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75TH CONGRESS, 1ST SESSION-CH . 127-APRIL 26, 1937 supply to all coal producers forms of acceptance for membership therein . Such forms of acceptances, when executed, shall be acknowl- edged before any official authorized to take acknowledgments . a mmbaion of and
(b) The membership of any such coal producer in such code right to tax exemp- and his right to an exemption from the taxes imposed by section tion .
3 (b) of this Act, may be revoked by the Commission upon written complaint by any code member or district board, or any State or Hearing . politic al subdivi sion of a State, or the consum ers' couns el, after a hearing, with thirty days' written notice to the member, upon proof that such member has willfully violated any provision of the code or any regulation made thereunder ; and in such a hearing any code mem ber or dis trict board , or any S tate or po litical su bdivision of a State, or the consumers' counsel, or any consumer or employee, and the Commissioner of Internal Revenue, shall be entitled to Proviso.
present evidence and be heard : Pro vided, That the Commission, ora race and desist in its discretion , may in s uch case m ake an ord er directi ng the code member to cease and desist from violations of the code and regula- tions made thereunder and upon failure of the code member to Enforcement . comply with such order the Commission may apply to a circuit court of appeals to enforce such order in accordance with the provisions of subsection (c) of section 6 or may reopen the case upon ten days' notice to the code member affected and proceed in the hearing thereof as above provided . Record of proceed-
The Commission shall keep a record of the evidence heard by it ings, etc . in any proceeding to cancel or revoke the membership of any code membe r and i ts fin dings o f fact, if sup ported by subs tantial evi- dence, shall be conclusive upon any proceeding to review the action and order of the Commission in any court of the United States . Findings, upon . re-
In making an order revoking membership in the code as in this yoking membership . subsection provided, the Commission shall specifically find (1) the day or days on which the violations occurred ; (2) the quantity of coal sold or otherwise disposed of in violation of the code or regula- tions thereunder ; (3) the sales price at the mine or the market value at th e mine if disposed o f otherwise than by s ale at the mine, or if sold ot herwise th an through an arms' length tra nsaction, of the coal sold or otherwise disposed of by such code member in violation of the code or regulations thereunder ; (4) the minimum price estab- lished by the Commission for such coal and in effect at the time of such sale or other disposal ; (5) the amount of tax required to be paid by the code member as a condition to reinstatement to membership in the code as in subsection (c) hereof provided . Res tor atio nto mem -
(c) Any producer whose membership in the code and whose right b ersh ip . to an exemption from the tax imposed by section 3 (b) of this Act shal l have been r evoked and can celed m ay appl y to th e Commi ssion and s hall have the right to have his membershi p in the c ode restor ed upon payment by him to the United States of double the amount Ante, p.7s. of the tax provided in section 3 (b) upon the sales price at the mine, or the market value at the mine if disposed of otherwise than by sale at the mine, or if sold otherwise than through an arms' length transaction, of the coal sold or disposed of by the code member in violation of the code or regulations thereunder (but in no case shall such sales price or market value be taken to be less than the minimum price established by the Commission for such coal and in effect at the tim e of such sale or ot her dispos al), as fo und by the Commission under subsection (b) hereof . The Commission shall thereupon cer- tify to the Commi ssioner of Internal Revenue an d to the c ollector of internal revenue for the internal revenue collection district in which the p roducer resid es the amount of the require d payme nt as f ound under clause (5) of subsection (b), and upon payment of such amount s
