Page:United States Statutes at Large Volume 54 Part 1.djvu/1093

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54 STAT.] 76TH CONG. , 3D SESS.-CHS. 7 85-787-OCT. 9 , 1940 over the offense. The commissioner before whom the defendant is arraigned shall apprise the defendant of his right to make such election and shall not proceed to try the case unless the defendant after being so apprised, signs a written consent to be tried before the commissioner. SEC. 2. In all cases of conviction by United States commissioners an appeal shall lie from the judgment of the commissioner to the district court of the United States for the district in which the offense was committed. The Supreme Court shall prescribe rules of pro- cedure and practice for the trial of cases before commissioners and for taking and hearing of appeals to the said district courts of the United States. SEC. 3. United States commissioners specially designated under authority of section 1 of this Act shall receive for services rendered under this Act the same fees, and none other, as provided for like or similar services in other cases under section 21 of the Act of May 28, 1896 (29 Stat. 184; U. S. C., title 28, sec. 597). SEC. 4 . This Act shall not be construed as in any way repealing or limiting the existing jurisdiction, power, or authority of United States commissioners, including United States commissioners appointed for the several national parks and the United States com- missioners in Alaska. SEC. 5 . The provisions of this Act shall not apply to the District of Columbia. Approved, October 9, 1940. [CHAPTER 786] AN ACT To amend the Commodity Exchange Act, as amended, to extend its provisions to fats and oils, cottonseed, cottonseed meal, and peanuts. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the third sentence of section 2 of the Commodity Exchange Act, as amended, is amended to read as follows: "The word 'commodity' shall mean wheat, cotton, rice, corn, oats, barley, rye, flaxseed, grain sorghums, mill feeds, butter, eggs, Solanum tuberosum (Irish potatoes), wool tops, fats and oils (including lard, tallow, cottonseed oil, peanut oil, soybean oil and all other fats and oils), cottonseed meal, cottonseed, peanuts, soybeans and soybean meal." SEC. 2 . This Act shall take effect sixty days after the date of its enactment. Approved, October 9, 1940. [CHAPTER 787] AN ACT To permit the States to extend their sales, use, and income taxes to persons residing or carrying on business, or to transactions occurring, in Federal areas, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) no person shall be relieved from liability for payment of, collection of, or accounting for any sales or use tax levied by any State, or by any duly constituted taxing authority therein, having jurisdiction to levy such a tax, on the ground that the sale or use, with respect to which such tax is levied, occurred in whole or in part within a Federal area; and such State or taxing authority shall have full jurisdiction and power to levy and collect any such tax in any Federal area within such State to the same extent and with the same effect as though such area was not a Federal area. 1059 Appeal. Rules of procedure, etc. Fees. Existing jurisdic- tion, etc. Nonapplication to D.O . October 9, 1940 [H. R. 4088] [Public, No. a181 Commodity Ex- change Act, amend- ment. "Commodity" de- fined. 62 Stat. 205 . 7U.S.C., Supp. V, 12. Post, p. 1116 . Effective date. October 9, 1940 [H. R. 66871 [Public, No. 819] Extension of State sales or use tax to Federal areas.