Page:United States Statutes at Large Volume 49 Part 1.djvu/825

 780 74TH CONGRESS. SESS. I. CH. 641. AUGUST 24, 1935. the Agricultural Adjustment Act, any warrant issued during such crop year to such person shall be void upon demand in writing for the ret urn of such war rant ma de by th e Secre tary of Agricul ture to when accepted in the person to whom such warrant was issued. If any tax-payment payment of tax ; liabil- ity of person to who,,, warrant which has been accepted in payment of the tax imposed by is sued . this Act upon the sale of tobacco becomes void pursuant to this subsection either before or after such acceptance, the person to whom such wa rrant w as issue d shall, notwit hstandi ng such accepta nce of such warrant, be liable for the full amount of the tax upon such sale ." Vol . 48, p. 1278. SEC. 50. Section 8 of said Act is amended by striking out subsec- tion (b) of that section and inserting in lieu thereof two new sub secti ons as fo llow s Re tur ns respecting "(b) All persons, in whatever capacity acting, including producers, tobacco produced or sold ; requirement. warehousemen, processors of tobacco, and common carriers, having information with respect to tobacco produced or sold, may be required to make a return in regard thereto, setting forth the amount of tobacco produced sold, or delivered, the name and address of the person who produced, sold, or delivered said tobacco, or to whom said tobacco was sold or delivered, the price paid on such sale, and any other and further information which the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury and the Secretary of Agriculture, shall by regulations prescribe as necessary for the proper administration and collection of the tax. Any person requi red to make any such r eturn sh all ren der a tr ue and accurate retur n to th e Commis sioner of Inter nal Rev enue. Penalty on refusa l to "(c ) Any person willfully failing or refusing to file any return file . required to be filed under this section, or filing willfully any false return, shall be guilty of a misdemeanor and upon conviction thereof shall be punished by a fine of not more than $1,000 ." Vol. 48, p. 1278 . SEC. 51. Section 9 of said act is amended by adding at the end thereof the following new subsection Administrative agen- "(c) Any person who is authorized in writing by the Secretary ties; powers . of Agriculture to act as his agent in the administration of this Act shall, while he is acting as such agent, have the power to administer oaths in con nection with th e execut ion of forms re quired by regu- lations issued pursuant to sections 7 and 8 of this Act, but no fee or compensation shall be charged or received by any such agent for admin isterin g such a n oath . " Vol. 48, p .1279. SEC. 52. The first sentence of subsection (a) of section 10 of said Appropriation avail- able for rental and ben- Act is amended to read as follows : "The proceeds heretofore and eat payments. hereafter derived from the tax are hereby appropriated to be avail- able to the Secretary of Agriculture for rental and benefit payments under the Agricultural Adjustment Act to contracting producers, Administrative ex- for administrative expenses, refunds of taxes, redemption of tax- penses, etc . payment warrants heretofore or hereafter received by contracting producers subsequent to the sale of the tobacco covered by said warrants and subsequent to payment of the tax imposed upon such sale by section 3 of this Act, and other payments under this Act ." Vol. 48, p .1279. SEC. 53. Subsection (a) of section 11 of said Act is amended effec- Refunds; presenting claims for. tive as of the date of the enactment of the said Act by striking out the words "six months " and by inserting in lieu thereof the words " one year ". Vol. 48, p . 128o . SEC. 54. Section 14 of said Act is amended to read as follows : Offer to become c on- " The Secretary of Agriculture is directed not to refuse on the trac ting prod ucer . ground of lateness any offer by a tobacco producer to become a con- tracting producer, if such offer is filed with the Secretary of Agri- culture within thirty days after the date of the proclamation by the Secretary of Agriculture, pursuant to subsection (b) of section 3 of this Act ."