repealed. -- May 24, 1962, H.R. 10607, P.L. 87–456, § 302(d), 76 Stat. 77:
(in

Amended Subchapter A of Chapter 37 (relating to taxes on sugar)
by repealing section 4504.
Effective Date:
August 31, 1963.

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

561 Paragraph (5) of section 4502 originally read as follows:

(5) UNITED STATES.-- Term ‘United States' shall be deemed to include the States, the Territories of Hawaii and Alaska, the District of Columbia, and Puerto Rico."

562 Section 4504 originally read as follows (68A Stat. 535): “SEC. 4504. IMPORT TAX IMPOSED AS TARIFF DUTY.

“The tax imposed by section 4501(b) shall be levied, assessed, collected, and paid in the same manner as a duty imposed by the Tariff Act of 1930 (46 Stat. 590; 19 U.S.C., chapter 4) and shali be treated for the purposes of all provisions of law relating to the customs revenue as a duty imposed by such act, except that for the purposes of sections 336 and 350 of such act (the so-called flexible tariff and trade agreements provisions; 46 Stat. 701; 48 Stat. 943; 19 l'.S.C. 1336, 13513 such tax shall not be considered a duty or import restriction, and except that no preference with respect to such tax shall be accorded any articles imported or brought into the United States."

CH. 37, SUBCHAPTER B-COCONUT AND PALM OIL (68A Stat.

536–537): Table ---- May 24, 1962, H.R. 10607, P.L. 87–456, § 302(d), 76 Stat. 77: (repealed) Repealed the table of sections for Subchapter B of Chapter 37,

which read as follows:
“Subchapter B—Coconut and Palm Oil

"Sec. 4511. Imposition of tax.
"Sec. 4512. Definition of first domestic processing.
“Sec. 4513. Exemptions.

"Sec. 4514. Cross reference to general administrative provisions.”
See n. 556, p. 808 above.
Effective Date:
August 31, 1963.

(Id., $ 501(a), 76 Stat. 78. See n. 559, p. 809 above.) SEC. 4511. IMPOSITION OF TAX (68A Stat. 536): In full.----- May 24, 1962, H.R. 10607, P.L. 87-456, § 302(d), 76 Stat. 77: (repealed) Amended Subchapter B of Chapter 37 (relating to tax on coconut

and palm oil) by repealing Sec. 4511.563 See n. 556, p. 808 above.
Effective Date:
August 31, 1963.

(Id., § 501 (a), 76 Stat. 78. See n. 559, p. 809 above.) ANCILLARY PROVISIONS: Aug. 1, 1955, H.R. 6059, P.L. 84–196, § 304, 69 Stat. 426: "SEC. 304. SUSPENSION OF 2 CENTS PER POUND ADDITIONAL PROCESSING TAX

ON COCONUT OIL. "The authority contained in paragraph 5 of article IV of the revised agreement [Philippine Trade Agreement) to suspend the provisions of section 4511(b) of the Internal Revenue Code of 1954 may be exercised by the President by proclamation.". Aug. 30, 1957, H.R. 2842, P.L. 85-235, § 3, 71 Stat. 516:

Section 3 of Public Law 85–235, entitled "An Act to amend the Tariff Act of 1930 to provide for the temporary free importation of certain tanning extracts, and to amend the Internal Revenue Code of 1954 to suspend temporarily the tax on the processing of coconut oil”, provided as follows:

"Sec. 3. 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 coconut 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 such oil, fatty acids, or salts, during the period beginning with the first day of the first month which begins more than ten days after the date of the enactment of this Act (August 30, 1957] and ending with the close of June 30, 1960.”

563 Section 4511 read as follows (68A Stat. 536): "SEC. 4511. IMPOSITION OF TAX.

"(a) GENERAL. There is hereby imposed upon the first domestic 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 otherwise processed), or any combination or mixture containing a substantial quantity of any one or more of such oils, fatty acids, or salts, a tax of 3 cents per pound, to be paid by the processor

"(b) ADDITIONAL RATE ON COCONUT OIL.—There is hereby imposed (in addition to the tax imposed by the preceding subsection) a tax of 2 cents per pound, to be paid by the processor, upon the first domestic processing of coconut oil or of any combination or mixture containing a substantial quantity of coconut oil with respect to which oil there has been no previous first domestic processing.

"(c) TERMINATION OF ADDITIONAL RATE.--The tax imposed by subsection (b) shall not apply to any domestic processing after July 3, 1974."

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, palm

kernel 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

Stat. 536): 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. 4512.564 See n. 556, p. 808 above.

564 Section 4512 read as follows (68A Stat. 536): “SEC. 4512. DEFINITION OF FIRST DOMESTIC 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. -- 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. 4513.585 See n. 556, p. 808 above.
Effective Date:
August 31, 1963.

(Id., $ 501(a), 76 Stat. 78. Sea 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., 8 501(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, 83, 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 (68 A 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. "(6) 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 im

posed 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), Îumber (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]

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