Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1866-08-15
The New Cotton Tax.
THE PROVISIONS OF THE NEW INTERNAL REYI
nup I.w nv THE srtBJEcT.


: THE PROVISIONS OF THE NEW INTERNAL REvE
:! NUE. LAW ON THE SUBJECT.
As matter of very general interest to ou
readers, we present, below, the FIRST eight sec
tions of the new Internal Revenue Law
which embrace all the provisions of the Law
which relate to the internal taxlon cotton:
Be it enacted by the Senate and House q
REPRESENTATIVES of the United States Of Amer
ica in Congress Assembled, That on and after
the first day of August, eighteen hundred and
sixty-six, in lieu of the tazesaon unmanutac,
tured cotton, es provided in 4 An act to pro.
vide internal revenue to support the Govern
ment, to pay interest on the public debt, and
for other purposes" approved June thirteenth,
eighteen hundred and sixty -four, as amended
bs the act of March third, eighteen hundred
and sixty-6ve, there shall be paid by the pro.
ducer, owner or holder, uponall cotton pro-
duced within the United States, and upon
which no tax has been levied, paid or collect
ed, a tax of three cents per pound, as herein
after provided; and the weight Of snch cotton
shall be ascer.ained by deducfing four per
centum for tare from the gross weight of each
bale or package; and tax shall be and remain
lien thereon, in the possessionof any person
whomsoever from the time when this law
takes effect. or such cotton. is produced as
aforesaid, until the same shah have been
paid and no drawback shall1in any case be
allowed on raw or unmanufactured cotton Of
any tax paid thereon when exported in the
raw unmanufactured condition. Bus no tax
shall be imposed upon any cotton imported
from other countries and on which an import
duty Shall have been paid. slxs.s.-.
SEC. 2. And be 1t further enacted, That tie
aforesaid tax upon cotton sLalI be levied by
the assessor on the producer, owner or holder
thereof. And said tax shall;;b paid TO the
collector of internal revenue within and for
the collection district in which, said cotton
shall have been produced, and before the
. same shall have been removed therefrom, ex-
cept where otherwise provided in this AZ;
and every collector to whom any tax upon
cotto, shall be paid shall mark the bales or
other packages upon which the tax shall have
been paid, in such manner as may clearly in
dicate the payment thereof, snd; shall give to
the owner or other person hsging charge OF
such cotton permit for the removal of the
same, stating therein the amount and pay
ment Of the tax, the time AID place of pay
ment, and the weight and marks upon the
bales and packages. SO that the same may be
fully identified; and it shalEbe- the duty OF
every such collector to keealelear and sufii
cient records of all sue: cotton inspected or
marked, and of all marks and identihcatons
thereof, and of all permits fol the removal OF
the same, and of his transactions relating
thereto, ard he shall make full returns there.
of, monthly, to the Commissioner OF Internal
Revenue. 49,
SEc..3. And be IL further enacted, That the
Commissioner OF Internal Reyenne is hereby
Authorized to designate one dt more places In
each collection district where an assessor or
an assistant assessor aud acoleaor or deputy
collector shall be located, and where cotton
NAV be brought for the purpose of being
weighed and appropriately marlsd: Provided,
That it shall be the duty Of (he assessor or
assistant assessor and the collector deputy
collector to assess and cause be properly
mssEt gas istffst g
ing expenses to and from said deslgnatcd
place, for that purpose, be paid,by the owners
thereof.
SEC. d. hnd Oe u Iufthe! eitYCte", tii.,' al
cotton having been weighed ah marked as
herein provided. and for which permits shall
have been duly obtained of theasscssor may
be removed from the district lh which II has
been produced to any one othei district, with
out prepayment OF the tax dug thereon. upon
the execution Of such Transportation bonds
or other security, and in accordance with such
rap,,le t;ons as shall bc Dre5rlDeI Dy the
| Commissioner of Internal ReIenuc, subject
to the approval Of the SecretaF OF the Treas
nrv. The said cotton 30 re4oVed shall be
delivered to the collector OF Eternal reVenne
or his deputy forthwith upon Is arrival at its
mint Of destination, and shallremain snhjcct
to his control until the taxd thereon, and
any necessary charges of astody thereof.
shall have been paid, but noting hereilrcon-
taincd shal authorize any d&:y Of the pay
ment Of said taEes for mare han ninety days
from the late of the permitg and when cot
ton shall have been weished and marked, Tor
which o psrm;. shal! have ben granted with
out prepayment of the tax it shall be the
duty of the assessor granting such permit to
rive Immediate notice of sRh permit to The
Collector OF internal r-eenue for the district !.
to which said cotton - tosbe transpor ed,
and he shall also transmit thsrewith state
ment Of the taxes due thenou, and of the !
bonds or other securities hf the payment
tbereof. and be shall make8ful returns and
statements of the same to lie Commissioner
of Internal Revenue. &
SEC. s. And be it furthq,enacted, That it
shall be unlawful, from andafter: the first day
of September, eighteen hundred and sixty
si:. fer the owner; master, sapercargo, agent,
or other person having change OF any yesssl,
or for any railroad company or other trans
portation company, or for any common carrier,
or other person, to con7ey,cr attempt.to con-
vev or transport any cotton growth or
J nrodnce of the United States from any point
in the district in which itEshall have been
Produced. unless each balea package thereof
shall have attached to or.apsmpanying it the
proper marks or evidence ot the payment OF
the revenue tax and permit OF the collector
for such removal, or the permit of the asses
1 sor. as herein before provlded, under regua'
t,ons of the Commissioners Internal Reve-
nue. subject to the approyRlof the Secretary
If the Treasury, or to convey or transport
anH - cotton from any stataia which cotton is
produced to any port or phce in the United
Statea without certifcateJom the collector
of internal revenue Of the district from which
il was brought, and such pshor evidence as
the Commissioner Of internal Revenue, sub
|eet 10 the approval Ct tasSecrstary of the
Treasury, may prescribe,f That the tax has
been paid thereon, or the $germit of the AS
SCISSOR as herein before ppvided, and such
certificate and evidence aslforcsaid shall be
Furnished to the collectorslf the district 10
which it is transported, aud his permit OBJ
tained before landing, discha,ging, or deliver.
inc such cotton at the Place to which it is
m transported as aioFesaid md any person or
!, persons who shall. vlolataahe provisions of
th;s Act in this respect, oraao shall convey
or or attempt to convey from gay State in which
cotton is produced to anypatt or plac' with