The Lancaster ledger. [volume] (Lancaster, S.C.) 1852-1905, 1866-10-03
The New Revenuc Law on Cot

went into operation lst OF August. 1866.
and which has been kindly furnished Us
by the Assessor Of tbi. Di.,ric,. Mr.. Fl ].
Hictsou, We pub.hh for the intorm alton
Of our readers:
Toe. That on and after the first day OF
August, eightsen hundred and sixty six.
IN lieu of tho taSes on uuma ufac,urrd
cotton. as provided 10 "Ap act to provide
internal revenue to support the govern
mont, 70 pay interest on the public debt.
and for other purposes" approved June
thirtie,h. eighteen hundred and sixty -four,
as amended by tho act Of March third,
eighteen bua drsd and sixtu6ve. there
shall be paid. .by the producer. owner. or
holder, uPon all cotton produced within
tho United States, and upon which no
tax has been levied, paid, or collected. q
tax Of three cents per pound. rs herein
after provided; {; and the weigh, Of such
cotton shall he sscertained by dedncting
.fonr per centum for tsrs from the gro..
weight Of each bale or p~ck and
such tax .h.l he and remain lien there.
on. in the possession Of any person whom.
soever. from the time when this Law takes
effect, or such cotton is produced. a..
Aforesaid, until the same shall have been
psid; Md no drawback shall, ip any
case. be allowed on raw or unmanufsc-
tu'ed cotton Of snv tax paid thereon
~hen exported in the raw or unmanuiac
tured condition. But no tax shall be
imposed upon anv cotton imported from
other countries, and on which an import
duty shall have been paid.
llo. That the afore.aid ta1 upon cot
ton shaH be levied by the asss,sor on the
producer. o~n ner. or holder thereof And
ssid tax shalI be paid TO shs collector Of
.,interoai revenue within aud for the collec
ton datrict in which sad cotton .hsll
have been produced. and kefnre The same
shall have been removed thereh ON, ex
Cent where otherwise provided 10 tbs act {;
and everv collector to whom auv tax mon
cetton shall be paid shall mark The bales
or other packages npon which the tax
shall have bean paid in .ueh m,uner =.
may elearIv Indicate the psvment thereof
and shall give to the owner nr other per,
son having charge Of snch cotton 4 pc,
NIT for the removal Of the ssme, M,tinq
therein tho amount and payment Of tho
tar, the time and place of payment. and
the weight and marks upon tho bolss and
PACKAGE. so that the same may be fa,lv
identified and Il shall be the dntv Of
everv such collector to keep clear and
sufficient verorhs Of al anch cotton inspect
Cd or marked, and oi all mark. and id.n
tihca,ions ,h.reof. and Of all permits for
the removal OF the same. and Of all his
transactions relating thsveto. and he shall
make fnll returns thereof. monthly. to the
nmissiouer Of Internal Revenue.
Ill. .Thst the Commissioner OF Inter
nal Rsvsnus 10 hereby authorz.d to de
siRnats one or moro places IN each collec
ton disirict where an ssses.or or an a.sis
tsnt assessor aud COLLECTOR or deputy
sollector shsi' be located, and ~hsra cot
ton may hs brought fov the puvpo.e of
being weighed and appropriately marked {:
Provided. That II shall be the dntv ofthe
asssssor or assistant assessor and the col.
lsctor or deputy collector tn ASSESS and
cause to be properly marked the cotton,
wherever II may he in said district. pro-
vidsd their necessary travelling expenses
70 and from said Gs,ienatsd place, kov
that purpose. bs paid by the own.r.
thereof
ll2. Thst al cotton having heen
weighed and marked as hersir provided.
and Tor which permits shall have been
duly obtained OF the assessor, may be
removed from the district in which Il h.s
been pro4ncsd TO any one Other district,
without prepay rnsnt Of the tex due thers
on. upon the execution ofsuch trsh.po,,
tation bonds or other security and in
accordance With soch regulations 40 sh an
be prescribed BY the Commis.iopsr Of
Internai r venue. subject to ihs approval
OF the Secretary Of the T's..u,y. The
said cotton 90 removed shall he dsIiver.d
to the collector Of internal revenue o, hi.
deputy for,h.ith upon i.s arrival =, II.
point Of dssi9s'ion. and shall remain
subject TO bis control until the taxes
thereon. and snv necessary charges Of
custody thereof. .ball have bssn paid,
bu, nothing herein contained shsll au-
sho'iss any delay ofhs payment Of said
taxes for more than ninety dav. from the