75Ta CONGRESS, 1ST SESSION-CH . 898-SEPTEMBER 1, 1937 TAX ON THE MANUFACTURE OF SUGAR SEC . 402. (a) Upon manufactured sugar manufactured in the United States, there shall be levied, collected and paid a tax, to be paid by the manufacturer at the following rates (1) On all manufactured sugar testing by the polariscope ninety-two sugar degrees, 0 .465 cent per pound, and for each add itional sugar de gree sho wn by the polaris copic te st, 0 . 0 0 87 5 cen t per po und addi tional, and fra ctions o f a degr ee in pr opor tion ; (2) On all manufactured sugar testing by the polariscope less than ninety-two sugar degrees, 0 .5144 cent per pound of the total sugars therein . (b) Any person who acquires any sugar which is to be manu- factured into manufactured sugar but who, without further refining or otherwise improving it in quality, sells such sugar as manufac- tured sugar or uses such sugar as manufactured sugar in the pro- duction of other articles for sale shall be considered for the purposes of this section the manufacturer of manufactured sugar and, as such, liable for the tax hereunder with respect thereto . (c) The manufacturer shall file on the last day of each month a return and pay the tax with respect to manufactured sugar manu- fa ctured after the effective date of this title (1) which has been sold , or used in the production of other articles, by the manufacturer Bur- in the preceding month (if the tax has not already been paid) and (2) which has not been so sold or used within twelve months ending during the preceding calendar month, after it was manufactured (if the tax has not already been paid) : Provided, That the first return and payment of the tax shall not be due until the last day of the second month following the month in which this title takes effect . For th e purpos e of det ermining whether sugar ha s been s old or us ed within twelve months after it was manufactured sugar shall be con- si dered to have been sold or use d in the order in which it wa s manufactured . (d) No tax shall be required to be paid upon the manufacture of manufactured sugar by, or for, the producer of the sugar beets or sugarcane from which such manufactured sugar was derived, for con- sumption by the producer's own family, employees, or household . IMPORT COMPENSATING TAX SEC. 403. (a) In addition to any other tax or duty imposed by law, there shall be imposed, under such regulations as the Commissioner of Customs shall prescribe, with the approval of the Secretary of the Treasury, a tax upon articles imported or brouglit into the United States as follows (1) On all manufactured sugar testing by the polariscope ninety-two sugar degrees, 0 .465 cent per pound, and for each ad ditional sugar d egree sh own by th e polari scopic t est, 0 .0 08 75 cent per pound additional, and fractions of a degree in pro- portion ; (2) On all man ufacture d sugar testing by the po lariscop e less than ninety-two sugar degrees 0 .5144 cent per pound of the total sugars therein ; (3) On all articles composed in chief value of manufactured sugar 0 .5144 cent per pound of the total sugars therein . (b) Such tax shall be levied, assessed, collected, and paid in the same manner as a duty imposed by the Tariff Act of 1930, and shall be treated for the purposes of all provisions of law relating to the 12 5151 '-3 7-6 8 Tax on manufacture of sugar . Rates . 913 Sugar sold or used as man ufactured su gar, tax . Monthly returns and tax payments . Proviso . First return and payment . Order of sale or use . No tax on pro- ducer's personal, etc ., consumption . Imp ort compensat - ing tax. Tax on imports . Rates . Collection, etc. 46 Stat . 590.
