U.S. Code » Title 7 » Chapter CHAPTER 26— AGRICULTURAL ADJUSTMENT › Subchapter SUBCHAPTER III— COMMODITY BENEFITS

7 U.S.C. § 618

Existing contracts; imposition of tax on vendee; collection

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(a) If (1) any processor, jobber, or wholesaler has, prior to the date a tax with respect to any commodity is first imposed under this chapter, made a bona fide contract of sale for delivery on or after such date, of any article processed wholly or in chief value from such commodity, and if (2) such contract does not permit the addition to the amount to be paid thereunder of the whole of such tax, then (unless the contract prohibits such addition) the vendee shall pay so much of the tax as is not permitted to be added to the contract price.(b) Taxes payable by the vendee shall be paid to the vendor at the time the sale is consummated and shall be collected and paid to the United States by the vendor in the same manner as other taxes under this chapter. In case of failure or refusal by the vendee to pay such taxes to the vendor, the vendor shall report the facts to the Commissioner of Internal Revenue who shall cause collections of such taxes to be made from the vendee.(May 12, 1933, ch. 25, title I, § 18, 48 Stat. 41.)Editorial NotesConstitutionality

Unconstitutionality of processing and floor stock taxes, see note set out under section 616 of this title.

Separability

Validity of remainder of this chapter as not affected should any of the provisions of this chapter be declared unconstitutional, see section 614 of this title.

Executive DocumentsTransfer of Functions

Functions of all officers of Department of the Treasury, and functions of all agencies and employees of such Department, transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of such officers, agencies, and employees, by 1950 Reorg. Plan No. 26, §§ 1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, set out in the Appendix to Title 5, Government Organization and Employees. Commissioner of Internal Revenue, referred to in this section, is an officer of Department of the Treasury.

Notes of Decisions
Cited in 7 cases, 1939–1944 · leading case: M. Snower & Co. v. United States, 140 F.2d 367 (7th Cir. 1944).
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M. Snower & Co. v. United States, 140 F.2d 367 (7th Cir. 1944). “41 alleged to have been paid to defendant as floor stocks taxes and as taxes under § 18 of the Agricultural Adjustment Act, 7 U.S.C.A. § 618 . The complaint alleged that in 1933 the plaintiff paid to the Collector of Internal Revenue $29,477.”
Oswald Jaeger Baking Co. v. Comm'r, 108 F.2d 375 (7th Cir. 1939). “7 U.S.C. § 618 , 7 U.S.C. A. § 618, 48 Stat.”
Saller v. Comm'r of Internal Revenue, 122 F.2d 430 (3rd Cir. 1941). “In so holding, we think the Board failed to give appropriate effect to the provisions of Section 18 of the Agricultural Adjustment Act, 7 U.S.C.A. § 618 . That section provides that if any processor, jobber, or *432 wholesaler has, prior to the date a tax with respect to any…”
Zinsmaster Baking Co. v. Comm'r, 109 F.2d 738 (8th Cir. 1940). “risdiction, stating as the grounds of its action that it appeared “from the petition that the disallowance of the respondent sought to be reviewed was of a claim for refund of amounts allegedly paid to third parties pursuant to purchase contracts which did not permit the…”
Saller v. United States, 33 F. Supp. 748 (E.D. Pa. 1940). · cites it 2× “Subsequent to the imposition of the aforementioned tax, the processor-vendor added to the bills for deliveries of whiskey after such date the amount of processing taxes involved in the processing of rye contained in the whiskey.”
Albert Miller & Co. v. Comm'r, 120 F.2d 789 (7th Cir. 1941). “31 , 41, 7 U.S.C.A. § 618 , and argues that since it was compelled to pay the tax to the manufacturer of the bags, it ought not to be denied the right to a refund.”
M. Snower & Co. v. United States, 50 F. Supp. 197 (N.D. Ill. 1943). “05 having been imposed upon, paid by and collected from the plaintiff and oaid to the United States under and in strict accordance with Section 18 of the Agricultural Adjustment Act, 7 U.S.C.A. § 618 . These taxes were collected under the provisions of Section 18 of the…”
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