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74T H CON GRESS . SESS . I, CH. 32, M ARCH 18, 1935 . "(2) Any person who, with intent to defraud, secures or attempts to secure, or aids or assists in or procures, counsels, or advises, the securing or atte mpting to secure any tax-payme nt warrant with respect to rice as to which any tax-payment warrant has been there- tofore issued shall be guilty of a misdemeanor and upon conviction ther eof shal l be fin ed not m ore than $1,000 or impr isoned f or not m ore than one year, or both . "(3) Any person who with intent to defraud forges, makes, alters, or counterfeits any tax-payment warrant or any stamp, tag, or other means of identification provided for by this title or any regulation issued pursuant thereto, or makes any false entry upon such warrant or any false statement in any application for the issuance of such warrant, or who uses, sells, lends, or has in his possesion any such al tered, forge d, or counte rfeite d warr ant or stamp , tag, or ot her means of identification, or who makes, uses, sells, or has in his posses- si on any m aterial in imita tion of the mate rial use d in th e manufa cture of such warrants or stamps, tags, or other means of identification, shall, upon conviction thereof, be punished by a fine not exceeding $5,000 or by imprisonment not exceeding five years, or both . "(4) All producers, warehousemen, processors, and common car- riers, having information with respect to rice produced in the years 1933 or 1934, may be required to furnish to the Secretary of Agricul- ture suc h inform ation as he shal l, by or der, pre scribe as neces sary to safeguard the issuance, transfer, and/or use of tax-payment warrants . "(5) The Secretary of Agriculture may make regulations protect- ing the interests of producers (including share-tenants and share- croppers) and others, in the issuance, holding, use, and/or transfer of such tax-payment warrants ." SEC . 9 . Subsection (e) of section 15 of the Agricultural Adjust- ment Act, as amended, is further amended, by inserting after the word 11 Provided "the following : "(1) That in the event any of the provisions of this title have been or are hereafter made applicable to any possession of the United States in the case of any particular commodity or commodities, but not generally, this title, for the purposes of this subsection, shall be deemed applicable to such possession with respect to such commodity or commodities but shall not be deemed applicable to such possession with respect to other commodities ; and (2) ." SEC . 10. Sec tio n 16 of the Agricultural Adjustment Act, as amended, is further amended by relettering subsection "(C)" as sub- section "(e)" ; by striking out in subdivisions 3 and 4 of said subsec- tion the words " of subsection (c) of this section " and " of subsection (c) ", respectively, and inserting in each such subdivision in lieu of the words so stricken out, the words " of this subsection " ; and by adding at the end of said section the following : "(f) The provisions of this section shall not be applicable with respect to rice." Exportation of ta x-
SEC . 11 . Subsection (a) of section 17 of the Agricultural Adjust- paidproducts. Vol. 48, pp. 40, 676. ment Act, as amended, is further amended by inserting after the me'ce
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i tag -pay- second sentence the following : " In the case of rice, a tax due under Post, pp.1739,1740. this title which has been paid by a tax-payment warrant shall be deemed for the purposes of this subsection to have been paid
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with respect to any refund authorized under this section, the amount scheduled by the Commissioner of Internal Revenue for refunding shall be paid, any provision of law notwithstanding ." Approved, March 18, 1935 . Unlawfully securing warrant . Counterfeiting, etc, Fa lse statements . Furnishing informa- tion. Reg ulations author . ized . Equalizing tax on imports. Vol . 48, pp. 40, 676. Application of section to U . S . possessions . Post, p . 768 . Floor stocks . Vol . 48, pp. 40, 678, 1241 . Post, pp. 768, 1740 . Tax provisions not applicable to rice .
