Year: 1866


hardship and inconvenience is entailed upon
the smaller planters and farmers in the IN
terror counties of the cotton producing dis
tricts. in consequence Of the enforcement oi
recent regulations concerning the removal
of cotton in bond, and that bonds for secur-
ing payment Of the tax upon delivery OF the
cotton at the point ofdestination to be taken
by the collector of the receiving district, in
stead Of the collector Of the district whence
the cotton is shipped, as provided by regula-
tions. series 2. No. 5. issued from this Office,
under date of July 81, 1866, the following
additional regulations upon the subject have
been adopted for securing the payment Of
the tax, aud as afording the measure Of re-
lief sought for by parties desirous Of bring
ing cotton to seapOrts or other places Tor
shipment from other districts, will be allow
ed to do so upon executing and delivering to
the Collector of the District, where such sea-
port or place is situated, bond with two or
more sufficient securities approved by the
collector receiving it, conditioned for the
payment of tax upon all cotton for which
permits may be granted by the assessor OF
The district in which such cotton may be
grown.


This bond must be executed in a penal
sum equal to double the amount OF the tax
on the quantity of cotton intended to be re-
moved and IN trallsitu at any one time during
It's continuance, and assessors will be care
ful not t. grant further permits upon any
bond when the tax upon the quantity al
ready permitted amounts to One-half the sum
named therein, until certificates OF payment
of the tax on the whole or portion OF the
cotton transported under former permits are
received from the receiving collector, when
the additional permits may be granted.


But in no case must the tax on the guam
tity under the permit and unaccounted for
exceed one-half of the penal sum of the
bond. Thus, if the bond is given in a sum
securing the tax upon five hundred bales OF
four hundred pounds each, when the limit Is
reached no other permit should be granted
except upon the receipt Of the certificate OF
delivery and payment as hereinafter pro-
vided.


Immediately upon the execution Of this
bond. the Collector to whom 1t Is delivered
will trasmt it, retaining copy thereof IN
his Office, to the Assessor of the district
whence it is intended to remove the cotton,
who will thereupon, be authorized to grant
permits for the removal Of the cotton upon
application being made by the principal or
his agent.


Upon receiving this application the Asses
sor will grant permits in triplicate, one OF
which he will deliver to the applicant, one
will be delivered to the Collector Of the re-
ceiying district, and one transmitted to the
Commissioner of Internal Revenue.


The Assessor must in all cases carefully
insert in the permit the marks upon the
bales and the numbers upon the metallic tags,
which he will either afix himself in the
proper manner, OF, in case this is impracti-
cable from any cause, he will deliver them
10 the owner or his agent, by whom they
will be inserted in the bale as measure Of
protection against possible seizure and de-
tention, as we'll as for means Of Identification
Of the cotton upon delivery with that named
in the permit.


If in such case the cotton removed in this
manner has not been weighed before removal
by duly appointed weigher, the amount Of
tax named in the permit viii be based upon
the weight as certified by the owuer or the
proprietor Of the gin house, and in such
cases as it may vary from the actual amount
to be paid upon delivery by the parties re-
moving the cotton.


In order to arrive at the true amount Of
tax TO be paid on the cotton removed under
these conditions, it must be weighed upon
| its arrival in the receiving district by the
officer appointed for that purpose, TO whom
| a fee of twenty-five cents per bale will be
| paid for this service, and upon whose certi-
| ficate of the weight the tax shall be collected.
| Upon receipt Of this certificate. of weight,
and payment Of the tax, the Collector will
| issue his certificate in duplicate. One copy
| of this certificate will be delivered TO the
| party paying the tax, who will present the
| same to the Assessor, or an Assistant As
| SCISSOR, Of the district in which it was issued,
| for his Endorsement; and no certificate for
| the receipt Of tax upon any cotton removed
under bond, in pursuance Of the foregoing
regulations, shall be received by the Assessor
| holding the bond, unless bearing the in
dorsement of the Assessor Of the receiving
district, and is accompanied by the certiti-
cate of the weigher.


The parties to the bond, in order to OBJ
| tain cancellation thereof, upon receiving
| from the Collector to whom payment of tax
| is made, his certificate thereof, and obtain
| inc the Endorsement of the Assessor, as re-
| o,Iired. must transmit the same, with the
| certificate Of the weigher, to the Assessor
| granting the permit, who will, thereupon
| credit the party with the evidence so fur
nished on the bond held by him, and when
the evidence shall be produced Of payment
of the tax on all cotton for the removal O
| which permits have been granted, the As
SCISSOR will cancel said bond, and transmit
the same. with all the evidence upon which
such cancellation was based, for the approval
of the Commissioner of Internal Revenue.


Where the evidence Of payment Of the
tax required for the cancellation of the bond


is not furnished within ninety days from the
expiration of the term for which the bono


was given to continue, the Assessor will


transmit the same TO this office, with all th'


papers connected Herewith, for such actor


as shall be deemed necessary, unless an ex


tension Of the time for furnishing the re-


quired evidence shall be granted, upon ap


plication made 10, and approved by the Com


missioner Of Internal Revenue.


All Assessors receiving the order given


under the foregoing regulations, will keeI


an accurate record thereof, and also Of al


permits granted by them under the same


and will transmit to this office, monthly,


schedule Of all bonds received and cancelle'


hy them, in company with their MONTH.


statements Of the bonded account of thei


district, in form "a.


The Collectors Of receiving districts taking


bonds under the foregoing regulations mus


transmit TO the Assessor of the district
schedule Of all such bonds, giving date


names Of principals, and the disposition


made thereof, showing the district to whicl


thev were transmitted, and must also ente
upon form 9S. each month, the amount c
the taxes received upon cotton removed


under permits granted thereon, in the sam,
manner as other Collectors upon b9nde'


goods, so that the amount as collected can b
entered and receipted for in the next sue
! ceeding monthly list.


These regulations are to be considers
: additional 20, and not as superceding thos
, contained in series >, No. ), or the addition
D al regulations published under date Of Sep
. | 25, 1866.


r (Signed) +. A. ROLLINS, Commissioner.
, | Approved II. MCCoLLoCH,
Secretary Of the Treasury.