Abbeville press. [volume] (Abbeville, S.C.) 1860-1869, 1867-10-04

| VI i"'e'"a' kse'e"ue io'tn"itu upon lts ar
rival at its poiut of destination, and shal
remain subject to his control until taxes
thereon and any necessary charges of GUS
tody thereof shall have been paid, which
payment must be made within ninety days
from date of permit granted by assessor
for removal of cotton. Under this provis-
ion of law the collector will Immediately
upon delivery of cotton 10 him BY the
transportation company, he will dispose of
cotton and accompanying permit of the
assessor in the following manner, viz: II
the cotton was not officially weighed and
tagged, the shipping district collector will
have it weighed by an officer appointed for
that purpose, whose duty it will be to af-
fix the accompanying tags to be delivered
to him by the assessor, and to mark each
bale gross weight as hereinbefore directed.
In such case the weigher will have to make
duplicates and certificates of weights.
The weigherswill deliver ope copy of this
certificate to his collector and the other
copy to the assessor the sum of five cents
for each metallic tag delivered to him for
the purpose of marking bales so weighed,
which sum the assessor will dispose of as
elsewhere directed, whether the cotton
was weighed and tagged in shipping or in
receiving from the district collector, and
will require the tax to be paid before he
allows the cotton to go out of his posses
sion and custody. If the tax is paid i'm
mediately, the collector wiu, on the same
day, deliver or forward to bis assessor the
accompanying permit of the assessor, BY
whom the removal WAS permitted, after
endorsing thereon the certificate of the
payment of the tax. In case the tax is
not paid Immediately and the cotton is
held and stored BY the collector as herein
after directed, he will deliver to his assessor
the accompanying permit as above direct
ed, but changing the certificates so as TO
read rs follows, viz: II hereby certify that
the tax on the within described cotton,
amounting to blank dollars not having
been paid, I have stored the cotton and
now hold warehouse receipt of blank for
the same" Assessor, on receiving said
permit, with the endorsement of the COL
lecIor, will make proper entries on his ac-
count of cotton received, and W i'll then
transmit the permit to the collector of the
district in which it was issued. When the
collector is obliged to retain custody of
cotton consigned TO him, on account of
failure to pay the tax, Immediately on its
arrival he shall cause the same to be stor-
cd, in some suitable warehouse, the owner
of which shall have given adequate secu-
r''y for the safe custody of such cotton, and
shall take warehouse receipt from such
proprietor. Charge for storage must not
exceed the usual rates. Collector will. in
no case, permit the owner of the cotton.
his agent or factor, to have actual posses
sion of the same until the tax shall have
been fully paid. II the tax is paid before
the expiration Of ninety days, from date of
the assessors permit, the amount will be
reported. If the tsx is not paid before
the expiration Of ninety days, from date Of
the assessors permit, the assessor will at
once certify to the tax collector for coIIec-
ton, and, if necessary, the collector vii.
enforce the collection by dasraiut and sale
OF the cotton. In such case the assessor
will enter the tax on bis next monthly
list, and both he and the collector will en-
ter the proper credit in bonded account
under the heading of collected by dis
traint and sale Of cotton" Whenever tax
is paid on cotton shipped under bills of
lading, the collector receiving It will deliver
to the proper person his certificate Of pay
ment and permit removal The following
words must be printed or written across the
face OF the permit, viz: "Tbis permit au-
thorizes the transportation Of such bales of
cotton only a. bear metallic tags lettsred
and numbered az herein described" In
case it should be desired to export part of
said cotton and ship part 10 another port
in the United States, the collector may
give separate certificates and permits to
cover each lot; in such case permi. cover.
ing lot to be exported must be delivered to
and taken up by the collector of customs
at the port of expectation, who, after can