74TH CONGRESS . SESS. I. CH. 641. AUGUST 24, 1935 .
771 "(b) The taxes imposed under this title as determined prescribed Taxes ; impo sition 7
7 and collection . proclaimed and made effective by the proclamations and certificates Legalization and rat- of the Secretary of Agriculture or of the President and by the regu- ific ation . lations of the Secretary with the approval of the President prior to the date of the adoption of this amendment, are hereby legalized and ratified, and the assessment, levy, collection, and accrual of all such taxes (toge ther with penalt ies a nd in terest with resp ect t hereto ) prior to said d ate are hereby le galized and ratif ied and confirmed as fully to all intents and purposes as if each such tax had been made effective and the rate thereof fixed specifically by prior Act of Congress . All such taxes which have accrued and remain unpaid taxes,
of unpaid on the date of the adoption of this amendment shall be assessed and collected pursuant to section 19, and to the provisions of law made applicable thereby . Nothing in this section shall be construed to her et os don e pri or import illegality to any act, determination, proclamation, c ertificate, or r egula tion of the Secre tary of Agric ultu re o r of the Pres iden t done or made prior to the date of the adoption of this amendment . " (c) The making of rental and benefit payments under this title, payments ; andhart benefit prior to the date of the adoption of this amendment, as determined, of, prescribed, proclaimed and made effective by the proclamations of the Secretary of Agriculture or of the President or by regulations of the Secretary, and the initiation, if formally approved by the Secre- tary of Agriculture prior to such date of adjustment programs under section 8 (1) of this title, and the making of agreements with Producers .
with pro ducer s pr ior to s uch d ate, and the adop tion of other vol unta ry methods prior to such date, by the Secretary of Agriculture under this title, and rental and benefit payments made pursuant thereto, are hereby legalized and ratified, and the making of all such agreements and payments, t he initiation of such programs, an d the adoption of all such methods prior to such date are hereby legalized, ratified, and confirmed as fully to all intents and purposes as if each such agreement , program, method, and paymen t had bee n specific ally authorized and made effective and the rate and amount thereof fixed specifically by prior Act of Congress . speci fically (1) No recovery, recoupment, set-off, refund, or credit shall Prohibition on mak- ing r efu nds of ta xes be made or allowed of, n or shall any coun ter claim be allo wed for, a
sub seq ue nt any amount of any tax, penalty, or interest which accrued before, sePot, p . 1747 . on, or afte r the date of the adoption of this amendment under this title (including any overpayment of such tax), unless, after a claim has been duly filed, it s hall be est ablis hed, in add ition to a ll ot her facts required to be established, to the satisfaction of the Commis- sioner of Internal Revenue, and the Commissioner shall find and declare of record, after due notice by the Commissioner to such claimant and opportunity for hearing, that neither the claimant nor any person directly or indirectly under his control or having control over him, has, directly or indirectly, included such amount in the price of the article with respect to which it was imposed or of any article processed from the commodity with respect to which it was imposed , or passed on an y part of such am ount to the vende e or to any other person in any manner, or included any part of such amount in the charge or fee for processing, and that the price paid by the clai mant or such pers on was not reduce d by any part of such amount . In any judicial proceeding relating to such claim, a tran- consideration of script of the hearing be fore the Commissi oner shall be dul y certi- cla ims . fied and filed as the record in the case and shall be so considered by the court. The provisions of this subsection shall not apply to any 124i l- 4S, PP. 4a; 76, refund or credit authorized by subsection (a) or (c) of section 15, section 16, or section 17 of this title, or to any refund or credit
