The Kenosha telegraph. [volume] (Kenosha, Wis.) 1860-1888, 1866-08-23
OFFICIAL.
OFFICIAL
LAWS OF THE UNITED STATES
nl5 otgs5e F,rst Session of tie 1h'rty' S'"'
SSsS" : 80 CaaRreaS.

al \ fOr HI
NJ crest ON the public debt ana io
W Epnynoses. approved juno thlrueen annend
cen S.indred and sixty-four, ana acts
atory thereof. M, o<....,...
Re II enacted 6y the Senate ana HouSe "
se,tatiyes ofie United otdteS y Antt ~ st day
sso,bIed That on and after the htet oay
" SUoTst eighteen hundred and slxty-elx, N
IT, "a the taxes on unmanufactured cotton,aS
as urovided in San act to provide internal rev.
enne to support the government, TO pay inter,
est on the public debt, and for other purposes
approved Juno thirtieth, eighteen nunere ~ anu
third, eighteen hundred and sixty-hve, tnele
shall be paid by the producer, owner, OF no4o,
er upon all cotton produced Wltnln mo CIn!e9
States, and upon which no tax mas oeen leVleu
Maid or collected a tax of three cents per
bound as hereinafter provided; and the weight
of such cotton shall be ascertalned by oeducI-
ing four per centum for tare from the gross
weight OF each bale or package; ana such TAX
shall be and remain lien thereon, IN the pos
session of any person Whomsoeyer from the
time when this law takes effect, or such cotton
is produced as aforesaid, until the same shall
have been paid; and no drawback shall, In any
case be allowed on raw or manufactured
condition But no tax shall be imposed upon
any cotton imported from other countries,
and op which an import duty shall have oeen
paid.
SEC. 2. and be ii further enacted, That the a.
foresaid tax upon cotton shall be LEVIED oy the
assessor ON the producer, owner, or holdef
thereof And said tax shall be paid TO the col
Iector of internal revenue within and for the
collection district in which said cotton snail
have been produced, and before the same shall
have been removed therefrom, except Where
otherwise provided in this act; and every col
leetor 10 whom any tax upon any cotton shall
be paid shall mark the bales or other packages
upon which the tax shall have been paid, in
such manner as may clearly indicate the pay
ment thereof, and shall give to the owner or
other person having charge Of such cotton a
permit Tor the removal OF the same, stating
therein the amomnt the payment of the tax,
the time and place ofpayment, and the weight
and marks upon the bales and packages, so
that the name may be fully Unidentified; and 1t
shall be the duty of every such collector to
keep clear and sufficient records of all such
cotton inspected or marked, and of all mark
and identifcations thereof, and OF all permits
for the removal of the same, and of all his
transactions relating thereto, and he shall
make full returns thereof monthly, to the
Commissioner of internal Revenue.
SEC. 8. And beat further enacted, That the
Commissioner of Internal Revenue is hereby
authorized to designate one or more places III
each collection district where an assessor or al
assistant assessor and q collector or deputy
collector shall be located, and where cottor
may be brought for the purpose of being
weighed and appropriately marked: PYoUided
That it shall be the duty of the assessor or as
sistant assessor and the collector or deputy
COllcCJOF 10 ASSehS anu cause 10 pFOp6Fl,
marked the cotton, wherever it may be in saiC
district, provided their necessary travelling ex
penses to and from said designated place, TO
that purpose, be paid by the owners thereof
Sec. 4. And be 1t further enacted That all cot
ton having been weighed and marked as here
in provided, and for which permits, SHALL hav
been duly obtained by the assessor, may be re
moved from the district in which 1t has beel
produced to any one other district withOu
payment of the tax due thereon, upon the ex
ecution of such transportation bonds or othe
security, and in accordance with such regula
tions as shall be prescribed by the Commits
siOner of Internal Revenue, subject to the ap
proval of the Secretary of the Treasury. Tn
said cotton so removed shall be delivered to tn
collector of in ternal revenue or his deput,
forthwith upon its arrival at its point of desti
nation, and shall remain subject to his contro
until the taxes thereon, and any necessary
charges OF custody thereof, shall have beef
paid, but nothing herein contained shall au
thorize no delay Of the payment of said take
for more than ninety days from the date of thu
permits; and when cotton shall have beel
weighed and marked for which permit shall
have been granted without prepayment of tn
tax, 1t shall be the duty of the assessor grant
ing such permit to give immediate notice O
such permit to the collector of internal reve
nue. for the district to which said cotton is t,
be transported, and he shall also TRANSMIT
Herewith statement of the taxes due thereon
and OF the bonds or other securities for tn
payment thereof, aud he shall ma Ike full RI
turns and statements of the same to the Con
missioner of Internal Revenue.
