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74TH CONGRESS . SESS. I. CH. 641. AUGUST 24, 1935. proof, to estimate the amount of the tax which has been omitted to be paid, and to make the assessment therefor, and certify the same Assessment addi- to a collector . The tax so assessed shall be in addition to the tional to penalties. penalties imposed by law . Ex ports . Imposition of taxes waived w hen so ld for expo rt . Refund of taxes erro- neously collected . Im ports . EXP OR TS SEC . 228 . Under such rules and regulations as the Commissioner, with th e approv al of t he Secre tary of the Tr easury, may pre scribe, the taxes imposed under subsection (a) of section 202 of this title shall not apply in respect to potatoes sold for export to any foreign country or for shipmen t to a p ossessi on or T erritory of the United States, and in due course so exported or shipped . Under such rules and regulations the amount of any such tax erroneously or illegally collected in respect to such potatoes so exported or shipped may be refunde d to the export er or sh ipper o f the p otatoes instead of the taxpayer if the taxpayer waives any claim for the amount so to be refunded . IMPORTS Author ity of secre- SEC, 229. In order to secure equality between domestic and foreign taryofAgriculture. producers of potatoes and in order to prevent the taxes imposed by subsection (a) of section 202 from resulting in disadvantages to pro- ducers of potatoes in the continental United States, the Secretary of Agriculture is hereby authorized and directed to, from time to time by orders and regulations- mentQ .uotas; esta blish -
(a) For each allotment year or any part thereof that the taxes imposed by subsection (a) of section 202 of this title are in effect, establish quotas for the entry or the importation into the continental United States of potatoes produced in any Territory or possession of the United States, or any foreign country . Such quotas shall be based upon that percentage of the annual average quantity of such potatoes brought or imported into the continental United States dur- ing the years 1929-1934, inclusive, which is equal to the percentage that the quan tity pr oclaimed by the Secreta ry of A gricultu re unde r section 203 of this title is of the annual average of the quantities of potatoes sold in the continental United States during the years 1 929- 1934, inclusive ; and Tax on imports in SEc . 2 30 . Af ter such quotas have b een established, potat oes excess of quotas. imported or brought into the continental United States in excess of any such quotas shall, in addition to any import duties, be subject to an internal-revenue tax equal to the amount of the tax then in effect on the first sale of potatoes produced and sold in the continental Unite d States . The tax levied by this section shall be represented by tax stamps and shall be paid by the owner or importer prior to release from customs custody and control, or entry into the continental United States. Packag ing imports SEc . 231 . During any period the tax imposed b subsection a fr om p osse ssio ns and
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() territories . of section 202 is in effect all potatoes imported or brought into the conti nental U nited S tates fr om any possessi on or T erritory of the Unite d States or fro m any fo reign c ountry s hall, p rior to release from customs custody and control, in accordance with such rules and regulations as the Commissioner, with the approval of the Secretary of the Treasury, shall prescribe as necessary or desirable to facilitate the collection of the taxes levied by this title, be packed in closed and Time and method . marked containers . The time and method of such packaging and the time and method of attaching or affixing the stamps required by the preceding section shall be established in accordance with such regulations as the Commissioner shall prescribe . All sales of such potatoes, after release thereof from customs custody and control or entry in the continental United States, shall be in packages in the
