The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1867-10-01
Gbt Wastern BRmofrat.
COTTON REGULAT1oNs-THE TAX.
CHARLOTTE, N. c.

t. too md hall cents per pound. Cotton pro-
nerlv assessed and not returned prior TO oePtem-
her 1st ia subject 10 cents Cotton removed
under bond prior to September, Is taxed cents
and the tax is lien on all cotton till the tax Is
paid. m,;,h -, h.s heen
paid. a;...;,. ~
production With tax unpaid.
Glass G. is Cotton removed from point to point
in the district where produced before payment
of tax.
Cotton must be described by these designa.
lions 10 bills Of lading, waybills, manifssts and
permits.
Zach Assessor is required to keep account
with each cotton producer in bis district. AS
SCISSORS at receiving points shall keep account
with each receiver
An Assessor or Assistant, Collector or AS
sistant Collector, is required at places where
cotton is weighed and marked, to use metallic
tags for marking.
In case tags be furnished Assessors by the
departmeut. on each tag will be stamped letter,
a number in figures and ''U. s. internal revenue
These tags will be pu: up in packages OF hity'
numbered 10 consecutive order, and Assessors
must be very particular to use them 10 regular
order az from one to fifty, fifty to hundred, &c,
as the case may pe, ou eaon io' VI eo''on "o'6"o
and marked.
The owner can have cotton weighed or marked
at any point 10 the district by paying the travel
ing expenses of officers.
Disagreements may be referred to the COM
missioner of internal revenue, but officers must
not delay in proceeding to weigh cotton on &C.
count of disputes regarding expense OF same.
Owners may dispense with the official weighers
by providing all manual labor but in all cases,
the Assessor or Assistant Assessor must see
cotton weighed and marked. This process does
not require the immediate payment ct tax
Cotton can be held within the district without
payment of the tax, unless sold for consumption
within the district. Withdrawal for transpor-
tation, under bills Of lading or upon payment OF
tax can be made any time.
The Secretary of the Treasury appoints
weighers. Applications and recommendations
should come through Assessors of the respective
districts and be addressed to the Commissioner of
Internal Revenue. Weighers must take the oath
of Office prescribed by Congress, July 2, 1862
Each bale shall be marked gross weight with
ink or paint, in large letters. Metallic tags,
hereafter described, shall be fixed to each bale
by the Assessor or Assistant Assessor. Weighers
must make daily returns to Assessors. The tee
for weighing is twenty-five cents per bale, the
owner furnishing metallic tag. The owner is to
paw the fee Assessors must see that tags are
used and inserted at the time of weighing and
marking, except 10 the cases hereinafter men
toned The letter and number on each tag
must be accurately entered iB the record kept
by Assessors and 10 the account kept by him
with each owner, holder or producer Of cotton,
and permits, whether issued by the Assessor, or
Collector, for the removal OF cotton, must clearly
specify the letter and number for each bale, so
that there may be no trouble in identification
When the numbers are consecutive, it will suffice
to enter both on record and permit the first ard
last number to answer. Thus for lot Of fifty
bales the entry may be letter A, Nos 1Ol to
800
Collectors, whenever tax is paid on cotton
previously weighed, marked and tagged, will
mark or cause to be marked upon each bale,
with brush and ink, or paint, in large letters,
the words "Tax paid"
Under section 4, act of July, 1866, cotton
may be removed from the district in which pro-
duced to another district, without prepayment of
tax, under bond or other security to be prescribed
by tie Commissioner of internal Revenue, sub.
ject to the approval Of the Secretary Of the
Treasury.
1t having been found by experience that the
furnishing of increased facilities for the removal
Vi co'ou, "luou1 prepay meht VI Tue TAX, Is cou-
sistent with increased security to the Treasury,
it is determined to substitute shipments to reve-
nue. officers, under bills Of lading, for bonds
heretofore required. Accordingly, the owner
or other holder of cotton which he desires to
remove from the district of production to an
other district, without prepay of tax, will
hereafter be required to obtain bill Of ladiug
in duplicate, signed by a we'll known, regularly
established, responsible transportation company
consigning the cotton 20 the Collector of the
district OF destination, for delivery to the factor
or agent of the owner after payment of the tax
The transportation company signing such bills
of ading will be required to furnish the Assessor
Of the district in which it is received, port OF
point of destination Immediately after arrival,
copy of their manifest or way.bill, so far as i
relates to any cotton transported by them, anc
stating therein whether the cotton is class A, B
or e, as bereinbefore required.
Each Assessor will keep account of al
cotton entered upon the copies of manifests ant
way-bills so furnished to him.
Should any transportation company refuse O
neglect to furnish the Assessor with COPY o
the manifest or way BILL as above required, tn,
Assessor will Immediately notify all Assessors o,
the line of such transportation company, of sucl
neglect or refusal, and thereafter no permit o.
other order for the transportation of cotton by
such company will be granted by any Assessor
or Assistant Assessor, without permission to d,
SO being obtained from the commissioner OF In
ternal Revenue. Before the cotton is shipped
the owner or the holder will apply to the AS
SCISSOR or nearest Assistant Assessor of the dis
trict in which the cotton was produced, for ,
permit to remove. This application must de-
scribe the cotton by the marks placed upon tn,
bales and give the weight of each, and mus
l.. L.