The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1867-09-25

aud thereafter no permit for the
transportation Of cotton by such
company, will be granted by any as
SCISSOR, without permission to do so,
being obtained from the commits
sioner of. internal revenue. Before
cotton is shipped, the owner or holder
will apply to the assessor, or nearest
assistant assessor of the district in
which the cotton was produced, for a
permit to remove it. The application
must describe the cotton by the marks
placed upon the bales, and give the
weight of each, and must also state
by what route and mode of convey
ance it is proposed to transport, and
name OF the transportation company,
with the name of collector to HON
it is to be consigned, and of factor or
agent to whom it is to be delivered
on payment of the tax. Net weights
will be ascertained by deducting four
per cent. for tare, from gross weight.
One copy of this certificate must be
transmitted to collector of district,
and another copy must be delivered
to the assessor. If, however, the as
SCISSOR or assistant assessor is satisfied
from location of cotton, or distance
of cotton gin, or place of shipment
from his own residence, or that of
designated weigher or marker, that
the weighing and marking cannot be
done without great inconvenience or
extra expense, the officer may take
weight rs certified by owner of cot
ton gin, OF by freight agent at the
place of shipment, and will deliver to
the applicant, with permit, num-
Der of metallic tags equal to the num-
ber of bales named in the permit,
which must be carried with the cot
ton, and delivered by the transporta-
ton company at place of destination
rs hereinafter directed. If the trans
portation company named in the ap-
plicatiOn is known to the assessor or
assistant assessor to be responsible,
he will grant permit.
1t will be the duty of the con-
signor of the cotton to obtain dupli-
cate bills of lading, and hand or
send them forthwith to the assessor
who issued the permit, and said
assessor will keep one copy and inn
mediatc]y mail the other copy to the
collector of the district to whom the
cotton is consigned. Should con-
signor fail within reasonable time
to furnish assessor with duplicate
bills of lading as required, said as
SCISSOR will Immediately ascertain the
cause of failure; and if he shall find
that the cotton has left the district,
he may Immediately assess tax there
on, and unless satisfactory and pro-
per explanation of the failure be
given, he will thereafter issue No
other permits to persons as are in
default. Upon arrival of cotton mt
place of destination, the transporta-
ton company must deliver it, toge-
ther with permit of assessor, to the
collector of internal revenue to whom
the cotton is consigned, and at the
same time the transportation COM
pany must deliver to the assessor of
the receiving district the accompany
ing metallic tags, if any are sent
unattached to the bales, together
with a copy of their manifest or way
bills, SO far as the same relates to the
cotton, an account of which must be
kept by said assessor as> hereinbefore
directed. Section 4 of the Act of
July, 1866, requires that cotton re-
moved without prepayment of tax
shall be delivered to the collector of
internal revenue forthwith upon it's
arrival Mt its point of destination,
and shall remain subject to his con-
troll until taxes thereon, and any
necessary charges of custody thereof,
shall have been paid, which payment
must be made within ninety days
from date of permit granted by as
SCISSOR for removal of cotton. Under
this provision of law, the collector
will Immediately, upon delivery of
the cotton to him by transportation
company, dispose of cotton and
accompanying permit of the assessor
i'll the following manner, viz: If the
cotton was not officially weighed and
tagged, the shipping district col
lector will have it weighed by an
officer appointed for that purpose,
whose duty it will be to affix accom-
panying tags, to be delivered to him
by the assessors, and to mark on
each bale gross weight as hereinbe-
fore directed; in such cnse, the
weigher will make duplicate certifi-
Gates of weights. The weigher will
deliver one copy of these certificates
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