The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1867-09-24

fdorsement of collector, will make
proper entries on his account of cot
ton received, and will then transmit
the permit to the collector of the dis
trict in which it was issued. When
the collector is obliged to retain GUS
tody Of cotton consigned to him, on
account of failure to pay tax, imme-
diately on its 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 exceed the usual
rates. The collector will in no case
permit the owner of cotton, his agent
or factor to have actual possession of
the same until the tax shall have
been fully paid. If tax is not paid
before the expiration of ninety days
from the date of the assessors per
NIT, tho assessor will at once certify
tax to collector for collection; and, if
necessary, the collector will enforce
collection by distraint and sale of
cotton. In such case, the assessor
will enter the tax on his next monthly
list, and both he and the collector
will enter proper credit in their bond
ed account, under head of COLLECTED
by distraint and sale of cotton"
Whenever the tax is. paid on cotton
shipped under bills of lading, the
collector receiving it will deliver to
the proper person his certificate of
payment and permit for removal.
The following words must be printed
or written in red ink across the face
of the permit, viz: "This permit
authorizes the transportation of such
bales of cottonI only as bear me-
tallic tags, lettcred and numbered rs
herein described" In case it should
be desired to export part of said cot
ton, aud ship part to another port in
the United States, the collector may
give separate certificates and permits
to cover each lot. In such case, the
permit covering the lot to be export
ed mnst be delivered to and taken up
by the collector of customs at the
port of expectation, who, after can
ceiling the same, will transmit it to
the assessor of the district in which
it was issued. The permit covering
the quantity to be shipped to port
in the United States must be deli
vered to the collector OF the district
in which such port is situated, before
the "landing, discharging or delivery
of such cotton ut the place" of desti-
nation can be permitted; and said
collector will, after cancelling it,
transmit said permit to the assessor
of the district in which it was issued.
Substantially the same course will be
taken with cotton removed from the
district of production after the pay
ment of the tax under n single permit
of the collector of said district, to
place or port in another district,
where it may be desired to divide
and ship it in separate lots, either to
foreign or domestic port In cases
of this kind. the original permit
must be presented to and taken up
by the collector of internal revenue
for the district in which port of trans
shipment it is situated. And he may
issue new permits covering the sepa-
rate lots, which must be taken up by
the collector of customs or collector
Va Ad'Si h1A iONCuuS, uS CllS CuSG may
be, as above directed, cancelled and
returned to the assessor of the dis
trict in which said permits were
issued. The original permit above
named must likewise be cancelled
and returned by the collector, who
takes it up to the assessor of the dis
trict in which it was issued. The fol-
lowing words must be printed in red
ink across the face of the permit, viz:
"This permit authorizes the trans
portation of such bales of cotton
only as bear metallic tags, lettered
and numbered rs herein described"
Any person who violates these provi-
sions, or who conveys, or attempts to
convey, from any State in which cot
ton is produced to any port or other
place without the United States, any
cotton upon which tax has not been
paid, is liable to penalty of $1OO for
each bale of cotton SO conveyed or
transported, or attempted to be
transported, or to imprisonment for
not more than one year, or both; and
all vessels and vehicles employed in
such conveyance or transportation
are liable to seizure and forte ;ure by
proceedings in any court of the
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