73d C ONGRESS . SESS. II. CH. 866 . JU NE 28, 1934 .
1279 material used in the manufacture of such warrants, stamps, tags, or other means of identification, or who makes any false statement in any application with respect to the levying and collection of the tax, shall, upon conviction thereof, be punished by a fine not exceeding $5,000 or by imprisonment not exceeding five years, or both . APP ROP RIA TIO NS AND AD MIN IST RAT IVE EXPENSES App rop ria tio ns and administrative ex- penses . SEC . 10 . (a) The proceeds derived from the tax are hereby appro- available . from tax priated to be available to the Secretary of Agriculture for admin- istrative ex penses and re funds of taxe s and other pa yments under this Act . The Secretary of Agriculture and the Secretary of the Treasury shall estimate from time to time the amount of the tax Tax estimates . which will be collected 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 t he Secretary of Agricultur e the amounts so estimated . Advances. The amount of any such advance shall be deducted from such tax proceeds as shall subsequently become available under this subsection . (b) Out of the sums available to the Secretary of Agriculture Expenses . under the Agricultural Adjustment Act, as amended, such sums as Ante, p.37. may be n eces sary for adm inis trat ive expe nses , re fund s of tax es, and other payments under this Act are hereby made available . (c) The Secretary of Agriculture is authorized in order to carry Officers, employees, out the provisions of this Act to appoint, without regard to the pro- e tc' visions of the civil-service laws, such officers, agents, and employees, Selection, salaries, and to utilize such Federal officers and employees and, with the con- 'to- sent of the State, such State and local officers and employees, as he may find necessary, to prescribe their authorities, duties, responsi- bilities, and tenure, and, without regard to the Classification Act of 1923, as amended, to fix the compensation of any officers, agents, and em loyees so a ppointed . (p d) The ad minist rative expe nses p rovide d for under this sec- Services and rent in the District of Colum- tion shall include, among others, expenditures for personal services hia . and rent in the District of Columbia and elsewhere, for law books, periodicals, newspapers, and books of reference, for contract steno- Referenee books, etc . graphic reporting services, and for printing and paper in addition to allotments under the existing law . (e) The Secretary of Agriculture shall transfer to the Treasury Transfer of funds. Department, and is authorized to transfer to other agencies, out of funds availabl e for adminis trative expen ses under this Act, such sums as are re quired to pay administrati ve expenses in curred and refunds made by such Department or agencies in the administration of this Act . REFU NDS
Refunds. SEC. 11 . (a) No refund of any tax, penalty, or interest paid under this Act shall be allowed unless claim therefor is presented within six months after the date of payment of such tax, penalty, or interest . (b) No suit or p roceeding sha ll be maintain ed in any cou rt for the recovery of any tax under this Act alleged to have been errone- ously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations prescribed by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury, under this Act ; Penalty . Claim for, must be presented within 6 mo nths . Suit to recover .
