The south-western. [volume] (Shreveport, La.) 1852-1870, 1867-10-09

duplicate bills adng, and hand or send them forth
with to the assessor who issued the permit said
SCISSOR will keep one copy and Immediately mail the
other copy to the collector of the district to whom the
cotton is consigned. Should the consigner fail within
reasonable time to furnish the assessor with dup.
cate bill lading required, said assessor will imeC
aely ascertain the of failure and if he shall find
that the cotton has left the district he may im1ned
ately assess the tax thereon and unless satisfactory
and proper explanation of failure be given, he will
thereafter issue other permits to persons so in de-
fault. Upon arrival of cotton at the place of destina
tlon the transportation company must deiiyert to
gether with the permit OF the assessor the collector
OF the internal to whom the cotton is con-
slGned and at the time the company must deliver
to the assessor OF the receiving district the aceompa
nyng metallic tags il ay sent unattached the
bales together with copy of their manifest or wav-
bills so far as the stne relate to the cotton, an nc
count OF which must be kept by said assessor here
inbefore directed.
Section OF the act Of July, 1866 requires that cot
ton removed without payment of tax shall be delivered
to the Collector of Internal Rcvenuc fnrtlwirlr upo,
its arrival at its point of destination and shall rena,
subject TO his control until the thereon and as
necessary charges of ceStody thereof shall have been
paid which payment must be made within ninety days
from the date OF permit granted by the assessor for
removal Of the cotton Under this provision Of tho
law the collector Immediately upon delivery of cotton
TO hlm by the transportation company, will dispose of
the cotton and accompanying permit of III the
following manner: Ii the cotton officially
weighed and tagged in the shipping district collector
will have it weighed by officer appointed for that
purpose, whose duty will be to aix the accompany
ing tags to be delivered to him by the assessor and c
mark on each bale the gross weight lereiibeforo
directed In such case the wegher Will maze duplicate
certificates Of weight; the weigler will deliver one
copy OF this certificate to his collector and the other
copy to tue Of same district and will be re-
qured pay said 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 the shipping or in
the receiving, the district collector will require the tax
to be paid before he allows the cotton to go out of bis
possession and custody If the is paid immediate
ly the collector will same day deliver or forward
to his assessor the accompanying permit of the
sOr by whom the removal permitted after inors
ing thereon certificate OF the payment of the tax Ii.
case the tax is not paid Immediately and the cotton is
held and stored by the collector, hereinafter direct
ed, he will deliver to his the acconIpalyine
permit above directed, but changing the certificate
so to read follows ~ hereby certify that the
tax the within described cotton, amounting to
dollars, not having been paid, have stored said cot
ton and now hold the warehouse receipt of - for
the same" The assessor, receiving said permit,
with the Endorsement of the collector will make prop
er entries his account of cotton received aud will
then transmit the permit to the collector of the dis
trict in which it was issued. When the collector Is
Obliged to retain custody OF cotton cons gned him.
Oh account of failure to pay the tax Immediately Oh its
arrival, he shall cause the to be stored some
suitable warehouse, the Of which shall have
given adequate security for tie safe custody of such
cotton and shall take warehouse receipt from such
proprietor. The charge for storage must not exceed
the usual rates. The collector will in 10 case, permit
the Of cotton, lis agent factor have actu
al possession of the until the shall have been
fully paid. If the tax is paid before the exoration of
ninety days from. the date q assessors permit ths
amount will be reported. II the tax is not paid before
the expiration of ninety days from the date of asses
sors permit, the assessor will once certify the tax
to the collector Tor collection, and if necessary the
collector will enforce the collection by dsraint and
sale Of the cotton. In such the will en-
ter the tax bis next monthly list and both he and
the collector will enter the proper credit in their bond
ed under tie heading of Collected by dis
trant and sale Of cotton"
Whenever the tax is paid cotton shipped under
bills of ading the collector receiving it will deliver to
the proper person his certificate Of payment and per-
nit Tor removal. The following words must be print
ed written i'll red ink across the face of permit viz
This permit authosises the transportation of such
bales Of cotton only there metallic tags lettered
and numbered, and herein described" In case it.
should be desired to export part of said cotton and
ship part to another port in the United States the col
ector may give separate certificates and permits to-
cover each lot. In such the permit covering the
lot to be exported must be delivered to and taken up
by the Collector of Customs of the port of exportato
who, after caceing the same will transmit it to this,
assessor Of the district in which it issued. Tho
Il
in the United States be delivered to the collector
of the district in which such port is situated before
the landing discharging delivering of such cotton
at the place of destination he permitted and said
collector will, after cancelng it, transmit said permit
to the for the district i'll which it issued
Substantially the will be taken with cotton
removed from the district of prodactien after payment
of the tax, under single permit Of the. collector of
said district to place or port il another district
where it may be desirable divide and ship iir sc
lItsp tiltrt
cnSes of this kind the original permit be present.
ed to and taken up by the Collector of Internal Reve
nue. for the district in which the port of shipment
lies, and he may issue new permits covering separate
lots which must be taken up by the Collector of Cusa
toms the Collector Of Internal Revenue the case
may be, above directed, cancelled and returned to
the assessor OF the district in which said permits were
issued The original permit above mentioned mus
likewise be Cancelled and returned by the collector
who takes it up the assessor of the district in which
it issued. When the owners holders of cotton
desire pay the Same before its renova
from the district i'll which it produced, they vii!
be required to have the weighed marked and
tagged, in the manner herenbeorc prescribed. The
wcigher will make his certificate i'll duplicate, and will
send one copy to the and the other to the
collector Of the district The holder will
then make return 70 tic of the district Upon
tne receipt Of this return, the whom is
delivered will Immediately proceed to The tu1
upon tie cotton mcntol ed therein and will at once
certify the amount to the collector and make the re-
quired entry in his monthly list Upon receipt of the
asscssorss certificate the collector will once collect
the tax and tereupon issue bis certificate of payment
and permit for the removal of the cotton which per
nit must staterhe amount and payment of the tax
the time and place Of payment, and the marks, num-
bers and gross weight of the bales packages so that
the may at all times be fully identified. The fol-
lowing words must be written printed in red ink
across the face of the permit viz: This permit au-
thorses the transportation of such bales OF cotton
only bear metallic tags, lettercd and numbered as
herein described" y
Any person who Violates these provisions or who
conveys or attempts convey from any State in which
cotton is produced to any port place without the
United States any cotton upon W hch the tax has not
been paid is liable to penalty of one hundred dollars
for each bale of cotton conveyed transported
attempted to be conveyed or transported, or i'm
prisonment for not more than year, both; and
all vessels vehicles employed in such conveyance
transportation, liable seizure and forfeiture by
proceedings in any court of the United States having
competent jurisdiction; and all cotton shipped or
attempted to be shipped or transported without pay
meut Of tax, execution of transportation bonds
may be forfeited to the United States. Assessors and
collectors strictly eoincd to rigdly enforce the
provisions of this section.