PUBLIC LAW 352-MAY 21, 19 52
[66 S T A T
Secretary of the Treasury shall prescribe: Provided, That all such articles, when withdrawn for consumption or use in the United States, shall be subject to the duties, if any, imposed upon such articles by the revenue laws in force at the date of their withdrawal; and on such articles which shall have suffered diminution or deterioration from incidental handling or exposure, the duties, if payable, shall be assessed according to the appraised value at the time of withdrawal from entry hereunder for consumption or entry under the mMiu'^"*^ require- general tariff law: Provided further, That imported articles provided for herein shall not be subject to any marking requirements of the general tariff laws, except when such articles are withdrawal for consumption or use in the United States, in which case they shall not be released from customs custody until properly marked, but no additional duty shall be assessed because such articles were not sufficiently Abandonment. marked wheu imported into the United States: Provided further, That at any time during or within three months after the close of the trade fair, any article entered hereunder may be abandoned to the Government or destroyed under customs supervision, whereupon any tody! '***""' *^"'" duties on such article shall be remitted: Provided further, That articles which have been admitted without payment of duty for exhibition under any tariff law and which have remained in continuous customs custody or under a customs exhibition bond and imported articles in bonded warehouses under the general tariff law may be accorded the privilege of transfer to and entry for exhibition at the said trade fair under such regulations as the Secretary of the Treasury shall Sole consignee; prescribe: And provided f mother. That the Washington State-Far East expenses. International Trade Fair, Incorporated, a corporation, shall be deemed, for customs purposes only, to be the sole consignee of all merchandise imported under the provisions of this Act, and that the actual and necessary customs charges for labor, services, and other expenses in connection with the entry, examination, appraisement, release, or custody, together with the necessary charges for salaries of customs officers and employees in connection with the supervision, custody of, and accounting for, articles imported under the provisions of this Act, shall be reimbursed by the Washington State-Far East International Trade Fair, Incorporated, a corporation, to the Government of the United States under regulations to be prescribed by the Deposit of re- Secretary of the Treasury, and that receipts from such reimbursements shall be deposited as refunds to the appropriation from which paid, in the manner provided for in section 524, Tariff Act of 1930, as 46 Stat. 741. amended (U.S.C. 1946 edition, title 19, sec. 1524). Approved May 21, 1952.
Public Law 352 May 21, 1952 [H.R.5998]
55 Stat. 716. 65 Stat. 535. 26 USC 3406.
CHAPTER 319
AN ACT To amend the excise tax on photographic apparatus.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled. That (a) the second sentence of section 3406(a)(4) of the Internal Revenue Code as amended by section 486(a) of the Revenue Act of 1951 is further amended by adding after the comma following the words "to X-ray film" the following: "to unperforated microfilm,". (b) The provisions of subsection (a) shall be effective as of November 1, 1951. Approved May 21, 1952.
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