New Orleans daily crescent. [volume] ([New Orleans, La.]) 1851-1866, 1866-09-13

Saturday cannot claim the right, under existing
regulations, to discharge cotton from another dis
uict until office hours the following Monday.
This will seriously interfere With the interests of
navigation, and must enhance the price of ireights
to compensate for the costs OF detention TO yes
sells.
IL. Though existing regulations authorize the
collector to receive the tax on constructive deli
| very of the cotton on the levee, and then to re
tnqnish it to the merchant, it imposes no obliga
ton on him to do so, but leaves it optional witt
him to retain it as long as may suit his oonve
| nlence, thus accommodating unnecessary charges
/ for the custody of cotton. This might materially
4 interfere with advantageous sales and result il
serious loss both TO the planter and the merchant
u. New Orleans, Mobile, Memphis, Savannah
/ Galveston, Charleston, Wilmington, Apalachic0la
| aud several other ports, are the chief points il
/ the cotton districts for the reception and sale o
! cotton. The planter who produces cotton in the
district within which either of these points is stu
| ated, is authorized to ship his cotton without
weighing, bonding or paying his tax and in sucl
proportion as he may choose, to the point of sale
within his district. But planter who may be
| only fifty yards beyond the line of this district
| must first have his cotton weighed marked and
bonded, or else must pay his tax, before he is
4 permitted to mOveit. ThelaW is thus made to bear
| upon him with unnecessary and unequal severity
4 and he is deprived OF the advantages which would
result from an early shipment and sale of his
crop.
| Ii. The government would have as good seen.
rity for collecting the tax on the unassessed cotton
brought to the point of sale from places fifty yards
/ or fifty miles, or five hundred miles beyond the
limits of the district, as t would have for collect
ing the tax on the unassessed cotton shipped from
within the limits of the district. The same regu-
latons which secure the payment Of the tax on the
last named class of cotton will also secure it on
the first, and prescribed viii avoid the eompica-
tions OF different systems. The weighing, and
| marking and bonding in the country is therefore
unnecessary to the collector of the revenue and
the restrictions imposed by the present system are
consequently needlessiy oppressive.
Ii. The inconvenience of this system will be
| perceived, by supposing tax imposed upon grain
| in the grain growing districts Of the North as il
now is upon cotton in the cotton growing regions
Of the south; and by the further hypothesis that
each one of those States should be subdiyded into
numerous collection districts, beyond which the
farmer could notship his grain until was weighed
and bonded. Every obstacle nterposed to delay
| the grain on its way to the final market in New
York, would be positive injury to the farmer and
a detriment to the government, and every enlarge
ment Of the districts by giving greater freedom to
the movement of the grain, would be positive
advantage to all parties; until, by making the en-
tire grain growing region single collection dis
trct for the tax on grain, the crop would be free
to seek its proper market without restriction and
the grain in the hands of the merchants would be
under proper regulation, the best security for the
collection Of the tax. The same rule is equally
applicable to the actual tax on cotton, or on
sugar, or other staples.
Is. The restrictions at present imposed to moving
the cotton, in addition to the heavy tax assessed
upon it, will tend seriously to discourage further
production Of that staple, and will thus act iBju-
rIously upon the entire financial condition of the
country. II the planter cannot ship his crop to
market without being compelled to sacrifice a
large part of to the rigors imposed by onerous
regulations will naturally turn his attention to
different system Of agriculture.
In consideration of the above mentioned, and of
many other incoEeniences of the present system
Your menorialsts would beg leave to suggest
foo nf
will secure an object which is desirable to all the
parties interested: To the government, to the
planter and to the merchant.
Having reference to the cotton tax only, are
therefore, recommend that all The cotton gT0ecinq
States be arranged into a single cotton Collection
district for The purpose Of collecting the tag on
cotton. 98
The authority for such change of organiza-
ton exists in section Of the act TO provide inter
nal revenue, ETC., approved June 80, 1864. (See
Boutwell, edition Internal Revenue Laws, page
~ The act alluded to, in connection with that to
which 1t refers, authorizes the President to alter
the respective collection districts, Il
s. me pubic interests may require"
without limiting the number of States
which may be included in one district
The tax on cotton being an exceptional
one the arrangement Of districts with reference
20 IFS collection properly calls for such a change
q organization as will not add, ecessarily to
3 TAX which is onerons, without the addition of |
needless burthens, which will renderit ruiflous to
MG great interests involved and the Arrangement |
il districts In reference to the collection Of this
keep tax, need not involve any change of +
llstriets which may be most convenient for the I
collection of other taxes, which are uniform
lroughout the whole country: As the tax EN-
races but one section of the country the ar
Of the districts should be made with \
view TO relieve the section which bears this ex-.I
optional burthen of all restrictions, which NAV
E unnecessary to Q collection Of the revenue.
Q reach a different conclusion would be to assert
nat it is the duty Of the government to Cypress
le.people instead of protecting them from need
.ss impositons. MI
We think we have advanced many reasons TO
now the necessity for making this modification in
ie existing organization. BY thus enarging the
istrict the cotton will be free to seek a market
t any point within the district, without being sub
lcted to the delay, the expense and the various
eedless restrictions now imposed The planter
ill be enabled to ship his crop as rapidly as he +
an prepare it for the market The merchant who
as made advances toad in the production of the
otton, can then receive it and obtain return
or ms advance, in this way protecting his credit
nd enabling him to furnish further supplies to
ne planter TO cultivate another crop. The gov
,rnment, by establishing suitable regulations for
ecelYlng the cotton at the points of delivery, for
weighing IT where every facility for that purpose
e2ists and for bonding it until sold or for receiy.
ng the tax from the merchant or other holder
would secure prompt payment Of the tax, with
ess liability TO fraud, at q smaller cost to the
and in way less expensive and an
loying to the planter and to the merchant. This I
night readily be done by simply requiring a Gus t
;om house officer to board every vessel on arrival
10 receive from the master a copy of the manifest
20 far as it relates to cotton shipments and to /
hold the consignees responsible for the payment |
Of the tax.
As an additional security, consignees might be |
required to report as frequently as may be de- |
sired all shipments of cotton they may receive |
AS still further security every cotton press at
the ports where cottontis received might be con
verified into bonded warehouse, with such regu- |
ia1ons as would insure the full payment of taxes
ON ali cotton received at each port. These regu-
latlons should be SO framed asto permit the mer-
chant to store his cotton in any cotton press he |
may desire, because every merchant has an ex- |
listing arrangement not only with particular
presses, but with insurance companies to protect
cotton which may be stored in particular presses.
II the choice of presses be left to the revenue 1
officers would involve constant changes and new
which would seriously interfere
with business. The bonding of all the presses
would accomplish the purposes of the govern.
ment, of the merchant and Of the planter in this
respect. 4.5#.85
The modification in the district organization sng-
gested by yonr memoralsts would permit tile
free movement of cotton to the best market. A
planter in Arkansas, or Alabama, OF Tennessee,
or Mlssssippi or Texas might, as heretofore |
freely ship mis- cotton to New Orleans, or Mobile 4
or Memphis, or Cairo, or Galveston, or to any |
other point IN the cotton growing region where |
he could fluid the best market, and where he |
could comply with his engagements and provide /
supplies for his future wants, 1t would free thn