74TH CONGRESS . SESS. I. CH. 824. AUGU ST 30, 1935 .
993 of hearing evidence and finding facts upon which its orders and action may be predicated, and its findings of fact supported by any Findings of fact . substantial evidence shall be conclusive upon review thereof by any court of the United States . (b) (1) There shall be an office in the Department of the Interior consumers' counsel of the National Bitu- to be known as the office of the Consumers' Counsel of the National minus Coal Commis- Bituminous Coal Commission . The office shall be in charge of a si Establishment . counsel to be appointed by the President, by and with the advice and Post, Counsel ;l 761. appoint- consent of the Senate . The counsel shall have no financial interest, ment of, direct or indirect, in the mining, transportation, or sale of, or the Qualifications. manufacture of equipment for, coal, oil, or gas, or in the generation, transmission, or sale of hydroelectric power, or in the manufacture of equipment for the use thereof, and shall not engage in any other business, vocation, or employment . The counsel shall receive compen- Compensation ; ex- sation a t the rate of $10,000 per y ear and neces sary travelin g expenses . penses . (2) It shall be the duty of the counsel to appear in the interest Duti es. of the consuming public in any proceeding before the Commission and to conduct such independent investigation of matters relative to the bit uminous coal ind ustry an d the ad ministra tion of this Act as he may deem nece ssary to ena ble hi m pro perly to rep resen t the consuming public in any proceeding before the Commission. In any beoehOommro riding proceeding before the Commission in which the counsel has entered an appearance, the counsel shall have the right to offer any relevant testimony and arg ument, o ral or w ritten, and to e xamine and cros s- examine witnesses and parties to the proceeding, and shall have the right to have subpena or other process of the Commission issue in his behalf . Whenever the counsel finds that it is in the interest of Informati on to be the consuming public to have the Commission furnish any informa- furnished. tion at its command or conduct any investigation as to any matter within its authority, then the counsel shall so certify to the Com- mission, speci fying in the certificate t he information or investiga tion desir ed . Thereupon the Commission shall promptly furnish to the counsel the information or promptly conduct the investigation and place the res ults the reof at the disp osal of the cou nsel . (3) Within the limitations of such appropriations as the Congress Appointment and comp ensa tion of as sist - may from time to time provide, the counsel is authorized, -with due ant s. regard to the civil service laws and the Classificatio n Act of 1923 , as Post, p .1119. amended, to appoint and fix the compensation and duties of such assistants and clerks, and is authorized to make such e xpe nditures . as may be necessary for the performance of the duties vested in him . TAX ON BITUMINOUS COAL
Tax on bi tuminous coal. SEc . 3 . There is hereby imposed upon the sale or other disposal of Imposition; amount . all bituminous coal produced within the United States an excise tax of 15 per centum on the sale price at the mine, or in the case of captive coal the fair market value of such coal at the mine, such tax, subject to the later provisions of this section, to be payable to the United Payment . States by the producers of such coal, and to be payable monthly for each calendar month, on or before the first business day of the second succeeding month, and under such regulations, and in such manner, as shall be prescribed by the Commissioner of Internal Revenue Provided, That in the case of captive coal produced as aforesaid, the Priceso s case of cap- Commissio ner of I nternal Revenue shall fi x a pric e there for at t he tine coal . current m arket pr ice for the comp arable k ind, qua lity, a nd size of coals in the locality where the same is produced : Provided further, mDrawback ; entitle- That any such coal producer who has filed with the National Bituminous Coal Commission his acceptance of the code provided for in section 4 of this Act, and who acts in compliance with the 104019°-26 63
