Keowee courier. [volume] (Pickens Court House, S.C.) 1849-current, 1866-08-25

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of all his transactions relating thereto, and he
shall make full returns thereof, monthly, to
the Commissioners of Internal Revenue
Sec. 3. And be it further enacted That
the Commissioner of Internal Revenue is here.
by authorized to designate one or more placcs
IN each collection district where an assessor or
an assistant assessor and collector or denuty
collccto shall be located and where cotton
may he brought for the purpose of being
weighed and appropriately marked Provided.
That it shall DC the duty of the assessor and
the collector or deputy collector to assess and
cause to be properly marked the cotton, whcr-
ever it may be, in said district provided their
necessary travelling expenses to and from said
designated place, for that purpose. be paid by
the owners thereof.
Sec. 4. A"d belt further cnactad, That all
| cotton having been weighed and marked as
herein provided, and for Which permits shall
have been duly obtained of the assessor, may
Gc removed from the district in which it has
been produced to any one other district, with.
| out prepayment of the Tux due thereon, upon
| the execution Of such transportation bonds or
pther SECURITY, and in accordance with such
regulations as shall be prescribed by the Com
missioner of Int rnal Revenue. snlirct to T."
approval of the Secretary Of the Treasury.
| to the collector OF Internal revenue or his dep
uty forthwith upon it's arrival at its pnint of
destination, and shall remain subject to his
control until the taxes thereon, and any nee
cssary charges of custody thereof, shall have
been paid, but nothing herein contained shall
authorize any delay Of the payment of said
taxes for more than ninety days iron, the date
OF the permits; and when cotton shall have
been Weighed and marked for which permit
| shall have been granted without prepayment
q! tho tax, it shall b" the duty Of the assessor
granting such pcrmitto give immediate notice
| 1T such permit to the collector of Internal rev.
eilIe for the district to which sad ottQnsis to
| he transported, and he shall also transmit
| Herewith a statement Of the taxes due there
on. and nf the bonds or other securities for the
| payment thereof and he shall make full re,
| turns and statements of the same 10 the Com
| missnn'r of imt"rnal Revenue.
See 5. And tie it further enacted, That it
S.rll lie unlawful, from aud after the first tl.y
o' Sepsc nlcr, eighteen hundred md sixty six.
'or the owner, master. Sunrrcargn. agent o:
| other p'rs"'i having c''nrgn Of any vessel or
i'nr any r;'iirnl ooMpHny, or other tr.nsnorta-
ton c",Mnany. or f:r any common carrier. or
other person t" convey, or attempt to convey,
~ transport amy cation the growth or pro-
! durr az the United St"tcs--from any point in
the district in which it shall lave been pro
'!nac'a. unless each bale or ckagc thereof
shall have been attached tn or accompanying
it the proper marks or evidence Of the pay
| .nrnt "t the revenue tax and n permit of the
| collector for such removal. or the permit Of
th" assessor, Ms herein brtnrr provided, under
regulations of the Commissioner of Internal
! Revenue, subject to the approval of the Sec
~ nt.,r1-T Tft f.,o lynn
,nrt any cotton from any State in which cotton
is pr"d"cc'l to any port or place in the United
States without ccrtilic+tc from the collector
| of internal revenue of the district from which
| it was brought, and such other evidence rs
| the Commissioner Of Internal Revenue, sub
jcct to tho approval of the Secretary Of the
| Treasury, may prescribe, that tho tax has been
paid thereon. or the permit Of the Assessor as
herein sbnfo:c provided and such certificate
and evidence lis aforesaid shall be furnished
tn the collector of the district to which it is
transported, and his permit obtained before
landing, aScharying, or delivering such cotton
at the pl""a tn which IT, ia tron. purtcd MS atOrc
s,id. And any person or persons who shall
violate the provisions Of this Act in this re-
spcct, or who shall convey or attempt to con-
vey from any State in which cotton is pro-
duccd to any port or place without the United
States any cotton upon which the tax has not
been paid, shall be liable to pcnrlty of one
hundred dollars for each bale of cotton 80 con
veycd or Transported, or Attempted to be con.
voycd or transported, or to imprisonment for
not more than one year, or both; and all YES
sells and vehicles employed in such conveyance
or transportation shall bs liable to seizure and
forfeiture, by proceedings in any Court of the
United States having competent Jurisdiction.
And all cotton so shipped or attempted to be
shipped or transported without payment of
tho tax, or the execution Of such tnnsporta-
ton bonds or other security, as provided in
this Act, shall be forfeited to the United
States, and the proceeds thereof distributed
according to tho statute in like oases provided,
Sec. 6. And be it further enacted, That
upon articles manufactured exclusively from