The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1867-09-23
The New Cotton Regulations.

AodlNGioS, SCPVSihoSi - AhS -
vised cotton regulations fix tex on cot
ton raised in the United States Of two
and half cents per pound. Cotton pro-
perly assessed and returned prior to Sep
TENDER 1st, is subject to tax of three
cents per pound. Cotton removed under
bonds prior to September is taxed three
cents, and there is lien on the cotton till
the tax is paid. Class A is cotton upon
which the tax is paid. Glass B, cotton re-
moved from the district of its production
with the tax unpaid. Glass c, cotton re-
moved from point to point in the district
where produced before payment of tax.
Cotton must be described by these dcsig-
nations in bills of lading, way bills, mani
festoes, and permits. Each assessor is re-
quired to keep an account with each COT
ton producer in his district.
The assessors at the receiving points
shall keep account with each receiver.
An assessor or assistant, and collector or
assistant, is required at the places where
cotton is weighed and marked.
Metallic tags for marking cotton will
hereafter be required to be used, and will
be furnished assessors by the department.
On each tag will be stamped letter, a
number in figures, and gu. S. internal
revenue" These packages of fifty each
are numbered from one to fifty, and from
fifty to one hundred, and must be used IN
that order on each lot of cotton weighed
and marked. The owner can have the
cotton weighed and marked at any
point in the district by paying the
travelling expenses of the officers. A
disagreement may be referred to COM
missioner, but the officer must not delay
the weighing on that account. The owner
may furnish the hands for weighing. The
process of weighing and marking does not
require the immediate payment of the tax
if the cotton remains in the district IN
sold. The Secretary of the Treasury ap-
points the weighers, and recommendations
for that office must come through the as
SCISSORS of the respective districts, and be
addressed to the Commissioner of Internal
Revenue. Weighers must take the iron
clad oath.
Each bale must be marked its gross
weight with ink or paint in large letters,
and the metallic tag fixed to it by the as
SCISSOR or assistant. The fee for weighing
is twenty. five cents per bale, to be paid
by the owner. The assessor will see that
the tags are inserted at the time Of weigh
ing. and the letter and number of each en-
tered in his record; and permits, whether
issued by the assessor or collector, for the
removal of cotton, must clearly specify
the lot and number for each bale, so that
it may be easily identified. When the tax
is paid, collectors will cause to be marked
on each bale "tax paid" Cotton may be
moved to another district without prepay
ment of tax under bond or other security,
subject to the approval of the Secretary OF
the Treasury, or the owner may ship it to
the revenue officer of the district to which
he wants to remove it, having obtained
regular bill of lading signed by well
known transportation company, cons'gnine
the cotton to the said collector OF the DIS
trict to which it is destined. This way Dill
TO be furnished to the assessor of the dis
trict Immediately after its arrival there
The way bill is to contain the class a, b, OF
C, in which the cotton is, and to be Kept
account of by the assessor. Should any
transportation company refuse or neglec'
to furnish such way bill to the assessor, &c
shall notify all other assessors on the line
of such company of such refusal, and
thereafter no permits shall be issued fo'
the transportation of cotton by such com
pany without permission from the Com
missioner of Internal Revenue. Before
the cotton is shipped the owner must Cd
tain the permission of tho assessor OF 'n'
district in which it is produced, saying o.
what route it is to be shipped, sc.
The net weight is to be ascer'ainso =!
deducting four per cent.trom Inc gross
weight. The consignor of the cottoh sinai