An Act to amend the excise tax on photographic apparatus
PL 82-352 (H.R.5998), enacted 05/21/1952

PUBLIC LAW 352-MAY 21, 19 52 
[66 S 
T A T 
Secretary of the Treasury shall prescribe: Provided, That all such 
articles, when withdrawn for consumption or use in the United States, 
shall be subject to the duties, if any, imposed upon such articles 
by the revenue law^s in force at the date of their withdrawal; and on 
such articles which shall have suffered diminution or deterioration 
from incidental handling or exposure, the duties, if payable, shall 
be assessed according to the appraised value at the time of with-
drawal from entry hereunder for consumption or entry under the 
mMiu'^"*^ require- general tariff law: Provided further, That imported articles provided 
for herein shall not be subject to any marking requirements of the 
general tariff laws, except w^hen such articles are withdrawal for 
consumption or use in the United States, in which case they shall not 
be released from customs custody until properly marked, but no addi-
tional duty shall be assessed because such articles were not sufficiently 
Abandonment. 
marked wlieu imported into the United States: Provided 
further, 
That at any time during or within three months after the close of the 
trade fair, any article entered hereunder may be abandoned to the 
Government or destroyed under customs supervision, whereupon any 
tody! '***""' *^"'" duties on such article shall be remitted: Provided further, That articles 
which have been admitted without payment of duty for exhibition 
under any tariff law and which have remained in continuous customs 
custody or under a customs exhibition bond and imported articles 
in bonded warehouses under the general tariff law may be accorded 
the privilege of transfer to and entry for exhibition at the said trade 
fair under such regulations as the Secretary of the Treasury shall 
Sole consignee; prescribe: And provided f mother. That the Washington State-Far East 
expenses. 
International Trade Fair, Incorporated, a corporation, shall be 
deemed, for customs purposes only, to be the sole consignee of all 
merchandise imported under the provisions of this Act, and that the 
actual and necessary customs charges for labor, services, and other 
expenses in connection with the entry, examination, appraisement, 
release, or custody, together with the necessary charges for salaries 
of customs officers and employees in connection with the supervision, 
custody of, and accounting for, articles imported under the provisions 
of this Act, shall be reimbursed by the Washington State-Far East 
International Trade Fair, Incorporated, a corporation, to the Govern-
ment of the United States under regulations to be prescribed by the 
Deposit of re- Secretary of the Treasury, and that receipts from such reimbursements 
shall be deposited as refunds to the appropriation from which paid, 
in the manner provided for in section 524, Tariff Act of 1930, as 
46Stat. 741. 
amended (U. S. C, 1946 edition, title 19, sec. 1524). 
Approved May 21, 1952. 
May 21, 1952 
[H.R.5998] 
Public Law 352 
CHAPTER 319 
AN ACT 
To amend the excise tax on photographic apparatus. 
55 Stat. 716. 
65 Stat. 535. 
26 u s e 3406. 
Be it enacted hy the Senate and House of Representati'ves 
of the 
United States of America in Congress assembled. That (a) the second 
sentence of section 3406 (a) (4) of the Internal Revenue Code as 
amended by section 486 (a) of the Revenue Act of 1951 is further 
amended by adding after the comma following the words "to X-ray 
film" the following: "to unperforated microfilm,". 
(b) The provisions of subsection (a) shall be effective as of Novem-
ber 1,1951. 
Approved May 21, 1952.