Keowee courier. [volume] (Pickens Court House, S.C.) 1849-current, 1866-08-25

az shall have been assessed and paid in the
form OF an internal tax upon the raw cotton
entering into the manutactursof said cloth or
other article, the amount of such allowance or
drawbacks to be ascertnincd an such manner
rs may be prescribed by the commissioner of
Internal Revenue, under the s.l.s,
Secretary of the Treasury, hitlssns much Of
section one hundred aud scyenty.onc Of the
Act of June thirty, eighteen hundred and
sixty-four. "To provide internal revenue to
support the Government tospay interest on
the public debt, and for other purposes" as
now provides for drawback op manufactured
cotton, is hereby repealed. u
See 7. And be it further enacted That it
shall be the duty Of every person, firm, or cor
pnratlon, in manufacturing8cotton for any
purpose, whatever, III any district where cot
ton IS Produced to return t0athc assessor. or
nssistant'asscssnr Of tho district in which such
manufacture is cnrricd IN, true statement in
writing, signed by him, andvcrifed by his
oath or affirmation, on or bcfaro the 10th day
of each month, aud the first statement rem
dcrcd shall be on or before the tentl. day of
AUGUST, eighteen hundred and ssixty.six, and
shall STATE the quantity Of cdttai&swhoh such
manuf ctarer had on hand aid .1nmanufac-
tur,da. or in process Of maYnfactnrc. on the
first day of said month; audeach subsequent
statement s!all show the whole quantity in
pounds. gross weight. of cotton purchased or
obtained, and the whole quantity consumed
hy him in any business or process Of manufhc.
tnre during the last preceding calendar month.
and the quantity and character of the goods
manufactured therefrom 3lpd every such
manuf cturer or consumer 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 hoodrpd and sixty
six. each quantity or lot purchased or obtained
by him thereafter; the tine when and the
PARTY or parties from whom hc same was OBJ
taincd; the quantity Of saM cotton, if any
w.ii"hais the' sro,rth aSiscton district
whcr" the same is manufactured; the uuanti,
ty, II any, which has not been weighed and
marked by an officer herein authorized to
weigh and mark the same; the quantity if
any, upon which the tax had not been paid,
$" TAR rs can he, nsccrtnincd. before the manu-
farturc thereof; and also the quantities used
or disposed of by him from time to time in
any process of manufacture or otherwise, and
the quantity and character of the product
thereof which books shall at all times during
business hours, be open to the inspection of
the assessor, assistant assessor, COLLECTOR or
deputy collector of the district. inspectors or
revenue agents and such manufacturer shall
pay monthly to the COLLECTOR. within the time
pros"rlbe ny law, the tax hcren specified.
subject to no deductions, on $ J. cotton so con-
sIned 10y him in any manufacture, nnd on
which no excise tax has previously been paid !;
and every such manufacturer or person whose
duty it il so to do. who shall neglect or refuse
to make such returns to the assessor, or to
keep such book, or who shall make false or
| Or In f,,lc ,t,oo
| such hook or procure the same to be so done,
in addition to the payment of the tax to be
assessed thereon. shall forfeit to the United
States all cotton and products of cotton in his
possession, and shall be liable to penalty of
not less than one thousand nor more than five
thousand dollars, 10 be recovered with costs of
suit, Or to imprisonment not exceeding two
years, in the discretion Of the Court and any
person or persons who shall make any false
oath or affirmation in relation to any matter or
thing herein required shall be guilty of PERU
ry, and shall be subject to the punishment
prescribed by existing statutes for that offence :
! Provided that nothing herein contained shall
be construed in any manner to affect the lia-
hility Of any person for any tax imposed by
law on the goods manufactured from such
cotton
See. s. And he it further enacted, That
the provision of the Act of June the 30th.
eighteen hundred and sixty four, as amended
ny the Act of March third, eighteen hundred
and sixty-fivc, relating to the assessment of
taxes aud enforcing tho collection of the same
and all proceedings and remedies thereof. shall
apply to the assessment and collection Of the
tax, fines and penalties imposed by, and not
inconsistent With, the provision of the prcce-
ding sections of this Act; and the Commis-
sioner of Internal Revenue, subject to the ap-
prova of the Secretary of the Treasury. shall
mike all necessary rules and regulations for
ascertaining the weight Of all cotton to be as
sessed, and for appropriately marking the same,
and generally for carrying into cffcot tho fore
going provisions. And the Secretary of the
Treasury is authorized to appoint all nccossa-
ry inspectors. weighcrs and markers of cotton,
whose compensation shall be determined by
| A. H.. 4