Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1866-08-15
as a drawback an amount equal to the inter

as a drawback. an amount equal TO the Int
nal tax which shall have been assessed an
paid upon such articles in their finished COZ
dition, and in addition thereto a, drawbac
or allowance of as mauy cents per pour
: upon the pound of cotton cloth, yarn. threa
Or knit fabrics, manufactured exclusivel
from cotton and exported, as shall have bee
assessed and paid in the form Of an intern
tax upon the raw cotton entering into tt
manufacture of said cloth or other articl
the. amount OF such allowance or drawbac
to be ascertained in such manner as NAV b
prescribed by the Commissioner OF Intern.
Revenue, under the direction of the Secretar
Of the Treasury; and so much of section Oh
hundred and seventy-one of the act of Jun
thirtieth, eighteen hundred aud sixty -four, "r
provide internal revenue to support The Gov
ernment. to pay interest on the public debt
and for other purposes" as now provides 70
a drawback on manufactured cotton, is here
by repealed.
SEC. z. And be 1t further enacted, That
shall be the duty of every person, firm, o
corporation, manufacturing cotton for an,
purpose whatever, in any district where cot
ton is produced, to return TO the assessor, o.
assistant assessor of the district in which
such manufacture is carried 90, true state
ment in writing, signed by him, and verified
by his oath or affirmation, on or before The
tenth day of each month; and the FIRST state
ment so rendered shall be on or before the
tenth day of August eighteen hundred and
sixty.six, and shall state the quantity of cot
ton which such manufacturer had on hand
and unmanufactured, or in process of manu-
facture, on the first day of said month and
each subsequent statement shall show the
whole quantity in pounds, gross weight, OF
cotton purchased or obtained, and the whole
quantity consumed by him in any business CT
process Of manufacture during the last pre-.
eeding calendar month, and the quantity and
character of the goods manufactured there
from; and every such manufacturer or con-
sumer shall keep book, in which he shall
enter the quantity in pounds, of cotton which
he has on hand on the first day of August,
eighteen hundred and sixty six, and each
quantity or lot purchased or obtained by him
thereafter; the time when and the party or
parties from whom the same was obtained
the quantity Of said cotton, if any, which is
the growth of the collection district where
the same is manufactured; the quantity, if
any, which has not been weighed and marked
by any officer herein authorized to weigh and
mark the same; the quantity, if any, upon
which the tax had not been paid, so far as
can be ascertained, before the manufacture
thereof; and also the quantities used or dis
posed of by him from time to time in any
process of manufacture or otherwise, and the
I'd obo re- fba.
Of, which book shall, Mt all times during bu-
siness hours, be open to the inspection of the
assessor, assistant assessors, collector or depu.
y collectors of the district, inspectors, or of
,eveune agents and such manufacturer shall
Day monthly to the collector, within the time
prescribed by law, the tax herein specified,
subject to no deductions, on all cotton SO CON
iumed by him i'll any manufacture, and on
which no excise tax has previously been paid
Ind every such manufacturer or person whose
luty it is to do so, who shall neglect or refuse
o make such returns to the assessor, or to
;eep such book, or who shall make false VI
fraudulent returns, or make false entries in
ueh book, OF procure the same {, be SO done,
IsseasGsa Eng PAYMENT of the tax tosbefi
states all cotton and all products of cotton
n his possession, and shall be liable to a
enalty of not less than one thousand nor
nore than five thousand dollars, to be recoy-
red with costs OF suit, or Imprisonment not
Xceeding two years; in the discretion Of the
ourt; and any person or persons who shall
lake any false oath or affirmation in relation
any matter or thing herein required shall
guilty of perjury, and shall be subject to
lc punishment prescribed by existing statutes
r that offence; P,oridcd, That nothing
erein contained shall be construed in any
amer to affect the liability OF any person
r any tax imposed by law on the goods
anuIactured from such cotton.
SEC. S. And be IL further enacted, That the
DIVISIONS ofthe act Of Jun. thr;ielh. eighteen
inbred and siXty-fuur, as amended By the $
of March third, eighteen hundred and /
ity five, relating TO the assessment of taxes t
d enforcing the collection Of the same, and (.
proceedings aud remedies relating thereto, \
Ill apply to the assessment and collection fl
the tax, fines and penalties imposed by, J
not inconsistent with, the provisions of t;
preceding sections of this act: and the 8,
Of Internal Revenue, subject o.
the approval Of the Secretary of the G:
'asury, shall make all necessary rules and b,
ulations for ascertaining the weight of all OF
ton to be assessed, and for appropriately D.
rking the same, and generally for carrying u;
effect the foregoing provisions. And the in
retary of the Treasury is. authorized to m
oint all necessary inspectors, wcighers and tn
.kers OF cotton, whose compensation Shall III
determined by the Commissioner of In it
al Revenue, and paid in the same manner co
of tobacco. AZ
-------------- 81,