TITHE TAX COTTON. 
 
 Notice to Post Quarter Masters. 
 
 Columbus, Miss., Feb. 1,1864. 
 
 AS General Agent of the Produce Loan; I 
 am instructed by a Treasury Circular of 
 the date of November 16tb, 1863, to take pos- 
 session of all cotton collected in Mississippi by 
 Post Quarter Masters of the tax in kind and 
 receipt to them for the same, and am required 
 to establish general regulations. The following 
 are prescribed: 
 
 1st. In all cases of delivery, the act of Con- 
 gress makes it imperative that the cotton should 
 be projwrly ginned and packetl, in a secure 
 manner, and the instructions require that the 
 parcels shall be weighed and marked. It will 
 be sufficient to mark upon them the w(#iglit, the 
 letter T. and the initials of the p'anter. 
 
 2nd. Ill cases of actual delivery, Post Quar- 
 termasters and their assistants will cause the 
 parcels to be stored in a safe covered building, 
 and furnish this office a duplicate receipt for 
 the same Irom the warehouseman or party un- 
 dertaking the custody. And where several per- 
 sons aggregate their tithes into one parcel, 
 which is desirable, the same shall be indicatal 
 «)n the receipt. Siiould the storage be offi;cted 
 in a government building, the agent may re- 
 ceipt l(.r the same. 
 
 3d. Where the delivery is constructive, the 
 party retaining the possession shall s^ign an ob- 
 ligation to take due and proper care of the 
 cotton. 
 
 4th. Whenever the receipts and obligations, 
 m duplicate, provided for in sections 2 and 3 
 (of which blank forms will be furnished by me, 
 and are annexed,) are received at this office, to- 
 gether with the reports of the Post Quarter- 
 masters, which are required to be monthly, a 
 receipt will be returned for the cotton as having 
 been properly turned over. 
 
 .5th. In cases where cotton has been deliver- 
 ed a distance of over eight miles, the parties 
 ■will be entitled to compensation, if they require 
 it, at the rate of thirty cents her hundred pounds 
 for the excess, and assistant Quartermasters will 
 be provided with the funds for the payment on 
 receipts of their reports. If the delivery is to 
 be at a future time, an equitable rate for the 
 transportation will be awarded. 
 
 CHARL15S BASKERVILLK, of Colaur ^ 
 bus, Miss., is my Chief Assistant for the Statt. 
 and is authorized to receipt also to Post Quart* r 
 Mas'.ers, who are invited to report to the office 
 any dereliction of duty in parties having charge 
 of Government Cotton. 
 
 J. D. B. DeBOW. Gen. Agent. 
 The regulations above prescribed are acct;pi- 
 ed, and will be acted upon by all persons cm 
 ployed in this department 
 
 JAMES HAMILTON. 
 Major and Controlling Q. M. Tax in Kind. 
 
 PLANTEirs OBLIGATIOIV. 
 
 State of County Post Office and 
 
 date distance of phmtutiou Irom place o) 
 
 delivery miles. 
 
 The uudersigiii'd having had entrui^ted to h'S 
 charge by the General a^ent of the Produce 
 Loan forthisState — - pnekages or hales colto:'. 
 which are now securely put up and are of the 
 
 weight pounds, tlie .«auie being the anioun!, 
 
 of my tithe tax for the pa^•t y«ur, and being 
 marked with the letter T. and my own initials, 
 hereby l)ind my.^ell to fak2 due iind proper care 
 0." said cotton whilst under my charge, pro'ecf- 
 ing it from tlie weather and cattle, and to 
 deliver it whenever required. Not being re- 
 sponsible, however, for unavoidable nccidents to 
 the same from the enemy or by lire, etc , etc , 
 and to he jinid liy tlie Confederate States for all 
 transpor'ution of over eight miles at the custom- 
 ary rates. The place of delivery, which is my 
 
 usual siiipping point, is 
 
 [oigned] C. I>. 
 
 * 
 IVarclioiisc Receipt. 
 (Distance tran.'-porfation over ei.uht milc.< fur 
 
 which remuneration is as-ked, miles.) 
 
 State of , County, ' 
 
 P. 0. and d.ite. \ 
 
 The undersigned h«s received from A. iv. 
 
 Post Quarter. Master ot this district, pack 
 
 ages of cotton, of the aggregate weight — 
 pounds as alleged, th(! same being the tithe co' 
 
 ton of , and marked with hia initials auc 
 
 the letter T., undertakes the duties ot puljlic 
 warehouseman in regard to the same at the cus- 
 tomary rates, and will deliver the said cotlo i 
 whenever required to do so by order of the Soc ■ 
 retorv of the Treasury. (Signed) E. F. 
 
Hollinger Corp. 
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