7 U.S. Code § 609 - Processing tax; methods of computation; rate; what constitutes processing; publicity as to tax to avoid profiteering
Section 1001 of title 19, referred to in subsec. (b)(8), was repealed by Pub. L. 87–456, title I, § 101(a), May 24, 1962, 76 Stat. 72. See Publication of Harmonized Tariff Schedule note set out under section 1202 of Title 19, Customs Duties.
The treaty of commercial reciprocity concluded between the United States and Cuba on December 11, 1902, referred to in subsec. (b)(8), was terminated Aug. 21, 1963, pursuant to notice given by the United States on Aug. 21, 1962. See, Bevans, Treaties and Other International Agreements of the United States of America, 1776–1949, vol. VI, page 1106.
Phrase “this amendment” in subsec. (c) refers to amendments by actAug. 24, 1935.
2004—Subsec. (b)(2). Pub. L. 108–357, § 611(d)(1), struck out “tobacco,” after “peanuts,”.
Subsec. (b)(6)(B)(i). Pub. L. 108–357, § 611(d)(2), struck out “, or, in the case of tobacco, is less than the fair exchange value by not more than 10 per centum,” before “the rate of such tax”.
1935—Subsec. (a). ActAug. 24, 1935, § 11, struck out second sentence preceding semicolon and inserted in lieu thereof “When the Secretary of Agriculture determines that any one or more payments authorized to be made under section 608 of this title are to be made with respect to any basic agricultural commodity, he shall proclaim such determination, and a processing tax shall be in effect with respect to such commodity from the beginning of the marketing year therefor next following the date of such proclamation.”
Act Mar. 18, 1935, §§ 1, 2, struck out comma after “except that” in second sentence and inserted in lieu thereof “(i)”, and inserted “and (2) in the case of rice, the Secretary of Agriculture shall, before April 1, 1935, proclaim that rental or benefit payments are to be made with respect thereto, and the processing tax shall be in effect on and after April 1, 1935”.
Subsec. (b). ActAug. 24, 1935, § 12, amended subsec. (b) generally.
Act Mar. 18, 1935, §§ 3, 4, among other changes inserted “In the case of rice, the weight to which the rate of tax shall be applied shall be the weight of rough rice when delivered to a processor, except that where the producer processes his own rice, the weight to which the rate of tax shall be applied shall be the weight of rough rice when delivered to the place of processing.”
Subsec. (c). ActAug. 24, 1935, § 13, among other changes inserted “The rate of tax upon the processing of any commodity, in effect on August 24, 1935, shall not be affected by the adoption of this amendment and shall not be required to be adjusted or altered, unless the Secretary of Agriculture finds that it is necessary to adjust or alter any such rate pursuant to subsection (a) of this section.”
Subsec. (d). ActAug. 24, 1935, § 14, inserted “, rye, barley” after “wheat” wherever appearing and struck out par. (5).
Act Mar. 18, 1935, §§ 5, 6, struck out “, rice,” in two places in par. (1), added par. (7), and renumbered former par. (7) as (8).
Subsec. (g). ActAug. 24, 1935, § 15, added subsec. (g).
1934—Subsec. (a). ActMay 9, 1934, § 9, struck out the period after “proclamation” and inserted in lieu thereof “; except that, in the case of sugar beets and sugarcane, the Secretary of Agriculture shall, on or before the thirtieth day after May 9, 1934, proclaim that rental or benefit payments with respect to said commodities are to be made, and the processing tax shall be in effect on and after the thirtieth day after May 9, 1934. In the case of sugar beets and sugarcane, the calendar year shall be considered to be the marketing year and for the year 1934 the marketing year shall begin January 1, 1934.”
Subsec. (b). ActMay 9, 1934, § 3, among other changes amended first two sentences and inserted “In the case of sugar beets or sugarcane the rate of tax shall be applied to the direct-consumption sugar, resulting from the first domestic processing, translated into terms of pounds of raw value according to regulations to be issued by the Secretary of Agriculture, and the rate of tax to be so applied shall be the higher of the two following quotients: The difference between the current average farm price and the fair exchange value (1) of a ton of sugar beets and (2) of a ton of sugarcane, divided in the case of each commodity by the average extraction therefrom of sugar in terms of pounds of raw value (which average extraction shall be determined from available statistics of the Department of Agriculture); except that such rate shall not exceed the amount of the reduction by the President on a pound of sugar raw value of the rate of duty in effect on January 1, 1934, under paragraph 501 of section 1001 of Title 19, as adjusted to the treaty of commercial reciprocity concluded between the United States and the Republic of Cuba on December 11, 1902, and/or the provisions of sections 124 and 125 of Title 19.”
Subsec. (d). ActJune 26, 1934, § 2(a), struck out par. (4).
Act June 26, 1934, § 2(b), amended par. (7).
Act May 9, 1934, §§ 2, 5, amended par. (6) generally and renumbered former par. (6) as (7).
Act Apr. 7, 1934, added par. (5) and renumbered former par. (5) as (6).
Subsec. (f). ActMay 9, 1934, § 6, added subsec. (f).
Amendment by sections 611 to 614 of Pub. L. 108–357 not to affect the liability of any person under any provision of law so amended with respect to the 2004 or an earlier crop of tobacco, see section 614 of Pub. L. 108–357, set out as a note under section 515 of this title.
This section may be obsolete in view of the Supreme Court’s holding that the processing and floor stock taxes provided for by the Agricultural Adjustment Act of 1933 are unconstitutional. See U.S. v. Butler, Mass. 1936, 56 S.Ct. 312, 297 U.S. 1, 80 L.Ed. 477, 102 A.L.R. 914.
Validity of remainder of this chapter as not affected should any of those provisions be declared unconstitutional, see section 614 of this title.