63 STAT.] FRANCE-FINANCIAL CLAIMS AND ACCOUNTS-MAR . 14, 1949 held by the United States Office of Alien Property will not be con- sidered, by virtue of the possession of such payments by the Office of Alien Property, to be taken out of the category of "unpaid claims" referred to in the said paragraph 6 (c), but royalty payments paid prior to May 28, 1946 to French residents in respect of such patent rights and thereafter collected by the Office of Alien Property from such French residents shall not be considered as "unpaid claims" under the said paragraph 6 (c). 7. Claims Excluded (a) The following types of financial claims between the two Governments are not covered by this Agreement and will be dealt with in accordance with procedures already established or to be established: (i) Claims of and against the United States War Shipping Administration and the United States Maritime Com- mission, or in which either of those Agencies is the ulti- mate beneficiary or is ultimately liable, unless the claim is otherwise specifically dealt with in this Agreement or in other agreements between the two Governments (ii) Claims of and against the United States Reconstruction Finance Corporation and its subsidiaries (iii) Claims of and against the United States Commodity Credit Corporation, except lend-lease claims. (b) Neither this Agreement nor the Memorandum of Under- standing of May 28, 1946 covers claims presented in accord- ance with the practice whereby one government espouses a claim of one of its nationals and submits it through diplo- matic channels to another government. (c) Neither this Agreement nor the Memorandum of Under- standing of May 28, 1946 shall be deemed to bar the Govern- ment of France from making claims for and obtaining refunds, in total amount not in excess of $320,000, from the United States Bureau of Internal Revenue of Federal manufacturers' excise taxes paid by the United States Treasury and Navy Departments on supplies and services purchased pursuant to cash reimbursement lend-lease requisitions of the Govern- ment of France and exported to France or French overseas territories. The Government of the United States agrees to cooperate with the Government of France in making arrange- ments to complete promptly the formal presentation of such claims to the Bureau of Internal Revenue. Claims of the Government of France for refunds of the above-mentioned excise taxes in excess of $320,000 have been taken into account in computing the revised net amount set forth in paragraph 1 of this Agreement. 2511 61 Stat, Pt.4, p. 4175 .
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