thereof, be fined not more than $500, or imprisoned for not more than one year, or both. (Added June 9, 1943, 7 p. m., E. W. T., ch. 120, § 2 (a), 57 Stat. 126, as amended Nov. 8, 1945, 5: 17 p. m., E. S. T., ch. 453, title I, § 104 (d) (2), 59 Stat. 568.)

AMENDMENTS

1945 Subsecs. (a) and (b) amended by act Nov. 8, 1945, § 104 (d) (2), cited to text, which struck out "in respect of tax withheld pursuant to this subchapter" in each of such subsections, and struck out "receipt" wherever appearing therein and inserting in lieu thereof “statement”.

EFFECTIVE DATE

Amendments to subsecs. (a) and (b) by act Nov. 8, 1945, cited to text, were made applicable only with respect to wages paid on or after Jan. 1, 1946, by section 104 (e) thereof.

SUBCHAPTER B.-ADULTERATED AND PROCESS OR RENOVATED BUTTER

§ 2325. Inspection of process or renovated butter.-For the purpose of protecting interstate and foreign commerce from process or renovated butter which is unclean, unwholesome, unhealthful, or otherwise unfit for human food

(a) The Secretary of Agriculture shall, through inspectors appointed by him, cause inspections to be made of all milk, butter, butter oil, and other ingredients intended for use in the manufacture of process or renovated butter. All ingredients which are found to be putrid or decomposed or which contain organic or inorganic substances which are foreign to such ingredients when properly made, manufactured, produced, collected, stored, transported, or handled, and which organic or inorganic substances cannot be removed by processing, shall be deemed unfit for use in the manufacture of process or renovated butter, shall be marked "U. S. Inspected and Condemned", and shall be denatured or destroyed under the supervision of the inspector. All other ingredients shall be marked "U. S. Inspected and Passed", and shall be deemed fit for use in the manufacture of process or renovated butter.

(b) The Secretary of Agriculture shall cause inspections to be made of all process or renovated butter. If such butter is found to be clean, wholesome, healthful, and otherwise fit for human food, it shall be marked "U. S. Inspected and Passed". Process or renovated butter that is found to be unclean, unwholesome, unhealthful, or otherwise unfit for human food shall be denatured or destroyed under the supervision of the inspector.

(c) The Secretary of Agriculture shall cause inspections to be made of all factories wherein process or renovated butter is manufactured to determine the sanitary conditions thereof, and if it is found that the conditions existing in any such factory do not meet the standards prescribed by the Secretary in his regulations, he shall cause inspection to be withdrawn therefrom.

(d) The Secretary of Agriculture is authorized to withdraw inspection from any factory wherein process or renovated butter is made, if the manufacturer shall fail to comply with any of the provisions of this section or with any of the rules and regulations prescribed hereunder.

(e) The Secretary of Agriculture is authorized to make such rules. and regulations as he deems necessary for the efficient administration

of the provisions of this section, and all inspections hereunder shall be made in such manner as may be prescribed in such regulations. The Secretary of Agriculture may from time to time, by regulations define the foreign substances and the extent thereof that render the ingredients unfit for use in manufacturing process or renovated butter. (f) The Secretary of Agriculture shall cause to be ascertained, and he shall report, from time to time, the quantity and quality of all process or renovated butter manufactured and the character and condition of the materials from which it is made.

(g) No person, firm, or corporation shall forge, counterfeit, simulate, falsely represent, detach, or knowingly alter, deface, or destroy, or use without proper authority, any of the marks, stamps, labels, or tabs provided for in this section or in any regulations prescribed hereunder by the Secretary of Agriculture for use on process or renovated butter or on wrappers, packages, containers, or cases in which the product is contained, or any certificate in relation thereto.

(h) All process or renovated butter and the packages or containers thereof shall be marked with the words "Process Butter" and by such other marks, labels, or brands, and in such manner, as may be prescribed by the Secretary of Agriculture.

(i) No statement that is false or misleading in any particular shall be placed on or affixed to any wrapper, label, carton, or container of process or renovated butter.

(j) No person, firm, or corporation shall transport, or offer for transportation, or sell or offer for sale, in interstate or foreign commerce, or in commerce affecting commerce among the States, any process or renovated butter that has not been inspected and passed and marked, labeled, and branded in accordance with this section and the regulations issued hereunder.

