Year: 1866




count of this district,


Assessor.


And no certificate of payment issued by
any collector shall be taken as sufficient evi-
dence for the cancellation Of the transpOr-
tation bond, unless it bears the foregoing in
dOrsement of the assessor of the district
where the cotton was delivered, and the tax
paid


In case the taxes should not be paid to the
collector of the district to which the cotton
was sent within ninety days from the date of
the permit, the collector must Immediately
notify the collector who took the bond of the
default, and it then becomes the duty of the
latter to proceed upon the bond. Unless the
signers to the bond pay the amount of the
taxes without delay, the bond should be
placed in she hands of the United States
District Attorney for suit


A collector TO whose district cotton IS per-
mitted to be removed in bond, may at any
time receive the taxes named in the permit
without the actual delivery of the cotton;
and in such case, he may give his certificate
that the taxes on the cotton described IN the
permit have been paid, and omit the state
ment that the cotton itself has been deliV-
cred H


Where the tar is paid before rea101aL


Where parties are desirous of paying the
tax on their cotton before removal from the
district where the same is produced, they
viii be required to make a return to the as
SCISSOR, or an assistant assessor of the district


Upon receipt Of this return, the assessor
or assistant assessor to whom it is delivered
will Immediately proceed to assess the tax
upon the cotton mentioned therein, and will
at once certify the amount thereof to the
collector, and make the required entry in
his monthly list.


CozJector'8 Permit


Upon the receipt of the assessors certif-
cate, the collector will at once collect the
tax, and will thereupon issue his permit for
the removal of the cotton, which permit
must state the amount and payment of the
tax, the time and place Of payment, and the
marks numbers and gross weight Of the
bales or packages, so that the same may at
al times be fully identified. The blank per-
nit will be furnished from the Office Of In
ternal Revenue for this purpose,


Marking Tarpaid Cotton.


Whenever the tax is paid upon cotton, the
collector or deputy collector receiving the
same will until otherwise instr ucted, affix
or cause to be affixed, by the designated
marker the metallic tag or mark heretofore
used for denoting such payment; and will,
in all cases, carefully insert, under the proper
I
letter and numbers upon the same.
These tags or marks must be firmly inser-
ted into the bale, and must be used by the
collectors in their1egular consecutive order
The cost Of inserting or afHxing the tags
denoting tax-paid cotton will, In all cases, be
| paid by the producer or shipper of the cot
ton Unless these tags are affixed by the
collector or deputy collector, the designated
marker is the only person can be legally
e Ar7Arv
The attention of collectors is called to the
fact that an account Is kept In this Office of
| all tags with which they have been or may
! be furnished, and that they are expected to
/ render an account Of the disposition made
! by them of the same, and to see that all the
| foregoing requirements are carefully COM
piled with. The convenience and safety Of
/ Taxpayers, as well as the security Of govern
lnent, require that the marks SHALL in all
! cases. be properly affixed, so that they may
! surely accompany the bales to their destina-
tion and also that the permits be carefully
filed up in every particular as herein re
quired.


Regulations ReUoEed.


The regulations Of October 9, 1865, per
mitting the removal Of cotton and other
by the Secretary of the Treasury, ceased tc
have any force from and after July % 1865


Transportation Of Cotton


All persons engaged in producing or deal
/ ing In cotton, or in the transportation Of the
i same. will specially note that section 5 oil
the act of July l3 1866, renders it unlawful
from and after the lst Of September, 1866
for the owner, master, supercargO, agent ol
other person having charge Of any vessel, ol
for any railroad or other transportation
company, or for any common carrier or Other
person, to convey, or attempt to convey, Ol
transport any cotton, the growth or produce
of the United States, from any point In tht
district In which it shall have been produced
unless each bale or package thereof shall
have attached to or accompanying it tht
proper marks or evidence of the payment 0
the revenue tax, and permit Of the cOilec
tor for such removal or the permit of th
assessor as herein before provided, or L
convey or transport any cotton from an
State in which cotton is produced, TO an,
port or place In the United States, withOu
the certificate Of the Collector Of Interna
Revenue of the district from which it wa
brought that the tax has been paid thereon
or the permit of the assessor, as herein be
fore provided and such certificate and evi
dence must be furnished to the collector G
the district to which it Is transported, an


his permit obtained before landing dischare


ing, or delivering such cotton at the place
which it is transported Any person VIII
z violates these provisions, or who conveys, O
: attempts to convey, from any State IN whic
+ cotton is produced, to any port or plac
T without the United States, any cotton upo
! which the tax has not been paid, is liable (


a penalty Of one hundred dollars for eac
a bale Of cotton so conveyed or transported, c
e attempted to be conveyed or transported, c
? 20 imprisonment for not more than one yea
J., or both and all vessels and vehicles emplOy


ed IN such conveyance and tTanspOrtati0
:; arc liable to seizure and forfeiture by pr
a ceedings In any court in the United otate
It having competent Jurisdiction. And all co