Page:United States Statutes at Large Volume 48 Part 1.djvu/282

256 Tax exemptions, ships' stores, supplies, Vol . 47, p. 26 6, amended . Eleciric energy for domestic or commercial consumption . Tax pa ym ent by vendor . Res ale to tenan ts construed . Provisions Inappli- cable . Vol . 47, pp . 267-269 . Sale to Fe deral , St ate, etc ., governments . Public-owned plants . Electric energy fur- nished prior to Sep- tem ber 1, 1933 . June 16, 1933 . [H.R. 5208 .1 [Public, No . 74 .] United States courts . Arrest of probationer, wherever found. Vol.43,p. 1260. U.S.C.,p. 516. 73d CONGRESS . SESS. I. CHS. 96, 97. JUNE 16, 1933 . " SEC. 630. EXE MPT ION FRO M TAX OF C ERT AIN SUP PLI ES FOR VESSELS " Under regulations prescribed by the Commissioner, with the approval of the Secretary, no tax under this title shall be imposed upon any article sold for use as fuel supplies, ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or of any foreign nation, vessels employed in the fisheries or in the whaling business, or actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions . Articles manu- factured or produced with the use of articles upon the importation of which tax has been paid under this title, if laden for use as supplies on such vessels, shall be held to be exported for the purposes of section 601 (b) ." SEC . 6 . (a) Effective September 1, 1933, section 616 of the Revenue Act of 1932 is amended to read as follows " SEC. 616. TAX ON ELECTRI CAL ENERGY FOR DOMESTIC OR COMMERCIAL CONSUMPTION "(a) There is hereby imposed upon electrical energy sold for domestic or commercial consumption and not for resale a tax equiv- alent to 3 per centum of the price for which so sold, to be paid by the vendor under such rules and regulations as the Commissioner, with the approval of the Secretary, shall prescribe . The sale of electrical energy to an owner or lessee of a building, who purchases such electrical energy for resale to the tenants therein, shall for the purposes of this section be considered as a sale for consumption and not f or resale , but the resale t o the ten ant shall not be c onsidered a sale for consumption . "(b) The provisions of sections 619, 622, and 625 shall not be applicable with respect to the tax imposed by this section . "(c) No tax shall be imposed under this section upon electrical energy sold to the United States or to any State or Territory, or political subdivision thereof, or the District of Columbia . None of the provisions of this section shall apply to publicly owned electric and power plants . The right to exemption under this subsection shall be evidenced in such manner as the Commissioner, with the approval of the Secretary, may, by regulation, prescribe ." (b) Despite the provisions of this section the tax imposed under section 616 of the Revenue Act of 1932 before its amendment by this section on electrical energy furnished before September 1, 1933, shall be imposed, collected, and paid in the same manner and shall be subj ect to the s ame pr ovisio ns of law (in cludin g pena lties) as if this se ction had no t been enact ed . Approved, June 16, 1933, 1 p .m . [CHAPTER 97 .] AN ACT To amend the probation law . Be it enacted by the Senate and House o f Representatives o f the United States o f America in Congress assembled, That the first sentence of the second paragraph of section 2 of the Act of March 4, 1925, entitled "An Act to provide for the establishment of a proba- tion system in the United States courts, except in the District of Columbia " (U.S .C ., title 18, sec . 725), be, and the same is hereby, amended to read as follows . `At any time within the probation