Year: 1866

port tnc 0oVerument, to pay lnterest on tne
public debt, and for other purposes" ap.
proved June thirtieth, 1864, as amended by
the Act of March third, 1865, there shall


be paid by the producer, owner or holder,
upon all cotton produced within the United
States, and upon which no tax has been
levied, paid or collected, a tax of five cents
per pound as hereinafter provided and the


weight of such cotton shall be ascertained
Oy deducting four per centum for tare from
the gross weight of each bale or package
and such tax shall be and remain a lien
thereon, in the possession of any person


whomsoever, from the time when such cot


ton is produced as aforesaid, until the same
shall have been paid; and no drawback
shall, iu any case, be allowed on raw or un.
manufactured cotton of any tax paid thereon
when exported in the raw or unmauufactur.
ed condition. But no tax shall be imposed
upon any cotton imported from other coun-
tries, and on which an import duty shall
have been paid.


Sec. 2. Ind be 1t further enacted, That
the aforesaid tax upon cotton shall be lev
led by the Assessor on the producer, owner,
or holder thereof. And said tax shall be
paid to the Collector of internal Revenue
within and for the collection districts in
which said cotton shall have been produced,
and before the same shall have been remov.
ed therefrom, except where otherwise pro.
vided in this Act; and every Collector to
whom any tax upon cotton shall be paid,
shall mark the bales or other packages upon
which the tax shall have been paid, in such
manner as may clearly indicate the payment
thereof, and shall give to the owner or 9TH
er persons having charge of such cotton a
permit for the removal of the same, stating
therein the amount and payment of the
tax, the time and place of payment, and the
weight and marks upon the bales and pack.
ages, SO that the same may be fully ideuti.
fed and it shall be the duty of every such
Collector to keep clear and sufficient records
of all such cotton inspected or marked, ard
of all marks and identi6cations thereof, and
of all permits for the removal of the same,
and of all bis transactions relating thereto,
and he shall make full returns thereof,
monthly, to the Commissioner of Internal
Revenue.


Sec. 8. And be 1t further enacted, That
the Commissioner of Internal Revenue is
hereby authorized to designate one or more
places in each collection district where an
assessor, or an Assistant Assessor, and a Col.
leotor or Deputy Collector shall be located,
and where cotton may be brought for the
purpose Of being weiged and appropriately
marked: Provided, That it shall be the
duty of the Assessor or Assistant Assessor,
and the Collector or Deputy Collector to as.
sess and cause to be properly marked the
cotton wherever it may be in said district,
provided their necessary travelling expenses
to aud from said designated place, for that
purpose, be paid by the owners thereof.


SEC f. And be 1t further enacted, That
all cotton having been weighed and marked
as herein provided, and for which permits
shall have been duly obtained of the Asses
sor, may be removed from the district in
which it has been produced to any other
district, without prepayment Of the tax due
thereupon, upon the execution of such trans
portation bonds or other security, and in &C.
cordance with such regulations as shall be
prescribed by the Commissioner of Internal
Revenue, subject to the approval of the
Secretary of the Treasury. The said cotton
so removed shall be delivered to the Collector
of Internal Revenue, or his deputy, forth
with upon its arrival at its point of destina'
ton, and shall remain subject to his control
until the taxes thereon, and any necessary
charges for the custody thereof, shall have
been paid; but nothing herein contained
shall authorize any delay of the payment of
said taxes for more than ninety days from
the date of the permits; and when cotton
shall have been weighed and marked, for
which a permit shall have been granted
without pre-. payment of the tax, itsball be the
duty of the Assessor granting such permit
to give immediate notice of such permit to
the Collector of Internal Revenue for the
district to which said cotton is to be trans.
ported, and he shall also transmit there with
q statement of the taxes due thereon, and
of the bonds or other securities for the pay
ment thereof, and he shall make full returns
and statements of the same to the Commits.
sioners of Internal Revenue.


Sec. S. And be 1t further enacted, That
it shall be unlawful from and after the first
day of September, 1856, for the owner,
master, supercargo, agent, or other person
having charge of any vessel, or for any rail
road company, or other transportation COM
pany, or for any common carrier, or other
person, to convey, or attempt to convey, or
any cotton-the growth or produce
Of the United States-to any point out OF
the district in which it shall have been pro
duced, unless each bale or package thereof
shall have attached to, or accompany it, the
proper marks or evidence of the payment
of the revenue tax, or permit of the Col
Iector for such removal, or permit of the As
SCISSOR, as hereinbefore provided, under reg
ulations of the Commissioner of Internal
Revenue, subject to the approval of the Sec
retary of the Treasury. And any person or