Year: 1866

| CHAP CLXXXIV.-CoNTINUED.


An Act to reduce Internal Taxation and to
amend an Act entitled can Act to provide In
| ternal Revenue to support the Government to
pay Interest on the Public Debt and for other
| Purposes" approved June thirtieth, eighteen


hundred and sixty-four, and Acts amendatory
thereof


Sec. 5. And be it further enacted, That it shall
be unlawful from and after the first day of Sep
teInbcr, eighteen hundred and siXty-siX, for the
| owner, MASTER supercargo, agent, or other per-
son 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 any
cotton, the growth or produce of The United
States, from any point in the district in which it
shall have been produced, unless each bale or
package thereof shall have attached to or accom-
panying it the proper marks or evidence of the
! payment Of the revenue tax and permit of the
collector for such removal, or the permit of the
assessor, as hereinbefore provided, under regula-
| tions OF the commissioner of internal revenue,
subject to the approval of the Secretary of the
from any State in which cotton is produced to any
port place in the United States without GER
tificate from the collector of internal 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
as hereinbefore provided, and such certificate and
| evidence aforesaid shall be furnished to the
collector of the district to which is transported,
and his permit obtained before landing, dischar
! ging, delivering such cotton at the place to
which it is transported as aforesaid. And any
person 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 Uni.
been paid, shall be liable to penalty Of one hun
! dred dollars for each bale of cotton conveyed
| or transported, or attempted to be conveyed or
| transported, or to Imprisonment for not more
than one year, both; and all vessels and vehi-
! cles employed in such conveyance or transporta-
I - ,I,n 1oh1 nd .faifrI hxy
proceedings in any court of the United States
| having competent Jurisdiction. And all cotton
so shipped or attempted to be shipped or trans
ported without payment of the tax, or the cXecu-
ton of such transportation bonds or other securi-
| ty, provided in this act, shall be forfeited to
| the United States, and the proceeds thereof dis
| tributed according to the statute in like cases
SEC. 6. And be it further enacted, That upon
articles manufactured exclusively from cotton,
when exported, there shall be allowed draw
back amount equal to the internal tax which
shall have been assessed and paid upon such artl-
clcs in their finished condition, and in addition
thereto drawback or allowance of as many cents
per pound upon the pound of cotton cloth, yarn,
thread, knit fabrics, manufactured exclusively
from cotton and exported, as shall have been as
sessed and paid in the form of an internal tax up
! on the cotton entering into the manufacture
of said cloth other article. the amount of such
! allowance drawback to be ascertained in such
manner may be prescribed by the commission
er O internal revenue, under the direction OF the
Secretary of the Treasury; and so much OF sec
tion one hundred and sevcnty-one of the act of





ITO provide internal revenue to support the
government, to ray interest on the public debt,
and for other purposes" as now provides for
draw back on manufactured cotton, is hereby re-
| SEC Z. And be it further enacted, That it shall
be the duty of every person, firm, corporation
manufacturing cotton for any purpose whatever,
in any district where cotton is produced, to re-
turn TO the assessor or assistant assessor of the
district in which such manufacture is carried on,
| Il true statement in writing, signed by him, and
verified by his oath affirmation, or before
nJoh fhn first
mcnt so rendered shall be on or before the tenth
day of August, eighteen hundred and siXty-siX,
and shall state the quantity OF cotton winch such
manufacturer had on hand and unmanutactured,
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 obtained and the whole
( quanty consumed by him in any business or pro-
| cess of manufacture during the last preceding
| calendar month, and the quantity and chtracter
| ofthe goods manufactured therefrom; and every
such manufacturer or consumer shall keep a book,
| in which he shall enter the quantity, in pounds,
of cotton which lie has on hand on the first day
| of August, eighteen hundred and sixty-six, and
each quantity or lot purchased or obtained by
him thereafter; the time when and the party or
parties from whom the same was obtained; the
Quantity ofsaid cotton, if any, which is the growth
of the collection district where the same Is man.
ufactured; the quantity, if any, which has not
been weighed and marked by any officer herein
authorized to weigh and mark the same; the guam
| tity if any, upon which the tax had not been paid
so far as can be ascertained, before the manufac-
ture thereof; and also the quantities used or dis
posed of by him from time to time in any process
| of manufacture or otherwise, and the quantity
| and character of the product thereof, which book
shall, at all times during business hours, be open
to the inspection of the assessor, assistant asses
sors collector or deputy collectors of the district
| inspectors, or of revenue agents; and such man
ufacturer shall pay monthly to the collector,
within the time prescribed by law, the tax herein
specified, subject to no deductions, on all cotton
so consumed by him in any manufacture, and on
which excise tax has previously been paiu
and every such manufacturer or person whose du-
ty it is SO to do, who shall neglect or refuse to
make such returns to the assessor, or to keep
such book, who shall make false or fraudulent
returns, or make false entries in such book, or
procure the same to be so done in addition to the
| payment of the tax to be assessed thereon, shall
forfeit to the United States all cotton and all pro-
ducts OF cotton in his possession, and shall be liza
bic to penalty of not less than one thousand nor
more than five thousand dollars to be recovered
! with costs of suit, or to imprisonment not exceed
ing two years. in the discretion OF the court; and
any person or persons who shall make any false
oath affirmation in relation to any matter or
thing herein required shall be guilty of perjury,
and shall be subject to the punishment Prescri-
bed by existing statutes for that offence: ProNi-
ded. That nothing herein contained shall be con
strued i'll any manner to affect the liability OF any
person for any tax imposed by law on the goods
| manufactured from such cotton.


| SEC 8. And be it further enacted, That the
provisions of the act of June thirty, eighteen hum
dred and siXty-four, amended by the act OF
March third, eighteen hundred and sixty-fve, re-
lating to the assessment of taxes and enforcing
the collection of the same, and all proceedings and
remedies relating thereto, shall apply to the as
sessment and collection OF the tax fines, and pen
altles imposed by, and not inconsistent with, the
provisions of the proceeding sections of this act
and the commissioner OF internal revenue, subject
to the approval of the Secretary of the Treasury,
shall make all necessary rules and regulations for
ascertaining the weight of all cotton to be asses.
scd, and for appropriately mar,ing the same, and
generally for carrying into effect the foregoing
| provisions. And the secretary OF the Treasury Is
authorized to appoint all necessary inspectors,
weghers, and markers of cotton, whose conper-
sation shall be determined by the commissioner
of internal revenue, and paid in the same manner
as inspectors of tobacco are paid.


SEC g. And be it further enacted, That the act
entitled An act to provide internal revenue to
support the government, to pay interest ON the
nuhlic debt. and for other purposes, approved