Page:United States Statutes at Large Volume 49 Part 1.djvu/831

 786 74TH CONGRESS. SESS. I. CH. 641 . AUGUST 24, 1935. in such State and which farms are ineligible to receive an apportion- ment under se ction 205 or in respect to which the Secretary of Agriculture determines that the apportionments made pursuant to Pro viso. section 205 are inequitable : Provided, That apportionments under Bas is of app orti on- ments, this section shall be made upon such basis as the Secretary of Agri- cul ture deems fair and just and w hich will, so f ar as prac ticab le, app ly to all such farms unif ormly upon the basis or c lassi ficat ion pre scrib ed by the Secre tary. Any quan tity not apportio ned under this section shall be available for apportionment under section 205 of this title. continuation of ap- S EC. 2 07 . If an apportionment is made to a farm under section 206 portionments. of this title for any allotment year, for each succeeding allotment year that the operation of such farm is continued by the operators who operated it during the allotment year for which such apportion- ment was made, the apportionment to such farm shall be made upon the basis provided in section 206 of this title but shall be made from th e qua ntity avai lable for appor tionm ent u nder secti on 205 of this title. Apportionment of SEC. 208. For the p urpos es of the appor tionm ents to be made pur- Dis trict of Columbia. suant to sections 204, 205, 206, and 207 of this title, the District of Columbia shall be considered as a part of the State of Maryland. Tax-exemption SEC. 209. (a) The Secretary of Agriculture, or any agent or stamps ; issue. agency designated for such purpose by the Secretary of Agriculture, shall, upon application therefor, issue for each farm tax-exemption stamps for an amount of potatoes equal to the apportionment made to such farm pursuant to sections 205, 206, and 207 of this title Proviso. Provided, That un der such regulations as the Secretary of Agricul- Refusal to issue. ture shall prescribe he shall refuse to issue such tax-exemption stamps to any applicant in any allotment year in which such appli- cant is not a bona fide producer of potatoes. Each such tax-exemp- tion stamp, during the period of its validity as determined pursuant to subsection (c) of this section, shall establish an exemption from the taxes imposed by subsection (a) of section 202 of this title for the amount of potatoes stated on the face of each such stamp. Ta x-ex empti on (b) The right to tax-exemption stamps shall be evidenc ed in such stamps ; right to. manner as the Secretary of Agriculture may by regulations prescribe, Fo rms of. and such tax-exemption stamps shall be issued in such form or forms, and under such terms and conditions as may be prescribed jointly by the Secretary of Agriculture and the Secretary of the Treasury. Potato -producing regions ; establishment. (c) The Secretary of Agriculture shall establish and define potato- pr oduci ng re gions for the c ontin ental Unit ed St ates upon the b asis of the marketi ng periods for potatoes produced in such regions dur- ing an allotment year, and shall from time to time by regulation Per iod of validi ty of, and upon the basis of such marketing periods for each such region, tax-exemption stamps. determine and fix the period during which tax-exemption stamps issued, or pursuant to subsection 19 1 1)9 of thi s section transferre d, to producers in such regions for any allotment year shall be valid, provided that all tax-exemption stamps shall be valid for a period of at least the allotment year for which they are issued . Return of stamps erron eous ly i ssue d . (d) If any tax-exemption stamp is erroneously issued, the person to whom such stamp is so issued shall, upon demand by the Secre- tary of Agricu lture in writing and mailed to the last-known address of such person, be obligated to return such stamp or pay to the Secre- tary a sum equal to the amount of the taxes imposed by subsection (a) of section 202 of this title upon the amount of potatoes covered by such stamp, at the rate in effect at the time such stamp was issued . Assignment, etc ., of (e) Any sale, assignment, pledge, or tran sfer, and any agreement deliv e ednot actuall y or power of attorney to sell, assign, apply, pledge, or transfer made or entered into by any person of his right to or claim for tax-