American citizen. [volume] (Canton, Miss.) 1864-1890, 1866-09-22
COTTON TAX.


citizens. 1t will be well for all to read il
Be it enacted By the Senate am
House Of Representatives of the Unite
, States Of America in Congress assem-
: 6led, That on and after the LIST day {
August. 1866, in lieu Of the taxes o
manufactured cotton. as provided j
"An act to provide internal revenue t
support the government. to pay iuteres
on the public debt. and for other purposes.
approved June l3. 1864. as amended b.
the act Of March 3. 1865. where shall b
paid by the producer, owner or holder
upon all cotton produced within the Uni
ted States, and upon which no tax ha
sen'@evied. paid or collected. tax 0
three cents per pound, IS hereinafter pro
vided and the weight Of such cotton sh al
be ascertaiued by deductihg four per cent
for tare for gross weight Of each bale o.
package and such tax shall be and re.
main lein thereon. in the possession o
any person whomsoever from the time
when this law takes effect, or such tott on
is produced as aforesaid, until the same
shall have b en- paid and no drawback
shall in any case be allowed on raw or
unmanufactured cotton of any tax paid
thereon when exported in the raw uuman
ufactured condition. But no tax shall be
imposed upon any cotton imported from
any other countries, and on which an i'm
port duty shall have been paid.
Sec. 2. And be it further enacted,
That the aforesaid tax upon cotton shall
be levied by the assessor on the prod ucet,
owner or holder thereof. And said tax
shall be paid to the collector of internal
revenue within and for the collection dis
trct in which said cotton shall have been
produced, and before the same sh III have
been removed therefrom. except where
otherwise provided in this act and every
collector to whom any tax upon cotton
shall be paid in such manner as may
clearly indicate the payment thereof. and
shall give to the owner or other person
having charge Of such cotton permit for
the removal Of the same, stating therein
the amount and payment of the tax. the
time and place of payment. and the
weights and marks upon the bales and
packages so that the same may be fully
identified; and it shall be the duty of
every such collector TO keep clear and suf.
fcient records Of all such cotton inspec ed
or marked. and OF all marks and iudenti-
ications thereof, and all permits for the
Of the same, and Of all bis trans.
actions relating thereto, and be shall make
'u'l returns thereof. monthly to the Com
missioner Of Internal Revenue.
SEC 8. And be it further enacted,
That the Commissioner of Internal Reve.
lue is hereby authorized to designate one
'r more places in each collection district
where an assessor an assistant assessor
md a collector or deputy collector shall
10 located, and where cotton may be
'rought for the purpose Of being weighed
nd appropriately marked; Provided,
hat it shall be the duty Of the assessor or
ssistant assessor and the collector or de-
uty collector to assess and cause to be
roperly marked the cotton, wherever it
nay be, in said district, provided their
ecessary travelling expenses to and from
aid designated place, for that purpose,
e paid by the owners thereof.
SEC. 4. And be ii further enacted, That
Il cotton having been weighed as herein
and for which permits shall
ave been duly obtained of the assessor.
lay be removed from the district in which
has been produced to any other district
rithout payment Of the tax due thereon.
pom the execution Of such transportation
onds or other security. and 10 accordance
nth such regulations as shall be pre-
cribed BY the Commissioner Of Internal
revenue. subject to the approval Of the
'ecretary Of the Treasury. The said cot
On so removed shall be delivered 10 the
ollector Of internal revenue or his deputy
orthwith upon its arrival at its point OF
estimation. and shall remain subject to
is control until the taxes thereon. and
ny necessary charges of custody thereof
ball have been paid, but nothing herein
shall authorize any delay Of the
syment Of taxes for more than ninety
avs from the date Of the permits and
hen cotton shall have been weighed and
larked for which q pern7t shall have
cen granted without prepayment Of the
X, shall be the duty Of the assessor grant
,g such permits TO give immediate notice
such permit to the collector Of internal
,venue for the district to which said cot.
IN is to be transported, and be shsh also
-ansmit herewith astaternent Of the taxes