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last day of the second month following the month in which this title takes effect.
For the purpose of determining whether sugar has been sold or used within twelve months after it was manufactured sugar shall be considered to have been sold or used in the order in which it was manufactured.
Manufacture by producer for personal consumption. (d) No tax shall be required to be paid upon the manufacture of manufactured sugar by, or for, the producer of the sugar beets or sugarcane from which such manufactured sugar was derived, for consumption by the producer's own family, employees, or household. (Sept. 1, 1937, Title IV, sec. 402, 50 Stat. 913; 7 U.S. C., sec. 1152(a) to (d).)
630–103. Import compensating tax on manufactured sugar.
Rate. (a) In addition to any other tax or duty imposed by law, there shall be imposed, under such regulations as the Commissioner of Customs shall prescribe, with the approval of the Secretary of the Treasury, a tax upon articles imported or brought into the United States as follows:
(1) On all manufactured sugar testing by the polariscope ninety-two sugar degrees, 0.465 cent per pound, and for each additional sugar degree shown by the polariscopic test, 0.00875 cent per pound additional, and fractions of a degree in proportion;
(2) On all manufactured sugar testing by the polariscope less than ninety-two sugar degrees 0.5144 cent per pound of the total sugars therein:
(3) On all articles composed in chief value of manufactured sugar 0.5144 cent per pound of the total sugars therein. Manner of levy, assessment, collection and payment; nature.
(b) Such tax shall be levied, assessed, collected, and paid in the same manner as a duty imposed by the Tariff Act of 1930, and shall be treated for the purposes of all provisions of law relating to the customs revenue as a duty imposed by such Act, except that for the purposes of sections 336 and 350 of such Act (the so-called flexible-tariff and trade-agreements provisions) such tax shall not be considered a duty or import restriction, and except that no preference with respect to such tax shall be accorded any articles imported or brought into the United States. (Sept. 1, 1937, Title IV, sec. 403, 50 Stat. 913; 7 U. S. C., sec. 1153 (a), (b).)
630–104. Drawback and refunds.
Exportation. (a) Upon the exportation from the United States to a foreign country, or the shipment from the United States to any possession of the United States except Puerto Rico, of any manufactured sugar, or any article manufactured wholly or partly from manufactured sugar, with respect to which tax under the provisions of sec
, tion 402 has been paid, the amount of such tax shall be paid by the Commissioner of Internal Revenue to the consignor named in the bill of lading under which the article was exported or shipped to a possession, or to the shipper, if the consignor waives any claim thereto in favor of such shipper: Provided, That no such payment shall be allowed with respect to any manufactured sugar, or article, upon which, through substitution or otherwise, a drawback of any tax paid under
section 403 has been or is to be claimed under any provisions of law made applicable by section 403.
Livestock feed; distillation of alcohol. (b) Upon the use of any manufactured sugar, or article manufactured therefrom, as livestock feed, or in the production of livestock feed, or for the distillation of alcohol, there shall be paid by the Commissioner of Internal Revenue to the person so using such manufactured sugar, or article manufactured therefrom, the amount of any tax paid under section 402 with respect thereto.
Limitation of time. (c) No payment shall be allowed under this section unless within one year after the right to such payment has accrued a claim therefor is filed by the person entitled thereto. (Sept. 1, 1937, Title IV, sec. 404, 50 Stat. 914; 7 U. S. C., sec. 1154 (a) to (c).)
630-105. Collection of taxes.
Bureau of Internal Revenue to collect; covering into Treasury. (a) Except as otherwise provided, the taxes imposed by this title shall be collected by the Bureau of Internal Revenue under the direction of the Secretary of the Treasury. Such taxes shall be paid into the Treasury of the United States.
Laws applicable. (b) All provisions of law, including penalties, applicable with respect to the taxes imposed under title IV of the Revenue Act of 1932, shall, insofar as applicable and not inconsistent with the provisions of this title, be applicable in respect to the tax imposed by section 402. If the tax is not paid when due there shall be added as part of the tax interest at 6 per centum per annum from the date the tax became due until the date of payment.
Rules and regulations. (c) The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe such rules and regulations as may be necessary to carry out all provisions of this title except section 403.
District in which payable. (d) Any person required, pursuant to the provisions of section 402, to file a return may be required to file such return with and pay the tax shown to be due thereon to the collector of internal revenue for the district in which the manufacturing was done or the liability incurred. (Sept. 1, 1937, Title IV, sec. 405, 50 Stat. 914; 7 U.S. C., sec. 1155 (a) to (d).)
630–106. Effective date. The provisions of this title shall become effective on the date of enactment of this Act. (Sept. 1, 1937, Title IV, sec. 406, 50 Stat. 914; 7 U.S.C., sec. 1156.)
