Alexandria gazette & daily advertiser. [volume] (Alexandria [Va.]) 1817-1822, 1819-05-03

have been made to this department, bg mef'
chants and officers of the customs, it ap-
Fears that difference of opinion is enter
tanned on variety of points in the act pas
sed on the Goth of April, providing for the
/, deposit of wines and distilled spirits, In
1 public warehouses, and for other purpo-
4 ses.
In order, therefore, to establish uni
formity of practice under that law. the
present occasion is embraced to state the
T! views oil this department, on the several
| points on which doubts exist.
According to the terms Of the act, wines,
or distilled spirits, to be entitled to draw
back, must be deposited in such public, or
other storehouses, as may be agreed upon
between The importer and surveyor, &c.
and on making the deposit, a bond is to be
given, y;atous surety, for double the amount
| of duties on the wines, or distilled spirits,
with condition for the payment of said du-
| ties, whether on wines or on distilled spir-
! its. in twelve calendar months, from the date
of such bond
! To obtain permit for the removal of
wines or distilled spirits, it is required that
the importer or his assignee, shall previous
ly give bond, NTH one or more surety or
sureties, to the satisfaction Of the collector,
in double the amount of the duties upon the
wines or spirits, in each case to be delive-
red, with condition for the payment of the
duties, at the same credits, to be computed
from the date of the permit, as could hare
been allowsd on bonds for the same articles
Jthey had not been deposited under the pro-
Uisions Of that act: "Provided, That the
time to be allowed for the payment Of the
duties upon any wines or spirits 50 de!ive-
red, or for any part of such duties, shall
not be such as to extend the credit beyond
the term Of tyslue calendar months, original
ly alloyed, upon depositing such wines and
spirits"
1t has been contende by some importers
that, according to the preceding regulations
they are entitled to the credits specified
in the 9th section Of the act, from the date
ofths permit, granted for the removal Of the
wines or distilled spirits.
To exemplify the construction thus con-
tended for, it will be supposed that distil-
led spirits imported from any other place
than Europe and foreign places, or islands,
situated on the eastern shores of America,
north Of the equator, or in its adjacent seas,
bays and CULTS, art deposited in the public
stores ON the lst of January, 1920, and a
permit for their removal is obtained on the
LIST Of April following. By the construc-
ton in question, the bonds to be given,
would be payable on the rst Of December
1890, and LIST OF February, and lst Of o.
tober, 1921; whereas the original bond
given at the time of the deposit Of the spir-
its, would have been payable on the LIST of
January 1891, consequently, the credit, for
part of the duties, would, by such con-
struction, be extended beyond the term Of
suelve calendar months, originally dlloued
1t is difficult TO reconcile the inconsisten.
cy which seems to exist between that part
of the Cd section, which says that bonds are
to be given with sureties, at the same Gre
dts, to be computed from the date Of the per-
init, US could haze been allosced on bonds
for the same articles, il they had not been de-
posted under the provis,ons Of the act; and
the restrictive clause in the proviSo imme-
diately following, which has been already
quoted.
But taking that proviso in connection
with other parts Of the act, and particular
ly the Sd section thereof, in these words,
"that if the duties on any wines or spirits,
deposited under the provisions of the act
shall not have been paid, or secured to be
paid, IN the manner described in the fore
going section, within the term oftuelve CAL
enda, months, from the time Of their ampor-
,at,on, it shall be the duty of the collector
to cause so much Of the wines or spirits, as
may be necessary, to be sold, &c. retain
ing the sum necessary for the payment Of
the duties which have not been secured or
paid" tie inference appears to me TO be
irresistible, that it was the intention OF the
. Legislature that, in no case of deposit Of
wines or distilled spirits, should the terms
of credit for the duties, or any part of the
, duties thereon, be extended beyond the