Section 3
SEC. 3. Section forty-one of Act Numbered Twenty-three hundred and thirty-nine is hereby amended to read as follows: "SEC. 41. Sales not subject to merchants' tax.-In computing the tax above imposed, transactions in the following commodities shall be excluded: "(a) Things subject to a specific tax; "(b) Agricultural products when sold by the producer or owner of the land where grown, or by any other person other than a merchant or commission merchant, whether in their original state or not."