772
74Th CONGRESS. SESS. I. CH. 641 . AUGUST 24, 1935 . CV p oli 4 0 6,p.696;u. S. to the processor of any tax paid by him with respect to the provisions of section 317 of the Tariff Act of 1930 . Refunds if imposition " ( 2) In the event that any tax imposed by this title is finally held of tax held invalid . invalid by reason of any provision of the Constitution, or is finally held invalid by reason of the Secretary of Agriculture's exercise or fa ilure to exer cise a ny pow er con ferred on him under this title, there shall be refunded or credited to any person (not a processor or other person who paid the tax) who would have been entitled to a refund Ante, p.768.
or credit pursuant to the provisions of subsections (a) and (b) of section 16, had the tax termin ated by proclam ation pursuant to the Amount . provisions of section 13, and in lieu thereof, a sum in an amount equivalent to the amount to which such person would have been en- titled had the Act been valid and had the tax with respect to the par- ticular commodity terminated immediately prior to the effective date conditions. of such holding of invalidity, subject, however, to the following condition : Such claimant shall establish to the satisfaction of the Co mmissi oner, a nd the Commis sioner shall find a nd dec lare o f record, after due notice by the Commissioner to the claimant and opportunity for hearing, that the amount of the tax paid upon the processing of the commodity used in the floor stocks with respect to which the claim is made was included by the processor or other person who paid the tax in the price of such stocks (or of the ma- claims
considera- terial from which such stocks were made) . In any judicial pro- tion of ceeding rela ting to such c laim, a transcr ipt of the hear ing before the Commissioner shall be duly certified and filed as the record in the case and shall be so considered by the court . Notwithstanding Time for fling . any other provision of law : (1) no suit or proceeding for the re- covery, recoupment, set-off, refund or credit of any tag imposed by this title, or of any pe nalty or int erest, which is bas ed upo n the in- validity of such tax by reason of any provision of the Constitution or by reason of the Secretary of Agriculture's exercise or failure to exercise any power conferred on him under this title, shall be main- tained in any court, unless prior to the expiration of six months after the date on which such tax imposed by this title has been finally held invalid a claim therefor (conforming to such regula- tions as the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury, may prescribe) is filed by the person entitled thereto ; (2) no such suit or proceeding shall be begun before the expiration of one year from the date of filing such claim unless the Commissioner renders a decision thereon within that time, nor after the expiration of five years from the date of the pay- ment of such tax, penalty, or sum, unless suit or proceeding is begun within two years after the disallowance of the part of such claim to notification of disal- which such suit or proceeding relates . The Commissioner shall lowance.
within 9 0 days after su ch disallowanc e notify the ta xpayer thereof by mail . Jurisdiction of courts.
" ( 3) T he District Cou rts of the Unit ed States shal l have juris- diction of cases to which this subsection applies, regardless of the amount in controversy, if such courts would have had jurisdiction of such cases but for limitations under the Judicial Code, as amended, on jurisdiction of such courts based upon the amount in co ntro vers y. Access t o books, rec- cc (e) In connection with the establishment b an claimant, of ords, etc.
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9 Post, p. 1747. th e fact s requi red to be es tablis hed in subsec tion ( d) of this s ection, the Commissioner of Internal Revenue is hereby authorized, by any officer or employee of the Bureau of Internal Revenue, including the field service, designated by him for that purpose, to examine any books, papers, records, or memoranda, relative to any matter affect- ing the findings to be made by the Commissioner pursuant to subsec-
