Section 1
SECTION 1. Paragraph (b) of section fourteen hundred and sixty of Act Numbered Twenty-seven hundred and eleven, commonly known as Administrative Code, is hereby amended, the said section to read as follows: "SEC. 1460. Sales not subject to merchant's 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 and the ordinary salt when sold by the producer or owner of the land where produced, or by any other person other than a merchant or commission merchant, whether in their original state or not."