Year: 1866




tons for the transportation of cotton in bond hav,
Just been issued by the commissioner of internal
enue: ScRIEE.


TREASURY DEPARTMENT,


Office of Internal Revenue,


WASHINGTON, Oct -, 1866.


1t having been represented that much hardship ant
Inconvenience is entaed upon the smaller planter:
and farmers i'll the interior counties of the cotton
producing districts in consequence of the enforce
ment of recent gulations concerning the removal o.
cotton in bond, and that bonds for securing payment
of the upon delivery of the cotton at the point OF
destination to be taken by the collector of the receiv
ing district instead of the collector of the district
whence the cotton is shipped, provided by regua-
lions, series =, No. 5, issued from this Office, under
date of July 81, 1866 the following additional rcgu
laons upon the sub ect have been adopted tor secur-
ing the payment of the tax, and affordng the meas
urc of relief sought for by parties desirous of bring
ing cotton seaports other places for shipment
from other districts will be allowed to do upon
ecug and delivering the collector of the district
where such seaport place is situated, bond with
two more sufficient suretes approved by the col
cctor receiving il, conditioned for the payment of the
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 he executed in penal sum equal
TO double the amount of the on the quantity of
cotton intended to be removed and Ia haisstu It any
time during its continuance, and assessors will be
careful to grant further permits upon any bond
when the tax upon the quantity already permitted
amounts to one-ha the named therein until GER
ttieates of payment of the tax the whole por-
ton 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 the quantity under
the permit and unaccOunted for exceed one-half CT
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 : hereinafter provided.


Immediately upon the cution OF this hond the
collector to whom it is delivered will transmit it,
taning copy thereof in his Office To the assessor
of the district whence it is intended 10 remove the
cotton who will thercupon be authorized TO grant
permits for Il removal OF the cotton upon application
being made by the principal or his agent.
Upon receiving this application the assessor will
grant permits in tripcatc OF which he will de-
liver 10 the applicant, viii be delivered 10 the
collector of the receiving district and transmitted
10 the commissioner of internal revenue.


The assessor in all carefully insert in the
permit the marks upon the bales and the numbers up
on the metallic tags which he will either atfix himself
in the proper manner Or in this is impFacticabIe
from ANY cause he will deliver them to the
his agent, by whom they will be inserted in the bale,
of protection against possible seizure or
dcteron well for means OF identification OF
/
nit.


If in such case the cotton removed in this manner
has been weighed before removal by duly APP
pointed wcgher, the amount Of tax named in the
permit will be based upon the weight certified by
the owner proprietor Of the gin house, and i'll such
eases us il may vary from the actual amount to be paid
upon delivery by the parties removing the cotton.
In order arrive at the true amount of tax to be
paid on the removed under these conditions ii
must be weighed upon its arrival in the receiving dis
tln f,Il nod far that tI
whom a fee OF twenty-five ceuts per bale will be paid
for this service, aud upon whose certificate Ut The
weight the tax shall lie collected


Upon receipt Of this certificate Of weight, and pay
men of the tax the collector will issue his certificate
in duplicate One copy OF this certificate will be de
ivcreA to the party paying the tax, who will present
the to the assessor or an assistant assessor OF
the district i'll which it issued, for his endorse
fment and no certificate for the receipt Of tax upon
any cotton removed under bond, i'll pursuance OF the
foregoing regulations shall be received by the
or holding the bond unless bearing the endorsement
OF tie assessor of the receiving disricf and is
panied by the certificate OF the weighcr.


The parties to the bond in order obtain cancel
lation thereof upon receiving from the collector TO
whom l.avnent OF is made, his certificate thereof
aud obtaining the endorsement OF the assessor AS re
quired transmit the same with the certificate OF
the Melgher, the granting the permit vino
will tluteupou credit the party With the evidence so
furnished on the bond held 10y him, and when the ey
dencc shall be produced OF payment OF the tax on all
cotton tor the removal OF which permits have been
granted the assessor will cancel sad boud and trans
nit tie saIuc with all the evidence upon which such
cancellation was based, for the approval ot the com
missioner OF internal revenue.


Where the evidence OF the required for tie
collation. of the bond is not furnished within ninety
days from the expiration of the time for which the
bond given continue, tie assessor will transmit
the this office, with all the papers connected
Herewith, for such action shall be deemed neces
sarv unless an extension of the time for furnishing
the required evidence shall be granted upon apphca-
ton MADE to and approved by the commits soncr OF
internal revenue.


All assessors receiving the order given under the
foregoing regulations will keep an accurate record
thereof and also OF all permits granted 10y them un-
der the same and will transmit this Office monthly
schedule of all bonds received and cancelled by
them, in company with their monthly statements ot
the bonded account of their district, in form 81.


The collectors of receiving districts taking bonds
under the foregoing regulations must 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 which they were
transmitted AID must also enter upon form 93 each
month, the amount OF the tax received upon cotton
removed under permits granted thereon, in the same
manner as other collections upon bonded goods,
that the amount as collected be entered and re-
ceptrd for in the next succeeding monthly lust.
hes. regulations are be considered additional
to and as not supcrScding those contained series ,,
No. ; or the additional regulations published under
date of Sept. %, 500.


(Signctt f. \. ROLLINS, Commissioner.
APprovrd H. McCtLLocH, Secy treasury.
Additional Cotton Regulations"