New Orleans daily crescent., 1866-08-20
Regulation. Concerning Cotton

Regulations Concerning Cotton.
The commissioner Of internal revenue has just
issued the following important regulations con-
cerniug the weighing and marking of cotton, the
q assessment and collection Of the tax, and the re-
moYal of cotton under bond:
WAsH1SGToE, July 81, 1866. !
The act Of July 13, 1866, provides that on and
after August /, 1856, there shall be paid by the
producer, owner or holder upon all cotton pro-
duced within the United States, and upon which no
tax has been levied, paid or collected, tax of
three cents per pound and that such tax shall be
and remain lien thereon, in the possession OF any
person whomsoever from the time when such law
took effect, or such cotton is produced, until the
same shall have been paid The same law pro.
hibts, under severe penalties, (Which takes effect
September |, 1867 the removal of cotton out of
the district in which is produced before the tax
is paid, unless it is removed under bond or other
security, accompanied by the permit of the asses
sor of the district.
If, however before September |, 1865, cotton
should be removed out of the district in which 1t
was produced without the payment of the tax, or
without being bonded, it will be subject to the
payment of the tax of three cents per pound by
the holder thereof, wherever it may be found I;
and in such cases, if any should occur, an imme
diate assessment should be made upon the holder,
and if the tax is not paid upon the demand OF the
collector, the cotton may be seized under section
fortyeight.
Any Cotton produced in the United States prior
to August /, 1866, which may be found after that
date beyond the limits of the district in which it
was produced, no tax having been paid thereon,
will be subject to the payment Of the tax of three
cents per pound by the holder, wherever found,
except in the following cases viz:
Cotton removed under bond executed prior to
August l. 1866, in accordance with the regulations
of the secretary of the treasury dated October O..
1865, which bond does not expire until after Au.
gust l. 1866, will be subject only to the rate of
tax two cents per pound) in force at the time of
the execution of the bond.
In all cases where cotton may have been
assessed and the assessment returned to the coli
lector prior to August l, 1866 such cotton will
be subject only to the rate 1.-TWO cents assessed,
although the tax may not have been paid prior to
August /.
PLACES FOR WEIGHING, ETC.
Section 8 authorizes the commissioner to desig
nate places in each collection district where an
assessor or an assistant assessor, and a collector
or a deputy collector, shall be located and where
cotton may be brought for the purpose Of being
weighed and appropriately marked. These places
will be Designated and public notice given of the
same, from time to time, as the proper informa-
ton is received from the assessors and collectors
of each district At such places an assessor OF
an assistant assessor and collector or deputy
collector, must be located and where found
necessary, persons will be stationed there whose
duty it will be to weigh and mark the cotton
under the supervision of the assessor or an assist
ant who will be appointed by the secretary Of
the treasury, under the authority conferred by
section s.
The tees OF weighing ana marking Will be nXet
by the commissioner of internalrevenue and mus
in all cases be paid by the producer, owner o.
holder Of the cotton for whom the work is done
The duty of the weigher and marker will be tt
weigh each bale and mark its gross weight there
on with marking ink paint, in large figures
The amount of tax to be assessed upon cotton vii
be ascertained by dedncting from the gross weigh
of each bale or package four per centum for tare
The assessor or assistant assessor located at th
designated place for weighing must either weigl
and mark, or see weighed and marked, each bal
or package, and must keep an exact account 0
such weights and marks, and also the names of tn
holder, owner, or producer for whom the Cotto
was weighed and marked
WEIGHING AT OTHER THAN THE DESIGNATE
PLACES.
Under the proviso of section 8, the owner o
cotton may have it weighed and marked whereye
it may be in the district, provided he pays tn
necessary travelling expenses of the officers VIII
do the work 1t is presumed that these expense
can be readily agreed upon by the parties, but j
case of disagreement an appeal may be taken t
the commissioner In no case, however, must a
officer decline or delay to do the work because G
such disagreement.
When cotton is weighed at such places, the sci
vices of a regularly appointed weigher may b
dispensed with, provided the owner of the cotto
provides for the performance of all the manus
labor connected with weighing and marking. Il
all cases the assessor, or an assistant assessor
must see the cotton weighed and Marked an
must keep a record of the weights, marks, and tt
name of the owner or person for whom it We
weighed. =r.
Assessors and collectors as well as well as pr,
ducers, owners or holders of cotton, will moi
that the weighing and marking of this article
herein provided does not cause the tax to accrr
and become payable immediately thereafter Co
ton can be held within the limits of the distri
where produced, without payment of the tax b
I coming DUE at the option Of the owner unle
sold for consumption in the district
Withdrawals for transportation under bond,
upon payment of the tax, can be made at al
time alter weighing and marking.
ACCOUNT TO BE KEPT WITH PRODUCERS OF GO
TON.
In order to prevent confusion in the assessme
and collection of the tax on cotton after the san
has been weighed and marked, each assessor
required to keep an account with each person +
whom cotton has been weighed, similar to the a
count now kept with manufacturers of the goo
produced by them monthly. This account will
debited with the quantity of cotton weighed az
marked for each producer or owner, and
credited with the quantity transported beyond Z
limits OF the district in bond under permit grant
by the assessor or removed upon payment OF u
tax, as also with the quantity, if any, sold and d
livered to any manufacturer or manufacturiI
company for consumption in the district.
REMOVAL OF COTTON UNDER BOND.
Under section 4, cotton may be removed fro
the district in which it has been produced to al
one other district, without pre- payment of Il
tax, under bond or other security, to be pr
scribed by the commissioner of internal rev
nue., subject to the approval of the secretary
the treasury.
s. When the cotton is proposed to be withdraw
by another party than the one for whom the &C
ton was weighed and marked, the authority
withdraw, from the proper person. should aIwa.
accompany the entry.
Upon receipt Of this entry by the collector
will exact from the party making it bond, wi
at least two good and sufficient smeties, the pen
sum in which shall be double the amount of tg
y upon the cotton described in the entry of wit
6raWal.
seouon four requires that the cotton remoY'