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able acreage acres Administration agreed agreement Agricultural Adjustment allotments amendment amount applied Association average base basis believe better BOILEAU buildings BURCH BURNHAM CARDEN cents Chairman committee Congress Connecticut Valley consideration contract cooperate cotton course crop Department district effect fact farm farmers FARNHAM favor fixed FLANNAGAN flue-cured follows FULMER gentlemen give GOODMAN Government grow grow tobacco grown hear Hutson important increase interested Kerr bill KOPPLEMANN land legislation means meeting necessary North Carolina organization passed payments percent percentage perhaps person PIERCE plant possible pounds practically present probably producers protect provision question raised received reduction represent Secretary of Agriculture shade shed signed South statement suggested taken thank thing tion tobacco farmers tobacco growers type of tobacco UMSTEAD understand voluntary warrants
Seite 5 - No such suit or proceeding shall be begun before the expiration of six months from the date of filing such claim unless the Commissioner renders a decision thereon within that time, nor after the expiration of five years from the date of the payment of such tax, penalty, or sum, unless such suit or proceeding is begun within two years after the disallowance of the part of such claim to which such suit or proceeding relates.
Seite 5 - ... until a claim. for refund or credit has been duly filed with the commissioner of internal revenue, according to the provisions of law in that regard, and the regulations of the secretary of the treasury established in pursuance thereof; but such suit or proceeding may be maintained, whether or not such tax.
Seite 4 - ... or makes, uses, sells, or has in his possession any material in imitation of the material used in the manufacture of such stamp, coupon, ticket, book, or other device; or (2) Mutilation or removal.
Seite 4 - Act and to utilize such Federal officers and employees and, with the consent of the State, such State and local officers and employees as he may find necessary to assist in the administration of this Act and to prescribe rules and regulations with respect thereto.
Seite 5 - Concurrent with the Court of Claims, of any suit or proceeding, commenced after the passage of the Revenue Act of 1921, for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected...
Seite 5 - The administrative expenses provided for under this section shall include, among others, expenditures for personal services and rent in the District of Columbia and elsewhere, for law books and books of reference, for contract stenographic reporting services, and for printing and paper in addition to allotments under the existing law.
Seite 3 - All provisions of law, including penalties, applicable with respect to the taxes imposed by section 600 of the Revenue Act of 1926...
Seite 5 - ... printing and paper in addition to allotments under the existing law. The Secretary of Agriculture shall transfer to the Treasury Department, and is authorized to transfer to other agencies, out of funds available for administrative expenses under this title, such sums as are required to pay administrative expenses incurred and refunds made by such department or agencies in the administration of this title.
Seite 5 - No suit or proceeding shall be maintained In any court for the recovery of any Internal revenue tax alleged to have been erroneously or Illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner, according to the provisions of law in that regard, and the regulations of the Secretary established in...