New Orleans daily crescent., 1866-08-20

TWCCUTTTIT GUTTETTUT WTSTTTUI
amount Of tax soreceved, to which he will certify
at the bottom Of the collectors certificate in the
following form:
/ hereby certify that the foregoing certificate
has been presented to me, and the amount thereof
entered in the bonded account Of this district
- Assessor
And no certificate Of payment issued by any
collector shall be taken as sufficient evidence for
the cancellation Of the transportation bond, unless
it bears the foregoing Endorsement of the
of the district where the cotton was delivered and
the tax paid.
In case the taxes should not be paid to the col,
lecor Of the district to which the cotton was sent
within ninety days from the date of the permit,
said collector must Immediately notify the col
lector who took the bond of the default, and 1t
will then be the duty of the latter to proceed upon
the bond Unless the signers to the Dond pay the
amount of the taxes without delay the bond
shoud be placed in the hands Of the United States
district attorney for suit.
A collector to whose district cotton is permitted
to be removed in bond, may at any time receive
the taxes named in the permit without the actual
delivery Of the cotton and, in snch case, he may
give his certificate that the taxes on the cotton
described in the permit have been paid, and omit
the statement that the cotton itself has been de-
) lyered.
WHERE THE TAX IS PAID BEFORE REMOVAL.
Where parties are desirous OF paying the tax
on their cotton before removal from the district
where the same is produced, they will be required
to make a return to the assessor or an assistant
assessor, of the district
Upon receipt Of this return, the assessor or as
sistant assessor to whom it is delivered will I'M
mediately proceed to assess the tax upon the
cotton mentioned therein, and will at once certify
the amount thereof to the collector, and make the
required entry in his monthly list.
COLLECTORS PERMIT.
: Upon the receipt of the assessors certificate,
the collector will at collect the tax and will
thereupon issue his permit for the removal Of the
2 cotton, which permit must state the amount and
payment of the tax, the time and place Of pay
ment, and the marks, numbers and gross weight
of the bales or packages, 50 that the same may at
all times be fully identified. The blank permit
will be furnished from the office of internal reve-
2 nue. for this purpose.
MARKING TAX-PAID COTTON.
O Whenever the tax is paid upon cotton, the col
f lector or deputy collector receiving same will
g until otherwise instructed, afix or cause to be
: affixed by the designated marker, the metallic
/ tag or mark heretofore used for denoting such
e payment; and will, in all cases. carefully insert
j., under the proper permit for the removal of the
It cotton, the letter and numbers upon the same,
# These tags or marks must be firmly inserted into
< the bale, and must be used by the collectors in
r their regular consecutive order
J., The cost of inserting or affxing the tags denot
ing tax paid cotton will, in all cases, be paid by
n the producer or shipper of the cotton. Unless
ii these tags are affixed by the collector or deputy
n collector the designated marker is the only per
9 son who can be legally intrusted with the perform
v ance of this dlty.
that an account is kept in this Office Of all tag
r. with which they have been or may be furnished
e and that they are expected to render an accom-
n of the disposition made by them OF the same ant
to see that all of the foregoing requirements are
" carefully complied with. The convenience ant
1t safety of taxpayers, as well as the security o
it government, require that the marks shall in al
cases, be properly affixed so that they may surel,
e accompany the bales to their destination, and als
that the permits be carefully lledup in every par
tcular as herein required.
10 REGULATIONS REVOKED.
rs The regulations of October 8, 1865, peTmittn
D. the removal of cotton and other products unde
a. bond, having been revoked by the secretary o
Of the treasury, ceased to have any force from an
If after July 25 1866.
COTTON MANUFACTURERS MONTHLY RETURN, ETC
N Section seven of the act Of July l3 1866, pre-
IL scribes that the manufacturer of cotton in an
III district where cotton is produced shall perforI
d, the following duties, viz:
to l. On or before the 10th day of August, 1866
he shall return to the assessor assistant asses
sor of the district in which such manufacture
g carried on, true statement, verified by oath @
N affirmation, Of the quantity of cotton which sue
or manufacturer had on hand and manufactured, c
re in process of manufacture, on the LIST day
lg August, 1866.
es Assessors must be particular to obtain TIL
he statement from all manufacturers in their respec
a. i've districts, even though it may not be retTne
IA until August 10th. This statement is absOlutel
or necessary, as the starting point of the accom
tv which assessors must keep with each manufat
nd turer.
Sc 2. On or before the 10th day of each subsequer
n month, each manufacturer must return to the a
st. sstant assessor statement, verified by oath
of affirmation of the quantity of cotton consumed
by and the quantity and character of the goods
ufaetured therefrOm, during the last precedn
ed calendar month. This statement must be mad
lst on form 81.
or 8. Each manufacturer or consumer must keep
le book as required by law, in which he must entt
to the quantity, in pounds, of cotton which he h8
re- on hand the first day of August, 1866, and eaC
es quantity or lot purchased or obtained by hi
iii thereafter; the tins when, and the party
hit parties from whom the same was obtained; Il
re- quantity of said cotton, if any, which is Il
he growth Of the collection district where the san
gh is manufactured; the quantity, if any, which hi
4le not been marked by any officer authorized by la
of to weigh and mark the same; the quantity if an
he upon which the tax has not been paid, so far
on can be ascertained, before the manufacture
thereof; and also the quantities used or dispose
,rn of by him, from time to time, in any process
~ manufacture or otherwise, and the quantity al
character of the product thereof. And this boz
OF must be kept at all times during business hou
~ open to the inspection of assessors, collector
Iue and other revenue officers. Assessors and the
no assistants will see that this book is faithfully al
ses accurately kept in accordance with the foregol
~ regulations, by every manufacturing company
W their respective districts.
an 4, Every manufacturer must, on or before Il
Vi last day of each month, pay to the collector Il
- amount of tax assessed against him upon all Il
gr- cotton consumed by him during the precedl
LlOnIlt On which no lhA udS Deeu pau, WIN
III amount, subject to no deductions, mustbe enter
ua T on the above mentioned form 81, and certified
m Al the collector on the assessors list
ol; The special attention of all manufacturers
u cotton, in districts where it is produced, should
@ sl9 called to all duties and penalties prescribed a
vas imposed by section of the act of July 13, l8t
,ro. TRANSPORTATION OF COTTON.
ote All persons engaged in producing or dealing
as cotton, or in the transportation Of the same,
rue specially note that section of the act of July
Jot. 1856 renders it unlawful, from and after the
rict OF September, 1866 for the owner, master sup
he cargo, agent or other person having charge
less any vessel or for any railroad or other transpo
alton company, or for any common carrier
or other person, to convey, or attempt to convey
anv transport any cotton, the growth or produce
the United States, from any point in the distr
in which it shall have been produced. unless ca
oT bale or package thereof shall have attached to
accompanying it the proper marks or evidence
TENT the payment of the revenue tax, and q permit
ame the collector for such removal or the permit
II is the assessor as hereinbefore provided or to
for vey or transport any cotton from any State
ac which cotton is produced to any port or place
,ods the United States, without the certificate of the
be lector of internal revenue of the district fr
and which it was brought that the tax has been p
be thereon, or the permit of the assessor, here
the before provided; andsuch certificate and evder
lted must be furnished to the collector of the dstr
A. La