17 42
74TH C ONGRESS . SESS . II. C H. 690. JUNE 22, 1936 . respect to the articles, but which were not delivered prior to such date, the vendee shall be considered the holder of such articles . (h) In the absence of fraud the findings of fact and the decision of the Commissioner upon the merits of any claim under this section, and the mathematical calculation therein shall not be subject to review by any other administrative or accounting officer, employee, or agent of the United States . (i) The determination of the Commissioner with respect to any payment under this section shall be final and no court shall have jurisdiction to review such determination . (j) No interest shall be allowed in connection with any payment made under this section. Finality of findings of fact, decision, etc . Determination wi th respect to payments, finality of. No allowance for interest. Proclamations, etc . SEC. 603. PROCLAMATIONS, ETC ., MADE APPLICABLE . Agricul- tural Adj ust me nt Act The proclamations, certificates, and regulations prescribed by the made a pplicable for Secretary of Agriculture under the Agricultural Adjustment Act, determining refund, e tc. as amended, in effect on January 5, 1936, insofar as not inconsistent with this Act, are hereby made applicable for the purpose of deter- mining the amount of any refund or payment authorized under sections 601 and 602 . Title V-Amend- me nts To Ta xes On Cer tain Oils . TITLE V -AMENDMENTS TO TAXES ON CE RTAI N OI LS SEC. 701 . TAX ON CERTAIN OILS . Vol . 47, p.259; Vol.
The first sentence of section 601 (c) (8) 48, p. 762.
of the Revenue A ct of 1932 as am ended , is amend ed to read as o lows: Taxes on items speci-
"( 8) Whale oil (except sperm oil), fish oil (except cod oil, fied . cod-liver oil, and halibut-liver oil), marine-animal oil, tallow, inedible animal oils, inedible animal fats, inedible animal greases, fatty acids derived from any of the foregoing, and salts of any of the foregoing ; all the foregoing, whether or not refined, sul- phonated, sulphated, hydrogenated, or otherwise processed, 3 cents sesame oil.
per pound ; sesame oil provided for in paragraph 1732 of the Vol . 46, p. 680. Tariff Act of 1930, sunflower oil, rapeseed oil, kapok oil, hempseed oil, perilla oil, fatty acids derived from any of the foregoing or from linseed oil, and salts of any of the foregoing ; all the fore- going, whether or not refined, sulphonated, sulphated, hydro- genated, or otherwise processed, 41/2 cents per pound ; any article, Vol. 48, p. 763; Ante,
merchandise, or combination (except oils specified in ,section p . 1026. 6021/2 of the Revenue Act of 1934, as amended), 10 per centum or more of the quantity by weight of which consists of, or is derived directly or indirec tly from, one or more of the products specified above in this paragraph or in section 6021/2 of the Revenue Act of 1934, as amended, a tax at the rate or rates per pound equal to that proportion of the rate or rates prescribed in this paragraph or such sect ion 6021/ 2 in re spect of s uch p roduc t or products which the quantity by weight of the imported article, mer chand ise, or co mbina tion, cons istin g of or de rived from such product or products, bears to the total weight of the imported article, merchandise, or combination ; hempseed, perilla seed, rape- seed, sesame seed, and kapok seed, 2 cents per pound ." Proces sing tax on SEC. 702. PROCE SSING TAX ON CERTAIN OILS . certain oils . Vol. 48, p. 763 .
(a) The first sentence of section 6021/2 of the Revenue Act of 1934 is amended to read as follows Designated oils hav- "( a) There is hereby imposed upon the first domestic processing of ing no previous domes- tic processing .
coconut oil, palm oil, palm-kernel oil, fatty acids derived from any of the foregoing oils, salts of any of the foregoing (whether or not
