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PUBLIC LAW 85-859-SEPT. 2, 1958
[72 S T A T.
"(3) a farmer or grower of tobacco with respect to the sale of leaf tobacco of his own growth or raising, if it is in the condition as cured on the farm; or "(4) a bona fide association of farmers or growers of tobacco with respect to sales of leaf tobacco grown by farmer or grower members, if the tobacco so sold is in the condition as cured on the farm, and if the association maintains records of all leaf tobacco, acquired or received and sold or otherwise disposed of, in such manner as the Secretary or his delegate shall by regulations prescribe. "(f) CIGARETTE PAPER.—'Cigarette paper' means paper, or any other material except tobacco, prepared for use as a cigarette wrapper. " (g) CIGARETTE PAPERS.—'Cigarette papers' means taxable books or sets of cigarette papers. " (h) CIGARETTE TUBE.—'Cigarette tube' means cigarette paper made i nto a hollow cylinder for use in making cigarettes. " (i) MANUFACTURER OF CIGARETTE PAPERS AND TUBES.—'Manufac-
turer of cigarette papers and tubes' means any person who makes up cigarette paper into books or sets containing more than 25 papers each, or into tubes, except for his own personal use or consumption, " (j) EXPORT WAREHOUSE.—'Export warehouse' means a bonded internal revenue warehouse for the storage of tobacco products and cigarette papers and tubes, upon which the internal revenue tax has not been paid, for subsequent shipment to a foreign country, Puerto Bico, the Virgin Islands, or a possession of the United States, or for consumption beyond the jurisdiction of the internal revenue laws of the United States. " (k) EXPORT WAREHOUSE PROPRIETOR.—'Export warehouse proprietor' means any person who operates an export warehouse. "(1) TOBACCO MATERIALS.—'Tobacco materials'means tobacco other than manufactured tobacco, cigars, and cigarettes. " (m) DEALER I N TOBACCO MATERIAI^.—'Dealer in tobacco materials' means any person who receives and handles tobacco materials for sale, shipment, or delivery to another dealer in such materials, to a manufacturer of tobacco products, or to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, or who receives tobacco materials, other than stems and waste, for use by him in the production of fertilizer, insecticide, or nicotine. The term 'dealer in tobacco materials' shall not include— " (1) an operator of a warehouse who stores tobacco materials solely for a qualified dealer in tobacco materials, for a qualified manufacturer of tobacco products, for a farmer or grower of tobacco, or for a bona fide association of farmers or growers of tobacco; or "(2) a farmer or grower of tobacco with respect to the sale of leaf tobacco of his own growth or raising, or a bona fide association of farmers or growers of tobacco with respect to sales of leaf tobacco grown by farmer or grower members, if the tobacco so sold is in the condition as cured on the f a r m: Provided, That such association maintains records of all leaf tobacco accjuired or received and sold or otherwise disposed of by the association, in such manner as the Secretary or his delegate shall by regulation prescribe; or "(3) a person who buys leaf tobacco on the floor of an auction warehouse, or who buys leaf tobacco from a farmer or grower, and places the tobacco on the floor of such a warehouse, or who l^urchases and sells warehouse receipts without taking physical possession of the tobacco covered thereby; or
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