Year: 1867




The following is the full text of the cotton regula-
tons as revised and issued by the Secretary Of the
Treasury, aus0n to which appeared In the tele-
graphic columns of the South-W Western last week


The tax on cotton produced in the United States is
two and half cents per pound. Cotton properly as
sessed and returned prior to September is subject to
three cents tax. Cotton removed under bond prior to
September is subject to tax OF three cents, and


this tax is lien such cotton till the tax Is paid
Glass \ is cotton upon which tax is paid. Glass is
cotton removed from the district of production, the
tax being unpaid Glass is cotton removed from
point to pcint within the district where produced be-
fore payment of the tax. Cotton must be described
by these designations in bills OF ladlng way bills man


ess 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 such receiver An assessor assistant assessor
and collector or assistant collector is required at places
where cotton is weighed and marked. The use of
metal tags for marking cotton will hereafter be re-
quired in all Tags will be furnished the asses
sors' department. On each tag will be stamped let
ter number in figures, and the United States inter-
nal revenue. These tags will be put in packages OF
fifty numbered in consecutive order, and assessors
must be very particular them in regular order,
as from to So so to 1000, etc, the may be,
on each lot of cotton weighed and marked. The
owner can have cotton wei 3hed and marked at any
point in the district by paying the travelling expenses
of the officer. Disagreement may be referred to
commissioner but the officer must not delay IN pro"
ceeding to wei gh cotton account OF disagreement
regarding expenses. The owner may dispense with
any official wegher by providing all manual labor, bet
in all assessor assistant assessor must see
cotton weighed and marked This process does not
require the immediate payment of the tax. Cotton
can be held within the district without payment of tax,
unless sold for consumption within the district With
drawals for transportation under bill OF ladlng or
upon payment of the tax, can be made at any time
The Secretary appoints the weighers Applications
and recommendations should come through the assess
os of the respective districts and be addressed to the
Commissioner of Internal Revenue. eghers must


take The oath of office prescribed by Congress, July
1862 Each bale shall be marked with the gross
weight, with ink, painted iii letters Metallic tags
hereafter described, shall be fixed to each bale by as
SCISSORS or assistant assessors Nelghers must make
daily returns to assessors for weighing, charging
twenty FIVE cents per bale, the weg CHER furnishing me
talic tags The owner pays fee. Assessors must see
that tags are used and inserted at the time OF weigh
ing aud marking, except in cases hereinafter men
toned. The letter and number on each tag must be
accurately entered in record kept by the assessor,
and @ccount kept by him with each owner, holder
producer OF cotton and permits whether issued by
the assessor collector, for the removal u cotton,
must clearly specify the letter and number Tor each
BALE that there may be no trouble III ldeElihcatIon
When numbers consecutive it will suffice to enter,
both the record and permit, the first and last num-
ber-thus for lot of fifty bales the entry may be,
Letter has to so. Collectors, whenever the tax is
paid on cotton previously weighed, marked and tag
gcd will mark cause to be marked upon each bale
with brush and ink paint, in large letters the words


Tax Paid" Under section OF the act OF July, 1866,
cotton may be removed from the district in which it is
produced to other districts without prepayment of the
tax under bonds other security to be prescribed 10y
the Commissioner of Internal Revenue subject to the
approval OF the Secretary of the Treasury.


1t having been found by experience that the furnish


ing of increased facilities for the removal of cotton
without prepayment of the tax is consistent with ill.,
creased security to the Treasury, it is determined to
substitute shipments to officers, under bills OF
adiug for bonds heretofore required. Accordingly,
the other holder Of cotton which he desires
to move from the district OF production to another
district without prepayment OF the tax, vi" hereafter
be required to obtain bill of ladng in duplicate,
signed by well known regularly established respon
sibe transportation company, consgning the cotton
the collector of the district of destination for dev
cry the factor agent Of the owner after payment
of the tax. The transportation company signing such
bills Of adng will be required to furnish the assessor
of the district in which is the receiving port point
of destination, Immediately after arrival, copy of
their manifest OR way-b so far as it relates any
cotton transported by thems and stating therein
whether the cotton is Glass A, B. c. as herenbefore
required. Each assessor will keep an account of all
cotton entered upon the copies of maniests aud way
bills so furnished to him. Should any transportation
company refuse neglect furnish the assessor with
copy of manifest waybili above required, the
assessor will Immediately notify all assessors on the
line of such transportation company of such or
REFUSAL and thereafter. permit fer the transporta-
ton of cotton by such company will be granted by any
assessors, without permission to do so being obtained
| from the Commissioner of Internal Revenue. Before
cotton is shipped, the holder will apply to
the assessor nearest assistant of the district
in which the cotton produced for permit to re-
move This application must describe the cotton by
the marks placed upon the bales and give the weight
of each and must also state by what route and mode
of conveyance it is proposed to transport is and the
of the transportation company, with the name OF
the collector whom it is to be consigned and OF tie
factor or agent to whom til be delivered On pay
ment of tax the net weight will be ascertaned by de-
ducting four per cent for tare from gross weight
One copy Of this certificate must be transmitted TO the
collector of the district, and another copy must be de-


iyered to the If however the assessor or
assistant assessor satisfied from the location OF the
cotton or distance of the cotton gin place OF SHIP
ment from his own residence, that OF designated
weigher or marker, that Weighing marking cannot
be done without great Inconvenience or extra expense,
the officer may take the weight as certified by the
owner of the cotton gin by the freight agent at the
place If shipment, and will deliver to the applicant


with tia permit number Of metallic tags equal te


trt,