Page:United States Statutes at Large Volume 49 Part 1.djvu/1799

 1754 74Tx C ONGRESS. SESS. II. CH. 690. JUNE 22, 1936. Period not extended. SEC. 912. PERIOD NOT EXTENDED. No revival of barred Any suit or proceeding with respect to any amount paid or suits. collected as tax under the Agricultural Adjustment Act which is barred on the date of enactment of this Act shall remain barred. No claim with respec t to any such amount which is barred from allowance at the time of the enactment of this Act shall hereafter be allowed in any am ount. D efini tions. SEC. 913. DEF INITI ONS. When used in this title- "Tax" ; te rms in- (a) The term "tax" means a tax or exaction denominated a "tax" eluded. under the Agricultural Adjustment Act, and shall include any penalty, addition to tax, additional tax, or interest applicable to such tax. "Processing tax ." (b) Th e term "process ing tax " means any tax or exac tion de nomi- nated a "processing tax" under the Agricultural Adjustment Act, ad mounts not includ- but shall not include any amount paid or collected as tax with respect to the processing of a commodity for a customer for a charge or fee. "Commodity ." (c) The term "commodity" means any commodity, prior to proc- essing, of a type with respect to the processing of which a processing tax was imposed under the Agricultural Adjustment Act. Article ." (d) The term "article" means the product which is obtained by processing a commodity, and includes the product obtained by further manufacture or by combination with other materials . "Refund ." (e) The term "refund" includes any recovery, recoupment, set-off, credi t, o r cou nter claim . " Agric ultur al Ad- justm ent Ac t. (f) The term "Agricultural Adjustment Act" means the Agricul- ' tur al Adjustment Act as o riginally enacted and the amendments thereto adopted prior to January 6, 1936. A uthor ity of Com - missioner. SEC. 914. AUTHORITY OF COMMISSIONER. s domen tionoffboa s In connection with the establishment of the facts required to be ma- terial. e stablish ed unde r this t itle, t he Commi ssioner of Inte rnal Re venue is hereby authorized, by any officer or employee of the Treasury Department and of the Bureau of Internal Revenue, including the field service, designated by him for that purpose, to examine any books, papers, records, or memoranda which are relevant and mate- rial in connection with any claim made pursuant to this title, to At te nda nce of claim- ant, etc require the attendance of the claimant or of any officer or employee . of the claimant, or the attendance of any other person having knowl- etcT aking of t estim ony, edge in the premises, and to take, or cause to be taken, his testimony etc. with reference to any such matter, with power to administer oaths A tte nda nce production to suc noses ; pr odu cti on of h person or persons. It shall be lawful for the Commissioner, books, etc ° or any person designated by him, to summon witnesses to appear before the Commissioner, or before any person designated by him, at a time and place named in the summons, and to produce such books, papers, correspondence, memoranda, or other records as the Commissioner may deem relevant or material, and to give testi- mony or answer interrogatories, under oath, relating to any claim pp.,,se .3174' 3175, made pursuant to this title. The provisions of 3174 and 3175 of u. S. C.,p.lilo. t he Revis ed Stat utes, as amende d, shall be app licable with re spect wi tnesses ; fees and mileage. to any summons issued pursuant to the provisions of this title. Any . witness summoned under this title shall be paid the same fees and Information procured mileage as are paid witnesses in the courts of the United States. All available to Secretary o f Agriculture. information obtained by the Commissioner pursuant to this section shall be available to the Secretary of Agriculture upon written tia o be kept conflden- request therefor. Such information shall be kept confidential by