An Act to provide that the additional tax imposed by section 2470 (a) (2) of the Internal Revenue Code shall not apply in respect of coconut oil produced in, or produced from materials grown in, the territory of the Pacific Islands
PL 82-391 (H.R.7188), enacted 06/12/1952

186 
PUBLIC LAW 391-JUNE 12, 1952 
[66 ST A T 
A n n u a l 
p a y -
ments. 
Effective date. 
SEC. 2. Paragraph (a) of such section 22 is amended by striking 
out "$980,000" and inserting in lieu thereof "$1,000,000". 
SEO. 3. The first sentence of paragraph (b) of such section 22 is 
amended by striking out "$1,500,000" and inserting in lieu thereof 
"$1,501,500". 
SEC. 4. The second and third sentences of paragraph (b) of such 
section 22 are amended to read as follows: "The sums appropriated 
in pursuance of paragraph (a) shall be paid annually to the several 
States and the Territories of Alaska and Hawaii in equal shares. 
The 
sums appropriated in pursuance of paragraph (b) shall be in addition 
to sums appropriated in pursuance of paragraph (a) and shall be 
allotted and paid annually to each of the several States and the Terri-
tories of Alaska and Hawaii in the proportion which the total popula-
tion of each such State and Territory bears to the total population of 
all the States and the Territories of Alaska and Hawaii, as determined 
by the last preceding decennial census." 
SEC. 5. The amendments made by this Act shall take effect on the 
first day of the first fiscal year beginning on or after the date of the 
enactment of this Act. 
Approved June 12, 1952. 
June 12, 1952 
[H.R. 7188] 
Public Law 391 
AN ACT 
CHAPTER 420 
To provide that the additional tax imposed by section 2470 (a) (2) of the 
Internal Revenue Code shall not apply in respect of coconut oil produced in, or 
produced from materials grown in, the Territory of the Pacific Islands. 
Coconut oil. 
53 Stat. 264. 
26 u s e 2470. 
Be it enacted hy the Senate and House of Rejyyesentatives of the 
United States of Anneriea in Congress assemhled^ That section 2470 
(a) (2) of the Internal Revenue Code (relating to the additional tax 
on domestic processing of coconut oil) is hereby amended to read as 
follows: 
" (2) ADDITIONAL RATE ON COCONUT OIL.—There shall be imposed 
(in addition to the tax imposed by the preceding paragraph) a tax 
of 2 cents per pound, to be paid by the processor, upon the first 
domestic processing of coconut oil or of any combination or mix-
ture containing a substantial quantity of coconut oil with respect 
to which oil there has been no previous first domestic processing. 
The additional tax imposed by this paragraph shall not apply 
when it is established, in accordance with regulations prescribed 
by the Secretary, that the coconut oil (whether or not contained 
in a combination or mixture) (A) is wholly the production of the 
Philippine Islands, any possession of the United States, or the 
Territory of the Pacific Islands (hereinafter in this paragraph 
referred to as the 'Trust Territory'), or (B) was produced wholly 
from materials the growth or production of the Philippine Islands, 
any possessions of the United States, or the Trust Territory: 
Provided^ hoioever^ That such additional tax shall apply in respect 
of coconut oil (whether or not contained in a combination or mix-
ture) so derived from the Trust Territory, to such extent, and at 
such time after the date of the applicable proclamation, as the 
President, after taking into account the responsibilities of the 
United States with respect to the economy of the Trust Territory, 
shall hereafter determine and proclaim to be justified to prevent 
substantial injury or the threat thereof to the competitive trade of 
any country of the free world. The tax imposed by this paragraph 
shall not apply to any domestic processing after July 3,1974." 
66 ST AT.1 
PUBLIC LAW 394-JUNE 16, 1952 
137 
SEC. 2. The amendment made by this Act shall be effective only after 
Effective date, 
the day on which this Act is enacted. 
Approved June 12, 1952. 
Public Law 392 
CHAPTER 421 
AN ACT 
June 12. 1952 
To amend paragraph 1774, section 201, title II, of the Tariff Act of 1930. 
[H.R.7S93] 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That paragraph 
1774, section 201, title II, of the Tariff Act of June 17,1930, is amended 
11 %%^f2 o i, 
to read as follows: 
P^- I774. 
"Paragraph 1774. Altars, pulpits, communion tables, baptismal 
fonts, shrines, or parts of any of the foregoing, and statuary (except 
casts of plaster of paris, or of compositions of paper or papier-mache), 
*
'
^ ^ • 
imported in good faith for the use of, either by order of or for pres-
entation (without charge) to, any corporation or association organized 
and operated exclusively for religious purposes." 
Approved June 12, 1952. 
Public Law 393 
CHAPTER 437 
JOINT RESOLUTION 
To continue the effectiveness of certain statutory provisions until June 30, 1952. 
[H. j . Res. 481] 
June 14, 1952 
Resolved hy the Seriate and Hoit^e of Representatives 
of the United 
States of America in Congress assembled, That the joint resolution 
Emergency 
entitled "Joint resolution to continue the effectiveness of certain 
statutory provisions until June 1, 1952", approved April 14, 1952 
(Public Law 313, Eighty-second Congress), as amended, is amended 
'^'**«' PP- 54, 96. 
by striking out "June 15, 1952" wherever it appears in such joint reso-
lution, as amended, and inserting in lieu thereof "June 30, 1952'^ 
tn*^ 
Approved June 14, 1952. 
Public Law 394 
CHAPTER 438 
^^ 
^^^ 
June 16, 1952 
To amend the Act entitled "An Act to create a board of accountancy for the 
[S. 2383] 
District of Columbia, and for other purposes", approved February 17,1923. 
Be it enacted by the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That the third sen-
tence of section 8 of the Act entitled "An Act to create a board of 
accountancy for the District of Columbia, and for other purposes", 
approved February 17, 1923 (42 Stat. 1263, ch. 94; sec. 2-908 D. C. 
Code, 1940 edition), is amended by striking therefrom "of $10 for each 
examination", and inserting in lieu thereof "to be fixed by the Board 
of Accountancy, not exceeding $20 for each such examination". 
Approved June 16, 1952.