SEVENTY-FIRST CONGRESS . SEss . III . CHs . 519, 520. 1931 .
1549 CHAP . 519 .-An Act To authorize the Secretary of War to lease to the city March 4,1931 . of Little Rock portions of the Little Rock air depot, Arkansas, and for other [H. R .15 493 .] purposes . [Public, No . 866.] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Secretary p Lit gRock Air De. of War be, and he is hereby, authorized to lease to the city of Little Lease of portions of, Rock, Arkansas, for an indeterminate number of years, upon such authorized . terms and conditions as the Secretary of War deems advisable, such portions of the Little Rock air depot, Arkansas, as are now or may Rights reserved . hereafter become available for leasing, reserving to the United States, however, the right to resume possession and occupy said tract, or any portion thereof, whenever in the judgment of the President an emergency exists that requires the use and appropriation of the same for the public defense . SEC . 2 . That the Secretary of War be, and he is hereby, author- ta Boiling Field on ized and empowered to grant to the Baltimore and Ohio Railroad Wa shi ngt on, D.C. Exchange of rights of Company a right of way, for railroad purposes, in such location way across, authorized . as the Secre tary of W ar may app rove, acr oss the Bo lling Fiel d Military Reservation, District of Columbia, as now and to be Vol. 45, p . 1303. enlarged under authority of the Act approved February 25, 1929 (45 Stat . 1303), in exchange, on such terms and conditions as the Secretary of War deems necessary, for the right, title, and interest of the Baltimore and Ohio Railroad Company in the right of way occupied by it as now located and constructed across said property
Proviso. P rovide d, That the expense incident to effecting said exchange, Payment of expense s . including grading and relocation on the new right of way of exist- ing tracks and facilities, shall be payable from funds heretofore appropriated or those authorized to be appropriated, when avail- able, for improvement of the landing field at Boiling Field . Approved, March 4, 1931 . March 4, 1931 . CHAP . 520 .-An Act To amend the Act entitled "An Act defining butter, [a .R .16936 .] also imposing a tax upon and regulating the manufacture, sale, importation, and [Public, No . 867.] exportation of oleomargarine," approved Aug ust 2, 1886, as ame nd ed, and for other purposes . Be it enacted by the Senate and House of Representatives of the U nited States of America in Congress ass em ble d, That the second oleomargarine . Special taxes . paragraph of section 3 of the Act entitled "An Act defining butter, Vol . 24, p. 209 , also imposing a tax upon and regulating the manufacture, sale, im- amended . portation, and exportation of oleomargarine," approved August 2, U. s. C.,p.741. 1886, as amended (U . S . C ., title 26, sec . 207), is amended to read as follows "And any person that sell s, ven ds, o r furn ishes oleo margar ine f or aim aufaetureror,wn• the use and consumption of others, except to his own family table without compensation, who shall add to or mix with such oleomar- garine any substance which causes such oleomargarine to be yellow in color, determined as provided in subsection (b) of section 8, shall a lso be held to be a ma nufac turer of ol eomar garine with in the mean - ing of this Act and subject to the provisions thereof ."
Vol 24, p. 220; SEC . 2. Section 8 of such Act of Aug ust 2, 18 86, as ame nded Vol . 32, p .194, amend- (U. S. C., title 26, sec. 546), is amended to read as follows :
ad. " SEC . 8 . (a) Upon oleomarga rine whic h shall be manufact ured Rate oftaxes levied- and sold, or removed for consumption or use, there shall be assessed and collected a tax at the rate of one-fourth of 1 cent per pound, to be paid by the manufacturer thereof; except that such tax shall be at the rate of 10 cents per pound in the case of oleomargarine which is yellow in color .
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