Year: 1866




act entitled An act to provide internal revenue tC


support the government, pay interest on the public


debt, and for other purposes, approved June Thrift


eth, eighteen hundred and sIxtytour and acts amen


datory thereof.


BE IL eaqcsd By HeSeats md House Of RsDreseatatipe
q the 1H5tea States N Congress asse5ted That and
after the first day OF August, eighteen hundred and
siXtysiX, IN lieu OF the taxes unmanuacured cot
ton, provided IN An act provide internal reye-
to support the government, pay interest on the
public debt, and for other purposes approved June
thirty, eighteen hundred and sixty four as amended
by the act of March third eighteen hundred and sixty
five, there shall be paid by the producer owner or
holder, upon all cotton produced within the United
States and upon winch no tax has been levied, paid
collected tax of three cents per pound as hereinafter
provided and the weight of such cotton shall be as
certaned BY deducting four per centum for tare from
the gross weight of each bale package; and such
tax shall be and remain lieu thereon in the possession
Of any person whomsoever from the time when this
law takes effect or such cotton produced aforesaid
until the same shall have been paid aud drawback
SHALL in any case, be allowed ON raw or unmanuactur,
ed cotton Of any tax paid thereon when exported the
unmanuiactured condition. But no tax shall be
imposed upon any cotton imported from other countries
and on which an import duty shall have been paid.


SEC 2. AHd be at FURTHER etarted That the aforesaid
tax upon cotton shall be levied by the assessor on the
producer owner holder thereof And said tax shall
be paid to the collector of internal revenue within and
for the collection district in which said cotton shall
have been produced, and before the same shall have
been removed thererom 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 shall have 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 therein the amount and payment
of the tax, the time and place of payment and the
weight and marks upon the bales and packages that
the same may be fully identified and it shall be the
duty Of every such collector keep clear and sufficient
records of all such cotton inspected or marked and of
all marks and identcations thereof and 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 commissioner of internal revenue


Sec. 3. ild be it fTther enacted, That the commits
sioner Of internal revenue is hereby authorized to de-
signae one or more places In each collection district
where an assessor or assistant and collector
deputy collector shall be located and where cotton
may be brought for the purpose of being weighed and
appropriately marked P"ogide3 That it shall be the
duty OF the assessor or assistant assessor and the col
lector or deputy collector to and to be
properly marked the cotton, wherever it may be- in
said district, provided their necessary travelling
penses to and from said designated place. for that pur
pose, be paid by the owners Hereof


SEC. T. -40d be ii fufther eaacted, That all cotton
having been weighed and marked as herein provided,
and for which permits shall have been duly obtained of
the assessor, may be removed from the district in
which it has been produced to any one other district
without repayment Of the tax due thereon upon the
execution Of such transportation bonds other secu
rity, AMID in accordance with such regulations as shall
be pres bed by the commissioner of internal revenue
suDecto the approval OF the secretary of the treasury
The SAIL cotton removed shall be delivered to the
colectdr of internal revenue his deputy forthwith
upon lt arrival at its point of destination and shall re-
main subject to his control until the thereon and
any NECESSARY charges of custody thereof shall have
been paid but nothing herein contained shall authorize
any delay Of the payment of said taxes for 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 prepayment
Of tile tax shall be the duty of the assessor grant
ing such permit to give immediate notice of such per-
init to the collector or deputy collector of internal
for the district to which said to be trans
ported, and he shall also transmit Herewith statement
Of the taxes due thereon and Of the bonds or other Sc
cures for the payment thereof and he shall make full
returns and statements OF the to the commissioner
Of internal revenue.


