Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1874-03-19
THE COTTON TAX.
Full Text of Mr.. Whites Bill for the
Refundment Of the Unjust and
Unconstitutional Cotton
Tax.
Introduced in the House OF Represent.
atiTes March 4th, 1874, Read
Twice, and Ordered 10
81 be Printed.

The following is the full text of the
White bill now before the house of rep
resentatives for the refundment of the
cotton tax:
BE It enacted 6y the senate and house
! Of. representatives Of the United States
| Of ADler9cd i1a congress assembled, That
restitution shall be made of all money
] collected as taxes under and by virtue of
the several acts of congress, and Iegula-
tions pursuant thereto, imposing a tax
on raw cotton, after the proclamation of
the President of the United State, dated
June 18th and oath, 1865.
Section 2. That commission shall
be appointed by the President, by and
with the advice and consent of the sem
ate, to consist of three discreet and COM
petent persons, who shall have power to
examine, hear and determine all claims
and applications under the provisions of
| this act, and when found Just and cor
rect, to direct the payment of,the same
! to the person or persons legally entitled
/ thereto, their executors, administrators
| or assigns, or to their attorneys of record.
! Section 3. That said commission shall
| hold its sessions in the city of Washing
| ton; shall continue in Office for the term
| of three years from the date OF their
! commission; shall set upon its own ad-
journmeRts; and majority of the men,
! bers shall constitute a quorum for the
| transaction of business. Before entering
on their duties, said commissioners shall
| take and subscribe an oath to support the
| constitution of the United States, and
faithfully to perform the duties prescribed
| by this act. In case of vacancy, by
death, resignation or otherwise, the
President shall appoint some discreet
! and competent person to fill the same.
Section A. That said commission shall
have power to make and publish rule, of
proceedings for its government and the
| transaction of business, and the adjudi-
cation of cases before it, which shall be
in conformity with the rules of proceed
ings established for the circuit courts of
the United States; and they shall have
power to call upon any department of
the government, or any subordinate off,
Ger of the same, for information, for
copies of books, papers, and other proofs
in their custody or under their control,
or for any books, papers or proofs re-
naming in or under the control of for
mer or present officers of the gov
ernment containing entries con-
corning said taxes, with the names
of parties paying said taxes, and the
amount or amounts paid. When origin
al revende-cOllectors' receipts for tax
moneys and collectors books cannot be
produced, nor copies of the same eerti.
fed under the rules of the board be had,
or said books or vouchers show the paw
ment of the tax claimed, the commits
sioners may satisfy themselves of the
validity of the claim or claims submit
ted by the testimony of witnesses under
oath, taken under such rules as are in
force in said circuit courts of the United
States; but when originals, or copies of
the same, certified under rules are pro-
duced, they shall be deemed conclusive.
Section 5. That in all cases tax
moneys shall be refunded to the parties !
who actually sustained the burden of |
the tax, or their legal representatives, as |
follows: First, to the owner or producer |
of the cotton in such cases as he, she, or
they may be able to prove.the payment |
OF the tax; and, secondly, to the mer- !
chant or factor, who, in all cases where
they have paid such taxes as agent in
their own name, may collect the same
for the benefit of their principals, and
hold it subject to settlement of their |
respective accounts, and a reasonable |
charge for services incurred in prosecut- |
ing and collecting the same. Provided, |
That IN all such cases the producer or
principal, or other party justly entitled |
to the payment, may come into court at |
any time before the hearing of the case,
and may file written objections to the |
money being paid over to the agent or |
factor, in any particular case; which OBJ |
jectiOns shall set forth, under oath, the !
amount claimed by said producer, prin- |
cipal, or other party, and the grounds |
upon which he or she asserts his or her |
rights to the money to be refunded. |
Upon the filing of such objections, and |
upon proof that the party objecting has |
valid claim, it shall be the duty Of the |
commissioners to hear and determine |
all questions in controversy between the |
parties litigant as to the just disposition |
of the amount; and in every such case
their judgement or award shall be based |
upon the established principles of eaui- |
ty, as held in the highest courts of chan
Gerry In this country, in like or similar |
cases; and the amount or amounts SO |
awarded in each case of this character |
shall be paid over to the party or par
ties so adJudged to be entitled to the
same, their heirs, executors, administra-
tors, assigns, or to their attorneys of re-
cord, as in all other cases, according to
the provisions of this act.
Section 6. That no claim shall be
paid until three months notice Of the
organization of the commission and its
readiness to transact business shall have
been given; which notice shall be pub
lished ninety days consecutively in two
daily papers published in the city of
Washington, and as often as once a
week in one paper published in each
congressional district of each and every
one Of the cotton-growing States.
When no paper. is published
in any congressional district,
notice may be given by publication in
paper published in the nearest adjoining
district. And besides this, printed |
hand-bill copy of the notice shall be |
posted for the same period in the ordi- |
nary's Office Of any county in the cotton |
States.
Section z. That all cotton-tax MONEYS |
remaining in the treasury of tile United |
States unclaimed after the expiration of |
three years from the time the commits |
sion shall enter upon its duties shall be |
paid over by the secretary of the treas
ury to the different States in which said |
tax-money was originally paid, to be
used by said States for educational pur- /
poses only; and all remaining balances
claimed but not allowed shall be re-
tanned in the treasury, to be held for the |
benefit of the claimants, their heirs, ex- |
ecutors, administrators, or assigns.
: Section s. That to prevent frauds on !
the government, it shall be the duty of |
the commission to appoint an attorney,
skilled in the law, who shall represent |
the government in all cases pending be-
fore the commission.
Section 8. That said commissioners |
shall designate one of their number to |
act as chairman, and his signature shall |
be attestation of all process, proceedings, |
and copies; and said commission shall |
have power to summon witnesses and to /
enforce their attendance in any part of |
the United States, through the United |
States marshals Of the several district |
courts of the United States, or by bailiffs
specially appointed by the commission
to execute its process, and to issue sub-
mana ouces tecat8l and writs OF attach !
ment to compel the production OF any
books, papers, vouchers, or other doeu-
mentary or written evidence pertaining |
to the payment or collection OF said tax
which may be in the possession OF any |
public of1icer or ex-Otfieer, his, deputy, |
depository, or baileei and any person |
who shall refuse TO obey any legal sub
aaana, attachment, OF order, or som-
mons iis-suing from said commission |
shaII he subject to such pains and penal |