Daily union and American. [volume] (Nashville, Tenn.) 1865-1866, 1866-08-31


cate has been presented TO me, and the
amount thereof entered in thebonded account
Of this district.
And no certificate Of payment issued by
any collector shall be taken as sufficient evil
dence for the cancellation Of the Transports
ton bond, unless il bears the foregoing en-
dorsement Of the assessor of the district
where the cotton was delivered, and the tax
paid.
In case the taxesshOuld not be paid to the
collector Of the district to which the cotton
was sent, within ninety days from the date
of the permit. said collector must immedi-
ately notify the collector who took the bond
Of the default, and it will be the duty Of til
latter to proceed upon the bond. Unless
the signers Of the bond pay the amount of
the taxes without delay, the bond should be
placed in the hands Of the United States Dis
trict Attorney for suit
A collector 10 whose district cotton pery
mitted to be removed in bond may at any
time receive the taxes named in the permit,
without the actual delivery Of the cotton,
and in such case he may give his certificate
that the taxes on the cotton described in
the permit have been paid, and omit the
statement that the cotton itself has been de-
livered.
WHERE THE TAX Is PAID BEFORE REMOVAL
Where parties are desirous Of paying the
tax on their cotton before removal from the
district where the same is produced, they
will be required to make return to the
assessor, or an assistant assessor Of tie dis
trict.
Upon receipt Of this return, the assessor
or the assistant assessor 10 whom il is deli
vered will Immediately proceed to assess the
tax upon the cotton mentioned therein and
will at once certify the amount thereof to
the collector, and make the required entry
in his monthly list.
COLLECTORS PERMIT.
Upon receipt Of the assessors certificate,
the collector win at once collect the tax, and
viii thereupon issue his permit for the re-
moyal Of the cotton; which permit must
state the amount and payment of tax, the
time and place of payment, and the marks,
numbers and gross weight of the bales or
packages, 50 that the same may at all times
be fully identified. The blank permit will
be furnished from the Office Of internal reve-
nue. for this purpose.
MARKING TAx-PAID COTTON.
Whenever the tax is paid upon cotton,
the collector or deputy collector receiving
the same will, until otherwise instructed, af-
fix, or cause 70 be affixed, by the designated
marker, the metallic tag or mark heretofore
used for denoting such payment; and wall, in
all cases, carefully insert under the proper
permit for the removal of the cotton, the
letter and numbers upon the same.
These tags or MARKS must be firmly in
serted into the bale, and must be used by
collectors in their regular consecutive order.
The cost of inserting or afixing the tags
denoting tax.paid cotton will, in all cases,
be paid by the producer or shipper of the
cotton. Unless these tags are affixed by the
collector, or deputy collector, the designa-
ted marker is the only person wEo can be
legally entrusted with the performance Of
this duty.
The attention of the collectors is called TO
the fact that an account is kept in this Office
Of all tags with which they have been or
may be furnished, and that they are expect
ed TO render an account of the disposition
made by them Of the same, and TO see that
all Of the foregoing requirements are care
fully complied with The convenience and
and safety of taxpayers, as well as the secu-
rity Of Government, require that the mark
shall, in all cases, be properly affixed, 50
that they may surely accompany the bales
to their destination, and also that the permits
be carefully filed up in every particular, as
herein required.
REGULATIONS REVOKED.
The regulations Of October 9, 1865, per
mitting the removal Of cotton and ether pro-
ducts under bond, having beea revoked by
the Secretary of the Treasury, ceased to have
any force from and after July 25, 1866.
COTTON MAEUFACTURERs' MONTHLY RE
TURN, Ere
Section Z Of the act Of July IS, 1866, pre-
scribes that the manufacturer Of cotton in
any district where cotton is produced shall
perform the following duties, viz
!. On or before the 10th day of August,
1866, he shall return to the assessor or assist
ant assessors Of the district in which such
is carried ON a true statement.
verified by oath or affirmation Of the guam
titv of cotton which such MANUFACTURER had
on hand and manufactured, or in process Of
on the lst day Of August, 1866.
Assessors must be particular to obtain this
statement from all manufacturers in their
respective districts, even though it may not
be returned until after August 10. This
statement is absolutely necessary, as the
starting point of the account which assessors
must keep with each manufacturer.
=. On or before the tenth day Of each sub
sequent month, each manufacturer must re-
tnrn TO the assistant assessor a statement,
verified by oath or affirmation, of the guam
thy of cotton consumed, and the quantity
and character of the goods manufactured
therefrom, during the last preceding calen-
dar month. This statement must be made
on form 81.
3. Each manufacturer or consumer must
keep book, as required by law, in which |
he must enter the quantity, in pounds, Of |
cotton which he had on hand the first day of |
August, 1866, and each quantity or lot pur-
chased or obtained by him thereafter the |
time when, and the party or parties from
whom the same were obtained; the |
quantity Of said cotton, il any, which is
the growth of the collection district where !
the same is manufactured the quantity, |
if anv. which has not been weighed and |
marked by any officer authorized BY law to |
weigh and mark the same; the quantity, If |
anv. upon which the tax has not been paid, |
40 far as can be ascertained, before the manu- |
faeture thereof; and also the quantities used !
or disposed Of by him, from time to time, in |
any process Of manufacture OF otherwise,
and the quantity and character Of the pro-
duct thereof And this book must be kept |
open at all times during business hours |
open to the inspection of assessors, collectors |
and ether revenue officers. assessors and |
their assistants viii see that this book is
faithfully and accurately kept in accordance
with the foregoing regulations, by every |
or manufacturing company in |
their respective districts.
4. Every such manufacturer must, on or |
before the last day Of the month, pay 70 the |
Collector the amount OF tax assessed against
him upon all the cotton consumed by HIM
during the preceding month on which no tax
has been paid, which amount subject TO no /
deductions, must be entered on the above
form, 81, and certified TO the col
lecior on the assessors list.
The special attention Of all msnuiactu-
rers of cotton in districts where il is pro-
ducea. should be called 20 all the duties and
prescribed ana imposed by section
: Of the act Of July Is, 1896.
TRANSPORTATION or COTTON.
All persons engaged in producing or deal
ing in cotton, or in the transportation of the
same, will specially note that section Of
the act Of July l3, 1866, renders it unlawful,