630–107. Powers of Secretary. For the purposes of this Act, except title IV, the Secretary shall
Appointment of officers and employees. (a) Appoint and fix the compensation of such officers and employees as he may deem necessary in administering the provisions of this Act: Provided, That all such officers and employees, except attorneys, economists, experts, and persons in the employ of the Department of Agriculture on the date of the enactment of this Act, shall be subject to the provisions of the civilservice laws and the Classification Act of 1923, as amended: And provided further, That no salary in excess of $10,000 per annum shall be paid to any such person.
Expenditures. (b) Make such expenditures as he deems necessary to carry out the provisions of this Act, including personal services and rents in the District of Columbia and elsewhere, traveling expenses
(including the purchase, maintenance, and repair of passenger-carrying vehicles), supplies and equipment, law books, books of reference, directories, periodicals, and newspapers. (Sept. 1, 1937, Title V, sec. 501, 50 Stat. 915; 7 U. S. C., sec. 1171 (a), (b).)
630_108. Financial provisions; annual appropriation.—(a) There is hereby authorized to be appropriated for each fiscal year for the purposes and administration of this Act, except for allotments in the Philippine Islands as provided in subsection (g) of section 205, a sum not to exceed $55,000,000.
Availability of funds. (b) All funds available for carrying out this Act shall be available for allotment to the bureaus and offices of the Department of Agriculture and for transfer to such other agencies of the Federal Government as the Secretary may request to cooperate or assist in carrying out the provisions of this Act. (Sept. 1, 1937, Title V, sec. 502, 50 Stat. 915; 7 U.S. C., sec. 1172 (a), (b).)
630–109. Appropriation for financing Philippine program of economic adjustment.—There is authorized to be appropriated an amount equal to the amount of the taxes collected or accrued under title IV on sugars produced from sugarcane grown in the Commonwealth of the Philippine Islands which are manufactured in or brought into the United States on or prior to June 30, 1941, minus the costs of collecting such taxes and the estimates of amounts of refunds required to be made with respect to such taxes, for transfer to the Government of the Commonwealth of the Philippines for the purpose of financing a program of economic adjustment in the Philippines, the transfer to be made under such terms and conditions as the President of the United States may prescribe: Provided, That no part of the appropriations herein authorized shall be paid directly or indirectly for the production or processing of sugarcane in the Philippine Islands. (Sept. 1, 1937, Title V, sec. 503, 50 Stat. 915; 7 U.S.C., sec. 1173.)
630–110. Rules and regulations; violation. The Secretary is authorized to make such orders or regulations, which shall have the force and effect of law, as may be necessary to carry out the powers vested in him by this Act. Any person knowingly violating any order or regulation of the Secretary issued pursuant to this Act shall, upon conviction, be punished by a fine of not more than $100 for each such violation. (Sept. 1, 1937, Title V, sec. 504, 50 Stat. 915; 7 U. S. C., sec. 1174.)
630–111. Jurisdiction of courts.—The several district courts of the United States are hereby vested with jurisdiction specifically to enforce, and to prevent and restrain any person from violating, the provisions of this Act or of any order or regulation made or issued pursuant to this Act. If and when the Secretary shall so request, it shall be the duty of the several district attorneys of the United States, in their respective districts, to institute proceedings to enforce the remedies and to collect the penalties and forfeitures provided for in this Act. The remedies provided for in this Act shall be in addition to, and not exclusive of, any of the remedies or penalties existing at law or in equity. (Sept. 1, 1937, Title V, sec. 505, 50 Stat. 915; 7 U. S. C., sec. 1175.)
630–112. Forfeiturés.—Any person who knowingly violates, or attempts to violate, or who knowingly participates or aids in the violation of, any of the provisions of section 209, or any person who brings
or imports into the continental United States direct-consumption sugar after the quantities specified in section 207 have been filled, shall forfeit to the United States the sum equal to three times the market value, at the time of the commission of any such, (a) of that quantity of sugar or liquid sugar by which any quota, proration, or allotment is exceeded, or (b) of that quantity brought or imported into the continental United States after the quantities specified in section 207 have been filled, which forfeiture shall be recoverable in a civil suit brought in the name of the United States. (Sept. 1, 1937, Title V, sec, 506, 50 Stat. 915; 7 U.S. C., sec. 1176.)
630-113. Duty to furnish information; penalty.—All persons engaged in the manufacturing, marketing, or transportation of sugar or liquid sugar, and having information which the Secretary deems necessary to enable him to administer the provisions of this Act, shall, upon the request of the Secretary, furnish him with such information. Any person willfully failing or refusing to furnish such information, or furnishing willfully any false information, shall upon conviction be subject to a penalty of not more than $1,000 for each such violation. (Sept. 1, 1937, Title V, sec. 507, 50 Stat. 916; 7 U. S. C., sec. 1177.)
