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73d C ONGRESS . SESS. II. CH. 866. JUNE 28, 1934 . "Cigar leaf tobacco ." (j) The term "cigar leaf tobacco" means all leaf tobacco clas- sified in classes 4, 5, and 6 in the United States Department of Agriculture, Bureau of Agricultural Economics, Service and Regulatory Announcements Numbered 118 . 'Virginia sun-cured
(k) The term "Virginia sun-cured tobacco" means all sun-cured tobacco." tobacco classified as type 37 in the United States Department of Agriculture, Bureau of Agricultural Economics, Service and Regulatory Announ cements Numbered 118 . Declared policy . SEC. 2 . It is hereby declared to be the policy of Congress to promote the orderly marketing of tobacco in interstate and foreign commerce, to enable producers of tobacco to stabilize their markets agains t undu e and excess ive fl uctuat ions, t o prev ent un fair c ompeti - tion and practices in putting tobacco into the channels of interstate and forei gn co mmerc e, a nd to more eff ectiv ely b alan ce pr oduct ion and consu mptio n of toba cco, and t o re lieve the pres ent e merge ncy with r espect to to bacco . Imposi tion .
IMPOSITION Orderly marketing . Stabilizing markets . SEO . 3 . (a) There is hereby levied and assessed on the sale of tobacco with respect to which the tax is applicable a tax at the rate of 331/3 per centum of the price for which such tobacco is sold : Proviso.
Provided, however, That if the Secretary of Agriculture determines ow er rate permit - ted . and proclaims that the declared policy of this Act is best effectuated thereby, the rate of tax shall, for such period as the Secretary of Agriculture designates, be at such lower rate (not less than 25 per centum of the price for which such tobacco is sold) as he may prescribe . (b) The tax provided for by subsection (a) of this section shall be applicable to all tobacco harvested in the crop year 1934-1935, except Maryland tobacco, Virginia sun-cu red tobacco, and cigar leaf tobacco . Thereafter whenever the Secretary of Agriculture determines that the persons who own, rent, share crop, or control three fourths of the land customarily engaged in the production of any particular type of tobacco favor the levy of the tax thereon and that the imposition of the tax thereon is necessary for the orderly marketing of such tobacco in interstate and foreign com- merce and to effectuate the declared policy of this Act, he shall proclaim such determination at least sixty days prior to the next succeeding crop year, and the tax shall thereafter apply to tobacco of such type harvested during the crop year next following the date of such proclamation . The tax provided for by subsection (a) of this section shall not apply to any tobacco harvested after April 30, 1936 . (c) The provisions of this Act shall be applicable to the United States and its possessions, except the Philippine Islands, the Virgin Islands, American Samoa, the Canal Zone, and the island of Guam . Sales tax . Tax to apply to to- hacco harvested in crop year 1934-35 ; ex- ception . Inoperative there- after unless it be de- termined special type requires imposition . Secretary'sproclama- tion to issue before crop year . Duration of provi- sion. Territory embraced . Exemptions .
EXEMPTIONS P ublic experiment station, etc . Crop prior to 1934-35 . Identification . DECLARED POLICY SEC. 4. (a) No tax shall be imposed under this Act- (1) Upon the tobacco harvested by any publicly owned experi- mental station or agricultural laboratory ; or (2) Upon tobacco harvested prior to the crop year 1934-1935 . (b) Under such rules and regulations as the Commissioner, with the approval of the Secretary of the Treasury, may prescribe, every person who, at the time the tax becomes applicable with respect to
