Page:United States Statutes at Large Volume 53 Part 1.djvu/435

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TABLE OF CONTENTS CHAPTER 32-SUGAR SUBCHAPTER A-MANUFACTURE Sec. 3490. Tax. Sec. 3491. Returns and payment of tax. Sec. 3492. Persons classed as manufacturers. Sec. 3493. Exportation. Sec. 3494. Use as livestock feed or for distillation of alcohol. Sec. 3495. Addition to tax in case of nonpayment. Sec. 3496. Other laws applicable. Sec. 3497. Regulations. Sec. 3498 Effective date of subchapter. SUBCHAPTER B-IMPORTATION Sec. 3500 . Rate of tax. Sec. 3501 . Assessment and payment. SUBCHAPTER C-GENERAL PROVISIONS Sec. 3506 . Penalty for officials investing or speculating in sugar. Sec. 3507. Definitions. Sec. 8508 . Termination of taxes. CHAPTER 32-SUGAR SUBCHAPTER A-MANUFACTURE SEC. 3490. TAX. (a) RATE.- 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 addi- tional sugar degree shown by the polariscopic test, 0.00875 cent per pound additional, and fractions of a degree in proportion; (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) EXEMPTION. -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 consumption by the producer's own family, employees, or household. SEC. 3491. RETURNS AND PAYMENT OF TAX. (a) RETRNS. -T he manufacturer shall file on the last day of each month a return and pay the tax with respect to manufactured sugar, (1) which has been sold, or used in the production of other articles, by the manufacturer during 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). For the purpose of determining whether sugar has been sold or used within twelve months after it was manufactured sugar shall 426