Des Arc citizen., 1866-10-06

marked wherever it may be in the district provided he pays the necessary travelling expenses of the officers who do the work It is presumed that these expenses can be readily agreed upon by the parties, but in { case of disagreement an appeal may be ta. \ ken to the Commissioner. In no case however, must an officer decline or delay to do the work because of such disagree ment.
 When cotton is weighed at such places, the services of regularly appointed weig her may be dispensed with, provided the owner of the cotton provides for the per formance of all the manual labor connect ed with weighing and marking. In all cases the assessor, or an assistant assessor, must see the cotton weighed and marked, and, the name of the owner or person for whom it was weighed Aa ehiaa Assessors and collectors, as we'll as pro- dueers owners, or holders of cotton, will note that the weighing and marking of this article as herein provided does not cause the tax to accrue aud become payable immediately thereafter. Cotton can be held within the limits of the district where produced, without payment of the tax be- coming due, at the option of the owner un- less sold for consumption in the district. Withdrawals for transportation under bond, or upon payment of the tax, can be made at any time after weighing and mar king. sa
 
 ACCOUNT TO BE KEPT WITH PRODUCERS OF
 COTTON.
 In order to prevent confusion in the as- sessment and collection of the tax on cot ton, after the same has been weighed and marked, each assessor is required to keep an account with each person for whom cot ton has been weighed, similar to the ac- count now kept with manufacturers of the goods produced by them monthly. This account will be debited with the quantity of cotton weighed and marked for each producer or owner, and be credited with the quantity transported beyond the limits of the district in bond under permit gran ted by the assessor, or removed npon pay ment of the tax, as also with the quantity, if any sold aud delivered to any manufac- turing company for consumption in the district
 REMOVAL OF COTTON UNDER BOND.
 Under section 1, cotton may be removed from the district in which it has been pro- duced to any ono other district, without prepayment of the tax, under bond or other security, to be prescribed by the Commissioner of Internal Revenue, sub- ject to the approval of the Secretary of the Treasury.
 When the cotton is proposed to be with drawn by another party than the one for whom it was weighed and marked, the authority to withdraw from the proper per son, should always accompany the entry.
 Upon receipt of this entry by the col lector, he will exact from the party making ita bond, with at least two good and sufi- cient securities, the penal sum in which shall be double the amount of tax upon the cotton described in the entry of with drawal.
 Section four requires that the cotton re- moved under bond and permit, as aforesaid shall be delivered to tho collector of inter. nal revenue fortwith upon its arrival at its point of destination, and shall remain sub- ject to his control until the taxes thereon, and any necessary charges of custody there of, shall have been paid which payment must be made within ninety days from the date of the permit granted by the as essor for the removal of the cotton.
 Upon the arrival and delivery of the cot ton to the collector, and upon the payment to him of the taxes stated in the permit and the proper charges of custody, il any, he will make, under his seal of office, and deliver a certificate.
 The collector receiving the tax will de- liver this certificate to the person paying the same, who will thereupon present it to the assessor or assistant assessor of the dis trict where the tax was paid, who will there upon debt the bonded account of the col lector of the district with the amount of tax so received, to which he will certify at the bottom of the collectors certificate in the following form:
 I hereby certify that the foregoing certi- ficate has been presented to me, and the amount thereof entered in the bonded ac. count of this district