Year: 1866

DAYS from the date of the permits; and
when cotton shall have been weighed and
marked for which a permit shall have been
granted without prepayment Of the tax, it
shall be the duty of the assessor granting
such permit to give immediate notice OF
such permit to the collector of internal rev.
enue for the district to which said cotton is
to be transported, and he shall also trans
NIT Herewith statement of the taxes due
thereon, and of the bonds or other securi-
7 ties for the payment thereof, and he shall
make full returns and. statements of the
same to the Commissioner of Internal Rcy'
enue


SEC. Ind be 1t further enacted, That
it shall be unlawful, from and after the first
day of September, eighteen hundred aud
sixty six, for the owner, master, supercargo,
agent, or other person having charge OF
any vessel, or for any rail road company,
or other transportation company, or for any
common carrier, or other person, to convey,
or attempt to convey, or transport sny COT
ton-the growth or produce of the United
States-from any point in the district 10
which it shall have been produced, unless
each bale or package thereof shall have al
tached to or. accompanying it the proper
marks or evidence of the payment of the
revenue tax aud permit of the collector
for such removal, Or the permit of the as
SCISSOR, as herein.before provided, uoder
regulations of The Commissioner of Internal
Revenue, subject to the approval of the
Secretary of the Treasury, or to convey or
transport any cotton from any State in
which cotton is produced to any port or
place in the United States without GER
ti6cate from the collector of internal reve
nue. of the district from which it was
brought, and such other evidence as the
Commissioner of Internal Revenue, subject
to the approval of the Secretary of the
Treasury, may prescribe, that the tax has
been paid thereon, or the permit of the
Assessor as herein before provided, and
such certificate and evidence as aforesaid
shall be furnished to the collector of the
district to which it is transported, and his
permit obtained before landing, discharg-
ing, or delivering such cotton at the place
to which it is transported as aforesaid.
And any person or persons who shall violate
the provisions of this Act in this respect,
or who shall convey or attempt to convey
from any State in which cotton is produced
to any port or place without the United
States any cotton upon which the tax has
not been paid, shall be liable to a penalty
of one hundred dollars for each bale of
cotton so conveyed or transported, or at
tempted to be conveyed or transported, or
to Imprisonment for not more than one year,
or both; and all vessels and vehicles EN-
ployed in such conveyance or transportation
shall be liable to seizure and forfeiture, by
proceedings 10 any Court Of the United
States having competent jurisdiction. And
all cotton so shipped or attempted to be
shipped or transported without payment OF
the tax, or the execution of such trauspor-
tation bonds or other security, as provided
in this Act. shall be forfeited to the United
States, and the proceeds thereof Gistrlbu.
ted accordin g to the statute in like cases
provided.


Sec g. And be 1t further enacted, That
upon articles manufactured exclusively
from cotton, when exported, there shall be
allowed as drawback an amount equal to
the internal tax which shall have been as.
sessed and paid upon such articles in their
finished condition, and in addition thereto
a drawback or allowance of as many cents
per pound upon the pound of cotton cloth,
yarn, thread or knit fabrics, manufactured
exclusively from cotton and exported, as
shall have been assessed and paid In the
form of an internal tax upon the raw cotton
entering into the manufacture of said cloth
or other article, the amount of such allow
ance or drawback to be ascertained i1 such
manner as may be prescribed by the Com
missioner Of internal Revenue, under the
direction Of the Secretary Of tie Treasury
and so much of section one hundred AMI
seventy. one of the Act of June thirty,
eighteen hundred and sixty four, so pro-
vide internal revenue to support the Gov.
erunent, to pay interest on the public deot,
anG for other purposes" as now provides
for drawback on manufactured cotton, is
hereby repealed.


Sec 7. And be 1t further enacted, That
it shall be the duty of every person, firm,
or corporation, manufacturing cotton for any
purpose whatever, in any district where
cotton is produced, to return to the assessor,
or assistant assessor of the district in which
such manufacture is carried on, true
statement in writing, signed by him, and
verified by his oath or affirmation, on or
before the tenth day of each month; aud
the first statement SO rendered shall be on
or before the tenth day of August, eighteen
hundred and sixty six, and shall state the
quantity of cotton which such manufacturer
mad on hand and unmanufactured, or in
process of manufacture, on the first day Of
said month; and each subsequent statement
shall show the whole quantity in pounds,
gross weight, of cotton purchased or OBJ