Excise Tax on Imported Lumber: Hearings Before a Subcommittee...on H.R. 7045, H.R. 7518, [etc.]...

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1937 - 63 páginas
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Página 51 - The tax imposed by section 4501 (b) shall be levied, assessed, collected, and paid in the same manner as a duty imposed by the Tariff Act of 1930 (46 Stat. 590; 19 USC, chapter 4) and shall be treated for the purposes of all provisions of law relating to the customs revenue as a duty imposed by such act, except that...
Página 53 - Timber hewn, sided, or squared, otherwise than by sawing, and round timber used for spars or in building wharves; sawed lumber and timber...
Página 1 - Act, as amended, is amended by striking out the period at the end thereof and inserting in lieu thereof a colon and the following: “Provided further, That...
Página 51 - In addition to any other tax or duty imposed by law, there shall be imposed, under such regulations as the Commissioner of Customs shall...
Página 51 - ... in estimating board measure for the purposes of this paragraph, no deduction shall be made on account of planing, tonguing, and grooving...
Página 52 - Schedule, be exempt from ordinary customs duties in excess of those set forth and provided for therein.
Página 51 - Lumber, rough, or planed or dressed on one or more sides, except flooring made of maple (except Japanese maple), birch, and beech, $3 per thousand feet, board measure; but the tax on the articles described in this paragraph shall apply only with respect to the importation of such articles.
Página 52 - Note. — The provisions of this schedule shall be construed and given the same effect, and the application of collateral provisions of the customs laws of the United States to the provisions of this schedule shall be determined insofar as may be practicable as if each provision of this schedule appeared respectively in the statutory provision noted in the column at the left of the respective descriptions of articles. "In the case of...
Página 52 - The United States duty shall be levied, collected, and paid, in the United States, upon all Philippine sugars, which are entered, or withdrawn from warehouse, for consumption in any calendar year after 1939, in excess of eight hundred and fifty thousand long tons, of which not more than fifty thousand long tons may be refined sugars: Provided, however, That for the period January 1, 1946, through July...
Página 35 - STATEMENT OF HON. MARTIN F. SMITH, A REPRESENTATIVE IN CONGRESS FROM THE STATE OF WASHINGTON Mr. SMITH. Mr. Chairman and gentlemen of the committee, I appreciate this opportunity to go on record in favor of HR 3649 and S.

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