The advocate., 1892-04-06

improved and their value largely en-
HANGED by these sea voyages. They
are said to be equivalent to several
years of "aging."
In proof of this read the following
from the advertisement OF whole
sale liquor house offering some OF
these high priced liquors for sale.
In 1880 there was an over production Of whis-
kies all over the United States. The distillers
and wholesale dealers were greatly embarrassed,
their product being permitted by law to remain
In bond only three years. Congress, 10 order to
relieve their distress and remedy the difficulty,
enacted law, permitting the expectation Of
whslies to foreign lands to remain there as
long as desired by the owners, then to be reim-
ported to this country subject to the same taxa
ton as II they had remained at home and been
taken out Of bond at the end Of three years.
These whiskies have made two sea voyages and
are greatly benefited by them. We recommend
them to the trade as strictly pure, we'll mstured
and desirable for medical purpOses.-A. H. Drey-
fus & Co., wholesale liquor dealers
We also quote from the report OF
the commissioner of internal revenue
for 1887, page LXXXVIII.
Under existing internal revenue laws the time
In which tax is to be paid on spirits deposited In
q distillery warehouse is limited to three years
from tho date of entry OF the spirits into the
warehouse, and the allowance for leakage and
evaporation OF the spirits during that period Is
also limited by section Il of the act Of May %,
1880. But by Withdrawing for export spirits that
have remained In warehouses during the full
bonded period, and then holding them In foreign
warehouses until such time as demand may
bring them home, the pretended exporter or
subsequent purchaser Of the spirits secures
thereby not only an indefinite period within
which to pay the duty imposed by section $500,
Revised Statutes, but escapes payment of any
duty or tax on leakageS occurring during that
period, however great.
Section $500 Of Revised Statutes,
above referred to, reads as follows:
Upon the re-lmpOrtatlOn 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 or
drawback, there shall be levied, collected and
paid duty equal to the tax imposed by the In
ternal revenue laws upon such articles.
Section 1858, Revised Statutes,
provides:
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.
Now let rs refer again to Section
1852, Revised Statutes which reads
as follows:
Any merchandise subject to duty, with the ex-
ceptiOn OF perishabIe articles, also gunpOWder
and other explosive substances, except frecrack-
ers which shall have been duly entered and
bonded for warehOusing in conformity with ex-
iStiDg laws, may be deposited, at the option OF
the owner, importer, cOnsignee 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 provis-
ions of these sections is further prov
en- by the report of the commissioner
Of internal revenue, before referred
to. On page LXXXVII, after refer
ring to the spirits removed to foreign
ports and subsequently returned, he
says:
In addition to this quantity there yet remain
July /, 1887, In foreign storage houses some SIX