The Iola register. [volume] (Iola, Allen County, Kansas) 1875-1902, 1892-05-20
NO WHISKY WAREHOUSES;.

I CGE1missiorer Mason SAYS the Goyernne1s
/, Has Never Built Warehouses For DistiIl-
| crs to store Their Products.
] WASHINGTON. Nay 10.-SJ 1ne of the
Farmers Alliance men III tho south aud
west who are advocating the warehouse
system for adoption by the government
have been met with the argument that
1t is not the province of the government
to build warehouses for any class OF
] producers, to which the advocates of the
warehouse system have replied that il
the government can build warehouses
in which to store whisky, there ought
TO be no reasonable objection to the con-
| struction of warehouses for grain and
other products for the farmers. SEN
ator COclireli, who believed this notion
was an erroneous one, sent an inquiry
| to Internal Revenue Commissioner Ma
| son and he has received the following
reply:
OFFICE OF THE COMMISSIONERS OF INTER
NAL REVENUE, WASHINGTON, D. c.. May :,
lS92-Hon +. NJ CocSrell United States Sen
ate: Sir-I an in receipt of your letter asking
whether the United States government, out OF
/ government funds, has built any warehouses
for the storage of liquor or distilled spirits.
and, II so, the number Of such warehouses.
when built, the cost thereof. and under what
authority Of law they were constructed II
not, 10 explain who builds bonded warehouses
for distillers. how they are bonded and upon
what terms the spirits are stored therein and
the revenue collected thereon.
In reply would say that the United States
does not now and has never built any ware
houses for distillers for the storage of their
| liquors and distilled spirits. There is no law
authorizing the expenditure OF the public money
for this purpose AL distilled spirits, with the
exception OF brandy distilled from apples.
peaches and grapes. are deposited in q ware
house provided by the distiller himself. Sec
ton Ss7l Of the revised statutes provides that
'every distiller shall provide at his expense
warehouse, TO be situated on and to constitute
part OF his disti.lery premises. ani to be used
solely for the storage of distilled spirits OF his
own manufacture until the tax thereon shall
have been paid"
Distillers of brandy from apples. peaches aud
grapes exclusively are exempt from the pro-
visions Of that statute. These distillers pay
the tax upon the spirits soon rO1uced or
the spirits are deposited in bonded warehouse
erected By q private individual and stored
there until the tax becomes due but in no case
is the government liable for any expenses in
CURED in The storage of distilled spirits of any
kind. Before q diStiller commences to operate
his distillery he executes a bond the condition
of which, among other things. Is for the pay
ment of the tax upon the spirits produced by
him When the spirits are placed in the
warehouse, which he is required to provide,
additional bond, known as the warehouse
bond is executed for the payment OF the tax
upon said spirits. In addition to this the dis
tiuery, premises and apparatus are liable for
the tax, and the government has first lien up
on the spirits shemSelver for the tax due there
on
Until the tax is paid the government has the
custody of the spirits by its officers in these
bonded warehouses. At the expiration Of three
years, or sooner, if the owner desires the use OF
the spirits. the internal revenue tax of DC
gallon must be paid. VERY respectfully yours.
JOHN ". MASON. Commissioner