PUBLIC LAWS-CH. 518 -AUG. 29, 1949 Farm eligible for "(ii) An eligible farm for war-crop credit shall be a farm on war-crop credit. which (a) the cotton acreage on the farm in 1945, 1946, or 1947, was reduced below the cotton acreage planted on the farm in 1941; (b) the war-crop acreage on the farm in 1945, 1946, or 1947, was increased above the war-crop acreage on the farm in 1941; and (c) the farm had a cotton acreage allotment in 1942. dititon to actual a "(iii) A farm shall be regarded as having planted cotton (in age. addition to the actual acreage planted to cotton) to the extent of the lesser of (a) the reduction in cotton acreage for each of the years 1945, 1946, and 1947, below the acreage planted to cotton in 1941, or (b) the increase in war crops for each of the years 1945, 1946, and 1947, above that planted to such war crops in 1941. However, the county committee may be given the discretion to adjust such war-crop credit when the county committee determines that the reduction in cotton acreage was not related to an increase in war crops, but the adjustment shall be made only after con- sultation with the producer. Determination of /- credits "(iv) The Secretary, using the best information obtainable, and working with and through the State and county committees, shall use whatever means necessary to make an accurate determina- 7us.S. §§ 13 , tion of the credits due each individual farm, under Public Law 12. 1344, 1358 not es . "(v) The total of the war-crop credits due the individual farms in each county shall be credited to the county and the total of the war-crop credits due all of the counties in a State shall be credited to the State. "(vi) The acreage credited to States, counties, and farms for the years 1945, 1946, or 1947, because of war crops, shall be taken into full account in the determination and distribution of cotton acreage allotments on a national, State, county, and farm basis. "FAR M MARKETING QUOTAS P, p. 1058. "SEC. 345. The farm marketing quota for any crop of cotton shall be the actual production of the acreage planted to cotton on the farm Farm marketing e- less the farm marketing excess. The farm marketing excess shall be the normal production of that acreage planted to cotton on the farm which is in excess of the farm acreage allotment: Provided,That such farm marketing excess shall not be larger than the amount by which the actual production of cotton on the farm exceeds the normal produc- tion of the farm acreage allotment, if the producer establishes such actual production to the satisfaction of the Secretary. "PENALTES "SEC. 346. (a) Whenever farm marketing quotas are in effect with respect to any crop of cotton, the producer shall be subject to a penalty on the farm marketing excess at a rate per pound equal to 50 per centum of the parity price per pound for cotton as of June 15 of the calendar year in which such crop is produced. Computation. "(b) The farm marketing excess of cotton shall be regarded as available for marketing and the amount of penalty shall be computed upon the normal production of the acreage on the farm planted to cotton in excess of the farm acreage allotment. If a downward adjust- ment in the amount of the farm marketing excess is made pursuant to Spr. the proviso in section 345, the difference between the amount of the penalty computed upon the farm marketing excess before such adjust- ment and as computed upon the adjusted farm marketing excess shall be returned to or allowed the producer. Liability. 4(c) The person liable for payment or collection of the penalty shall be liable also for interest thereon at the rate of 6 per centum per 674 [63 STAT.