(k) The administration and enforcement of the provisions of this Act, other than its provisions relating to revenue, but including the seizure and denaturing or destruction of ingredients intended to be used in the manufacture of process or renovated butter and the denaturing or destruction of process or renovated butter, are committed exclusively to the Secretary of Agriculture: Provided, That any powers and duties of the Food and Drug Administration of the Federal Security Agency under the Federal Food, Drug, and Cosmetic Act, as amended (21 U. S. C., 1940 edition, 301, and the following), as regards such ingredients before they come into the possession of the manufacturers of process or renovated butter, or as regards such powers and duties in connection with process or renovated butter after it leaves such manufacturers and comes into the hands of wholesale or retail· dealers, or others, shall not be affected by this Act. (As amended June 24, 1946, ch. 459, § 1, 60 Stat. 300.)

References in text.-This act referred to in text refers to sections 2325-2327 of this title.

The Federal Food, Drug, and Cosmetic Act, as amended, referred to in the text has been classified to sections 301, 321, 331-392 of title 21.

1946 Amendment.-Act June 24, 1946, cited to text, amended section generally to establish and maintain continuous inspection of all qualified establishments which manufacture process or renovated butter.

Saving clause.-Section 4 of act June 24, 1946, cited to text, provided: "If any provision of this act [sections 2325-2327 of this title] or the application thereof to any person or circumstance is held invalid, the validity of the remainder of

the act [said sections] and of the application for such provision to other persons or circumstances shall not be affected thereby."

(c) Failure to comply with provisions relating to the manufacture, storage, and marking of process or renovated butter.-Any person, firm, or corporation violating any of the provisions of section 2325 shall be deemed guilty of a misdemeanor and on conviction thereof shall be punished by a fine of not more than $1,000 or by imprisonment for a period of not more than six months, or by both such fine and imprisonment in the discretion of the court. (As amended June 24, 1946, ch. 459, § 2, 60 Stat. 302.)

1946 Amendment.-Subsec. (c) amended by act June 24, 1946, cited to text, which increased the penalty from a fine of not less than $50 nor more than $500 or by imprisonment for not less than one month nor more than six months to a fine of not more than $1,000 or by imprisonment for not more than six months. Saving clause.-Saving clause, see note set out under section 2325 of this title. § 2327. Other laws applicable.

(b), (c) Omitted. June 24, 1946, ch. 459, § 3, 60 Stat. 302.

1946 Amendment.-Subsecs. (b) and (c) omitted by act June 24, 1946, cited to text. Saving clause.-Saving clause, see note set out under section 2325 of this title.

IMPORT TAXES

§ 3443. Credits and refunds.

EXEMPTIONS

Subsec. (c) of act Feb. 25, 1944, § 307, cited to text, as amended by act of Nov. 8, 1945, 5:17 p. m. E. S. T., ch. 453, title III, § 303, 59 Stat. 576, provided as follows: "Notwithstanding the amendments made by this section, the Secretary of the Treasury may authorize exemption from the taxes imposed by chapter 19, 29, or 30 of the Internal Revenue Code as to any particular articles or services, or class of articles or services, to be purchased for the exclusive use of the United States, if he determines that the imposition of such taxes with respect to such articles or services, or class of articles or services, will cause substantial burden or expense which can be avoided by granting tax exemption and that the full benefit of such exemption, if granted, will accrue to the United States."

TELEGRAPH, TELEPHONE, RADIO, AND CABLE FACILITIES

§ 3466. Exemption from tax.-(a) No tax shall be imposed under section 3465 upon any payment received for services or facilities furnished to any State, Territory of the United States, or political subdivision thereof, or the District of Columbia, or an international organization, or any corporation created by Act of Congress to act in matters of relief under the treaty of Geneva of August 22, 1864.

(b) No tax shall be imposed under section 3465 (a) (1) and (2) upon any payment received from any person for services or facilities utilized in the collection of news for the public press, or a news ticker service furnishing a general news service similar to that of the public press, or radio broadcasting, or in the dissemination of news through the public press, or a news ticker service furnishing a general

news service similar to that of the public press, or by means of radio broadcasting, if the charge for such services or facilities is billed in writing to such person. Section 3465 (a) (3) shall not be construed as imposing a tax on services and facilities described in section 3465 (a) (1) or (2) which are exempt from tax under this subsection.

