The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1867-09-13
New Regulations or the Bureau OF An.
fernal Revenue.

mode Of establishing bonded warehouses;
it is requisite that the owner or occupan,
shall make application to the collector q,
internal revenue for the district. do.
scribing the premises, the location. and
the capacity Of the same, and setting forth
the purpose for which the warehouse l.
proposed to be used, whether for storing
his own merchandise, or for general storage
OF merchandise in bond. The application
Will also state the class Of articles for the
storage of which the warehouse isto be used
This application should be accompanied
by sketch or diagram showing the rela.
tive position Of the warehouse to the dis.
tl'iery, refinery, or factory, and other sur
rounding buildings, and must be accompa-
hied by certificate, properly stamped,
signed by the officers of two pr more in
surance companies, that the premises Of
tered are suitable, and may be insured at
the usual rates for like property. After
which, upon an examination and inspec-
ton OF the premises by the collector, and
the execution ofthe proper bond, report
in writing should be mailed by the collec-
tor to the commissioner of internal reve-
nue., together with First, the application
and diagram; second, the insurance certi-
icates; third, a certified copy of the bond,
on which the collector will endorse his GER
tlticatc of the suflicency of the penalty
and the responsibility of the obligors and
fourth, the name Of q proper person to act
as storekceper Of the warehouse. The
following appears in relation to the gene
raj regulations regarding warehouses of
both classes.
Class 4 Wdreh0uSes.-A warehouse of
this class for the storage of distilled spirits
may be a building suitable for the pur-
pose, or secure room in suitable build
ing but no dwelling house shall be used
for such purposes, and no door, window,
or other opening shall be made or permit
ted in the walls thereof leading to any
other room or building used for any other
purpose, or with the distiliery. Nor shall
such warehouse be under the same roof or
in the same building with a rcdistilling or
rcctifying establishment, or in premises
adjoining thereto. These rules, so far as
applicable, will govern warehouses in Class
\ used for the storage of mineral oil, to-
bacco, SC.
Class b Wurehouses.-A warehouse of
this class must be an entire building, and
to be first-class warehouse according to
the classification Of fire insurance COM
panies Of the city and place, or Of the
Board Of Fire Underwriters where such
exist, and when adjoining the building it
must be separated theretrom by brick or
stone wall, in which no door or other open
ing shall be permitted. No goods what
ever shall be stored in the bonded premises
except such as ere allowed TO be stored
under the internal revenue laws and regu-
latons.
No general bonded warehouse of class
B for the storage of distilled spirits shall
be located where their manufacture is
carried on in the premises adjoining, nor
shall any distiller or any other person en-
gagged in the production or Redistribution of
spirits be intrustcd in such warehouse
otherwise than in storing goods in the
same under a warehousing bond. In the
cities Of New York, Boston, Philadelphia,
Baltimore, Pittsburg, Cincinnati, Chicago,
St. Louis, Louisville, New Orleans, and
San Francisco, no general bonded ware
house will be authorized or permitted OF
less capacity than 5000 barrels, except
upon special application, based upon rea-
SONS which may be deemed satisfactory to
| the department.. And it is also made re-
quisite that a conspicuous sign must be
placed over tho front entrance Of each, or
upon the outer wall, so that it can be
plainly seen and read from the street.
The regulations also give full and specific
directions with reference TO the "mode OF
deposting goods III bonded warehouses,
class A." and also in regard TO their trans
| fer from one warehouse to apother in the
same district in city districts.
Heretofore transportation bonds only
have been required for the transportation
of goods in bond to another bonded ware
house but hereafter, in addition to the
execution Of bond, it is prescribed that
the merchandise shall be consigned in the
name of the collector Of the district from
whence shipped to the collector OF the dis
trict to which it is destined, and contrac,
of afireightment must be made with we'll
known, regularly established, and response
BILE transportation company, by whose
duly authorized agent bills Of lading OIL
shipping bills of the merchandise emhody-
ing the contract must be signed and de.
| livered to the collectors in whose names
shipments are made.
By shipping goods under bills of lading
| in this manner the custody of the property
will be continuously retained by the Go
vernment, and thus an additional security
will be given, which may justify the extern
sion of the privilege of transporting good:
without the payment Of tax. Owners o
bonded goods, by thus furnishing to the
Government the double security of {
guarantee bond and consignment under
bills of lading from one collector to an
other. will be allowed to withdraw anC
transport such goods from any bonded
warehouse to another district. The sys-
tenn of transporting goods for expectation
is abolished. With regard to the time al
lowed for transportation in the Atlantic
| States, the collectors are informed thai
thirty days is the maximum allowed, bu
they are specially enjoined to allow on J
| the time required when less time is needed
| As to the withdrawal Of distilled spirits
and mineral oil from warehouse for re
distilation, rectification, or change Of
package, the following appears:
The application for the withdrawal o
spirits must specify the purpose for which
the applicant desires to withdraw them
whether for Redistribution, rcctiicatlon, OF
change of package, and also what particu
lar brand of spirits, as known to the trade
he intends to make. The bond given by
the applicant must contain the condition
that he will return to the same bondec
warehouse from which the spirits were re-
moved the proper number OF gallons O
the identical spirits withdrawn, and OF the
particular brand mentioned in the appll
cation for removal. The collector VII
also require the owner or proprietor OF the
bonded warehouse in which the spirits