SEC. s. Ind be It tu1fder enacted That it shall be un-
lawful from and after the first day of September
eighteen hundred and sXty-siX for the owner master
supeIcaTgo, agent or other person having charge OF
any vessel or for any railroad company other trans
poraton company or for any common carrier other
person, to convey or attempt to convey or TRANSPORT
any cotton-the growth produce of tine United States


from any point in the district in which it shall have
been produced, unless each bale or package thereof
shall have attached to or accompanying it the proper
marks or evidence OF the payment Of the revenue
and permit OF the collector for such removal CT the
permit OF the assessor as herepJeore provided under
regulations Of the commissioner Of internal revenue
subject to the approval of the secretary of the treasury
or to convey or transport any cotton from any state In
which cotton is produced to any port or place in the
United States without certificate from the collector of
internal revenue of the district from which it was
brought and such other evidence the commissioner
OF internal revenue, subject to the approval of the
rotary OF the treasury may prescribe that the tax has
been paid thereon, the permit of the assessor as
herenbefore provided, and such certificate and eyi-
dence aforesaid shall be furnished to the collector of
the district to which is transported aud his permit
obtained before landing, dschaTgiug or delivering such
cotton at the place to which is transported as aore
said And any person or persons who shall violate the
provisions Of this act in this respect or who shall CON
yey attempt TO convey from any state in which cot
ton IS produced to any port place without the United
i5t2tes any cotton upon which the tax has not been
paid shall be liable to penalty Of one hundred dol
lars TOR each bale OF cotton SO conveyed transported
or attempted to be conveyed transported or to i'm
pTsonment for not more than one year, both and
all vessels and vehicles employed in such conveyance
transportation shall be liable to seizure and forfeiture
by proceedings in any court of the United States hav
ing competent jurisdiction. And all cotton so shipped
or attempted TO be shipped or transported without pay
meh OF tue tax or the execution OF such transpOrta
ton bonds or other security, provided in this act
shall be forfeited to the United States and the pro
ceeds thereof distributed according to the statute in
like cases provided.


SEC. 6. Ind be 1t f1tIei eaq,ed That upon articles
manufactured exclusively from cotton when exported
there shalb be allowed as drawback amount equal
to the internal tax which shall have been assessed and
paid upon such articles their finished condition and
in addition thereto drawback or allowance of as many
cents per pound upon the pound of cotton CLOTH yarn
thread, or knit t&bucs manufactured exclusively from
cotton and exported shall have been assessed and
paid in the form Of internal tax upon the raw cotton
entering into the manufacture Of said cloth or other
article the amount OF such allowance or drawback to
be ascertaned III such manner as NAV be prescribed by
the commissioner Of internal revenue under the drec-


ton Of the secretary Of the treasury and much of





June thirty, eighteen hundred and sixty-four, "To
provide internal revenue to support the government to
pay interest the public debt and for other
as now provides for drawback manufactured cot
ton, is hereby repealed.


SEC. Z Aad be at tater eaacI, That it shall be {he
duty Of every person, firm corporation, manufac-
turing cotton for any purpose whatever in any district
where cotton is produced to retprn 10 the assessor
assistant assessor of the district IN which such
acturc carried on, true statement in writing, signed
by him, and verified by his oath affirmation on or
before the tenth day of each month; and the first
rendered shall be before the tenth dav
of August eighteen hundred and sixty-six and shall
state the quantity Of cotton which such manufacturer
had on hand and manufactured, or in process of
the first day Of said month and each
statement shall show the whole quantity in
pounds, gross weight, of cotton purchased obtained
and the whole quantity consumed by him in any bust
process Of manufacture during the last prece
ding calendar month"; and the quantity and character
of the goods manufactured therefro and every such
consumer shall keep book in.which
he shall enter the quantity, in pounds Of cotton which
he has on hand the first day of August eighteen
hundred and siXty-siX, and each quantity or lot pur
chased obtained by him thereafter, the time when
and the party parties from whom the same was OBJ
tanned the quantity of said cotton if auv which is
the growth OF the collection district where the same is
the quantity if any which has not been
weighed and marked by officer herein authorized to
weigh and mark the same; the quantity, if any, upon
which the tax has not been paid, far as can be
thn Il NO