The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1883-07-07
my telegraph /, the Dlspa.ch.l


approved by Acknowledgement Brewster in
regard TO the proposed withdrawal Of
| spirits TO he shipped to Bermuda Is adj
dressed TO the Secretary OF the Treasury,
and says:
"iours OF May DIST states that large
quantities OF domestic distilled spirits now
remain in distillcry bonded warehouses
subject to tax payable within three years
from date OF their entry for deposit under
the act OF May %, 1880; and that the time
during which payment OF the tax Is sus-
pended upon 100000 gallons thereof
expires within the present calendar year;
and that YOU are informed that the owners
OF large quantity Of such spirits propose
TO withdraw II under section 1880 OF
the Revised Statutes and the acts of
June o, 1874, and March l, 1879, in
order TO ship 1t 10 Hamilton, Bermuda,
with the purpose after landing it there OF
shipping il back 10 this country and enter
ing Il either for warehousing or for con-
sumption under section $500, Revised
Statutes. claiming at the same time that
under the warehouse laws such spirits nav
remain in the warehouse without the pay
ment OF duties for period not exceeding
three years from the date OF their importa.
tion.-Section 2970, Revised Statutes. In
pursuance OF this plan several thousand
barrels OF spirits are now at Viewpoints
News, Va, for the purpose Of shipment.
Thereupon YOU aSk-first, is such shipment
Of whiskey, with such purpose and
intention, to Bermuda and landing
it there, an expectation within the intent
OF section 1880, Revised Statutes, and act
Of 1874 us: Laws ca; and does such ship
ment and landing there fulfil the c0nd-
tons OF expectation bond ard discharge
the whiskey from the internal-revenue tax
thereon? Second. Is such whiSkey, upon
its return to this country, entitled to be adj
mitted under section 300 OF the Revised
Statutes on the payment OF duty equal to
the tax imposed thereon hy the Internal
revenue laws? Third. Is il entitled, upon
its return to this country, to the rights and
privileges Of imported merchandise under
the warehouse laws, chapter Z, title 81, Re
vlsed Statutes!"
To the above statement you have June
23d) added as q variation the following,
which is also to be considered and made an
additional subject OF discussion:
/. Exporters propose to comply with all
the requirements of law in respect to the
exploration OF their whiskcy, so that the
transportation and export bonds shall be
cancelled and the whiskey exported legally
discharged from the lien the Government
has upon ii for intcrnal-revenue tax.
9. Arrangements have been made for the
storage OF whiskey in Bermuda for a pc
Rod OF twelve months and longer, at the
option OF the owners, at advantageous
rates OF storage, in climate which in 4
remarkable degree facilitates the ageing Of
whiskey.
3. No arrangements have been made for
the return OF said spirits, and that the
same. or any part thereof, will not be re-
turned TO this country except in response
to the demand OF trade, and that the eX-
portations are being made for the purpose
OF relieving an overloaded home market,
with the intention, in due course OF BUSH
ness, of making sale Of all that can pos
sbly be placed upon the British and CONT
mental markets.
4. 1t is the intention OF the exporters TO
preserve the identity Of the spirits cX-
ported, so that il market is found in the
United States for any portion OF ii, it can
| be offered as domestic distilled spirits re-
| imported, upon which Il duty equal to the
| internal-revenue tax will be levied and col
lected. :.
In the case put by you in your first note
In which the intention exists to carry spirits
now at Newport's News, Virginia, to Ham
llton. Bermuda, with the purpose after
landing it there OF reshipping il back to this
country, am OF opinion that there will be
no expectation, and consequently no i'm
portatiOn, so far, at all events. rs to en-
title the owners to any privileges connected
with expectation or importation. whether
to
class Of the provisions Of custom laws Is
1ditferent matter. and will be
best decided when specific case arises.
l. Landing specified in the bond referred
to in your first question is, by its
own words and by those OF the statute
which requires it, landing in course'of
an expectation. No landing at Hamilton,
therefore, in the case put by you is such
landing. Neither landing nor any other
detail, statutory or other, can Obviate the
necessity Of that intention, which is the es-
sence OF expectation. /, therefore, answer
your first question in the negative.
9. must add, OF course, that the case in
view is not within section $500 for the pur-
poses of your second question.
3. Equally such spirits Will not be entl-
tied to the rights and privileges referred to
] i'm your question.
| now ask your attention to the effect OF
the variations OF which you speak in your
second note premise that L understand
these statements TO affect cases in which
nothing else appears as to the intention OF
owners in shipping goods out 81 the coun-
try, for if they accompany the cases IN
which the intention is ascertalned 10 be
what YOU have already stated, L am OF
| AL ni,ac N theory
| az the owners fails them-there being no
expectation. So IL only the intention III
shining them abroad is for twelve months
storage III Bermuda. that also Is lncon-
sistent with expectation, as legal no,
ton OF emigration is gong ABROAD
with the intention OF not returning; SO
that OF expectation Is a seVerance-
a contingent change in the state OF the
market by which it may be profitable 10
bring them back Immediately, the bona tide
purnose as we'll as the act, however, being
to seek q foreign market. This would,
nevertheless, be an expectation, and upon
the return, Of course, an importation.
Nor would such expectation be defeated
by the incident OF preserving the identity
"of the goods" But il the only purpose
were to obtain for a time advantages which
some foreign port gives for improving
spirits. and mean while Of escaping
some home revenue regulation upon
domestic spirits, and acquiring after
return some home revenue priyl-
lege appropriate to foreign spirits,
! | submit that the statutory requisites
OF goods from the mass Of things belong
inc 10 this country with an intention oil
uniting them TO masses Of things belong
inc 10 some foreign country or other, all
emigration as above defined is attended
with a chance that the intention may after
wards Il. G., after actual removaD be
changed This chance does not affect the