The advocate., 1891-08-05

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brandy distilled from apples or peaches.
II il is q great hardship for the dis
tiller to be compelled to sell his pro-
duct "before it will command a ready
sale and before a profitable market
can be obtained" why is it not like
wise a hardship for the farmer to be
compelled to sell his product before a
profitable market can be obtained!
And if this condition of things justi-
fies the government in providing stor-
age for these liquors until there is
q profitable market for them, why not
as we'll provide storage fos farm pro-
ducts until they can likewise find q
profitable markets
But there is still another kind of a
government warehouse where these
liquors are stored. The distiller
may hold his product in a distillery
warehouse in the care and keeping of
q government paid storekeeper for
the full term OF three years without
the payment Of a single cent of the
government tax. AT the end of that
time, if the demand and the price are
still unsatisfactory, he may withdraw
it for shipment abroad without the
payment of a cent of tax. He may
leave it in foreign storehouses for any
length of time he chooses, and then
return it TO the United States as ''re-
imported" "spirite, when it will be stored
in the United States custom houses
for two or three years longer and
still no tax be paid; and finally when
it is sold he pays the import duty and
not the tax. This kind of business
has been going on for years, and
large quantities of American spirits
are thus stored abroad awaiting a
profitable market. We do not ask
the journal to take our word for
this. We quote again from the re-
port of the commissioner for 1887:
The spirits referred to In the preceding state
ment, and upon which a customs duty has been
paid, were removed from distllery warehouses
for export under internal revenue laws section
$3.50, revised statutes act of June 0, 1874, and
upon their return to this country were entered
under section $500, revised statutes Of the GUS
toms laws, as rC-impOrtCd spirits.
In addition to this quantity there yet remains,
July 1, 1883, In foreign storage houses, some six
or seven million gallons Of domestic spirits
which will doubtless be returned 10 this country
at no distant day; and which, II admitted under
section 900, revised statutes. will, under exist
ing laws aud regulations, be entltlad to ware
housing privileges conferred by section 2,062, re-
Vlsed statutes.
In an opinion rendered by tho attorney gen.
eral under date OF July q 1885, It is held In effect
that a Shipment OF domestic spirits to foreign
port with the intention OF bringing the spirits
back TO this country Is not an expectation within
the meaning and intent OF the statute; aid does
not, under such circumstances, entltle the
spirits upon their return to be entered under
section 1900, revised statutes as re-impOrted
spirits.
Guided by this opinion, regulations have from
time TO time been Issued with the view OF Secur-
Ing bona nde expectations, and preventing entry
under section 900 Of any distilled spirits that
have not been actually exported. While effect
Ing their purpose as to Withdrawals In most In
stances these regulations have proven to be OF
but little practical value In preventing wrongful
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