Sec: 5. And be it further enacted, That it sha,
De unlawful, from and after the first day
september, eighteen hundred and sixty six &c
Ior the owner, master, supercargo, agent, c
other person having charge of any vessel, c
Tor any railroad company, or for any commo
carrier, or other person, to convey, or attemr
TO convey, or transport any cotton-the growt
or produce of the United States-from an
point In the district in which it shall have bee
produced, unless each bale or package thereo
shall have attached to or ACCOMPANYING it tn
proper marks or evidence of the payment O
the revenue tax and permit of the collecto
for such removal, or the permit of the assesso
as herein before provided, under regulations o
the Commissioner ofInternal Revenue, subiec
to the approval of the Secretary of the Treas
ury, or to convey or transport any cotton from
any State IN which cotton is produced to an
port or place in the United States without
certlncate from collector of internal revenu
OF the district from which 1t was wrought AM
Such other evidence as the Commissioner o
Internal Revenue, subject to the approval O
the Secretary of the Treasury, NAV prescribe
that the tax has been paid thereon, on the per
NIT OF the assessor as hereinbSfore provided
anu Such certincate and evidence as aforesaid
snail be furnished to the collector of the dis
trlcC 10 which 1t is transported and his PERM
OBTAINED before landing, discharging or deliv
erlhg such cotton at the place to which it il
transported as aforesaid. And any person O
persons who shall violate the provisions q
this act in this respect, or who shall convey n
attempt TO convey from any State in yRicI
coGJon is produced to any port or place with
out the United States any cotton upon Whic]
the tax has notsyet been paid, shall be liabl
10 penalty OF one hundred dollars for eacl
bale OF cotton so conveyed or transported, o
attempted to be conveyed or TRANSPORTED O
to imprisonment for not more than one wear
OF Dotn; ana all vessels and vehicles employed
III Sqcn conveyance or transportation shall b.
liable to seizure and forfeiture, by proceeding
In any court of the United States having com
peuent jurisdiction And all cotton so s6ippef
or attempted to be shipped or TRANSPORTED
without payment of the tax, or the execution
vi sucn transportation bonds or other security
as proVlded In this act shall be forfeited to the
united states, and the proceeds thereof dis
trlDuted according to the statute in like case.
provided. 0''O0'
SEC. q. A'ad be IL further enacted, That upor
artlclS manufactured exclusively from cottor
When exported there shall be allowed as q
drawback an amount equal to the internal tax
Hnicn snail nave been assessed and paid upon
such articles in their finished condition. and
IN addition thereto drawback or allowance
VI as many cents per pound upon the pound OF
coCCoA clotn, yarn, thread, or knit fabrics.
manufactured exclusively from cotton and ex
ported as shall have been assessed and Daid in
the form OF an internal tax upon the raw cot
ton entering into the manufacture ofsaid cloth
or drawback to be aScertained in such manner
as may be prescribed by the Commissioner of
internal Revenue, under the direction of the
Secretary Of the Treasury; and so much of sec
ZION one hundred and seventy-one of the act of
June thirty, eighteen hundred and sixty-four,
10 provide internal revenue to support the
governmental pay interest on the public debt
and for other purposes" as now provides for a
drawback on manufactured, cotton, is hereby
repealed.
SEC; z. Ind be 1t further enacted That it
shall be the duty of every person, firm, or cor
poratlon, manufacturing cotton for any pur.
pose whatever, in any district where cotton is
produced, to return to the assessor or assistant
assessor OF the district in which such manpfac.
ture Is carried on, true statement in writing.
nation, on or before the tenth dav of each
month; and the first statement SO rendered
shall be on or before the tenth day of August.
eighteen hundred and sixty-six, and shall State
the quantity of cotton which such mannface
turer had on hand and unmapufactureJ =. -,