Page:United States Statutes at Large Volume 49 Part 1.djvu/834

 74TH CON GRESS. SESS. I. CH. 641 . AUGUST 24, 1935 . 789 suance thereof . N o suit or proceeding shall be begun before the Limitations. expiration of six months from the date of filing such claim unless the Commissioner renders a decision thereon within that time, nor after the expiration of two years from the date of payment of such tax, penalty, or stem, unless such suit or proceeding is begun within two years after the disallowance of the part of such claim to which such suit or proceeding relates. The Commissioner shall, within ninety allow Notification of dis- days after suc h dis all ow anc e, notify the taxpayer thereof by registered mail. (c) The amount of the taxes imposed by subsection (a) of section Refunds allowed. 202, paid by a person, which taxes would not have been paid had the tax-exemption stamps to which such person was entitled been deliv- ered to such person prior to the payment of such taxes, shall be refunded to such person. A PPR OPRI ATI ON Appropriation. SEc. 216 . (a) The proceeds derived from the taxes imposed by sum authorized for this title are hereby authorized to be appropriated to be available p enses, refunds, etc ex- this the Secretary of Agriculture for administrative expenses, for all purpo ses of the Agricultural Adjustment Act, as ame nded, for refunds of taxes and for other payments under this title. The Advance of estimated amount of taxes to be Secretary of Agriculture and the Secretary of the Treasury shall c llected. estimate from time to time the amount of taxes which will be col- lected under this title during a period following any such estimate not in excess of four months, and the Secretary of the Treasury shall, out of any money in the Treasury not otherwise appropriated, advance to the Secretary of Agriculture the amounts so estimated. The amount of any such advance shall be deducted from such tax va eduction of ad- proceeds as shall subsequently become available under this subsection Provided, That all taxes imposed by section 230 of this title, collected PrReg ° from posses- upon potatoes coining from the possessions or territories of the sions and territories; United States, shall not be covered into the general fund of the separate fund. Treasury of the United States but shall be held as a separate fund and paid into the treasuries of the said possessions and territories. respectively, to be used and expended by the governments thereof Expenditure. for the benefit of agriculture. (b) The admin istrative expenses provided for under this sec tion expenses . shall include, among others, expenditures for personal services and rent in the District of Columbia and elsewhere, for law books, periodicals, newspapers, and books of references, for contract stenographic reporting services, for the purchase or hire of vehicles, including motor vehicles, and for printing and paper in addition to allotments under the existing law. (c ) The Secr etary of Ag riculture may advance or transf er to T ransfer of funds. the Treasury Department, to the Post Office Department, and to any other department or agency, out of funds available for admin- istrative expenses under this title, such sums as are required to pay administrative expenses of, and refunds made by, such departments or agencies in the administration of this title. (d) There is hereby authorized to be appropriated to be available autho zedP ri ati ons to the Secretary of Agriculture such sums as may be necessary for administrative expenses, for refunds of taxes, and for other advances or payments under this title. GEneRAL AND PEnAL PROVISIONS General and penal provisions. SEc. 217 . If at any time the Secretary of Agriculture finds that any ofl o Potatoes or products product or products manufactured from potatoes is of such low value, considering the quantity of potatoes used for its manufacture, that the imposition of the taxes imposed by subsection (a) of section 202