Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1865-07-12
special Dispa,ch to the NJ. z. Tribune.
An Important Order.
W4sH1SGroN, June 2lst, 1869.
The following important order was issued


Section 4G of the Interual Revenue Act
approved June 80, 1864; provides that vine,
ever fhe authority Of the United States snai SE
have been re-estahlishtd in any State wher'
! the execution Of the aws had previously beer
impossible, the provisions Of the Act Shall be
put in force such State with SUCH modification
OF inapplicable regulations in regaT'i to as
sessmt Mt, levy, time and mariner OF cahectior
as may be directed bysthe Department
Without wadying in any degree theIrlghts o.
the Government in respect 10 LAKES thathaTt
heretofore accrued, or assuming 10 cXonefate
the lax payer from, his lea! responsibility
for such taxes, the department does not deem
it advisable to insist at present upon thcll
payment, so far as thay were payable prlor
to tLs establishment of. collection district
embracing the territory in which the ia1-pay
er resides.
But assessors in the several collection Dis
tricts recently established in tee States !atc'
" in inshrrectiop, are directed to require re-
turns and to make assessments f0r the scve-
raj classes of taxes for the appropriate legal
period preceding the first regular. day on
which tax becomes due after the establish
ment of the district, that is TO say, in the sew
eral districts in question. The proper tax
will be assessed on the income of the year
1864, inasmuch as the tax due for that year
is due upon the Both day Of June, subsequent
ly to the establishment of the district. All
persons found doing any business for which
a licenssis required will be assessed Tor the
proper license from the lst day fthe month
in which1he District is established. Per.
sors engaged in any business for which month
ly or quarterly returns are required to be
made. will be assessed for the NORTH or quar-
ter for which returns should be made at tie
first return day after the establishment OF the
District. and the same principle will apply
20 those taxes which are payable at different
periods. A manufacturer Of tobacco for in.
stance. in q District established after tie lst
and before the 2Oth day Of, May,-will be as
scssed upon his SAILS Tor the month Of April.
When any manufactured articles are found
in the. hands Of purchaser, and 1t IS shown
to the satisfaction of the Assessor that the
goods were actually sold and passed outol
ihe hards Of the manufacturer before tie com
engagement of the period for which ne is pro
v.rly taxable, tie articles will not be subject
To lax in the hands of such purchaser. unssS
,ra,sported-beyond the limits of the States
IN civ in insurreetion. The bptder of any
distilled spirits, manufactured tobacco. or
other articles which are liable to seizure on
account of the absence Of inspection marks,
mag present to the Assessor the evidence
that the articles in hls hands, or under the
circumstances which obtain in the particular
case, are not subject to- ,ax. except as above
stated; and # the Assessor is satisfied, ne
will cause the PACKAGE to be so marked that.
thew NAV be Identified and sold without La
blity 70 seizure.
Whpnever any collector shall have reason
10 believe tba, the holder Of any goods on
which Tic tax has not been paid intends 10
rem,ve the same beyond the limits of the
States lately in insurrectIon, and to evade tie
payment Of the tax, he will siezc the goods
and take the necessary steps tor their con-
de,nnation, unless the holder shall give bond,
as hereinafter prescribed, for the trai 1orta-
ton or exporta:ion Of the goods, or shall re-
turn the sanierty the Assessor, and pay to the
Assessor, ant pay to the Collector tha amount
OF tax thar shall be found due. IL all cases
in which.a seizure shall be made unfer these
insrrrEJr1nsss pEl-tb t,s,,n -befng In
formed nf such Aeizurc will consider TIC case
and .y,erd such measnrr oi' re'ief rs i4c facts
shall Justify; In the States # Virginia. Ten
ness.o and Louisiana, cql ection districts were
soma time since established, with such boup-
dnrics as to include territory in which It has
hut recantlygbeceme possible 10 enforce the
laws Of tie Quilted States in those districts.
The rule laid down phora will befsn nledi-
fed as 10 require the assessment and coiiec-
i:on of.i,e first taxes whicl f+eeme due af
ter the cst,lHi. .hmpnt of a"se snaat diVlsioas
in the particular locAfty. "isaey-r ass
mehts IRE tc.be ma,ie. based ".;,i, ti::':sct;9n.
which have bee n Carried oi. IN Il Deprecated
currcncY, it will be pr per for ih'- Assts:"r 10
ascertain the amount If HE ucoHne or v1ue
Of sales or receipts in law:rl money oi ;ce
United States, according to the best ii'i?r!i'.:-
ton lie can obtain ss to the ari;rSse v':;ue Oh
such deprecated currency for the prrin"Tc'v-
cred by the assessment. The duties upon
cotton and spirits turpentin" are, o. SDe-
c;al provision ofthe Statute, made payable =
the person in whose hands the article, 'irc
Grst foucd by officers of the lnt'r:ial. R-v.'
nue. With reference to!those articles, there
fore. the rule laid down will not apply, but
assessments will be made wherever they arc
found.
Wheneyer anv person holds, as purchas-
or. any articles which under the Internal
Revenue LAWS, may be transported under
bond, and desires to transport the same to
any Northern port or place, he may Apply
to the Assessor to have the amount OF fax
oscertaiued and determined. The proper
examination having been had, the Assessor
will certify the amount OF duties thereon TO,
the collector, and the collecto" will thercupon
Grant p permit for their remofaI, after the
execution df bond for their Storage in a
bonded warehouse, such permit anf bond be-
ing in the form required by the regulations
for the establishment of BOMBED warehouses.
On or before the-lOri day OF each month, tue
Assessor will Transmit to thc office of Inter
nal Revenue q statement showing tho amount
of duties thss certified during The month pre-
ccdng, and, the Collector will, ON or hoiore
the same date, transmita descriptive scded'
ule Of all bonds thus taken by him In the
course of tie preceding mouth.
Wnen cohds arrive in any Northern port
unaersuch tran. portation bond, or under per-
NIT issued by collector Of customs nndsr
the regulations ofs May 9, 1860, they will be
received into the proper warehouse establish;
odunder the Ioternal Revenue laws in the
district into which the goods 'aro brought,
and th. necessary certificates viii be issued