Dallas herald. [volume] (Dallas, Tex.) 1849-1873, 1865-07-22


subject to tax in tho hands Of such purehas,
or, unless transported beyond the limits OF
the State lately In insurrection, The hold.
err of any distilled spirits, manufactured
tobacco, or other article which Is liable to
seizure on account Of the absence OF in-
spection marks may present TO tho Assessor
tho evidence that the articles in his hands,
or uudey the circumstances which obtain IN
tho particular case are not subject to tax,
except as above stated and II the Assessor
' is satisfied, he will cause the packages to be
! so marked, that they may be identified and
sold without liability to seizure
Whenever any collector shall have reason
to believe that the holder Of any goodS on
which tho tax has not been paid intends to
remove the same beyond the limits Of the
State late in insurreciion, and tq eyade IN
payment of the tax, he will seize the goods
and take the necessary steps for their con-
! demnation, unless the holder shall give
bond, as hereinafter prescribed, for the
transportation or expectation OF the goods,
or shall return the same TO the Assessor,
and pay to the Collector the amount OF tax
that Shall be found due. In all cases in
which q seizure shall 10 made under these
instructions, the Department, on being in
| formed Of such seizure will consider the
case and extend such measures Of relief MS
| the facts shall Justify. In the States of
| Virginia, Tennessee and Louisiana collec-
! ton districts were some time since estab-
lished, with such boundaries as to include
territory in which il has but recently be-
come possible to enforce the laws of the
I United States in those DISTRICTS. The rule
laid down above will be SO modified as to
require the assessment and collection Of
the first taxes, which become due after the
establishment of assessment divisions in
/ the particular locality. Whenever ASSESS
ments are to be made, based upon transac-
| tions which may have been carried on in
| deprecated cerrency, it will be proper for
the Asses sor to ASCERTAIN the amount of the
income or value or sales, or receipts in law
full money Of the United States, according
to the best information he can obtain as to
the average value Of such deprecated cur
rency for the period covered by the assess
mept,
The duties apon cotton and spirits tur-
psntine are by a special provision Of the
statute made payable by the person in whose
hands the articles are first found by Off
GERS of the Internal Revenue. With refer
ence to those articles, therefore, the rule
laid down will not apply, but assessments
will be made wherever they are found
Whenever any person holds as purchaser
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 tax
ascertaincd and determined. The proper
examination having been had, the Assessor
will certify the amount of duties thereon
to the collector, and the collector will there
upon grant permit for their removal, af-
ter the execution of bond for their stor
rage in bonded warehouse, such permit
aud bond being in the form required by the
guations for the establishment of bonded
! warehouses. On or before the 10th day of
each month, the Assessor will transmit to
the Office of Internal Revenue statement
showing the amount Of duties thus certified
during the month preceding, and the Col
lector will, on or before the same date,
transmit q descriptive schedule ofall bonds
thus taken by him in the course of the pre-
ceding month.
What goods arrive in any Northern port,
under such transportation bond, or under
! permit issued by Collector Of Customs,
under the regulations of May 8, 1865, they
will be received into the proper warehouse
established under the Internal Revenue
/ laws in the district into which the goods
are brought, and the necessary certificates
will be issued for the cancellation of the
bond, in the same manner as if the goods
were transported from another bonded
warehouse. Whenever any person asses.
sed for license, and is found to have paid
license tax to a special agent, appointed
under the regulations of the Treasury De-
partment for commercial intercourse with
insurrectionary districts, the Collector will
issue license for the year ending May |,
1866, and will collect only so much as may
be due for the time intervening, after the
expiration Of the License issued by the
special agent. The amount assessed and
thus left uncollected will be abated when
the proper claim is presented to the Com
missioner of the Internal Revenue.
II. McCULL0CH,
Secretary of the Treasury.