Des Arc citizen., 1866-11-10
fTERESTINa TO MERCHANTS AND PLANTERS.
lditional Regulations Concerning D Transportation of Cotton in Bond,
he following has just been issued the Commissioner of Internal Rev
TREASURY DEPARTMENT, OFFICE OF INTERNAL REVENUE.

OFFICE OF INTERNAL REVENUE.
 WAsHlNGroS, October 22, 1866.
 Es having been represented that much
 fdshipsand inconvenience is entailed
 ion the smaller planters and farmers
 the interior counties of the cotton
 loducing districts in consequence Of
 e enforcement of recent regulations
 ncerning the removal of cotton in
 tnd, and that additional and much |{edcd' facilities would be afforded by Flowing bonds for securing payment
 1the tax upon delivery of the cotton
 1.-the point of destination to be taken
 x the collector of the receiving district
 stead of the collector of the district
 hence the cotton is shipped, as provi-
 "a by regulations. Series 2, No. ,, is
 ted from this office. under date of
 aly 3l, 19S6, the following additional
 {gulations upon the subject have been |4opted for securing the payment Of 4e tax, and as aff'ording the measure f relief sought for: '.7st leiA
 BOND FOR REMOVAL.
 Parties desirous of bringing cotton
 seaports or otherplaces for shipment, Tom other districts, will be allowed to
 b so upon excutingand delivering to De collector of the district where such Raport or place is situated, a bond &ilh two or more sufficient sureties. pproved by the collector receiving it, pnditioned for the payment of the tax Don all cotton for which permits may e granted by the assessor of the dis kict in which such cotton may be Brown.
 4 The bond must be executed in penal &n equal to double the amount of the Ax onthe quantity of cotton intended |p be removed and in transitu at any me time during its continuance, and |SsessofsA will he careful not to grant |hrther permits upon any bond when Ehe tax upon the quantity already per nitted amounts to one half the sum Tanned therein, until certificates of pay |pent of the tax on the whole or DOT Ion of the cotton transported under |prmer permits are received from the Receiving collector, when additional permits may be granted but in no case |hust the tax upon the quantity under 3ermit and unaccounted for exceed one &alf. the penal sum of the bond. Thus ifthe bond is given in a sum Recurring the tax upon five hundred bales, of four hundred pounds each, |Ehen this limit is reached no further permit should be granted except upon the receipt of the certificate of delivery hnd payment, as hereinafter provided Immediately upon the execution o1 fhis bond, the collector to whom it is Delivered will transmit Getaining a topy thereof in his ofiiee) to the asses sor of the district whence it is intended
 o remove the cotton, who will there. Rpon be authorized to grant permits fol khe removal of the cotton upon .applica. Ei0n being made by the principal ol Dhis agent
 \ The assessor must in all cases care, fully insert in the permit the mark: znpon the bales, and the numbers upor 3he metallic tags, which he will eithei &nttix himself in the proper manner, or ln case this is impracticable from an, 5cause, he will deliver them to the ow. =ner or agent, by whom they will be in zeerted in the bale, as a measure of. pro zfection against possible seizure and de stention, as well as means of identifi fcation of the cotton upon delivery witt [that named in the permit.
 Ii, in such case, the cotton removed m this manner has not been weighed *before removal by a duly appointed zweigher, the amount of tax named il zthe permit win be based upon til, weight certified by the owners or th, 5Proprietors of the gin-house. and il |such case it may vary from the actua |amount to be paid upon delivery by tn, parties removing the cotton.
 h order to arrive at the true amour ] of tax to be paid on the cotton remoy |ed under these conditions, it must b weighed upon its arrival in the receiv ;ng district by tho Che officer appointe, for that purpose, 10 whom fec C twenty-five cents per bale will be pal for this service.
 No certificate for the receipt of ia upon any cotton removed under bono in pursuance of the foregoing regul; tions, shalt be received by an assesse holding the bond, unless bearing Il sa6crsrEcrt Of inc assessor of the Y