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 printing and binding; and the share of the United States in the expenses of the secretariat of the Commission; fiscal year 1945, $25,000. TREASURY DEPARTMENT OFFICE OF THE SECRErARY Restoration of capital impairment, Commodity Credit Corpora- tion: To enable the Secretary of the Treasury, on behalf of the United States, to restore the amount of the capital impairment of the Commodity Credit Corporation as of March 31, 1944, by a con- s15USt. C, Supp. tribution to the Corporation as provided by the Act approved March IV, 713as1. 8, 1938, as amended (15 U. S. C. 713a-1), $256,764,881.04. Ante, p.61. Subscriptions to capital stock, Federal Crop Insurance Corpora- tion: For an additional amount to enable the Secretary of the Treasury to subscribe and pay for the capital stock of the Federal Crop Insurance Corporation, as provided in section 504 of the . Federal Crop Insurance Act (7 U.S. C. 1504), $30,000,000. Refunds under Renegotiation Act: There is hereby appropriated, to remain available until June 30, 1946, such amount not exceeding $15,000,000 as may be necessary to make the refunds, including refunds 5s U.^s8.'supp. for prior years, required by section 403 (a) (4) (D) (relating to the Iv,app. 1a9i. recomputation of the amortization deduction) and by the last sentence of section 403 (i) (3) (relating to excess inventories) of the Renego- tiation Act; and to refund any amount finally adjudged or deter- mined to have been erroneously collected by the United States pursuant to a unilateral determination of excessive profits, with such interest thereon (at a rate not to exceed 4 per centum per annum) as may be adjudged or determined to be owing in law or equity: Reimbursement. Provided,That to the extent refunds are made from this appropriation of excessive profits collected under the Renegotiation Act and retained by the Reconstruction Finance Corporation or any of its subsidiaries the Reconstruction Finance Corporation or the appropriate subsidi- Certification of ary shall reimburse this appropriation: Provided further, That the amount. War Contracts Price Adjustment Board or its duly authorized repre- sentative shall certify the amount of any refund to be made in pur- suance hereof to the Secretary of the Treasury who shall make payment upon such certificate in lieu of any voucher which might otherwise be required. BUREAU OF ACCOUNTS Payment of certified claims: There is hereby appropriated such sum as may be necessary to enable the Secretary of the Treasury to pay claims (not to exceed $500 in any case) which may be certified during the fiscal years 1945 and 1946 by the Comptroller General of the United States to be lawfully due, within the limits of and chargeable against the balances of the respective appropriations heretofore made which, after remaining unexpended, have been carried to the surplus fund pursuant to section 5 of the Act of June 20, 1874 (31 U. S. C. 713): Provided, That hereafter any collection which otherwise would be for depositing to the credit of an appropriation where such appro- priation has lapsed and the balance reverted to the surplus fund shall be deposited for covering into the general fund of the Treasury as miscellaneous receipts. Contingent expenses, public moneys: For an additional amount for "Contingent expenses, public moneys", fiscal year 1945, including the objects specified under this head in the Treasury Department Appro- prlation Act, 1945, $90,000. 18 Stat. 110 . Statt. 9l. PUBLIC LAWS--CH. 95-APR. 25, 1945 [59 STAT. 90

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