Only the ginning of ``cotton'' is within the first part of the
exemption. An employee engaged in ginning of moss, for example, would
not be exempt. The reconditioning of cotton waste resulting from
spinning or oil mill operations is not included, since such waste is not
the agricultural commodity in its natural state for whose first
processing the exemption was provided. (See 107 Cong. Rec. (daily ed.)
p. 5887.) The ``cotton,'' ``seed cotton,'' and ``lint cotton'' ginned by
ordinary gins do not include ``linter'' or ``Grabbot'' cotton, obtained
by reginning cotton seed and hard locks of cotton mixed with hulls,
bolls, and other substances which could not be removed by ordinary
ginning (Mississippi Levee Com'rs v. Refuge Cotton Oil Co., 91 Miss.
480, 44 So. 828, 829). Mote ginning, the process whereby raw motes
(leaves, trash, sticks, dirt, and
immature cotton with some cottonseed) are run through a ginning process
to extract the short-fiber cotton, is not included in the ginning of
cotton unless it is done as a part of the whole ginning process in one
gin establishment as a continuous and uninterrupted series of operations
resulting in useful cotton products including the regular ``gin'' bales,
the ``mote'' bales (short-fiber cotton), and the cottonseed.
