Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1866-08-15
The New Cotton Tax.
THE PROVISIONS OF THE NEW INTERNAL REvE
x,,, T ,w og TUE cunIrf-r

Y The New Cotton Tax.
/ THE PROVISIONS OF THE NEW INTERVAL REV.
NUE. LAW ON THE subject.
: : As a matter of very general. interest to ou
readers, we present, below, the:frst eight sec
p tons of the new Internal Revenue Law
i which embrace all the provisions of the la,
, which relate to the internal tax on cotton:
Be it enacted By the Senate and House o
+ Representatives of tie United States Of Amey
~ in Congress assembled, That on and afte
the first day of August, eighteen hundred ant
sixty.six. in lieu of the taxes ION unmanutac
, tured cotton, es provided IN = IAN act to pro
vide internal revenue to support the Govern
ment, to pay interest on the public debt, ant
for other purposes approved Juno thirteenth
eighteen hundred and siytyfonr, as amended
:. b. the act of March third, eighteen hundred
and sixty.6ve, there shall be paid by the pro
ducer, owner or holder, upon'ail cotton pro-
duced within the United States, and upon
which no tax has been levied, paid or collect
ed, tax of three cents per pound, as herein
after provided; and the weight Of snch cotton
shall be ascertained by deducting four per
ccntum for tare from the gross weight of each
bale or package; and tax Shall be and remain
lien thereon, in the posSessiopof any person
whomsoever from the time when this law
takes effect. or such cotton, is produced as
aforesaid, until the same shah have been
paid and no drawback shall m any case be
allowed on raw or unmanufactured cotton of
any tax paid thereon when exported in the
raw unmanufactured condition. But no tax
shall be imposed upon any Cotton imported
from other countries, and onwhich an import
duty shall have been paid. 4
SEC. 2. And be 1t further esacted, That tie
aforesaid tax upon cotton shall be levied by
the assessor on the producer, ,!owner or holder
thereof. And said tax shall be paid TO the
collector of internal revenue within aud for
the collection district in which said cotton
shall have been produced, and before the
same shall have been removed therefrom, OK
cept where otherwise provided in this Act;
and every collector to whom any tax upon
cotton shall be paid shall mark the bales or
other packages upon which the tax shall have
been paid, in such manner as may clearly in
dicate the payment thereof, and shall give to
the owner or other person hseingg charge OF
such cotton permit for the removal of the
same, stating therein the AMOUNT and pay
ment Of the tax, the time AID place of pay
ment, and the weight and marks upon the
bales and packages: so that the same may be
fully identified and it shaltbe the duty OF
every such collector to keep clear and sufti
cient records Of all sucs cotton inspected or
marked, and of al; marks and identiGcatlons
thereof, and of all permits fol the removal of
the same, and Of his Transactions relating |
thereto, and he shall make 'f1lreturns there
of, monthly, to the CommissDner Of Internal
Revenue.
SEc..3. An2 be IL further enacted, That the
Commissioner of Internal Re terne is hereby
Authorized to designate one OF more places in
each collection district wherc az assessor or
an assistant assessor aud colleoor or deputy
collector shall be located, and where cotton
may be brought. for the purpose of being
weighed and appropriately marlsd Prorided,
That it shall be the duty of fhes assessor or
assistant assessor and the collector. .ordeputy
collector to assess and cause 80 be properly
pssa,Erlsed The, cnttor. .:ssaF be, in
ing expenses to and from sdd desIgnatcf
place, for that purpose, be paddy the owners
thereof.
SEC. A. And be 1t further eneted, That an
cotton having been weighed aH marked as
herein provided. and for whicl permits shall
have been duly obtained of thfassessor may
be removed from the district which it has
been produ led to any one othe district, with .
out payment OF the tax duthercon, upon !
the execution of such transTtation bonds /,
or her security, and in accoFince With such E
regulations rs shall be prfrloed by the !,
Commissioner of Internal Henuc, subject I
to the approval Of the Secretly of the Treas 6
nry. The said cotton SO reoVed shall be :, !,
delivered to the collector of Iternal revenue II
or his depnty forthwith npoIs arrival at its
noint Of destination, and sh3 3remain snhject p
to his control mil the tai thereon, and u
any necessary charges oi istody thereof. .; a.
she Il have been paid, but NJ ing hereirrcon- >, ,,
taincd aball authorize any W Of the pay ~ u
ment Of said taxes for mnrtan ninety days a. a.
from t he late .. the permE and when cot o. o.
ton shall have been weigheAnd marked, for Vi Vi
which permit shall have in grnn,el with ~ ~
ont nrepayment of tho t it shall be the u 10
duty Of the assessor grant such permit to W ;"
rive immediate notice OF = permit to the ~ ~
collector Of internal revettor the district rl =.
70 which said cotton is pc transpor ed, 81 81
and he shall also transmi1r 1rewith state ~
meut Of the taxes due ton, and of the ~. ~.
bonds or other securitief the payment S;,i'
thereof. and be shall NATAL returns and Ce
statements Of the same te Commissioner "p
of Internal Revenue. "" a
SEC 5. And be it fir Enacted, That it ,s- pc
shall be unlawful, from otter: the first day 49,
of September, eighteen dred and sixty. ~
si-, fer the oYner; mastdpercargo, agent,
or other person having Se OF any yesssi,
or for any railroad comp or other trans ]
portation company, or TO common carrier, to
or other person, to CONT attemptto con. rui,
vey, Or transport any efEthe growth or Nev
! produce of the United SEfrom any point fave
in the district in whiGhall have been and
produced, unless each b package thereof F
shall have attachedto 9mpauying it the you
proper marks or evidenI the payment Of faitl
the revenue tax and I OF the collector
for such removal, or ttnit of the asses or d
4 sor, as herein before pr, under regula Z
tlons Of the Commissid Internal Reve- "
nue., subject to the apPf the Secretary f
| of the Treasury, or tqey or transport Il
1 anr cotton from any u which cotton is are
nroduced to any port be in the United neon
States without certnpm lne collector State
of internal revenue oi erfct from Which to re
it was brought, and sqer evidence as Bono
the Commissioner OF \ hesenue, snb- tyral
lect to tue approval doecrstary OF the of tn
Treasury. may prescfat the tax has tits
been paid thereon, orFmit of the As must
SCISSOR as herein bef9ided, and such New
certificate and evldenpresaid shall be men
furnished to the coll9 tne district to trils
which it is transportd his permit ob Hold