413

The Secretary of the Treasury of Puerto Rico shall return, chargeable to any existing funds in the Treasury of Puerto Rico, or credit, to the pertinent taxpayer, any amount paid as property tax on surplus sugar exempt by the provisions of §§ 409—414 of this title; he shall likewise return, chargeable to any existing pertinent funds any amount paid as unemployment tax, exempt by the provisions of said sections; and he shall likewise return, chargeable to any existing funds in the Treasury of Puerto Rico, or credit, to the pertinent taxpayer, any amount paid as manufacturing tax on surplus sugar exempt by the provisions of said sections. History —July 1, 1953, No. 123, p. 484, § 5, retroactive to Jan. 1, 1952.