Page:United States Statutes at Large Volume 49 Part 1.djvu/832

 74Tjr CONGRESS. SESS. I. CH. 641 . AUGUST 24, 1935 . 787 exemption stamps or any part thereof not accompanied by actual delivery of such stamps shall, for all purposes, be null and void except agreements between landlords and share-tenants or share- Landlord and tenant croppers which, in accordance with such regulations as the Secretary agreements. of Agriculture shall prescribe, provide for a division of the tax- exemption stamps received or to be received by any such landlord. any such share-tenant or any such share-cropper, or any or all of them, in accordance with their respective shares in the potatoes or the pr oceeds thereof to be pr oduced by them. (f) Where a farm is operated by share-tenants , or with the aid Farms operated by shar e-tena nts or share - of share-croppers, tax-exemption stamps issued for an apportion- cropp ers. ment made to such farm shall be used by the landlord, the share- tenants, and/or the share-croppers in accordance with their respective shares in the potatoes produced on such farm, during the allotment year for which such apportionment is made, or the proceeds of such potatoes, and the Secretary of Agriculture shall issue regulations Regulations. pr otect ing t he in teres ts of sha re-cr opper s and tena nts i n the issu ance and use of such tax-exemption stamps. (g) If accompanied by delivery thereof, tax-exemption stamps Tax -exemption stamps ; assignment. may be tran sferre d or assign ed in such manne r and upon such terms Regulations. and conditions, including conditions governing the consideration which must be given therefor, as the Secretary of Agriculture may determine are reasonably necessary to prevent (1) transfers and a ssig nme nts wh ich wou ld tend to depress the mar ket pri ce for potatoes produced in any potato-producing area, (2) speculation in ta x-exe mption stam ps, or (3) fraud or co ercio n in t he tr ansfer of such stamps, or which the Secretary of Agriculture finds to be neces- sary or de sirab le to faci litat e the iden tific ation of t ax-pa id or tax- ex empt potato es or which the Secret ary o f Agr icultu re fi nds to be necessary or desirable to protect the interests of tenants and share- croppers in the issuance and use of tax-exemption stamps. SEC. 210 . Tax-exemption stamps issued to a person, and a person's i xeraption from ri ght t o and claim for, tax-e xempti on st amps shall be ex empt f rom clmmscf creditors n the claims of the creditors of such person and fr om any and all process for the enforcement of such claims. The Secretary of Agri- culture shall by regulation provide for the issuance to, and/or use by, the person who by devise, bequest, or descent becomes the owner of potatoes planted by a person dying during an allotment year, of the tax-exe mption stamps which have been, or would have been, issued to such deceased person for such allotment year. PA CKAG ING SEC. 211. (a) To facilitate the collection of the tax upon the first sale of potatoes imposed by subsection (a) of section 202 of this title, all potatoes harvested on and after December 1, 1935, and sold in the continental United States, during any period such tax is in effect, shall, in accordance with such rules and regulations as the Commis- sioner with the approval of the Secretary of the Treasury shall pre- scribe, be packed in closed and marked containers to which shall be attached or affixed tax stamps or tax-exemption stamps equal in face value to the amount of tax per pound in effect on the potatoes con- tained therein : Prov ide d, That, subject to such regulations as the Commissioner with the approval of the Secretary of the Treasury may prescribe, packaging may be postponed beyond the time of the first sale of potatoes which are to be stored in bulk, or which are to be graded, at such places as may be designated by regulations pre- scr ibed b y the Commi ssion er wi th the appr oval o f the Secre tary of Packaging. Requirement. Affixing stamps Pr oviso. Postponement.