Page:United States Statutes at Large Volume 48 Part 1.djvu/65

 73d CONGRESS. SESS. I. CH. 25. MAY 12, 1933 . 39 TERMINATION OF ACT SEC. 13 . This title shall cease to be in effect whenever the Presi- dent finds and proclai ms that the natio nal e cono mic e merge ncy in relation to agriculture has been ended ; and pending such time the President shall by proclamation terminate with respect to any basic agricultural commodity such provisions of this title as he finds are not requisite to carrying out the declared policy with respect to such commodity. The Secretary of Agriculture shall make such investi- ga tions and re ports thereo n to t he Pre sident as may be necessary to aid him in executing this section. SEPARA BILITY OF P ROVISI ONS SEC. 1 4 . If any provision of this title is declared unconstit utional, Separ abili ty cl ause. or the applicability thereof to any person, circumstance, or commod- ity is he ld invali d the val idity of the remai nder of t his title and the applicability thereof to other persons, circumstances, or commodities shall not be affec ted there by. SUP PLEMENTARY REVENu PR OVI SIO NS Supplementary reve. nue provisions. EXEMPTIONS AND COMPENSATING TAXES SEC. 15. (a) If the Secretary of Agriculture finds, upon investiga- Exempting eommod- tion at any time and after due notice and opportunity for hearing to 'ties of l g value from y processin tax . interested parties, that any class of products of any commodity is of such low value compared with the quantity of the commodity Post, pp. 675, 1241 . used for their manufacture that the imposition of the processing tax would prevent in whole or in large part the use of the commod- ity in the manufacture of such products and thereby substantially reduce consumption and increase the surplus of the commodity, then the Secretary of Agriculture shall so certify to the Secretary of the Treasury, and the Secretary of the Treasury shall abate or refund any processing tax assessed or paid after the date of such certifica- tion with respect to such amount of the commodity as is used in the manuf actur e of such prod ucts. (b) No tax shall be required to be paid on the processing of any No tax on processing commodity by or for the producer thereof for consumption by his bopumptcers for home own family, employees, or household ; and the Secretary of Agri- culture is authorized, by regulations, to exempt from the _Payment of the processing tax the processing of commodities by or r the pro- ducer thereof for sale by him where, in the judgment of the Secre- tary, the imposition of a processing tax with respect thereto is unnecessary to effectuate the declared policy. (c) Any person delivering any product to any organization for Tax refund on prod- ucts for charitable dis. charitable distribution or use shall, if such product or the com- tribution. modity from which processed, is under this title subject to tax, Post, p. 973 . be entitled to a refund of the amount of any tax paid under this title with respect to such product so delivered. (d) The Secretary of Agriculture shall ascertain from time to Secretary to ascertain and proclaim where tax time whether the payment of the processing tax upon any basic causes disadvantages agricultural commodity is causing or will cause to the processors in competition. thereof disadvantages in competition from competing commodities by reason of excessive shifts in consumption between such commodi- ties or products thereof. If the Secretary of Agriculture finds, after investigation and due notice and opportunity for hearing to inter- ested parties, that such disadvantages in competition exist, or will exist, he shall proclaim such finding. The Secretary shall specify it9ad e copemmg in this proclamation the competing commodity and the compensating tax rate to be specified. rate of tax on the processing thereof necessary to prevent such Termination of Act. Post, p .677. Investigations, etc ., by Sec retary of Ag ri- culture.