Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1866-08-15

as drawback an amount equal to the inter.
nal tax which shall have been assessed and
paid upon such articles in their finished con-
dition, and in addition thereto a, drawback
or allowance of as many cents per pound
upon the pound of cotton cloth, yarn. thread
or knit fabrics, manufactured exclusively
from cotton and exported, as shall have been
assessed and paid in the form of an internal
tax upon the raw cotton entering into the
manufacture of said cloth or other article.
the amount OF such allowance or drawback
to be ascertained in such manner as may be
prescribed by the Commissioner oi Internal
Revenue, under the direction of the Secretary
of the Treasury; and so much of section one
hundred and seventy-one of the act of June
thirtieth, eighteen hundred and sixty-four, "To
provide internal revenue to support the Gov
ernment. to pay interest on the public debt
and for other purposes" as now provides for
drawback on manufactured cotton, is here
by repealed.
Sec. 7. And be 1t further enacted, That it
shall be the duty of every person, firm, or
corporation, manufacturing cotton for any
purpose whatever, in any district where cot
assistant assessor of The district in which
such manufacture is carried on, true state.
ment in writing, signed by him, and verified
by his oath or affirmation, on or before the
tenth day of each month; aud the first state
ment SO rendered shall be on or before the
tenth day of August, eighteen hundred and
sxty.six, and shall state the quantity Of cot
ton which such manufacturer had on hand
and manufactured, or in process Of manu-.
facture, on the first day of said month; and
each subsequent statement shall show the
whole quantity in pounds, gross Weight, OF
cotton purchased or obtained, and the whole
quantity consumed by him in any business CT
process of manufacture during the last pre-
ceding calendar month, and the quantity and
character of lhe goods manufactured there
from; and every such manufacturer or con-
sumer shall keep book, in which he shall
enter the quantity in pounds, of cotton which
he has on haud on the first day of August,
eighteen hundred and sixty six, and each
quantity or lot purchased or obtained by him
the time when and the party or
parties from whom the same was obtained
the quantity Of said cotton, if any, which is
the growth of the collection district where
the same is manufactured; the quantity, if
any, which has not been weighed and marked
by any officer herein authorized to weigh and
mark the same; the quantity, if any, upon
which the tax had not been paid, so far as
can be ascertained, before the manufacture
thereof; anG also the quantities used or dis
posed of by him from time to time in any
process of manufacture or otherwise, and the
quantity and character of the-product there
Of, which book shall! Mt all times during bu-
siness hours, be open to the inspection of the
assessor, assistant assessors, collector or depu-
" collectors of the district, inspectors, or OF
revenue agents and such manufacturer shall
pay monthly to the collector, within the time
prescribed by law, the tax herein specified,
subject to no Deductions on all cotton SO con
,umed by hin, i'll any manufacture, and on
which no excise tax has previously been paid
Ind every such manufacturer or person whose
luty it is TO do so, who shall neglect or refuse
20 make such returns to the assessor, or to
Keep such book, or who shall make false Or
fraudulent returns, or make false entries i'll
,uchs book, orprocure the same to beso done.
lssesssa fssfas5ts gIE the sf
States all cotton and all products Of cotton
n his possession, and shall be liable to a
penalty of not less than one thousand nor
more than five thousand dollars, to be reco7-
.red with costs OF suit, or Imprisonment not
exceeding two years; in the discretion Of the
court; and any person or persons who shall
make any false oath or affirmation in relation
% any matter or thing herein required shall
DC guilty of perjury, and shall be subject to
The punishment prescribed by existing statutes
or that offence; P,orided, That nothing
herein contained shall be construed IN any
-:anner to affect the liability OF any person
or any tax imposed by law on the goods
from such cotton.
SEC. s. And be IL further enacted, That the
provisions ofthe act Of Jun. thir;ielh. eighteen
hundred and sixty-four, as amended by tie
,ct of March third, eighteen hundred and
sixty FIVE, relating to the assessment OF taxes
md enforcing the collection Of tie same, and
NJ proceedings and remedies relating thereto,
shall apply to the assessment and COLLECTION
IF the tax, fines and penalties imposed by.
md not inconsistent with, the provisions OF
he preceding sections Of this act; and the
Commissioner Of Internal Revenue, subject
TO the approval OF the Secretary OF the
Treasury, shall make all necessary rules and
equations for asccrtaining the weight Of oil
,ot,on to be assessed, and for appropriately
marking the same, and generally for carrying
nto effect the foregoing provisions And the
Secretary Of the Treasury is. authorized to
appoint all necessary inspectors, weighers and
markers OF cotton, whose compensation shall
&c determined by the Commissioner of In
crnal Revenue, and paid in the same manner
Is inspectors of tobacco.