Regulations Concerning the Weighing and Marking of Cotton; the Assessment and Collection of the Tax, and the Removal of Cotton Under Bills of Lading : September 16, 1867

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U.S. Government Printing Office, 1867 - Cotton - 22 pages
 

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Page 9 - ... prescribed by the Commissioner of Internal Revenue, subject to the approval of the Secretary of the Treasury...
Page 19 - September, 1866, for the owner, master, super-cargo, agent, or other person having charge of any vessel, or for any railroad or other transportation company, or for any common carrier or other person, to convey or attempt to convey, or transport any cotton, the growth or produce of the 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...
Page 7 - Each weigher, upon being notified of his appointment, and before entering upon the discharge of his duties, must take the oath of office prescribed by the act of July 2, 1862.
Page 19 - That it shall be unlawful from and after the first day of September, eighteen hundred and sixty-six, for the owner, master, supercargo, agent, or other person having charge of any vessel, or for any railroad company, or other transportation company, or for any common carrier, or other person, to convey or attempt to convey or transport any cotton, the growth or produce of the United States, from any point in the district in which it shall have been produced...
Page 4 - Revenue is hereby authorized to designate one or more places in each collection district where an assessor or an assistant assessor and a collector or deputy collector shall be located, arid where cotton may be brought for the purpose of being weighed and ap...
Page 11 - States, and upon which no tax has been levied, paid, or collected, a tax of three cents per pound, as hereinafter provided ; and the weight of such cotton shall be ascertained by deducting four per centum for tare from the gross weight of each bale or package...

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