Year: 1866


ing of cotton, the assessment and collection
of the tax, and he.removaI of cotton under
bond:


Treasury DEPARTMENT. OFFICE INT REv


Washington, July 81, 1866


The act Of July I3, 1866, provides that on
and after August !, 1866, 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 three cents. per pound.
and that such tax shall be and remain a Iein
thereon, in the possession of any person
whowsOever, from the time when such law
took effect, or such cotton is produced, until
the same shall have been paid The same
law prohibits, under severe penalties, which
take effect September j, 1866, the removal
of cotton out of the district in which it is
produced before the tax IS paid, unless it is
removed under bond or other security, ac-
cOmpanied by the permit of the assessor Of
the district


If, however, before September l. 1866, cot
ton should be removed out of the district IN
which it was produced without the payment
of the tax, or without being bonded, it will
be subject to the payment Of three cents per
pound by the holder thereof, wherever it
may be found; and IN such cases, if any
should occur, an Immediate assessment
should be made upon the helder, and if the
tax is not paid upon the demand Of the col
lector, the cotton may be seized under sec
ton forty-eight


Any cotton produced in the United States
prior to August l, 1866, which may be found
after that date beyond the limits of the dis
trict in which it was produced, no tax hav-
ing been paid thereon, viii be subject to the
payment of the tax of three cents per pound
by the holder, wherever found, except In the
following cases, VIZ:


Cotton removed under bond executed
prior to August /, 1866, in accordance with
the regulations Of the Secretary Of the
Treasury, dated October 9, 1865, which bond
does not expire until after August l. 1866,
will be subject only to the rate of tax two
cents per pound) in force at the time of the
execution of the bond


In all cases where cotton may have been
assessed and the assessment returned to the
collector prior to August /, 1866, such cotton
will be subject only to the rate 1.-TWO cents)
50 assessed, although the tax may not have
been paid prior to August !.


Places Of WeigAing, Etc.


Section authorizes the commissioner to
designate places in each collection district
where an assessor or an assistant assessor,
and collector or deputy collector, shall be
located, and where cotton may be brought



propriately marked. These places will be
designated, and public notice given of the
same from time to time as the proper infor-
nation IS received from the assessors and
collectors Of each district. At such places
an assessor or assistant assessor, and a col
lectOr or a deputy collector must be located,
and where found necessary, persons viii be
stationed there whose duty it will be to weigh
and mark the cotton, under the supervision
of the assessor or an assistant, who will be
appointed by the Secretary of the Treasury,
| under the authority conferred by section 8.
The fees of weighing and marking Will be
fixed by the Commissioner of Internal Rev
enue, and must in all cases be paid by the
! producer, owner or holder of the cotton for
whom the work is DONE


! The duty of the weigher and marker will
be to weigh each bale and mark its gross
weight thereon, with marking ink or paint
/ In large figures. The amount Of tax to be
! assessed upon cotton will be ascertained by
| deducting from the gross weight Of each bale
/ or package, four per -centum for tare. The
| assessor or assistant assessor located at the
designated place for weighing must either
| weigh and mark, or see weighed and marked
| each bale or package, and must keep an ex-
! act account of such weights and marks, and
/ also the name of the holder, owner, or pro
dueer for whom the cotton was weighed and
marked.


Weigbing at other than the designated places


Under the proviso of section 3, the owner
of cotton may have it weighed and marked
wherever it may be in the district, provided
he pays the necessary travelling expenses O1
the officers who do the work 1t is presumed
/ that these expenses can be readily agreed
upon by the parties, but in case of disagree
ment an appeal may be taken to the com
missioner. In no case, however, must ar
officer decline or delay to do the work be
cause of such agreement


When cotton is weighed at such places
the services of aregularly appointed weighel
may be dispensed with, provided the owner
Of the cotton provides for the performance
of all the manual labor connected with
weighing and marking. In all cases the as
SCISSOR, or an assistant assessor, must see th'
cotton weighed and marked and must keel
record Of the owner or person for whom
was weighed.


Assessors and collectors, as well as pro
ducers, owners, or holders Of cotton, viii
note that the weighing and warking Of thi
article Is herein provided does not cause tn
tax to accrue and become payable immedi
atelY thereafter. Cotton can be held within
the limits Of the district where produced
without payment Of the tax becoming due
at the option of the owner, unless sold 70
consumption IN the district


Withdrawals for transportation under bono
or upon payment Of the tax, can be made g
any time after weighing and marking.
account to be kept 5oitb producers Of cotton
In order to prevent confusion in the al
f sessment and collection Of the tax on cottOI
, after the same has been weighed and marke


each assessor is required to keep an aecou


with each person for whom cotton has bee
, weighed, similar to the account now keT
with manufacturers Of the goods produce
! by them monthly. This account wiz be d.
1 bited with the quantity Of cotton weighe
s and marked for each producer or owner, an
+ be credited with the quantity tTansporte
| beyond the limits Of the district in bond VI
: der permit granted by the assessor, or r
It moved upon payment Of the tax, as also wit


the quantity, if any, sold and delivered
any manufacturer or manufacturing con
! paDy for consumption in the district.
. RomoUat Of Cotton under Bond.
/ Under section 4, cotton may be remove
:, from the district IN which it has been pr
2 dueed to any one other district, without pa