Page:United States Statutes at Large Volume 49 Part 1.djvu/835

 790 74TH CONG RESS. SESS. I. CH. 641. AUGUST 24, 1935 . of thi s title would pr event wh olly or in large part t he use o f potato es in the manufacture of such product or products or that potatoes used for the feeding of livestock are of such low value that the imposition of such taxes would prevent wholly or in large part the sale of pota- toes for any such use, the Secretary of Agriculture shall proclaim such finding and thereafter in accordance with regulations prescribed jointly by the Secretary of Agriculture and the Secretary of the Treasu ry, the sale, or change in form, of pota toes fo r such u se or us es by the purchaser thereof shall be exempt from the provisions of sub- section (a) of section 211, and from the taxes imposed by subsection (a) of section 202 of this title until such time as the Secretary of Agriculture, after further investigation and due notice and oppor- tunity for hearing to the interested parties, revokes such proclama- tion : Pro vid ed, Tha t the righ t to any such exemp tion shall be evide nced i n such manne r as j oint r egulat ions o f the Secret ary of otT ax- em t potatoes Agriculture and the Secretary of the Treasury shall prescribe. If such purchaser uses any potatoes sold to him free of tax under this section or uses any product of such potatoes, for other than an exempt use as above specified, then he shall be liable for a tax in the same manner as if such potatoes were sold by him at a first sale. SEC. 218 . The Secretary of Agriculture is authorized, in order to carry out the provisions of this title, to appoint, without regard to the provisions of the civil-service law, such officers, agents, and employees and to utilize such Federal officers and employees and, with the consent of the S tate, su ch State and loc al offi cers and employe es, as he may find necessary, to prescribe their authorities, duties, respon- sibilities, and tenure, and, without regard to the Classification Act of 1923, as ame nded, to fix the compens ation of any of ficers, agents, and employees so appointed. SeC. 219. (a) For the more effective administration of the func- tions vested in him by this title, the Secretary of Agriculture is authorized to utilize committees and associations heretofore or here- after established pursuant to subsection (b) of section 10 of the Agri- cultural Adjustment Act, as amended, and to establish regional, State, and local committees and associations of producers of potatoes. (b) The S ecreta ry of Agricu lture, out o f any funds approp riated for administ rative e xpenses under th is title, is au thorized to adva nce fund s to the proper fiscal o fficer o f associ ations establis hed or u ti- lized pursuant to subsection (a) of section 219 of this title, for ex penses incur red or to be incur red in the a dminis tratio n of t his title, with the approval of the Secretary of Agriculture by such as- sociations. Payment of such expenses of such associations shall be made upon such evidence and in such manner and at such time or times as the Secretary of Agriculture may direct, and the account- ing therefor by the associations shall be solely administrative and to the Secretary of Agriculture only. SEC. 220 . Any person who knowingly sells, or offers for sale, or knowingly offers to buy, or buys, potatoes not packaged as required by this title, or any person who knowingly sells, or offers for sale, or who k nowing ly off ers to buy, or buy s, pot atoes to the packa ges of which are not affixed or attached tax-exemption stamps or tax stamps as required by this title shall, upon conviction thereof, be fined not more than $1,000. Any person convicted of a second offense under the provisions of this title may, in addition to such fine, be imprisoned for not more than one year. SEC. 221 . Any person who, in violation of the regulations made by the Se cretar y of A gricul ture, specul ates i n tax- exempt ion st amps, and any person securing tax-exemption stamps from another person by fraud or coercion, shall, upon conviction thereof, be fined not Exemptions. Ante, pp. 783, 787. Proviso. Right to exemptions. Administration. Appointment of offi- cers, etc. Coo per ati on of Sta te officers . Compensation. Cooperative produc- tion associations ; assist- an ce of. Vol. 48, p. 37; U.S. C.,p.161. Producers' associa- t i on s ; establishment . Advances for admin- istrative expenses. Payments. Un lawf ul tran s- actions ; penalt y. Conviction of second offense. Spe culation in tax- exem pti on stamps; penalty.