The term ``ginning'' refers to operations performed on ``seed
cotton'' to separate the seeds from the spinnable fibers. (Moore v.
Farmer's Manufacturing and Ginning Co., 51 Ariz., 378, 77 F. 2d 209;
Frazier v. Stone, 171 Miss. 56, 156 So. 596). ``Seed cotton'' is cotton
in its natural state (Burchfield v. Tanner, 142 Tex. 404, 178 S.W. 2d
681, 683) and the ginning to which section 13(b)(15) refers is the
``first processing'' of this agricultural commodity (107 Cong. Rec.
(daily ed.) p. 5887), which converts it into the marketable product
commonly known as ``lint cotton'' (Wirtz v. Southern Pickery Inc. (W.D.
Tenn.) 278 F. Supp. 729; Mangan v. State, 76 Ala. 60, 66) by removing
the seed from the lint and then pressing and wrapping the lint into
bales.
