Page:United States Statutes at Large Volume 49 Part 1.djvu/818

 74TH CONGRESS. SESS. I. CH. 641. AUGUST 24, 1935 . 773 tion (d) of this section, to require the attendance of the claimant ~Attendance of claim- or of any officer or employee of the claimant, or the attendance of an y other person ha ving knowledge in the premises, an d to take, or cause to be taken, his testimony with reference to any such matter, with power to administer oaths to such person or persons. It shall w itnesses. be lawful for the Commissioner, or any collector designated by him, to summon witnesses on beh alf of the Uni ted Stat es or of any claimant 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 boo ks, papers, corre spondence, memora nda, or other re cord s as the Comm issi oner may deem rele vant or mate rial, and to give testimony or answer interrogatories, under oath, relating to any matter affecting the findings to be made by the Commissioner pursuant to subsection (d) of this section. The provisions of Re- IT. .S. s 1) .1191. p 609 ;, vised Statutes 3174 and of Revised Statutes 3175 shall be applicable with respect to any summons issued pursuant to the provisions of this subsection . Any witness summoned under this subsection shall me tg nees s fees and be paid, by the party on whose behalf such witness was summoned, the same fees and mileage as are paid witnesses in the courts of the United States . All information obtained by the Commissioner pur- Availability of infor- suant to this subsection shall be availabe to the Secretary of mat ion . Agriculture upon written request therefor . Such information shall confidential nature . be kept confidential by all officers and employees of the Department of Agr iculture, and any such officer or employee who viol ates this requirement shall, upon conviction, be subject to a fine of not more than $1,000 or to imprisonment for not more than one year, or both, and shall be removed from office. "(f) No refund, credit, or abatem ent shall be mad e or allowed of foc menfoor filin g claim the amount of any tax, under section 15, or section 17, unless, within Ante,p.771. one year after the right to such refund, credit, or abatement has Pest, p. 1710. accrued, a cla im for such refun d, credit, or aba tement (conformin g to such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe) is filed by t he person entitle d to such refund, credit, or abate ment, except that if the right to any such refund, credit, or abatement accrued prior to the date of the adoption of this amendment, then such one year period shall be computed from the date of this amend- ment . No interest shall be allowed or paid, or included in any Interest payments . j udgment, with respect to any s uch claim for ref und or credit . " The rovisions of section 3226, Revised Statute s, as amended R. S .,see .3226,p .R19 ; (g) p > >u.S.C.,p.1202. are hereby extended to apply to any suit for the recovery of any Reco very of t axes er- roneously collected. amount of any tax, penalty, or interest, which accrued, before, on, Pest, p. 1747. or after the date of the adoption of this amendment under this title (whether an overpayment or otherwise), and to any suit for the recovery of any amount of tax which results from an error in the computation of the tax or from duplicate payments of any tax, or any refund or credit authorized by subsection (a) or (c) of section 15, section 16, or section 17 of this title or any refund or credit to t he process or of any tax paid by him wi th respect to articl es exported pursuant to the provisions of section 317 of the Tariff Act of 1930 ." SEC. 31 . The Agricultural Adjustment Act, as amended, is amended by inserting after section 21 the following u IMPORTS Imports . " SeC. 2 2 . (a) Whenever the Pres ident has reason to believe that investigations by Tar iff Commission ; a u- any o ne or more articl es are being impo rted into the Uni ted States th ority of President to un der s uch co nditi ons a nd in suffi cient t quantities as to render or tend Cause pen. 1 15 2. to render ineffective or materially interfere with any program or