The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1867-09-25
!, Cotton regulations.

L 49, r.
Cotton properly assessed and return,
ed prior to- Septen,Ner first, subject
to 3 cents per pound. The tax hns q
lien on 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 pro-
duced before payment of the tax.
Cotton must be described by these
designations in the bills of lading,
way-bills, manifests and permits.
Each assessor is required to keep an
account with each cotton producer in
his district. Assessors at receiving
points shall keep an account with
each receiver. An assessor or assist
ant assessor, and collector or assist
ant collector, is required at places
where cotton is weighed and marked.
The use of metallic tags for marking
cotton will hereafter be required in
all cases. Tags will be furnished by
the department., and on each tag will
be stamped letter and number in
| figures, and gu. S. internal revenue +"
These tags will be put up in packages
Of fifty, and numbered in consecu-
tive order, and assessors must be very
particular to use them in regular or
der-as from 1 to so; SO to 100, etc.
as the case may he, on each lot of
cotton weighed and marked. The
owners can have their cotton weigh
ed and marked at any point in the
district, by paying travelling expenses
OF officers, and disagreements may
be referred to the commissioner; but
the officer must not delay in proceed
ing to weigh cotton on account of
disagreements regarding expenses.
The owner may dispense with official
weights by providing all manual
labor, but i'll all cases the assessor or
assistant assessor must see cotton
weighed and marked. This process
does not require the immediate pay
ment of the tax. Cotton can be held
within the district without the pay
ment of the tax, unless sold for con
sumption within the district. With
drawal for transportation under bills
OF lading, or upon payment, can be
made any time. The Secretary ap-
points weighers. Applications and
recommendations shall come through
the assessors of the respective dis
tricts, and be addressed to the COM
missioner of the internal revenue.
Weighers must take the oath of office
prescribed by Congress, July Cd,
1865. Each bale shall be marked
gross weight with ink or paint in
large letters. A metallic tag, here
after described, shall be fixed to each
bale by the assessor or assistant as
SCISSOR. The weigher must make daily
returns to the assessors. Fee for
weighing, % cents per bale; weigher
furnishing metallic tag; the owner
pays the fee. Assessors must see
that tags are used, and inserted at the
time of weighing and marking. except
in cases hereafter mentioned. The
letter and number on each tag must
be accurately entered in the record
kept by the assessor, and m account
kept by him with each owner, holder
or producer of cotton; and permits,
whether issued by the assessor or
collector, for the removal O. cotton,
must clearly specify letter and num-
ber for each bale, so that there may
be no trouble in Identification. When
numbers are consecutive, it will suffice
to enter both on record and permit
first and last number thus: for lot
of fifty bales the entry may be, "let-
ter A, Nos. 101 to 150." Collectors,
whenever tax is paid on cotton pre-
viously weighed, marked and tagged,
will mark, or cause to be marked,
upon each bale, with brush and ink,
or paint. in large letters, the words,
''tax paid" Under section four of
the Act of July, 1866, cotton may be
removed from the district in Which
produced, to other districts, without
prepayment tax, under bond or other
security, 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 furnishing
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 Of
ficers under bills of lading for bonds
heretofore required. Accordingly,
the owner, or other holder of COTTON.