Des Arc citizen., 1866-12-01
Treasury Regulations Respecting
 Gotten.

The Treasury Department has just issued additional regulations concern ing the transportation Of fcotton in bond,
 to the following effect:
 It having been represented that such hardship and inconvenience are entail ed upon the smaller planters and farm
 CTS in the interior counties of the cot ton producing districts, or in consc- quence of the enforcement of recent
 regulations concerning the removal of cotton in bond, and that additional and much needed facilities would be offered by allowing bonds for securing pay incnt Of the tax upon delivery of the cotton at tho point of destination to be taken by the Collector of the receiving district. instead ,e the Collector of the district whence the cotl0n is shipped, as provided by regulations, series ,,
 No ,, issued from this office under date of July 3l, 1868. The following addi- tional regulations upon the subject have been adopted for securing the payment of the tax, and as aflording the meas ure of relief sought for:
 "Parties desirous of bringing cotton to seaports or other places for shipment HUH OilAtl tli5hi 4ItS Nlil Dt GtlO W tNl tO do so upon executing and delivering
 to the collector of the district where such seaport or place is situated, a bond with two ormore sufficient sureties ap-
 proved by the collector receiving il conditioned for the payment of the tax upon all cotton for which permits may
 be granted by the assessor ot the dis trict in which such cotton may be
 grown. This bond must be executed in q penal sum equal to double the amount of the tax on the quantity of
 cotton intended to be removed and in
 transitu at any one time during its con
 tinuance, and assessors will be careful not to grant further. permits upon any bond when the tax upon the quantity already permitted amounts to one-hali of the sum named therein. until certi-
 tieateS of payment of the tax on the whole or portion of the cotton trans portaied under former permits are re- ceived from the receiving collector, when additional permits may be grant ed but in no case must the tax upon the quantity under permit and account
 ed for exceed one-half of the penal
 sum of the bond. Thus. if the bond is given in sum securing the tax upon 800 bales of 400 pounds each, when this l limit is reached no further permits should be granted except upon the re- ceipts of delivery and payment as here matter provided. Immediately upon i the execution of this bond. the collec- i tor to whom it is delivered will trans init it, retaining a copy thereof in his
 office. to the assessor of the district ! whence it was intended to remove the cotton, who will thereupon be author
 ized to grant permits for the removal of cotton upon application being made
 by the principal or his agent. Upon receiving this application the assessor will grant permits The circular con- cludes with instructions to the assessor and collector, and it is stated that if the
 cotton has not been weighed before re-
 moval by duly appointed weigher, the amount of tax named in the permit
 will be based upon the weight. as eerti- fled by the owner or proprietor of the gin house. In order to arrive at the
 true amount of tax to be paid on the
 cotton removed under these conditions,
 it must be marked upon it's arrival in
 the receiving district by the officer ap-
 pointed for that purpose, to whom a fee of D cents per bale will be paid for
 this service. and upon whose certificate of weight the tax shall be collected. These regulations are to be considered
 additional to, and not superceding those
 contained in series ,, No. g. or the ad-
 ditional regulations published under date of September 25, 1866"