630-114 Sugar investments by officials prohibited; penalty.-No person shall, while acting in any official capacity in the administration of this Act, invest or speculate in sugar or liquid sugar, contracts relating thereto, or the stock or membership interests of any association or corporation engaged in the production or manufacturing of sugar or liquid sugar. Any person violating this section shall upon conviction thereof be fined not more than $10,000 or imprisoned not more than two years, or both. (Sept. 1, 1937, Title V, sec. 508, 50 Stat. 916; 7 U. S. C., sec. 1178.)
630_115. Emergency; powers of President.—Whenever the President finds and proclaims that a national economic or other emergency exists with respect to sugar or liquid sugar, he shall by proclamation suspend the operation of title II or IIs above, which he determines, on the basis of such findings, should be suspended, and, thereafter, the operation of any such title shall continue in suspense until the President finds and proclaims that the facts which occasioned such suspension no longer exist. The Secretary shall make such investigations and reports thereon to the President as may be necessary to aid him in carrying out the provisions of this section. (Sept. 1, 1937, Title V, sec. 509, 50 Stat. 916; 7 U. S. C., sec. 1179.)
630–116. Laws ineffective; repeals.—The provisions of the Agricultural Adjustment Act, as amended, shall cease to apply to sugar upon the enactment of this Act, and the provisions of Public Resolution Numbered 109, Seventy-fourth Congress, approved June 19, 1936, are hereby repealed. (Sept. 1, 1937, Title V, sec. 510, 50 Stat. 916; 7 U. S. C., sec. 1180.)
630_117. Surveys and investigations by Secretary of producer-processor and producer-laborer contracts.--In order to facilitate the effectuation of the purposes of this Act, the Secretary is authorized to make surveys, investigations, including the holding of public hearings, and to make recommendations with respect to (a) the terms and conditions of contracts between the producers and processors of sugar beets and sugarcane and (b) the terms and conditions of contracts
between laborers and producers of sugar beets and sugarcane. (Sept. 1, 1937, Title V, sec. 511, 50 Stat. 916; 7 U. S. C., sec. 1181.)
630–118. Same; of general conditions and factors; publication of information.—The Secretary is authorized to conduct surveys, investigations, and research relating to the conditions and factors affecting the methods of accomplishing most effectively the purposes of this Act and for the benefit of agriculture generally in any area. Notwithstanding any provision of existing law, the Secretary is authorized to make public such information as he deems necessary to carry out the provisions of this Act. (Sept. 1, 1937, Title V, sec. 512, 50 Stat. 916; 7 U.S. C., sec. 1182.)
630–130. Marketing quotas, tobacco; legislative finding of effect on interunder this Act shall terminate on December 31, 1941, except that the Secretary shall have power to make payments under title III under programs applicable to the crop year 1941 and previous crop years. (Sept. 1, 1937, Title V, sec. 513, 50 Stat. 916; Oct. 15, 1940, sec. 1, 54 Stat. 1178; 7 U. S. C., sec. 1183.)
AGRICULTURAL ADJUSTMENT ACT OF 1938 630–120. Short title.—That this Act may be cited as the “Agricultural Adjustment Act of 1938”. (Feb. 16, 1938, sec. 1, 52 Stat. 31; 7 U. S. C., sec. 1281.)
630–121. Declaration of policy.-It is hereby declared to be the policy of Congress to continue the Soil Conservation and Domestic Allotment Act, as amended, for the purpose of conserving national resources, preventing the wasteful use of soil fertility, and of preserving, maintaining, and rebuilding the farm and ranch land resources in the national public interest; to accomplish these purposes through the encouragement of soil-building and soil-conserving crops and practices; to assist in the marketing of agricultural commodities for domestic consumption and for export; and to regulate interstate and foreign commerce in cotton, wheat, corn, tobacco, and rice to the extent necessary to provide an orderly, adequate, and balanced flow of such commodities in interstate and foreign commerce through storage of reserve supplies, loans, marketing quotas, assisting farmers to obtain, insofar as practicable, parity prices for such commodities and parity of income, and assisting consumers to obtain an adequate and steady supply of such commodities at fair prices. (Feb. 16, 1938, sec. 2, 52 Stat. 31; 7 U. S. C., sec. 1282.)
7 NOTE. --Title I of this act contains amendments to the Soil Conservation and Domestic Allotment Act, as amended, the compilation of which appears as paragraphs 1084-22 to 1084-38.
630–122. Adjustments in freight rates.
Complaints by Secretary of Agriculture; notice of hearings. (a) The Secretary of Agriculture is authorized to make complaint to the Interstate Commerce Commission with respect to rates, charges, tariffs, and practices relating to the transportation of farm products, and to prosecute the same before the Commission. Before hearing or disposing of any complaint (filed by any person other than the Secretary) with respect to rates, charges, tariffs, and practices relating to the transportation of farm products, the Commission shall cause the Secretary to be notified, and, upon application by the Secretary, shall permit the Secretary to appear and be heard.