| OCR Text |
Show people of the United States. Falsifying Falsi-fying producers' affidavits is a flagrant fla-grant violation of the law and tends to defeat the declared policy of the Act. Therefore, it will be the policy of the Bureau of Internal Revenue to take appropriate action in every case where the provisions of section 1114 are violated. n Improper Claims For Exemption of Processing Taxes Hon. Guy T. Helvering, Commissioner Commis-sioner of Internal Revenue, has issued the following statement with respect to efforts to secure improper improp-er exemptions from the processing tax on wheat. It has been brought to the attention atten-tion of the Bureau of Internal Revenue Rev-enue that certain persons are taking unwarranted and unlawful advantage advant-age of that portion of section 15 (b) of the Agricultural Adjustment Act which provides that no tax shall be required to be paid on the processing pro-cessing of any commodity by or for the producer thereof for consumption consump-tion by his own family, employees or household. Among the most noticeable notice-able violations which have come to the Bureau's attention is the fact that certain people are purchasing wheat from elevators and are taking such wheat to millers, having the wheat processed into flour and signing sign-ing affidavits to the effect that they are producers. This is a glaring violation of the provisions contained ; H,,n ii nil of the Agricultural Adjustment Act and Article 9 of Regulations 81, which clearly provide pro-vide that the producer's affidavit must be signed by the farmer who actually produces the wheat. It has also come to the attention of the Bureau of Internal Revenue that farmers who actually produce wheat are taking their wheat to the null having it processed into flour and then selling the flour. The . affidavit which the producer signs contains a statement to the effect that the flour 'so received by me from said processor Is solely for consumption con-sumption by my own family or my emplovees or my household; and that no part thereof will be sold for anv other purpose'. The Agricultural Adjustment Act was designed to meet an acute economic eco-nomic emergency affecting all the |
