Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1866-10-08

lHc lOllOWhiB huulliOudi repuldtlonS
concerning the weighing and marking of
cotton have just been issued by the Com
missioner of Internal Revenue:
Treasury DEPARTMFYr.
OFFICE OF INTERNAL hEvENUE,
WASHINGTON. SEPTEMBER 70. 1866.
Since the publication of Series 2, No.
s, containing regulations concerning the
weighing and marking of cotton, etc,
it has been determined to provide me.
talic tag, to be used by the assessor, or
under his oversight, at the time cotton is
first weighed, in place of the "tax paid
heretofore used 1t has also been de-
cided to appoint weighers of cotton in
certain localities. Consequently the
aforesaid regulations have been modified
in several important particulars, and the
attention of assessors and collectors is
therefore directed to the following addi-
tonal regulations, which may be at
tached to Series 2, No, 5, and used
Under the authority conferred by
section of the act of July l3 1866, the
Secretary Of the Treasury will appoint
suitable persons to weigh and mark cot
ton, at those designated places for weigh
ing where the quantity of cotton and
amount of labor may be so great that the
assistant assessors located at such
places cannot readily and promptly per
form the work required
The duty Of the weigher will be, as
prescribed in Series 2, No. 5, to act
under the Instructions and direction of
the assessor to weigh each bale and mark
its gross weight thereon with marking
ink or paint This duty, together with
the duty of affixing or inserting the me-
talic tag hereinafter prescribed, must be
done under the direction of the assessor
or assistant assessor located at the desig-
mated place of weighing.
In designated places of weighing,
where several weighers may be located,
it will be the duty of each weigher, whose
weighing is not done under the immedi-
ate eyesight of the assessor or assistant
assessor, to keep an accurate account of
the number of bales, the weight of each,
and the marks thereon, and the owner 5
or holders name of every lot of cotton
weighed and marked by him, and make
a certified statement OF the same to the
assessor or assistant assessor located at
the place.
The fee for weighing and marking cot
ton, including the labor of inserting the
metallic tag, will be fifteen cents per
bale, until otherwise ordered. In special
cases the commissioner may prescribe a
different fee; but in no case will a greater
fee be allowed, unless the circumstances
urgently require it. The fee, as fixed,
will cover all expenses Of handling and
marking the cotton and in no case,
where duly appointed weigher is EN-
ployed, will the owner, holder, or predu-
Ger Of the cotton be required to pay
more than the established fee. But
where regularly appointed weigher is
not employed, the owner must-as dlrec-
ted in Series No 8, page 3-provide for
the performance of the manual Labor
connected with the weighing and mark
ing, under the immediate oversight Of
the assessor or assistant assessor, who
can receive no fee and make no charge
except for necessary travelling expenses
to places not designated.
As soon as the new metallic tags, or
dered by the Department, are supplied,
they will be forwarded to assessors, in
stead of to collectors as heretofore, and
an account of the same will be kept in
this office with each assessor, instead of
with collectors, as stated in series 2, No
8, page 8. On each tag will be stamped
letter, a number in figures, and U. 5.
Internal Revenue" These tags will be
put up in packages of fifty, numbered in
consecutive orders, and assessors must
be very particular to use them in regular
| order, as from | to so, so to 100, etc, as
the case may be, on each lot of cotton
weighed and marked. BY the use of the
stiletto, which will be furnished for the
purpose, the tag must be securely insert
ed into the bale, so that it will firmly ad-
here, and accompany the bale to ITS des-
! tination.
As soon as Assessors receive their
supplies, they must see that the tags are
used and inserted at the time of weighing
and marking The letter and number
on each tag must be accurately entered
in the record kept by the Assessor, and
in the account kept by him with each
owner. holder, or producer of cotton, and
permits, whether issued by the Assessor
or Collector, for the removal of cotton,
must clearly specify the letter and nam
/ Der for each bale, so that there may be
no trouble in Identification. When the
numbers are consecutive Il will suffice 10
enter. both on record and permit, the
first and last number. Thus, for lot of
fifty bales, the entry may be, Letter A,
Nos. l0l to $50
Collectors will be furnished with an