The day book. [volume] (Norfolk, Va.) 1857-1867, 1866-10-30
Additional Concerning the Transport
tatiOn of Cotton in Bond. ha".
Treasury Department, n
Office Of Internal Revenue, }
Washington, Oct. %, 1866.

Washington, Oct. %, 1865. J
1t having Eeen represented that much hard
ship and inconvenience is entailed upon the
smaller planters and farmers in the interior
counties of the cotton producing districts in
consequence of the enforcement of recent re-
gulations concerning the removal of cotton in
bond, and that additional and much-n eeded
facilities would be afforded by allowing bonds
for securing payment Of the tax upon delivery
of the cotton at the! point of destination, to
be taken by the Collector of the receiving
district instead of, the Collector of the district
whence the cotton is shipped, as provided by
Regulations, Series 2, No. 8, issued from this
office under date of July 81, 1865, the follow
ing additional regulations upon the subject
have been adopted for securing the payment
of the tax, and affording the measure of re-
lief sought for.
BOND FOR REMOVAL. A
Parties DESTROYS Of bringing cotton to sea-
ports or other places for shipment, for other
districts, will be allowed to do SO upon execu-
ting and delivering to the Collector of the
district where such 3seaports or district is
situated, bond, with two or more sufficient
sureties, approved by the Collector receiving
it,conditioned for the payment OF the tax up
on all cotton for which permits may be gran
ted by the Assessor of the district in which
such cottonmay be grown, in the following
FORM 1O7.-BoND FOR TRANsPoR TATIoN OF
COTTON
Kao,o all men by these presents, That we,
-, as principal, and - and -, as
suretes, are held and firmly bound unto the
United States Of America in the sura of -
dollars for the payment of which sum we
do bind ourselves and our legal representa-
tives, jointly and severally. firmly by these
presents Sealed with our seals, and dated
at -, this - day of =, A. D. 1856.
The condition Of this obligation is such
that if the above-bounden ---, principal
shall, within four months from the date here
Of, transport, or cause to be transported, any
cotton from the - collection district of the
State Of =, under permits granted by the
Assessor hereof, directly to =, in the = COL
lection district Of -, and shall deliver, or
cause the same t, be delivered to the Collec-
tor Of Internal Revenue for the said ~ dis
trct of the State Of -, immediately its
arrival and shall, within ninety days from
the date Of saoh permit, pay or cause to be
paid to the said Collector Of the - district of
the State of - the taxes on all cotton re-
moved on the permits granted by the Asses
sor Of the = district OF - under this bond,
and all necessary and legal charges foricusto-
dy and weighing thereof, then this obligation
to be void otherwise to remain in full force
and virtue ..bs4 .,l
(Signed) 1880, ms. =
Sealed and delivered in presence of -.
'' rs cent stamp.l
Thia bond ba OIL IN n al
sum equal to double the amount of the tax
ON the quantity Of cotton intended to be re-
moved and in transitu at any one time during
its continuance. and Assessors will be careful
rot to grant further permits upon any bond
when the tag upon the quantity already per-
mitted amounts to one-half the sum named
therein, until certificates of payment Of the
tax on the whole or portion of the cotton
transported under former permits are receiv-
ed from the receiving Collector, when addi-
tional permits may be granted but in no
case must the tax upon the quantity under
permit apd Hnaeeonnted for exceed oneyhalf
the penal sum Of the bond ,ss.,l0 asE
Thus, II the bond is given in sum seeur-
ing the tax upon Ave hundred bales, of -four.
hundred lbs each, when this limit is reached no
further permit should be granted except upon
tho receipt Of the certificate Of delivery and
payment as hereinafter provided -!
Immediately upon the execution Of this
bond, the collector to whom il is delivered
will transmit 1t, retaining copy thereof in
his Office to the Assessor of the district,
whence it is intended to remove cotton upon
application being made by the principal or
hisagents in the form shown BE- s.a5Aa ~
Upon receiving'this application the Asses
sor will grant permits in triplieate in the
specified form, one Of which will be trans
mitted to the Collector Of the receiving district
am and one tTasrsRaittsd to the Commissioner Of
Internal Revenue iaa'eia. asaq- taA . .',isn'
The Assessor must in all cases carefully in
sert ln the permit the marks upon the bales,
and the number upon the metallic tags, (which
he will either affix4 himself in the proper
manner. or, In casefths is impractcable from
any cause, he will deliver them to the owner
nr bis agent, by whom they will be inserted
In the bale, as q measure Of protection against
possible seizure and detention as we'll as
means Of Identification Of the cotton delivery
with that name In the permit. ID sl.s 5'.ls
Ii, in such case, the cotton removed in this
manner has not been weighed before removal
BY duly appointed weigher, the amount Of
tax named in the permit will be based npon
the weight as certified by the owner or the
proprietor Of the gln-house, and in such case
may vary from the actual amount to be
paid upon delivery by the parties removing
the cotton. "a 6b od = 4l'' "
In order to arrive at the true amount of
tax to be paid on the cotton removed under
these conditions. it must be weighed upon its
arrival in thereceiving district by the officer
appointed for that purpose, to whom a fee Of
twenty-five cents per bale viii be paid for
PMS service, and upon whose certificate Of the
weight, issued in the appended form, the tax
shall be collected. a8 = - sl4i'e ~
Upon receipt of this certifea tie. of weight
ana payment of the tax. the Collector will
issue his certificate in duplicate, in proper