title shall continue in suspense until the President finds and proclaims that the facts which occasioned such suspension no longer exist. The Secretary shall make such investigations and reports thereon to the President as may be necessary to aid him in carrying out the provisions of this section. SEC. 510. The provisions of the Agricultural Adjustment Act, as amended, shall cease to apply to sugar upon the enactment of this Act, and the provisions of Public Resolution Numbered 109, Seventyfourth Congress, approved June 19, 1936, are hereby repealed. SEC. 511. In order to facilitate the effectuation of the purposes of this Act, the Secretary is authorized to make surveys, investigations, including the holding of public hearings, and to make recommendations with respect to (a) the terms and conditions of contracts between the producers and processors of sugar beets and sugarcane and (b) the terms and conditions of contracts between laborers and producers of sugar beets and sugarcane. SEC. 512. The Secretary is authorized to conduct surveys, investigations, and research relating to the conditions and factors affecting the methods of accomplishing most effectively the purposes of this Act and for the benefit of agriculture generally in any area. Notwithstanding any provision of existing law, the Secretary is authorized to make public such information as he deems necessary to carry out the provisions of this Act. SEC. 513. No tax shall be imposed on the manufacture, use, or importation of sugar after June 30, 1941, and the powers vested in the Secretary under this Act shall terminate on December 31, 1940, except that the Secretary shall have power to make payments under title III under programs applicable to the crop year 1940 and previous crop years. Approved, September 1, 1937. [PUBLIC-No. 660-76тH CONGRESS] [CHAPTER 423-3D SESSION] AN ACT To amend section 301 (a) of the Sugar Act of 1937. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That subsection (a) of section 301 of the Sugar Act of 1937 is amended by adding at the end thereof the following: "The Secretary is authorized to make payments, notwithstanding a failure to comply with the conditions pro-· vided in this subsection, but the payments made with respect to any crop shall be subject to a deduction of $10 for each child for each day, or a portion of a day, during which such child was employed or permitted to work contrary to the foregoing provisions of this subsection, in the 1937, 1938, and 1939 crops.". Approved, June 25, 1940. [PUBLIC-No. 807-76TH CONGRESS] [CHAPTER 764-3D SESSION] [H. R. 10080] AN ACT To amend section 3493 of the Internal Revenue Code, formerly section 404 of the Sugar Act of 1937. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 3493 of the Internal Revenue Code (53 Stat. part 1) be, and it is hereby, amended to read as follows: "SEC. 3493. EXPORTATION. "(a) REFUND OF TAX PAID.-Upon the exportation from the United States to a foreign country, or the shipment from the United States to any possession of the United States except Puerto Rico, of any manufactured sugar, or any article manufactured wholly or partly from manufactured sugar, with respect to which tax under the provisions of section 3490 has been paid, the amount of such tax shall be paid by the Commissioner of Internal Revenue to the consignor named in the bill of lading under which the article was exported or shipped to a possession, or to the shipper, or to the manufacturer of the manufactured sugar or of the articles exported, if the consignor waives any claim thereto in favor of such shipper or manufacturer: Provided, That no such payment shall be allowed with respect to any manufactured sugar, or article, upon which, through substitution or otherwise, a drawback of any tax paid under section 3500 has been or is to be claimed under any provisions of law made applicable by section 3501. "(b) PERIOD FOR FILING REFUND CLAIM.-No payment shall be allowed under this section unless within two years after the right to such payment has accrued a claim therefor is filed by the person entitled thereto." Approved, October 8, 1940. [PUBLIC RESOLUTION-No. 104-76TH CONGRESS] [CHAPTER 839-3D SESSION] [S. J. Res. 225] JOINT RESOLUTION Relating to the conditions for payment with respect to sugarcane harvested from certain plantings in the mainland cane-sugar area. Resolved by the Senate and House of Representatives of the United States of America in Congress assembled, That no payment under the Sugar Act of 1937 with respect to the 1940 crop shall be withheld from any producer in the mainland cane-sugar area, because of the marketing (or processing) of sugarcane in excess of the proportionate share for the farm, if the acreage of sugarcane grown on the farm and marketed (or processed) for sugar in the crop year 1940 is not in excess of the acreage of sugarcane for sugar planted prior to January 1, 1940, but payments shall be made only with respect to the proportionate share acreage established for the farm. under the provisions of such Act, and the following deductions shall be made from such payments, on account of any acreage of sugarcane grown on the farm and marketed (or processed) for sugar in the crop year 1940 which is in excess of (1) 110 per centum of the proportionate share for the farm, or (2) the proportionate share for the farm plus twenty-five acres, whichever is the greater; for so much of such excess as does not exceed five hundred acres, a deduction of $10 per acre; for so much of such excess as exceeds five hundred acres, a deduction of $20 per acre: Provided, That the foregoing provision shall be effective only if the Secretary determines that the actual production from the 1940 crop acreage shall not exceed the estimated production of the 1940 proportionate share acreage of five hundred and five thousand tons. SEC. 2. The last clause of section 201 of the Act approved September 1, 1937, is amended to read as follows: "and in order that the regulation of commerce provided by this Act shall not result in excessive prices to consumers, the Secretary shall make such additional allowances as he may deem necessary in the amount of sugar determined to be needed to meet the requirements of consumers, so that the supply of sugar made available to consumers shall not result in average prices to consumers in excess of those necessary to maintain the domestic sugar industry as a whole. The amount of such additional allowances shall not be less than the amount required, after allowance for normal carry-over, to give consumers in the continental United States a per capita consumption equal to the average of the two-year period 1937-38". Approved, October 10, 1940. [PUBLIC-No. 860-76TH CONGRESS] [CHAPTER 887-3D SESSION] AN ACT To extend, for an additional year, the provisions of the Sugar Act of 1937 and the taxes with respect to sugar. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 513 of the Sugar Act of 1937 (relating to termination of powers of the Secretary of Agriculture under the Sugar Act) is amended to read as follows: "SEC. 513. The powers vested in the Secretary under this Act shall terminate on December 31, 1941, except that the Secretary shall have power to make payments under title III under programs applicable to the crop year 1941 and previous crop years. SEC. 2. Section 3508 of the Internal Revenue Code (relating to termination of taxes under the Sugar Act) is amended to read as follows: "SEC. 3508. TERMINATION OF TAXES. "No tax shall be imposed under this chapter on the manufacture, use, or importation of sugar after June 30, 1942." SEC. 3. Section 503 of the Sugar Act of 1937 (relating to payments to the Commonwealth of the Philippine Islands) is amended by striking out "June 30, 1941” and inserting in lieu thereof "June 30, 1942". SEC. 4. Subsection (b) of section 207 of the Sugar Act of 1937 (relating to direct-consumption sugar from Puerto Rico) is amended by adding at the end thereof the following new sentence: "This subsection is hereby extended so that not more than one hundred and twenty-six thousand and thirty-three short tons, raw value, of the quota for Puerto Rico for any calendar year may be filled by direct-consumption sugar: Provided, however, That the amount of said quota which may be filled by direct-consumption sugar for the calendar year 1940 shall not be less than the quantity of directconsumption sugar from Puerto Rico actually brought into the continental United States, for consumption therein, after December 31, 1939, and up to and including the date of the enactment of this amendatory sentence." SEC. 5. Subsection (a) of section 207 of the Sugar Act of 1937 (relating to direct-consumption sugar from Hawaii) is amended by adding at the end thereof the following new sentence: "This subsection is hereby extended so that not more than twenty-nine thousand six hundred and sixteen short tons, raw value, of the quota for Hawaii for any calendar year may be filled by direct-consumption |