The advocate., 1891-10-28

Section 1850 OF Revised Statutes
above referred 70, reads as follows:
Upon the re-impOrtasiOn Of articles once ex
ported, Of the growth, product or manufacture
OF the United States, upon which no internal tax
has been assessed or paid, or upon which such
tax has been paid and refunded by allowance OF
drawback, there shall be levied, collected and
paid duty equal to the tax imposed by the ia
ternal revenue laws upon such articles.
Section 2958, revised statutes, pro-
videe:
Cellars and vaults of stores for storage Of wines
and distilled spirits only may, at the
discretion Of the Secretary Of the Treasury, be
constituted bonded warehouses for the storage
Of such articles, under the same regulations and
conditions as required In the storage Of other
merchandise.
Section 1882 further provides:
Amy merchandise subject TO duty, with the OK
ception Of periShable articles, also gunpoWder
and other explosive substances, which shall have
been duly entered and bonded for warehOuSlng,
In conformity with existing laws, may be dOpos-
tied, az the option OF the owner. importer, con-
Signee or agent, at his expense and risk In any
public warehouse owned or leased by the United
States.
That re-imported liquors are thus
stored in custom houses and govern
ment warehouses under the provig-
ions Of these sections is further proven
by the report Of the Commissioner Of
Internal Revenue, before referred to,
On page LXXXVII, after referring
to the spirits removed to foreign
ports and subsequently returned, he
says:
In addition to this quantity there yet remain,
July lSt, 1887, in foreign storage houses some six
or seven million gallons Of domestic spirits,
which win doubtless be returned to this country
at no distant day, and which, II admitted under
section $500, revised statutes, win. under exist
ing laws and regulations, be entitled 70 ware
hOuHlng privileges conferred by section 1882,
revised st&tnteS. VI ,rri ..'et>- a's
There is no mistake them about this
warehouse privilege. Liquors which
have remained in the distillery ware
house under the care and custody of
a government paid storekeeper for
the full term Of three years and which
were worth from 30 to 40 cents at the
time Of their deposit, may be with
drawn without the payment of the
tax for shipment TO foreign store
houses where they may remain for
any desired length Of time undergo
ing the "aging process" and constant
ly rising in value. They may be re-
imported after an indefinite period
and stored in q custom house or other
government warehouse under the
same rules and regulations as other
merchandise except that the duty to
be paid where they are sold, shall
only be equal to the internal revenue
Tax. These goods may remain in the
custom house or other government
warehouse for another term Of three
years if desired, under the conditions
imposed by section 1880 revised stat
utes, as follows: 80
Any merchandise In bond In any public or prl-
VAte warehouse may be withdrawn from con-
sumption within one year from the date Of Orlgi-
nal importation, on payment Of duties and
charges to which It may be subject by law at the
time OF such withdrawal; and after the explra-
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