Year: 1866

 produced, they will be required to make a return to the assessor, or assistant assessor, of the district s-Ig1 t

 Upon receipt of this return, the assessor or assistant assessor to whom it. deliver ed will immediately proceed to assess the tax upon the cotton mentioned therein, and will at once certify the amount there of to the collector and make the required entry in his monthly list.

 COLLECTORS PERMIT.

 Upon tho receipt of the assessors certi- fcate, the collector will at once collect the tax, and will thereupon issue his permit for the removal of the cotton, which per init 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 all times be fully identified. The blank permit will be furnished from the office of internal revenue tor this purpose.

 3 1H MARKING TAx-PAID COTTON.

 Whenever the tax is paid upon cotton, the collector or deputy collector receiving same will until otherwise instructed, affix or cause to be affied, by the designated marker, the metallic tag or mark heretofore used for denoting such payment; and will, in all cases, carefully insert under the pro- per permit for the removal of the cotton, the letter and numbers upon the same.

 These tags or marks must be firmly in- serted into the bale, and must be used by collectors in their regular consecutive or der.

 The cost of inserting or afixing the tags denoting tax paid cotton, will, in all cases, be paid by the producer or shipper of the cotton. Unless these tags are afix- ed by the collector or deputy collector, the designated marker is the only person who can be legally intrusted with the perfor- nance of this duty.

 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 dis position made by them of the same, and to see that all of the foregoing require ments are carefully complied with. The convenience and safety of taxpayers, as we'll as thesecurity of fGovcrnment, require that the marks shall. in all cases, be pro- perly affixed, So that they may surely ac- company the bales to their destination, and also that the permits be carefully fill ed up in every particular as herein rcquir- ed

 REGULATIONS REVOKED.

 The regulations of October 3, 1865, per hitting the removal of cotton and other products under bond, having been revoked by the Secretary of Treasury. ceased to have any force from and after July 25, 1865.

 COTTON MANUFACTURERS MONTHLY RE-

 TURN, ETC.

 Section of the act of July 1866 pre- scribes that the manufacturer of cotton in any district where cotton is produced shall perform the following duties, viz:

 l. On or before the 10th day of August, 1866, he shall return to the assessor or as sistant assessor of the district in which such manufacture is carried on d true state- ment verified by oath or affirmation, of the quantity of cotton which such manufac- turer has on hand and manufactured, or in process of manufacture on the list day of August, 1866.

 Assessors must be particular to obtain this statement from all manufacturers in their respective districts, even though it may not be returned until after August lO This statement is absolutely necessary, as the starting point Of the account which as- sessors must keep with each manufacturer

 2 On or before the 10th day of each subsequent month, each manufacturer must return to the assistant assessor state- ment verified by oath or affirmation, of the quantity uf cotton consumed, and the quantity and character of the goods nanu- factured therefrom, during the last preced- ing calendar month. This statement must be made on Form 87.

 3. Each manufacturer or consumer must keep book, as required by law, in which he must enter the quantity, in pounds, of cotton which he had on hand the first day of August, 1866, 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 of said cotton, if any, which is the growth of collection district where the same is manufactured, the quantity, if any, which has not been weighed and marked by any officer authorized by law to weigh and mark the same the quantity, if any upon which the tax has not been paid, so far as can be ascertained, before the manu- facturer thereof; and also the quantities used or disposed of by him, from time to time. in any process of manufacture or otherwise, and the quantity and character of the product thereof. And this book must be kept at all times during business hours open to the inspection of assessors, collectors, and other revenue officers. As sessors and their assistants will sec that this book is faithfully and accurately kept, in accordance with the foregoing regula- tions, by every manufacturer or manufac- turing company in theirrespectiye districts.

 4. Every such manufacturer must, on or before the last day of each month, pay the collector the amount of tax assessed against him upon all the cotton consumed by him during the preceding month, an which no

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