Page:United States Statutes at Large Volume 48 Part 1.djvu/1306

 1280 73d CONGRESS. SESS. II. CH. 866 . JUNE 28, 1934 . Paym ent under pro - but such suit or proceeding may be maintained whether or not such test or duress. commencement of tax, penalty, or interest has been paid under protest or duress. No suit. suit or proceeding shall be begun before the expiration of six months from the date of filing such claim, unless the Commissioner renders a decision thereon within that time, nor after the expiration of two years from the date of the payment of such tax, penalty, or interest, unless such suit or proceeding is begun within two years after the disallowance of the claim or of the part of such claim to which such suit or proceeding relates. The Commissioner shall, within ninety days after any such disallowance, notify the tax- payer thereof by mail. Separahility of pro- visions. Termination. SEPARABILITY OF PROVISIONS SEC. 12. If any provision of this Act, or the applicability thereof to any person or circumstance, is held invalid the remainder of this Act and the applicability thereof and of such provision to other persons or circumstances shall not be affected thereby. TERMINATION be iscontnued etmay SEC. 13. The tax shall terminate with respect to any type of tobacco at the end of the crop year current at the time the' Secretary of Agriculture proclaims that rental and/or benefit payments under the Agricultural Adjustment Act are to be discontinued with respect Proclamati on to to such type of tobacco or whenever the President finds and proclaims issue. that the national economic emergency with respect to such type of tobacco has ended, whichever is the earlier. Tobacco produ cer be- SEC. 14. The Secretary of Agriculture is directed not to refuse comin g a cont racti ng producer. on the ground of lateness any offer by a tobacco producer to become a contracting producer, if such offer is filed with the Secretary of Agriculture within thirty days after the date of the enactment of this Act. Cigar leaf tobacco. SEC. 15 . Having due regard to the welfare of domestic producers of tobacco and to the protection of domestic consumers thereof and Provisions for pro- to a just relation between the price received by such domestic tecting, etc. producers and the price paid by such domestic consumers and in other respects to effectuate the declared policy of this Act, the Secretary of Agriculture may from time to time, by orders or regulations Quotas for importa- (A) For each crop year in which any type of tobacco is har- tions, int o co ntine ntal united States to be vested to which the tax is applicable, or for any part of such crop established. year, establish quotas for the importation into continental United States of cigar-leaf types of tobacco, and during such crop year Basis. readjust any such quotas. Such quotas shall be based on average quantities of such tobacco imported into continental United States Cuha. during the crop years 1932-1933 and 1933-1934, except that in the case of tobacco imported from the Republic of Cuba, such quotas shall be based on average quantities of tobacco so imported during the crop years 1928-1933. Allocations to im- (B) Allot the quotas provided for by subsection (A) to the porters. importers of such tobacco in the United States in such manner as he may deem fair and equitable, having due regard to the respec- tive amoun ts of tob acco impor ted durin g the crop yea rs 1932-1933 and 1933-1934 by such persons. Excess imports sub- SEC. 16 . After' importation quotas therefor have been established, ject to import tax. all ci gar-le af tob acco o f any type i mported into contin ental United States in excess of the quota for such type shall he subject to an Rate. import tax. The rate of the import tax, expressed in cents per