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 May 24, 1962, H.R. 10607, P.L. 87-456, § 302 (d), 76 Stat. 77: Repealed the table of sections for Subchapter A of Chapter 38, which read as follows: (repealed) SEC. 4521. "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 Incidentally, as applied to tables of repealed sections, the term "amended" in the above-quoted language apparently is to be construed as meaning "repealed" or "stricken out".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 B 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." In full... (repealed) 11 569 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 (repealed) May 24, 1962, H.R. 10607, P.L. 87-456, § 302(d), 76 Stat. 77: 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) SEC. 4551. In full... (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.) IMPOSITION OF TAX (68A Stat. 542): May 24, 1962, H.R. 10607, P.L. 87-456, § 302(d), 76 Stat. 77: 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] SEC. 4552. DEFINITIONS (68A Stat. 542): In full SEC. 4553. In full..... (repealed) May 24, 1962, H.R. 10607, P.L. 87-456, § 302(d), 76 Stat. 77: Effective Date: August 31, 1963. (Id., § 501(a), 76 Stat. 78. See n. 559, p. 809 above.) EXEMPTION (68A Stat. 542): May 24, 1962, H.R. 10607, P.L. 87-456, § 302(d), 76 Stat. 77: Repealed Sec. 4553, 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.) CH. 38, SUBCHAPTER E-ANIMAL AND VEGETABLE OILS AND SEEDS (68A Stat. 543-544): NOTE: The table of parts for Subchapter E of Chapter 38 was as follows (68A Stat. 543): "Part I. Animal oils. "Part II. Seeds and seed oils. "Part III. Manufactures and compounds." CH. 38, SUBCH. E, PART I—ANIMAL OILS (68A Stat. 543): Table (repealed) "Sec. 4561. Imposition of tax. "Sec. 4562. Exemptions for United States vessels." See n. 567, p. 815 above. Footnote 570—Continued provide, a tax at the rates specified. For the purposes of such tax, the term 'United States' includes Puerto Rico. "(1) IN GENERAL.-Lumber, rough or planed or dressed on one or more sides, except flooring made of maple (other than Japanese maple), birch, or beech, $3 per 1,000 feet, board measure. "(2) WOOD DOWELS.— (A) Dowels made of fir, spruce, pine, hemlock, larch, or cedar (except cedar commercially known as Spanish cedar), 75 cents per 1,000 feet, board measure. (B) Dowels made of Japanese maple, Japanese white oak, teak, box, ebony, lancewood, or lignum vitae, $3 per 1,000 feet, board measure. (C) Dowels made of wood and for which no rate of tax is specified under subparagraph (A) or (B), $1.50 per 1,000 feet, board measure." As originally enacted, section 4551 did not take effect until January 1, 1955 (P.L. 591, § 7851 (a) (4), 68A Stat. 920). However, in order to give immediate effect to the provisions of paragraph (2) (relating to wood dowels), P.L. 83–595, § 3 (Aug. 16, 1954, H.R. 2763, 68 Stat. 731) amended the corresponding section (3424) of the Internal Revenue Code of 1939 by inserting after "board measure;" the following language: "dowels made of fir, spruce, pine, hemlock, larch, or cedar (except cedar commercially known as Spanish cedar), 75 cents per thousand feet, board measure; dowels made of Japanese maple, Japanese white oak, teak, box, ebony, lancewood, or lignum vitae, $3 per thousand feet, board measure; dowels made of other wood, $1.50 per thousand feet, board measure;”. Section 4 of P.L. 83-595 provided that this amendment "shall be effective as to dowels entered, or withdrawn from warehouse, for consumption on or after the day following the date of the enactment of this Act and shall apply also to any dowels entered or withdrawn before that day with respect to which the liquidation of the entry or withdrawal has not become final by reason of section 514, Tariff Act of 1930." For text of section 7851, see n. 901, p. 1196 below. CH. 38 E I-Continued Table (repealed 1962)-Continued Effective Date: August 31, 1963. (Id., § 501(a), 76 Stat. 78. See n. 559, p. 809 above.) SEC. 4561. IMPOSITION OF TAX (68A Stat. 543): In full..... (repealed) May 24, 1962, H.R. 10607, P.L. 87-456, § 302(d), 76 Stat. 77: Effective Date: August 31, 1963. (Id., § 501(a), 76 Stat. 78. See n. 559, p. 809 above.) SEC. 4562. EXEMPTIONS FOR UNITED STATES VESSELS (68A Stat. 543): In full... (repealed) May 24, 1962, H.R. 10607, P.L. 87-456, § 302(d), 76 Stat. 77: Effective Date: August 31, 1963. (Id., § 501(a), 76 Stat. 78. See n. 559, p. 809 above.) CH. 38, SUBCH. E, PART II-SEEDS AND SEED OILS (68A Stat. 543-544): Table... (repealed) SEC. 4571. In full... (repealed) May 24, 1962, H.R. 10607, P.L. 87-456, § 302(d), 76 Stat. 77: ter 38, which read as follows: "Sec. 4571. Imposition of tax. "Sec. 4572. Exemption for certain uses of rapeseed oil." See n. 567, p. 815 above. Effective Date: August 31, 1963. (Id., § 501(a), 76 Stat. 78. See n. 559, p. 809 above.) IMPOSITION OF TAX (68A Stat. 543): May 24, 1962, H.R. 10607, P.L. 87-456, § 302(d), 76 Stat. 77: Repealed Sec. 4571, constituting one of the sections of Part II of Subchapter E of Chapter 38 (relating to import taxes on seeds and oils). See n. 567, p. 815 above. Effective Date: August 31, 1963. (Id., § 501(a), 76 Stat. 78. See n. 559, p. 809 above.) SEC. 4572. EXEMPTION FOR CERTAIN USES OF RAPESEED OIL In full... (repealed) (68A Stat. 544): May 24, 1962, H.R. 10607, P.L. 87-456, § 302(d), 76 Stat. 77: Effective Date: August 31, 1963. (Id., § 501(a), 76 Stat. 78. See n. 559, p. 809 above.) |