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

ascertained by deducting four per cent.
for tare, from gross weight. One copy of
this certificate must be transmitted to the
collector of district, and another copy
must be delivered to the assessor. 1t,
however, the assessor or assistant assessor
is satisfied from location of cotton, or dis
tance of cotton gin, or place of shipment
from his own residence, or that of desig-
mated weigher or marker, that the weigh
ing and marking cannot be done without
great inconvenience OF extra expense, the
officer may take weight as certified by
owner of cdtton gin, or by freight agent
at the place of shipment, and will deliver
to the applicant, with permit, anumber of
metallic tags equal to the number of bales
named in the permit, which must be car
ried with the cotton, and delivered by the
transportation company at place of desti-
nation rs hereinafter directed. IT the
transportation company named in the ap-
plication is known to the assessor or assist
ant assessor to be responsible, he will
grant !: permit.
1t will be the duty Of the consignor of
the cotton to obtain duplicate bills of
lading, and hand or send them forthwith
to the assessor who issued the permit, and
said assessor will keep one copy and I'M
mediatcly mail the other copy to the col
lector Of the district to whom the cotton is
corsigned. Should consignor fail withina
reasonable time to furnish assessor with
duplicate bills of lading as required, said
assessor will Immediately ascertain the
cause of failure; and if he shall find that
the cotton has left the district, he may im-
mcdiatcly assess tax thereon, and unless
satisfactory and proper explanation OF
the failure be given, he will thereafter Is
sue no other permits to persons as are IN
default. Upon arrival of cotton at place
of destination, the transportation comps
ny must deliver it, together with permit
of assessor, to the collector of internal
revenue to whom the cotton is consigned,
and at the same time the transportation
company must deliver to the assessor Of
the receiving district the accompanying
metallic tags, ifany are sent unattached to
the bales, together with a copy of their
manifest or way bill, so far as the same
relates to the cotton, IN account CT which
must be kept by said assessor as herein be-
fore directed Section of the Act OF
July, 1866, requires that cotton removed
without prepayment of tax shall be deliy-
cred to the collector of internal revenue
forthwith upon its arrival at its point of
destination, and shall remain subject to
his control until taxes thereon, and any
necessary charges of custody thereof, shall
have been paid, which payment must be
made within ninety days from date ofper-
nit granted by assessor 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 accompa-
nyins permit of the assessor in the follow
ing manner, viz: If the cotton was not
officially weighed and tagged, the shipping
district collector will-havc it weighed by
an officer appointed for that purpose,
whose duty it will be to atfiy accompany
ing tags, to be delivered to him by the as
SCISSORS, and to mark OH each bale gross
weight as herein before dsrccted in such
case, the wcigher will make duplicate Ger,
tificates of weights. The wcigher will
deliver one copy Of these certificates to
his collector, and the other copy to the
assessor of the same district, and will be
required to pay to said 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. Wheth-
er the cotton was weighed and tagged in
shipping or receiving, district collectors
will require the tax to be paid before they
allow the cotton to go out of their posses
sion or custody. If the tax is paid imme-
diately, the collector will, on the same day,
deliver and forward to his assessor accom-
panyine permit OF the assessor by whom
removal was permitted, after endorsing
thereon certificate of payment of tax. In
case tax is not paid Immediately, and the
cotton is held and stored by collector as
hereinafter directed, he will deliver to his
assessor accompanying permit as above
directed, but changing the certificate so as
to read as follows, viz: 81 hereby certify
that the tax Oh the within described cotton,
amounting to blank dollars, not having
been paid I have stored the aforesaid cotton
and now hold warehouse receipt of blank
for same.
The assessor, on receiving said permit,
with endorsement of collector, will make
proper entries on his account of cotton
received. and will then transmit the per-
mit to the collector of the district in
which it was issued When the collector
is obliged 10 retain custody of cotton con-
signed to him, on account OF failure to pay
tax. Immediately on lis arrival, he shall
cause the same TO be stored in some suit
able warehouse, the owner Of which shall
have given adequate security for the safe
custody of such cotton, and shall take
warehouse receipt from such proprietor.
Charge for storage must not eXccod the
usual rates. The collector will in no case
permit the owner of cotton, his agent or