Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1885-08-07
Mhiskax Exnort nenas.

WASHINGTON, August 5.--Attor-
ney. General Garland has sent to the
Secretary Of the Treasury an opinion
in reply to certain inquiries relating to
whiskey bonded for expectation, in
which he says: I" Sir,--I make the fol-
lowing extract from your letter Of the
2Sth ultimo Under the provisions Of
section 1880, Revised Statutes, the act
Of June 9, 1874, amendatory thereof
rs stat, G4), the holders Of distilled
spirits on which the tax has not been
paid are allowed TO export them IN
bond OF transport them in bond to a
port of export for expectation y; aid
then you ask for an opinion on three
questions.
Answer to first question In the
event that holders or owners Of such
spirits shall have failed within the seven
months specified in the bond given I'M
der the regulations Of the Inland Reve-
nue. Circular, No. 2S2,) to withdraw
them in fact from the distillery ware
house, forfeiture Of the bond follows,
and the spirits are not protected there
after from an old obligation for
q domestic tax. The effect Of
the bond, while in force and
before forfeiture, is to free the
spirits from such obligation. but this eff
feet ceases upon the forfeiture of the
bond. Any other construction, it is
respectfully submitted, would be an
evasion of the statute. The Commits
sioner Of Internal Revenue, with the
assent of the Secretary Of the Treasury
by Circular No. $50, above referred to,
has already provided for the assessment
of spirits covered by transportation or
expectation bond when they have not
been withdrawn from the warehouse
within the time named in the bond
for the delivery at the port from
which they are to be exported, and
see no sufficient reason for dis
turbing this regulation upon the
application of the principal and
sureties on such bond, and for good
cause shown the Commissioner Of In
ternal Revenue may, under existing
regulations, extend the time named in
the bond beyond seven months. If the
bond should become forfeited and the
time should not be extended, as above
indicated, the presumption would arise
that the intention to export had been
abandoned, and the Government would
assess the taxes due upon the spirits
and take steps TO collect the same, with
interest, as provided by Circular No.
go.
second. l am of opinion that the
spirits covered by expectation bond,
after the failure TO withdraw them and
after the forfeiture Of the bond, are
liable to distraint under the provisions
OF section 4 of the act Of Nay %,
1850.
Third. | answer that the condition
of the bond having been broken by the
failure to withdraw the spirits from the
warehouse the right of the Government
to proceed upon the bond is unques-
toned. At the same time, OF course,
the tax can be collected by distraint,
and, as the latter mode is most expe-
ditious, it would be advisable to resort
TO it first.
at is to be said, as a general rule
in matters of this kind, that the con-
struction of these statutes must be such
as is most favorable to their enforce
ment. There is no liberal interpreta-
ton in favor Of the individual to be in
dulged in, but, as statutes for the ac-
complishment of great public purposes,
they must be construed in manner to
reach those purposes and to carry out
the intention Of the Legislature in pass
ing them"
The Attorney General here cites sew
eral opinions, and continues 4" AS a
rule deducible from these decisions the
Government loses none OF its remedies
TO collect its revenue or debt,
unless there is an express repeal
or abrogation Of some existing rem.
edy. This is discussed in the opin.
ion Of my predecessor, already referred
to-"