784 Tax stamps; deposit of proc eeds . Preparation . Distribution and sale . Bond . Accounting. Transf er of collec - tions . Allotments . Proclamation of pro- duction quantity for allotment year . Ap porti onment of quantity. Determination of ap- portionment to each Stat e. Formula . 74TH CONGRESS . SESS . I. CH. 641. AUGUST 24, 1935 . of potatoes, or (3) tend to cause to producers of potatoes disad- vantages in competition by reason of an excessive shift in consump- tion from potatoes to some other commodity or commodities, then the rate of such taxes shall for such period as the Secretary of Agriculture designates, be at the highest rate which is lower than three-fourths of 1 cent (not less than one-half of 1 cent per pound) as he finds and proclaims will not adversely affect such orderly marketing, or cause such depression of the farm price, or cause such disadvantages in competition . (e) The taxes levied by subsection (a) of this section shall be represented by tax stamps, and the proceeds of taxes levied under this title shall be paid into the Treasury of the United States as internal revenue collections . (f) The Commissioner shall cause t o be prepared, for the payment of such taxes, tax stamps of suitable denominations and shall furnish same to the collectors of internal revenue . The Commissioner shall also furnish to the Postmaster General without prepayment a suit- able quantity of such stamps to be distributed to, and kept on sale by, the various postmasters in the United States . The Postmaster General may require each such postmaster to give additional or increased bond as postmaster for the value of the stamps so furnished, and each such postmaster shall deposit the receipts from the sale of such stamps to the credit of, and render accounts to, the Postmaster General at such times and in such form as he may by regulations prescribe . The Postmaster General shall at least once monthly transfer all collections from this source to the Treasury as internal revenue collections . ALLOTMENTS SEc . 203 . The Secretary of Agriculture shall investigate probable product ion and market conditions for each allotment year and shall determine from available statistics of the Department of Agriculture and proclaim, at least thirty days prior to the beginning of each allot ment year, the quant ity o f pot atoes whic h, if prod uced durin g such year and sold during or after such year, will, in his opinion, tend to establish and maintain such balance between th e production, sale, and consumption of potatoes and the marketing conditions therefor as will, in his opinion, tend to establish prices to potato producers at a level that would give potatoes a purchasing power with respect to articles that farmers buy equivalent to the purchasing power of potatoes in the period August 1919-July 1929 without reducing the total net income of potato producers from potatoes below the largest probable income of potato producers from pota- t oes produ ced durin g such a llotment year, an d without tending to cause to producers of potatoes disadvantages in competition by reason of an excessive shift in consumption from potatoes to some other commodity or commodities ; and the quantity so proclaimed s hall, for each allot ment year, be a pport ioned by t he Se creta ry of Agriculture as hereinafter provided . Sec . 204 . When a quantity is determined in accordance with section 203 of this title, the Secretary of Agriculture shall apportion such quantity among the several States . The apportionment to each State shall be determined on the basis of the ratio that the annual average acreage of the four years in which the highest potato acreage was harvested in such State in the years 1927-1934, inclusive, multiplied by the average yield per acre for the four years that the yield of potatoes per acre for such State was highest in the years 1927-1934, inclusive, multiplie d by the average annual percentage of the crop
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