Year: 1867

! collector for removal Of cotton, must clearly


specify the letter and number for each bale


SO that there may be no trouble in ideuti-
,fication. When numbers are consecutive
1T wi i suffice to enter both on the record


and permit first and last numbers-thus


for aJot of fifty bales the entry may be


". tetter A, Nos. 1o1 to 15O." Collectors,


Whenever taA is paid on cotton previously


weighed, marked and bagged, will mark


or caused to be marked upon each bale,
With brush and ink or paint in large letters,
ihe'words "tax paid"


y Under sictiou four, of Act July, 1866,


cotton may be removed from tho district in


which produced to other districts without


prepayment Of tax under bond or other
security. to be prescribed by the Commis-


siopsr of Internal'Revenue, subject to ap-
proval Of the Secretary of the Treasury. L.


having been foupd. by experience, that


furnishing Of increased facilities for removal


OF cotton without prepayment of tax, is
consistent with increased security to the


Treasury, it Is determined to substitute
shipments to Revenue officers under bills
OF lading for bonds heretofore required.


Accordingly tho ewner or other holder of
cotton, which he desires 10 remove from
district of production to another district.
without prepayment Of tax, will hereafter
be required to obtain a bill of lading in
duplicate, signed by well.known regular.
'y established add responsible transporta-
tion company, consigniDg cotton to col.
Iector of distsict Of destination for delivery
to factor or1gent Of the owner after pay
ment of tax. S:Tbs transportation company
signing such bills Of lading will be required
TO furnish tie assessor Of district in which
is received, port or point of destination, i'm.
mediately after arrival, copy of their
manifest or way-bal, so far as it relates to
any cotton transported by them,' 'and stat
ing therein whether cotton i. class A, B or
q, as heretofore required. Each assessor
will keep an account of all cotton entered
upon the copies of manifests and wav.bills
rs furnished to him. Should any traus-
portation company refuse or neglect 10
furnish assessors with copy of manifest or
way'biII, as above required, assessor will
notify all assessors on the line
OF such transportation company Of such
neglect or refusal, and thereafter no permit
for the transportation CT cotton by such
company will be granted by any assessor
without permission to do SO being obtained
from the Commissioner of Internal R.ve-
tue. Before cotton is shipped the owner
or holder will apply to the assessor or
nearest assistant assessor of the district in
which the cotton was produced for permit
to remove. This application must describe
the cotton by the marks placed upon the
bales and give the weight of each, and
also state by what route, mode of convey
"nce it is proposed to transfer, and name of
the transportation company, with the name
of collector to whom it is consigned, and
OF factor or agent to whom il is to be de-
livered on payment of the tax. Net weight
will be ascertained by deducting four per
eentum for tare from gross weight. One
copy of this certificate must be transmitted
to the collector of the district, and the
other copy must be delivered to the asses
sor, if however, the assessor or assistant
assessor is satisfied from the location of
the cotton or distance of the cotton gin or
place Of shipment from bis own residence,
or that Of designated weight or marker, that
weighing and marking cannot be done
without great inconvenience or extra ex-
pense, the officer may take weight as certi-
fled by the owner of the cotton gin, or by
the freight agent at the place of shipment,
and will deliver to the applicant, with per-
nit, number of metallic tags equal to
the number Of bales named ip the permit,
which must be carried with the cotton, and
delivered by the transportation company
at the place of destination ss hereinafter
directed; il the transportation company
named In the application, is known to the
assessor or assistant assessor to be responsi.
ble, be will grant permit. It will be the
duty Of the consignor Of cotton to obtain
duplicate bills Of lading, aud hand or send
them forthwith to the Assessor Who Issued
the permit; and said assessor will keep one
copy, and Immediately mail other copy to


collector Of the district to whom the cotton


is !eon'igued., Should the oousiguor fail
within reasonable time to furnish the as
sessor with duplicate bills Of lading as re-


qu'red, said assessor will Immediately as.


certain the cause Of failure, And IL be shall


find that the cotton has left the dis.ric. he


may Immediately assss. tax thereon, and


under satisfactory and proper explanation


Of failure given he will thereafter issue


no other permits TO persona, so, IN defaul.


Upon atrisslSof the cotton sg ths; place
Of destination, The transportation company
must dslivsr'it, tugstbes' with permit ol


- nitHG , 80. SltE' .stSfl