Year: 1866

ritory of Minnesota to aid in the construction of
a certain railroad, ''from Saint Paul and from
convenient point of junction west of the Missis.
sppi river TO the southern boundary of the Terri
tory" approved March third, eighteen hundred;
and tifty-seven, for the construction and compile
ton of said road, is hereby extended for seven
years from the passage of this act


Sec 8. And be it further enacted. That all the
lands heretofore granted to the Territory and
State of Minnesota, to aid in the construction of
railroads, shall be certified to said State by the
Secretary of the Interior, from time to time,
whenever any of said roads shall be definitely To-
Gated, and shall be disposed of by said State in
the manner and upon the conditions provided in
the particular act granting the same modified
by the provisions of this act: Provided, That
when the original quantity granted to aid in the
construction of any road has been increased, the
quantity authorized to be sold from time to time
shall be increased correspondingly And provi-
dad, further, That on the completion OF any ten
miles of road, the State may sell one hall the
quantity of lands which said State is authorized
to dispose of on the completion of twenty miles.
lands granted by an act of Congress to the State
of Minneso a, to aid in the construction of rail-
roaps in said State, specifically, lying in place.
any division of miles OF road, shall not be dis
posed of until the road shall be completed through
and cotermi' with the same: Provided, how
ever That this provision shall not extend to any
lands authorized to be be taken to make up def
ciences


SEC 5. And be it further enacted, That SO much
of act conflicts with the provision of this
act is hereby repealed.


Approved, July 13, 1866.


CHAP CLXXXIV


An Act to reduce Internal Taxation and to


amend an Act entitled sAn Act to provide In
ternal Revenue to support the Government to
pay Interest on the Public Debt, and for other
Purpoees," approved June thirtieth, eighteen
hundred and sixty-four, and Acts amendatory
thereof.


Be it enacted by the Senate and House of Rep
resentatives of the United States of America, in
Congress assembled That on and after the first
day of August eighteen hundred and siyty-six, in
lieu of the taxes unmanufactured cotton, as
provided in ''An act to provide internal revenue
to support the government, to pay interest on the
public debt, and for other purposes" approved
June thirtieth eighteen hundred and sixty four,
| as amended by the act of March third, eighteen
| hundred and sxty-five, there shall be paid by the
producer, owner, or holder, upon all cotton pro-
duced within the United States, and upon which
has been levied, paid, or collected, tax OF
and the weight OF such cotton shall be ascertaned
by dcductiug iour per centum for tare from the
gloss weight of each bale package; and such
tax sial be and remain lien thereon, in the pos
session OF any person whomsoever from the time
when this law takes effect, or such cotton Is pro
duced aforesaid, until the same shall have been
paid and no drawback, SHALL in any case, be al
lowed on raw or unmanutactured cotton OF any
tax paid thereon when exported III the raw or un-
manufactured condition But no tax snail pc I'M
posed npon any cotton imported from other coun-
tries. a''l on which an import duty shall nave
been paid.


aforesaid tax upon cotton shall be levied by the
assessor on the producer, owner, or holder there
of. And said tax shall be paid to the collector OF
internal within and for the collection dis
| trict in which said cotton shall have been pro-
duccd, and before the same shall have been re-
moved therefrom, except where otherwise prov1-
ded in this act; and every collector to whom any
tax upon cotton shall be raid shall marx the pales
or other packages upon which the tax shali nave
been paid, in such manner may clearly Indicate
the payment thereof, and shall give to the owner
or other person having charge OF such COTTON
permit for the removal of the same stating there
in nfun md X.
and place of payment, and the weight and marks
upon the bales and packages, so that the same
may be fully identitied and it shall be the DUTY
of every such collector to keep clear and sueient
records of all such cotton Inspected or marked,
and of all marks and identlhcatlons thereol, ana
of all permits for the removal of the same, and OF
all his transactions relating thereto and he shall
make full returns thereof, monthly, to the COM
missioner of internal revenue.


SEC. g. And be it further enacted, 1hat tne
commissioner of internal revenue is hereby an-
thorzed to designate one or more places IN each
collection district where assessor or an assls-
tant assessor and collector or debuty collector
shall be located, andwhere cotton may be Drougnt
for the purpose OF being Welgneo amG aRMplSSPt M SI,t
of the assistant assessor and the col
lector or deputy collector to assess and cause te
be properly marked the cotton, wherever II may
be- in said district provided their necessary ira
Yelling expenses to and from said designated
place, for that purpose, be paid by the owners
thereof.


SEC. f. And be it further enacted. That all cot
| ton having been weighed and marked as hereln



duly obtained of the assessor, may De remoVea
from the district in which it has been produceo
to any one other district, without prepayment OF
the tax due thereon, rpon the execution OF such
transportation bonds other security, and IN ac-
cordance with such regulations as shall be pre-
scribed by the commissioner of internal revenue,
subject to the approval of the Secretary oil the
Treasury. The said cotton so removed shall De
delivered to the collector of internal revenue OF
his deputy forthwith upon its arrival at 8 point
of destination and shall remain subject to his con-
troll until the taxes thereon, and any Necessary
charges of custody thereof, shall have been paio,
but nothing herein contained shall author1ze any
delay of the payment of said taxes for more tfan
ninety days from the date of the permits; ana
when cotton shall have been weighed and marked
for which permit shall have been granted with.
out prepayment of the tax, it shall be tile duty OF
the assessor granting such permit to give lmme-
diate notice of such permit to the collector OF IN
ternal revenue for the district to which said cot
ton is to be transported and he shall also traus-
NIT Herewith statement of the taxes due there
on, and of the bonds or other securities for the
payment thereof, and he shall make full returns
and statements Of the same to the commissioner
of internal revenue.


ITO BE CONTINUED