Page:United States Statutes at Large Volume 49 Part 1.djvu/1798

 74TH C ONGRESS. SESS. II. CH. 690. JUNE 22, 1936 . 175 3 of a change in size, package, discount terms, or any other mer- chandising practice) by substantially the amount of the tax or change therein, or at any time billed the tax as a separate item to any vendee, or indicated by any writing that the sale price included the amount of the tax, or contracted to refund any part of the sale price in the event of recovery of the tax or decision of its invalidity ; but the claimant may establish that such acts were caused by factors other than the processing tax, or that they do not represent his practice at other times . If the claimant processed any product in addition to the commodity with respect to the processing of which there was paid or collected an amount as tax for which he claims a refund, and if the Commissioner has reason to believ e that the burden of such amount w as shifted in whole or in part by means of the transactions relating to such product, the average margin wi th respect to such product, and a rticle s pro cesse d ther efrom, sha ll als o be consi dered , and shall be determined for the tax period applicable to the commodity and for the period befor e and after the t ax in the manner prescribed in subsection (b) of this section. To the extent the Commissioner determines that the average margin with respect to such product was higher during the tax period than it was during the period before and after the tax, it shall be prima-facie evidence that such amount was not borne by the claimant but that it was shifted to others. SEC. 908. LIMITATIONS ON ALLOWANCE OF CLAIMS AND INTEREST. (a) No c laim shall be al lowed under this title in an amoun t less than $10. (b) No interest shall be allowed by the Commissioner or by any court with respect to any amount paid or collected as tax under the Agricultural Adjustment Act, except with respect to amounts, refund of which is made or allowed under this title. Allowance of claim s. Minimum amount. I nterest li mited. SEC. 909. LIMITATIONS ON REVIEW. In the absence of fraud or mistake in mathematical calculation Limitations on re 7 view. the findings of fact and conclusions of law of the Commissioner upon the merits of any claim presented under this title shall not be subject to review by any other administrative or accounting officer, employee, or agent of the United States. SEC. 910. LIABILITY OF COLLECTORS. No colle ctor of internal revenue or custo ms, or internal r evenue or customs officer or employee, shall be in any way liable to any person for any act done by him in the assessment or collection of any amount as tax under the Agricultural Adjustment Act, or for the recovery of any money exacted by or paid to him and paid into t he Treasury, in p erformance of his official duties under the pro- visions of such Act, or if such collector or officer acted under the direction of the Secretary or other proper officer of the Government. SEC. 911. INAPPLICABILITY TO CERTAIN REFUNDS. The provisions of this title shall not apply to any refund author- ized under the provisions of sections 15, 16, or 17 of the Agricultural Adjustment Act, as amended and reenacted, or with respect to any articles exported under the provisions of section 317 of the Tariff Act of 1930. No r efund sha ll be made or allowe d of any amount paid or collected as tax under the Agricultural Adjustment Act, as am ended and reenact ed, to the extent that refund or c redit with respect to such amount has been made to any person. Liability of col le c- tors. Inapplicability to ce rtain ref unds. Designated provi- sions of Agricul tural Adjustment Act not included . Vol. 48, pp. 3910 ; Ante, pp. 768-770. Vol. 46, p. 696.