The weekly Union times. [volume] (Union C.H., South Carolina) 1871-1894, 1892-05-20
WHERE Is YOUR WAREHOUSE
TnE GOVERNMENT NEVER BUILT ONE, AND
NEVER sBouTp.

Some attenuation in regard 10 III. Storing Of
Bondsd Spirits for 3drdtioR, ,chich shOUid
haze bee Gjrea 10 he PH6iic Long Ago.
WASHINGTON. May 9.-Some of the Far
mers Alliance men in the South aud we,t
who are aiv eating the warehouse system
Tor adoption by the Government have been
met with the argu nent that il is not the
province Of the Government to build ware
houses Tor any class of pro iucerS, 10 which
the advocates ot the warehouse system have
replied thst ii the Government cin build
warehouses in which to store whiskey, there
ought to be no reasonable objection TO the
construction OF Warehouses for grain and
other produces of farmers. Senator CvcS-
rell, who believei that this notion was an
erroneous one. sent an inquiry to the inter-
nal revenue commissioner, Mr.. Mason, an
has :,ivei the following reply:
OFFICE OF CoM'R OF INTERNAL REvENUB,O
WAsuiNGroS, May I, 1892, !
The Hon. +. NJ. Cockreil, UOited States
Senate-Sir: l am in receipt Of your letter
asking whether the United States Govern-
men', ,ut of the Government funds has built
any warehouses for the storage ofliquors or
distilled spirits, aud # so the number Of
such warehouses, when hult, the cost there
Of, and under what authority of law they
were constructed If not, to explain VINO
builds the bonded warehouses for distillers,
how they are bonded, and upon what terms
spirits are stored the -ein and the revenue
collected thereon.
ln reply l would say that the United
States does not now, aud hls never built
any warehouses for dstillers for the storage
of their liquors and disti led spirits There
IS no law authorizing the expenditure of
puo ic money for this purposa. All dis illed
spirits, with the exception Of brandy dis
. niied IRON apples, PEACHES, and gsapcs, are
deposi.e in q, :,
FSfaIuIes provides thst .Esery di ,tilIeS
S5helt prov iilc ;ne Ills own expense, "a volI
n11S laaiens6 and tsAr5
dfstflpryf pre- rises, anF1 TO -sbe
lSSsSaly for the Storage of disiii!edss airits
-sShis owr manufacture uutil the tax thereon
ssShaH havc been paid
st< .Dis'i le-s Of brandy fl IN apples, peaches
: aud grages, exclusively, are exempt from the
provisions of this statute. Thee diSt,,lers
either pay the tax ~ on the spirits as soon
rs produced or the spirits are deposit ii III u
bonded warehouse .trectci by Il private
individual aud stored Ihcc until the tax
becomes due, hut in no ca is the Cavern
ment liab'e for any CXYcnsgS incur. ed II
storing distilled spirits Q; any kind. BefDr,
dstillcr commences to OF crate his dis
tilery he executes bond the condition OF
which, among other things, is for The pay
ment Of tax upon spirits pro!uco by him
When spirits are pliccd III warehouse
which he i rcqui cl to provide an addiioua
bond, known rs \ "warchou-ing bond, Il
executed FOR the paymcat OF the tax upor
said spirits.
In addition to this distill,Ts premisc
and apparatus are liahlc f)r the tax, and til
Government has first lien upon the spirits
themselves for the tax due thereon. Uuti
this tax is paid the Government has custod
Of the s%irits by lis officers in these bondet
warehouses. At the expiration of thre
years, or sooner, if the owner desires LOS
sAA-i"''- -a''-i .s-ery respectfully,
JOHN w. MASON, Commissioners