§ 167. Definitions
As used in this chapter:
(2)
The term “person” means any individual, corporation, partnership, firm, association, trust, estate, public or private institution, or State or political subdivision thereof; and
(3)
The terms “helium-bearing natural gas” and “helium-gas mixture” mean, respectively, natural gas and gas mixtures containing three-tenths of 1 per centum or more of helium by volume.