APPENDIX margin with respect to such product was higher during the tax period than it was during the period before and after the tax, it shall be prima-facie evi- dence that such amount was not borne by the claimant but that it was shifted to others. (U. S. C ., Title 7, § 649.) SEC. 908. LIMITATIONS ON ALLOWANCE OF CLAIMS AND INTEREST (a) No claim shall be allowed under this title in an amount less than $10. (b) No interest shall be allowed by the Commissioner or by any court with respect to any amount paid or collected as tax under the Agricultural Adjust- ment Act, except with respect to amounts, refund of which is made or allowed under this title. (U. S. C ., Title 7, § 650.) SEC. 909. LIMITATIONS ON BEVIEW In the absence of fraud or mistake in mathematical calculation, the findings of fact and conclusions of law of the Commissioner upon the merits of any claim presented under this title shall not be subject to review by any other administrative or accounting officer, employee, or agent of the United States. (U. S. C., Title 7, § 651.) SEC. 910. LIABILITY OF COILXCTOB. No collector of internal revenue or customs, or internal revenue or customs officer or employee, shall be in any way liable to any person for any act done by him in the assessment or collection of any amount as tax under the Agri- cultural Adjustment Act, or for the recovery of any money exacted by or paid to him and paid into the Treasury, in performance of his official duties under the provisions of such Act, or if such collector or officer acted under the direc- tion of the Secretary or other proper officer of the Government. (U. S. C ., Title 7. § 652.) SEC. 911. INAPPLICABILITY TO CERTAIN REFUNDS The provisions of this title shall not apply to any refund authorized under the provisions of sections 15, 16 , or 17 of the Agricultural Adjustment Act, as amended and reenacted, or with respect to any articles exported under the pro- visions of section 317 of the Tariff Act of 1930. No refund shall be made or allowed of any amount paid or collected as tax under the Agricultural Adjust- ment Act, as amended and reenacted, to the extent that refund or credit with respect to such amount has been made to any person. (U. S. C., Title 7, § 653.) SEC. 912. PERIOD NOT EXTENDED Any suit or proceeding with respect to any amount paid or collected as tax under the Agricultural Adjustment Act which is barred on the date of enact- ment of this Act shall remain barred. No claim with respect to any such amount which is barred from allowance at the time of the enactment of this Act shall hereafter be allowed in any amount. (U. S . C., Title 7, § 654.) sEo. 913. DEFINITIONS When used in this title- (a) The term "tax" means a tax or exaction denominated a "tax" under the Agricultural Adjustment Act, and shall include any penalty, addition to tax, additional tax, or interest applicable to such tax. (b) The term "processing tax" means any tax or exaction denominated a "processing tax" under the Agricultural Adjustment Act, but shall not include any amount paid or collected as tax with respect to the processing of a com- modity for a customer for a charge or fee. (c) The term "commodity" means any commodity, prior to processing, of a type with respect to the processing of which a processing tax was imposed under the Agricultural Adjustment Act (d) The term "article" means the product which is obtained by processing a commodity, and includes the product obtained by further manufacture or by combination with other materials. (e) The term "refund" includes any recovery, recoupment, set-off, credit, or counterclaim. (f) The term "Agricultural Adjustment Act" means the Agricultural Adjust- ment Act as originally enacted and the amendments thereto adopted prior to January 6, 193& (U. S . C., Title 7, § 655.) CI
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