73d C ONGRESS. SESS . II. CH. 157 . APRIL 2 1, 1934 .
605 in his possession any such bale tags or certificates of exemption obtained by him otherwise than as provided in this Act, shall on conviction be punished by a fine not exceeding $1,000, or by imprison- ment f or not excee ding 6 month s, or both . (e) Any person who willfully violates any _regulation issued et Violating regulations, by the Secretary of Agriculture or the Secretary of Agricul- ture and the Secretary of the Treasury u nder this Act, for the violation of which a special penalty is not provided, shall, on con- viction thereof, be punished by a fine not exceeding $200 . REGULATIONS BY THE SECRETARY OF AGRICULTURE SEC . 15 . (a) The Secretary of Agriculture is authorized to make such re gulati ons as may b e nece ssary to carr y out the po wers v ested in him by the provisions of this Act . (b) The Secretary of Agriculture may make regulations protect- ing the interests of share-croppers and tenants in the making of allotme nts an d the issuan ce of tax-ex emption certi ficate s unde r this Act. APPROPRIATIONS AUTHORIZED SEC . 16 . (a) There is hereby authorized to be appropriated such sums as may be necessary to carry out the provisions of this Act . (b) Out of the sums available to the Secretary of Agriculture under the Agricultural Adjustment Act, such sums as may be neces- sary to carry out the provisions of this Act are authorized to be made ava ila ble . (c) The proce eds de rived from t he tax are he reby a uthori zed to be appropriated to be made available to the Secretary of Agriculture for the purpo ses of carry ing ou t the cotton progra m of t he Agr icul- tural Adju stmen t Ad minis trati on, and f or ad minis trat ive e xpens es and refunds of taxes under this Act . OJi iCERS AND EMPLOYEES COLL ECTI ON OF TA XES SEC . 19 . The taxes provided for by this Act shall be collected by the Commissioner of Internal Revenue under the direction of the Secretary of the Treasury . Taxes collected shall be paid into the Treasury of the United States . Regulations to be made by Secr etary of Agr icu ltu re . Protecting s h are - croppers and tenants . Appropriations au- thorized . Post, p. 805. A vaila ble sums un- de r Agricultur al Ad- justment Act . Ante, p. 38. Proceeds from tax . Officers and employ- ees . A ppoin tmen t, w ith- out regard to civil serv- ice or classification acts . SEC . 17 . The Secretary of Agriculture is authorized, in order to carry out the provisions of this Act, to appoint, without regard to the provisions of the civil service laws, such officers, agents, and employees, and to utilize such Federal officers and employees, and with the consent of the State, such State and local officers and em ployee s, as he may find necess ary, t o presc ribe t heir a uthori ties, duties, r esponsibi lities, a nd tenure and, wit hout rega rd to the Classi- fication Act of 1923, as amended, to fix the compensation of any officers and employees so appointed, except that rates so fixed shall not exceed the rates of compensation prescribed for comparable duties by such Act, as amended . PURCHASES AND SERVICES SEC . 18 . The administrative expenses provided for under this Act Parehases and sere ices. shall i nclude , amon g othe rs, ex pendit ures fo r pers onal s ervice s and rent in the District of Columbia and elsewhere for law books, period- icals, newspapers, and books of reference, for contract stenographic reporting services, and for printing and paper in addition to allotments under the existing law. Collecting taxes . Post, p . 805.
