The Anderson intelligencer. [volume] (Anderson Court House, S.C.) 1860-1914, 1867-10-02
Cotton Regulations.

| States, 25 cents per pound. COTTON prop
erly assessed and returned prior to Sep
tember first, subject to cents per pound
The tax has lien OH the cotton till the
tax is paid. Class A-cotton upon which
tax is paid. Glass B-cotton removed
from district of production tax unpaid
Glass C-cotton removed from point to
point in the district where produced be.
fore payment of the tax. Cotton must be
described by these designations in the bills
of lading, way-bills, manitests and per
mits. Each assessor is required to keep
and account with each cotton producer in
his district. Assessors at receiving points
shall keep an account with each receiver
An assessor or assistant assessor, and col
lector or. assistant collector, is required at
places where cotton is weighed and mark
ed. The use of metallic tags for marking
cotton will hereafter be required in all
cases. Tags will be furnished by the de-
partlnent, and on each tag will be stamp
ed letter and number in figures, and "U.
S. internal revenue" These tags will be
put up in packages of fifty, and numbered
in consecutive order, and assessors must
be very particular to use them i'll regular
ordcr.as from to 50; so to 100, etc., as
the case may be, on each lot of cotton
weighed and marked The owners can
have their cotton weighed and marked at
any point in the district, by paying travel
inc expenses OF officers, and disagreements
may he referred to the commissioner; but
the officer must not delay in proceeding to
weirh cotton on account OF disagreements
regarding expenses. The owner may dis
pcnse with official weights by providing
all manual labor, in all cases the assessor
or assistant assessor must see cotton
weighed and marked. This process does
not require the immediate payment of the
tax Cotton can be held within the dis
trict without the payment Of the tax, I'M
less sold for consumption within
the district. Withdrawal for trans
portation under bills of lading, or
upon payment, can bc made any time.
The Secretary appoints weishcrs. Appll-
catons and commentators shall come
through the assessors of the respective
districts, and be addressed to the commls-
siouers of the internal revenue. Weigh
crs must take the oath of Office prescribed
by w Congress, July I'd, 1865. Zach bale
shall be marked gross weight with ink or
paint in large letters. a metallic tag
hereafter described, Shall be fixed to each
bale by the assessor or assistant assessor
The weigher must make daily returns to
the assessors. Fee for weighing, % cents
per bale; welgher furnishing metallic tag;
the owner pays the fee. Assessors must
see that tags arc used, and inserted at the
time Of weighing and marking, cxcept-in,
cases hereafter mentioned. The letter and
number on each tag must be accurately
entered in the record kept by the assessor,
and account kept by him with each owner,
holder or producer Of cotton; and per-
mits. whether issued by the assessor or
collector. for thcremoval OF cotton, must
clearly specify letter aud number for eacn
bale, so that there may be no trouble IN
Identification. When numbers are conscc-
utivc, it will suffice to enter both on re-
cord and permit first and last number thus:
for lot Of fifty bales the entry may be,
s.lctter Il, Nos. lOl to l5o." 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 let
ters, the words, ''tax paid" Under Sec
lion four of the Act of July, 1866, cotton
nav be removed from the district in which
produced, to other districts, without pre-
paymcnt tax, under bond or other sccurl-
tv, to be prescribed by the commissioner
of Internal revenue, subject to approval
by the Secretary of the Treasury. 1t
having been found by experience that tur,
nishing of increased facilities for removal
of cotton, without prepayment OF tax, is
consistent with increased security to the
Treasury, it is determined to substitute
shipments to revenue officers under bill OF
lading for bonds heretofore required. nc.
cordinrly. the owner, or other holder OF
cotton. whicl, he desires to remove from
the district Of production to another DIS, DIS,
trict without prepayment OF tax, VIII
hereafter be required to obtain bill OF ,i
ladinc, in duplicate, signed by well
known, regularly established, and respon-
sible Transportation company, conveying
cotton to the collector of the district of
destination, for delivery to factor or agent
of the owner, after payment OF tax. Inc J.,
transportation company signing sic,l oills ,1s
of lading, will be required to furnish the
assessor of the district Ill which there Is a
receiving post or point of destination, I'M
mcdiateiy after arrival, with copy OF the
manifest or way.bill, SO far as it relates to Q
any cotton transported by them and
stating therein whether tho cotton IS class
y, B, or c, as hcrcinbcforc required;
Each assessor will keep an account OF all
cotton entered upon the copies OF mani
tests and wav-hlls so furnished to nlih.
Should any transportation company refuse
or neglect to furnish the assessor with a
copy or manifest or way-bill rs above re-
uuir:ed, the assessor will Immediately mott
fv all assessors on the line OF such trans
nortation companY Of such neglect or re-