The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1867-10-01

| convenience
take the weight as certified by the owner of the
cotton gin, or by the freight agent at the place
! of shipment, and will deliver to the applicant
with the hermit a number of metallic tags equal
| 70 the number of bales named in the permit,
which must be carried with the cotton and de-
livered BY the transportation company at the
place of destination, as hereinafter directed.
If the transportation company ramed 10 the
anplication is known to the Assessor or Assistant
Assessor to be responsible, he will grant per.
NIT. 1t will be the duty of the consignor of the
cotton to obtain duplicate bills of lading and
band or send them forthwith to the Assessor
who issued the permit, and said Assessor will
keep one copy and Immediately mail the other
COPY to the Collector Of the district to which
the cotton is consigned. Should the consignor
fail within reasonable time to furnish the As
SCISSOR with duplicate bills of lading as required,
said Assessor will Immediately ascertain the
cause of failure, aud if he shall find that the
cotton has left the district, be may Immediately
assess tax thereon, and unless satisfactory and
proper explanation Of the failure be given, he
will thereafter issue other permits to the per-
son so in default. Upon the arrival Of the cotton
at the place of destination, the transportation
company must deliver it, together with the per-
nit of the Assessor, to the Collector of Internal
Revenue to whom the cotton is consigned, and
at the same time the company must deliver to
the Assessor Of the receiving distrct the &C
compaDying metallic tags, if any are sent unat-
tached to the bales, together with copy of
their manifest or way bills, So far as the same
relate to cotton, an account of which must be
kept by said Assessor, as hereinafter directed.
Section 4 of the act of July, 1885, requires
| that cotton removed without prepayment of tax
shall be delivered to the Collector of Internal
ID -.sl>. 3d. al ito, Spt
| Of destination, and shall remain subject to his
control until the taxes thereon and any neces-
sary charges of custody thereof shall have been
! paid, which payment must be made within 80
days from the date of the permit granted by
the Assessor for the removal of the cotton.
! Under this provision Of the law the Collector,
| Immediately upon the delivery of the cotton to
him by the transportation company, will dispose
| of the cotton and accompanying permit of the
Assessor in the following manner, viz: If the
cotton was not officially weighed and tagged in
the shipping district, the Collector will have it
weighed by the officer appointed for that pur-
pose, whose duty it will be to af6x the accom-
panyins tags, to be delivered to him by the As
sessor and to mark en- each bale the gross weight,
as hereinafter directed. In such case the
weigher will make duplicate certificates of the
weights and deliver one copy of the certificate
|
SCISSOR 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 pur-
pose of marking the bales weighed, which
sum the Assessor will dispose of as elsewhere
directed. Whether the cotton was weighed aud
tagged in the shipping or in the receiving dis
trict, the Collector will require the tax to be
paid before he allows the cotton to 60 out of his
possession and custody. If the tax is paid i'm
mediately, the Collector will, on the same day,
deliver or forward to his Assessor the accom-
panyng permit of the Assessor by whom the re.
moval was permitted, after endorsing thereon
the certificate Of the payment of the tax. In
case the tax is not paid Immediately and the
cotton is held and stored by the Collector as
hereinafter directed, he will deliver to his As
SCISSOR the accompanying permit as above direct
ed, but changing the Ger ti6cate SO as to read as
follows, viz | hereby certify that the tax on
the within described cotton, amounting to -
dollars, not having been paid, have stored the
cotton and now hold warehouse receipt of
- for the same. The Assessor on receiving
said permit, with the endorsement of the Col
| lector, will make the proper entries on his &C.
| count of the cotton received, and will then
transmit the permit to the Collector of tho dis
trict in which it was issued. When the Collec-
tor is obliged to retain the custody of the cot
ton consigned to him on account of the failure
| to pay the taxes, Immediately on its arrival he
shall cause the same to be stored 10 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. The 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 haen fullv maid
If the tax is paid before the expiration of 90
days from the date of the Assessors permit, the
amount will be reported. If the tax is not paid
before the expiration of 90 days from the date
OF the Assessors permit, the Assessor will at
once certify the tax to the Collector for collec-
ton, aud If necessary the Collector will enforce
the collection by distraint and sale of the cot
ton. In such case the Assessor will enter the
tax on his next monthly list, and both he and
the Collector will enter the proper credit in the
bonded account under the heading 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
the permit for removal. The following words
must be printed or written in red ink across the
r face OF the permit, viz: this permit authorizes
the transportation of such bales of cotton only
; as bear metallic tags, lettered and numbered as
herein described
| In case it should be desired to export part
OF said cotton and ship part to another port 10
the United States, the Collector NAV olive sem
arate certificates and permits to cover each lot.
} lu such case the permit covering the lot to be
exported must be delivered to aud taken up bv
the Collector of customs at the port of exporta-
ton, who, after caucelling the same, will trans.
NIT 1t to the Assessor of the district in which II