(c) The right to exemption under this section shall be evidenced in such manner as the Commissioner with the approval of the Secretary may by regulation prescribe. (As amended Sept. 20, 1941, 12:15 p. m., E. S. T., ch. 412, title V, § 548, 55 Stat. 714; Feb. 25, 1944, 12: 49 p. m., E. W. T., ch. 63, title III, § 307 (a) (7), 58 Stat. 65; Dec. 29, 1945, ch. 652, title I, § 4 (f), 59 Stat. 671.)

AMENDMENTS

1945 Subsec. (a) amended by act Dec. 29, 1945, cited to text, which inserted comma and "or an international organization" following "District of Columbia".

a

TRANSPORTATION OF PROPERTY

§ 3475. Transportation of property.

*

(b) Exemption of government transportation.-The tax imposed under this section shall not apply to (1) amounts paid for the transportation of property to or from the government of a State, Territory of the United States, or political subdivision thereof, or the District of Columbia, or an international organization, or any corporation created by Act of Congress to act in matters of relief under the treaty of Geneva of August 22, 1864, (2) amounts paid to the Post Office Department for the transportation of property, or (3) amounts paid by or to the War Shipping Administration for the transportation of property by water from one point in the United States to another, except between points on the Great Lakes.

AMENDMENTS

1945-Subsec. (b) (1) amended by act Dec. 29, 1945, cited to text, which inserted a comma and "or an international organization" following "District of Columbia".

SUGAR

SUBCHAPTER C, GENERAL PROVISIONS

§ 3508. Termination of taxes.-No tax shall be imposed under this chapter on the manufacture, use or importation of sugar after June 30, 1948. As amended Oct. 15, 1940, ch. 887, § 2, 54 Stat. 1178; Dec. 26, 1941, ch. 638, § 5, 55 Stat. 873; June 20, 1944, ch. 266, § 2, 58 Stat. 284; July 27, 1946, ch. 685, § 2, 60 Stat. 707.

1946 amendment.-Act July 27, 1946, cited to text, amended section by extending termination date from June 30, 1947 to June 30, 1948.

1944 amendment.-Act June 20, 1944, cited to text, amended section by substituting "June 30, 1947", for "June 30, 1945."

1940 amendment.-Date extended from June 30, 1941 to June 30, 1942 by act Oct. 15, 1940, cited to text.

TITLE 28-JUDICIAL CODE AND JUDICIARY

Federal Tort Claims (New)

Sec.

921. Settlement of claims of $1,000 or less; conclusiveness; appropriations. 922. Reports to Congress.

Suits Against United States

931. Jurisdiction; liability of U. S.; judgment; election by claimant; amount; administrative dispostion as evidence.

932. Procedure.

933. Review.

934. Compromise and settlement of suits.

941. Definitions.

942. Statute of limitations.

Miscellaneous Provisions

943. Claims exempted from operation of chapter.

944. Attorney's fees; penalties.

945. Exclusiveness of chapter.

946. Laws unaffected.

Chapter 20-FEDERAL TORT CLAIMS (NEW)

SUBCHAPTER I.-ADMINISTRATIVE ADJUSTMENT OF TORT CLAIMS AGAINST THE UNITED STATES

§ 921. Settlement of claims of $1,000 or less; conclusiveness; appropriations.-(a) Subject to the limitations of this chapter, authority is conferred upon the head of each Federal agency, or his designee for the purpose, acting on behalf of the United States, to consider, ascertain, adjust, determine, and settle any claim against the United States for money only, accruing on and after January 1, 1945, on account of damage to or loss of property or on account of personal injury or death, where the total amount of the claim does not exceed $1,000, caused by the negligent or wrongful act or omission of any employee of the Government while acting within the scope of his office or employment, under circumstances where the United States, if a private person, would be liable to the claimant for such damage, loss, injury, or death, in accordance with the law of the place where the act or omission occurred.

(b) Subject to the provisions of subchapter II of this chapter, any such award or determination shall be final and conclusive on all officers of the Government, except when procured by means of fraud, notwithstanding any other provision of law to the contrary.

(c) Any award made to any claimant pursuant to this section, and any award, compromise, or settlement of any claim cognizable under this chapter made by the Attorney General pursuant to section 934 of this title, shall be paid by the head of the Federal agency concerned out of appropriations that may be made therefor, which appropriations are authorized.

(d) The acceptance by the claimant of any such award, compromise, or settlement shall be final and conclusive on the claimant, and shall