Page:United States Statutes at Large Volume 49 Part 1.djvu/823

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778 Vol.48,p.603. E xemption certifi- cates ; assignment. Vol. 48, p. 599. Tax and exe mpti ons . Cotton retained for household use . Rerr Tobacco Act (Tobacco Control Act), amendments. Vol. 48, p. 1275. Pest, p. 1106 . Tit le. Def init ions . "Pue rto Ric an to- bacco ." "Ci gar- wrap per to- bacco." Vol.48,p.1276. Declared policy. Vol.48,p.1276. Imposition of tax; exemption . Aut hority t o impose tax after 1935-1936 crop harvested . 74TH CONGRESS . SESS . I. OH. 641. AUGUST 24, 1935 . any cotton gin, incurred additional expenses in connection with the administration of this Act with respect to cotton ginned during the crop year 1935-1936 or any subsequent crop year in which this Act is in effect, and who applies to the Secretary therefor, compensation in the amount of such additional expenses, but not in excess of the rate of 25 cents per bale of such cotton ginned by such person, provided proof satisfactory to the Secretary of Agriculture is furnished that the additional expenses for which such person makes application have not been passed on in any manner whatsoever ." SEC. 41 . Section 9 (d) of such Act of April 21, 1934, as amended (relating to transfer of exemption certificates), is amended by inserting after the first sentence thereof the following new sentence . " No rule or regulation of the Secretary of Agriculture shall prohibit the tran sfer or a ssig nment by a cot ton produ cer of ce rtif icate s is sued or reissued to him if such transfer or assignment is to another cotton producer who is a resident of the same State ." SEC. 42 . Section 4 of such Act of April 21, 1934, as amended, is amended by inserting at the end thereof the following new s ub- sec tion "(h) The Secretary of Agriculture is directed to exempt by regu- lation from the payment of the tax on the ginning of cotton as levied under authority of this Act, an amount of lint cotton not in excess of one hundred and ten pounds, produced by or for any producer and retained for domestic use in his hpusehold ." A MEND MEN TS TO RFRR TOBACCO ACT SEC. 43 . The title of the Act entitled "An Act to place the tobacco- growing industry on a sound financial and economic basis, to prevent unfair competition and practices in the production and marketing of tobacco entering into the channels of interstate and foreign commerce, and for other purposes ", approved June 28, 1934, is ame nded to read as follows "An Act to place the tobacco-growing industry on a sound financial and economic basis, to prevent unfair competition and practices in the product ion and marketi ng of t obacco e ntering into t he chann els of interstate and foreign commerce, to raise revenue, and for other pu rpo ses ." SEC. 44 . Section 1 of said Act is amended by adding at the end thereof the following new subsections "( 1) The term `Puerto Rican tobacco' means all leaf tobacco classified as type 46 in the United States Department of Agricul- ture, Bureau of Agricultural Economics, Service and Regulatory Announcements Numbered 118 ." "(m) The term 'cigar-wrapper tobacco' means all leaf tobacco classified in class 6 in the United States Department of Agricul- ture, Bureau of Agricultural Economics, Service and Regulatory Announcements Numbered 118 ." SEC . 45 . Section 2 of said Act is amended by inserting after the words " consumption of tobacco " a comma and the words " to raise revenue," . SEC. 46. Subsection (b) of section 3 of said Act is amended by striking out the period and the remainder of the subsection following the first sentence and inserting in lieu thereof the followi ng : " an d to all tobacco harvested in the crop year 1935-1936, except Maryland tobacco, Puerto Rican tobacco, and cigar wrapper tobacco . There- after whenever the Secretary of Agriculture determines (1) that the imposition of the tax upon any particular type of tobacco is necessary for the orderly marketing of such tobacco in interstate and foreign