American citizen. [volume] (Canton, Miss.) 1864-1890, 1866-09-22
q CANTON, MISSISSIPPI SEPTEMBER %, 1866
having charge Of any vessel. or any rail.

company, for any common carrier or othe,
person. to convey or attempt to convey.
or transport any cottoh-,he growth o,
produce Of the United States-froti any
point in the district in which It shall bave
been produced. unless each bale or pack.
age thereof shall have attached to or &C
companying it the proper marks or evi.
dence ct the revenue tax and permit Of
the collector for such removal. or the pei.
NIT Of the assessor. as hereinafter provid.
ed under regulations Of the Commissioner er
Of Internal Revenue. subject to the appro-
val Of the Secretary Of the Treasury. or to
convey or transport any cotton from any
State in which cotton is produced TO any
port or place in the United States without
a certificate from the collector OF internal
revenue OF the district from which II was
brought. and such other evidences as the
Commissioner OF Internal Revenue. SUBJ
ject to the aPffoval of the Secretary Of
the Treasury. may prescribe, that the tax
has been paid thereon. or the permit Of
the assessor as hereinafter provided. and
such certificate and evidence as azores aid
shall be furnished to the collector of the
district to which it is transported. and bis
permit obtained before landing. discharg
ing. or delivering such cottoii as aforesaid.
And any person or persons who shall vio'
late the provisions of this act In this re-
spect, or who shall convey OF attempt to
convey from any State 10 which cotton is
produced to any port or place witt5ut the
United States any cotton upon which tax
has not been paid, shall be liable to q
penalty Of one hundred dollars for each
bale Of cotton SO conveyed or transported.
or attempted to be conveyed or trAnspor.
ted. or to Imprisonment for not more than
one year, or both and all vessels and
vehicles employed in such conveyance or
transportation. shall be liable to seizure
and forfeiture. by proceedings in any court
Of the United States having competen,
Jurisdiction. And all cotton so shipped
Or attempted to be shipped or trausp por:ed
withou, payment Of the tax, or the execu'
lion Of such transportation bonds or other
security as provided 10 this act. shall be
forfeited to the United States, and The pro.
ceeds thereof distributed according to the
statute in like cases provided.
SEC. 9. and be il further enacted, That
upon articles manufactured exclusively
from cotton. when exported. there shall (
be allowed as drawback 40 amount equal
o the internal tax which shall have bee b
assessed and paid uror such articles in
heir finished condition. and in addition
hereto a drawback Of as many cents per
'ound upon the pound Of cotton cloth.
arm, thread or kni, fabrics. manufactured
xclusively from cotton and exported as
hall have been assessed and paid in the
orm Of an internal .sx upon the raw cotton
ntering into the manufacture of said cloth 1
r other article, the amount OF such al
,wance or drawback TO be assettaihed in
uch manner as may be prescribed by the I
OF Internal Revenue. under
he direction Of the Secretary Of the 0
and SO much Of section III, Of Il
,e act Of June 80. 1864. ITO provide in. c
,rnal revenue to support the government Il
nd to pay the interest on the public debt b
nd for other purposes.