Year: 1866




has just issued the following important regu
lations concerning the weighing and mark
ing Of cotton, the assessment and collection
Of the tax, and the removal Of cotton unde
bond;


TREASURY DEPARTMENT, OFFICE or Is
TERNAL REvENUE, WASHINGTON, July 81
lS66.-The act Of July Is, 1866, provide
that on and after August l, 1866, there shall
be paid by the producer, owner, or holder
upon all cotton produced within the United
States and upon which no tax has beer
levied, paid or collected, a tax Of three cent
per pound, and that such tax shall be and
sremain lien thereon, in the possession o
any person whomsoeYer, from the time when
such law took effect, or such cotton is pro-
dueed, or until the same shall have been
paid. The same law prohibits, under Sc
we're penalties, lEhich take effect September
!, 1856, the removal Of cotton ont Of the
district in which it is produced before the
tax Is paid, unless il is removed under bond
or other security, accompanied by the per-
NIT Of the Assessor Of the district.


II, however, before September ], 1866, cot
ton should be removed out Of the district in
which il was produced without the pay
ment Of the tax, or without being bonded,
II will be subject TO the payment Of the tax
ofthree cents per pound by the holder there
OF, wherever IL may be found and in such
cases, If any should occur an immediate as
sessment should be made upon the holder,
and II the tax is not paid upon the demand
Of the collector, the cotton may be seized
under section As.


Any cotton produced in tlr United States
prior to August !, 1866, which may be found
aiier that date beyond the limits Of the dis
trict in which it was produced, no tax having
been paid thereon, viii be subject to the
payment Of the tax Of three cents per pound
by the holder wherever found, except in the
following cases, viz:


Cotton removed under a bond executed
prior 20 August /, 1866, in accordance with
the regulations Of the Secretary Of the
Treasury, dated October Q, 1865, which bond
does not expire until after August !, 1866,
will be subject only 10 the rate Of tax two
cents per pound) in force at the time Of the
execution Of ihe bond.


In all cases where cotton may have been
assessed, and the assessment returned 10 the
collector prior to August /, 1866, such cotton
will be subject only 10 the rate two cents)
40 assessed, although the tax may not have
been paid prior 10 August.


PLACES FOR WEIGHING, &C.


Section authorizes the commissioner TO
designate places in each collection district
where an assessor or an assistant assessor,
and a collector or deputy collector, shall
be located, and where cotton may be brought
for the purpose Of being weighed and appro-
priately marked. These places will be de-
signated, and public notice given Of the
T. ff,a, 20,
formation Is received from the assessors and
collectors Of each district. At such places
an assessor or an assistant assessor and
collector or deputy collector, must be To-
Gated, and, where found necessary, persons
will be stationed there whose duty il will be
TO weigh and mark the cotton, under the
supervision Of the assessor or an assistant,
who will be appointed by the Secretary of
the Treasury, under the authority conferred
by section s.


The fees for weighing and marking will
be fixed by the Commissioner Of Internal
Revenue, and must in all cases be paid by
the producer, owner, or holder Of the cotton
for whom the work is done.


The duty Of the weigher and marker will
be TO weigh each bale and 10 mark its gross
weight thereon, with marking ink or paint,
ia large figures. The amount Of tax 10 be
assessed upon cotton will be ascertained by
deducting from the gross weight Of each
bale or package four per centum for tare
The assessor or assistant assessor located at
the designated place for weighing, must
either weigh and mark, or see weighed and
marked, each bale or package, and must
keep an exact account of such weights and
marks, and also the names Of the holder,
owner OF producer, for whom the cotton
was weighed and marked.


WEIGHING AT OTHER THAN THE DEsIG-


MATED PLACES.


Under the provfso Of section g, the owner
Of cotton may have il weighed and marked
wherever il may be in the district, provided
he pays the necessary travelling expenses Of
the officers who do the work. Ii is pre-
sumed that these expenses can be readily
agreed upon by the parties but in case Of
disagreement an appeal may be taken to
the Commissioner. In no ease, however,
must an officer decline or delay to do the
work because Of such disagreement


When cotton is weighed at such places
the services Of a regularly appointed weigh
er may be dispensed with, provided the
owner of the cotton provides for the per-
formance of all the manual labor connected
with weighing and marking. In al cases
the assessor, or an assistant assessor, must
see the cotton weighed end marked, and
must keep a record Of the weights marks,
and the name Of the owner or person for
whom il was weighed.


Assessors and collectors, as well as pro-
ducers, owners, or holders OF cotton, will
note that the weighing and marking Of this
article as herein provided does not cause the
tax to accrue and become payable imme-
diately thereafter. Cotton can be held with
in The limits Of the district where produced,
without payment of the tax becoming due,
at the option Of the owner, unless sold for
consumption in the district.


Withdrawals for transportation under
bond, or upon payment Of the tax, can be
made at any time after weighing and mark
ing.


ACCOUNT To BE KEPT WITH PRODUCERS or


COTTON.


In order 20 prevent confusion in the as
sessment and collection Of the tax on cotton,
afler the same has been weighed and
marked, each assessor is required 20 keep an
account with each person for whom cotton
has been weighed, similar 90 the account
now kept with manufacturers Of the goods
produced by them monthly. This account
will be debited with the quantity of cotton
weighed aud marked for each producer or
owner and be credited with the quantity
transported beyond the limits Of the dis
irict la bond under permit granted by the
assessor. or removed upon payment Of the
tax, ~ also with the quantity, IL any, sold
and delivered to any manufacturer or uiann-
featuring company FOR consumption in the
district


REMOVAL OF C01ToN UNDER BOND.


Under section 4, cotton may be removed
from ,hc district Ia which it has been pro-
dnced TO any one ether district, without pre-
payment Of the tax, under bond or other Sc
curity, 20 be prescribed by the Commissioner
Of Internal Revenue, subject TO the approval
OF she Secretary Of the Treasury.


When the cotton is proposed 10 he with
drawn by another party than the one Tor
whom It was weighed aud marked, the au-
thority 70 withdraw, from the proper person,
should always accompany she entry.


Upon receipt Of this entry by the collec-
tor, be will exact from the party making it
bond, with at least two good and sufficient
sureiies, the penal sum in which shall be
double the amount Of tax upon the cotton
described in the entry og Withdrawal


Section 4 requires that the cotton removed
under bond and permit, as aforesaid, shall
be delivered 10 the Collector Of Internal
Revenue forthwith upon its arrival al its


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