52 STAT.] 75TH CONG. , 3D SESS.-CH. 681-JUNE 25, 1938 upon the merits of any such claim for refund, and the mathematical calculations made in connection therewith, shall not be subject to review by any court or by any other officer, employee, or agent of the United States: Providedfurther, That no refund of any tax shall be made under this paragraph unless liability for the payment of such tax was satisfied by the payment of money: Provided further, That no interest shall be allowed in connection with any refund made under the authority of this paragraph: Provided further, That in the case of amounts paid as tax under the Bankhead Cotton Act of 1934 with respect to the ginning of cotton (a) refund shall be allowed to the ginner of the cotton only to the extent that the ginner has not shifted the burden of the tax by including it in any charge or fee for ginning, or by collecting it from the owner or owners of the cotton ginned, or in any manner whatsoever, and (b) refund shall be allowed to the owner or owners of the cotton at the time of gin- ning, to the extent that the amount of tax was shifted to such owner or owners by the cotton ginner and was not shifted by such owner or owners to other persons, and in such cases, but only for the pur- poses of this paragraph, the tax shall be considered to have been paid by the ginner to the United States for the account of such owner or owners. No part of the amount of any refund made under this paragraph in excess of 10 per centum of the amount of such refund shall be paid or delivered to or received by any agent or attorney on account of services rendered in connection with such refund, and the same shall be unlawful, any contract to the contrary notwithstanding; and any person violating the provisions of this sentence shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined in any sum not exceeding $1,000. COAST GUARD Condition. Interest. Refunds under Bankhead Cotton Act of 1934. 48 Stat. 698. Limitation on attor- ney's, etc., fees. Penalty for viola- tion. Coast Guard. Office of the Commandant: Not exceeding $5,000 of the amount omffce of th appropriated for "Pay and allowances, Coast Guard", in the Treasury Department Appropriation Act, 1938, may be transferred to the 50Stat. 145. appropriation for "Salaries, Office of Coast Guard, 1938". Rebuilding and repairing stations: The unexpended balance of the paRebuilding appropriation under this head contained in the Second Deficiency sta Appropriation Act, fiscal year 1937, is hereby continued available for 50 Stat. 231 . the same purposes until June 30, 193)9. Replacement airplanes and equipment: The appropriation of Rleplaeoinen $363,500 for replacement airplalles and their equipluent, including Une t. radio equipment, spare parts, and accessories, contained in the Treas- ury Department Appropriation Act, 1938, is hereby continued avail- ,0 Stat. 146 . able until June 30, 1939, and the appropriation of $270,000 under this head in the Treasury Iepartment Appropriation Act, 1939, is hereby Ante, p- 130. made inmediately available. Air station, Elizabeth City, North Carolina: For establishing and Air stations. equipping a Coast Guard air station at Elizabeth City, North Caro- N. c. lina, $540,000, to remain available until June 30, 1939. Air station, San Francisco, California: For establishing and equip- an Franciso ping a Coast Guard air station at the San Francisco Airport on the west shore of San Francisco Bay, twelve miles south of San Francisco, California, $600.000, to remain available until June 30, 1939. Additional airplanes: For additional airplanes and their equip- Additiona ment, including radio equipment, spare parts, and accessories, to be planes constructed or purchased in the discretion of the Secretary of the Treasury, for the foregoing stations, one-half of the number of each type of planes procured hereunder to be assigned to each station, $654,000, to remain available until June 30, 1939. e Corn- and re- s. t air. equlp- City, o, Calif. 1 air-
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