The weekly Union times. [volume] (Union C.H., South Carolina) 1871-1894, 1892-05-20
wHEsE is YOUR WAREHOUSE
Tng GOVERNMENT NEVER BUILT ONE, AND
NEVER snoUTD.


Some Information in regard 10 Me Storing Of
I,ondsd Spirits for 7dgahon. tchieh shomd
hare bee Giren 10 Me Public Long ago.
WASHINGTON, May 9-Some OF the Far
go. ..:,,.-..so IN the South and wet
who are aiv. eating the warehouse system
for adoption by the Government have been
met with the argument that IL is not the
province Of the Government TO build ware
houses Tor any class of pro lucers, 10 which
the advocates OF the warehouse system have
repliei tb.t IL the G)yernment cm build
warehouses in which TO store wbiskey, there
ought 10 bc no reasonable objection 10 the
co,,struc,ion or warehouses; for grain and
other produces of farmers. Senator CocS'
reII. who believes that this notion was an
erroneous one, sent an inquiry to tho inter.
nal revenue commissioner, Mr. Mason, an
has re .tivel the following reply
OFFICE OF Conn or INTERNAL REVENUE,
WAsiirsGros, May 7, 1892,
The Hon. +. Nj. Cockrel, United States
Senaie-Sir: | am in recep, Of your letter
asking whether the United States Goyern-
meni, ut Of the Government FUNDS, has D"ii'
any warehouses for the storage ofliInors or
distilled spirts, aud # so the number "f
such warehouses, whcn iu'lt the cost mere
Of and under what authority OF In" ihey
were constructed If not, TO explain VINO
builds the bonded warehouses Tor distiiiers'
how they are bonded, md upon what terms
spirits aro stored therein ana Tue rcNch"t
collected thereon.
In roply 1 would say that the United
STATES does not now, and hls never. built
apy warehouses for distllers for the storage
of their liquors and disti led spirits. There
is no law authorizing The expenditure or
pub'ic money for this purpose. All dis illed
spirits, with the exception of brandy dis
An "a, ophnp md o., nos
deposited in warehouses proyided ~ LnG
as...Ner M,mss,f sceN " an. N. ..s St as.'SsSsv
naSsM psss,sss, ss s ss'%'0 ""i to b'
o,,ssHiy for the orage OF distilled $ ,irit,
II his own manufacture until the tax thereon
shall have been paid -
Dist lcrs Of brandy fr IN appl -, pelchss
and graHc', exclusively, aro excnp from The
provisions Of his statute. Thee di,trlcr,
either pay the tax NJ on the sp,r,t1 ~ soon
rs produced or the spirt1 are dcpo, it II in II
bonded warehouse s,rGctci by II Irivntc
individual aud stored ,h".c until the lax
becomes due, tut III no ct t is the G,ycrn-
ment lab'c for any tA@cnSys incur. cd in
storing distilled spirits ~ any kinl. H,f,i,
d'stillcr commences to OI ctu'c hS dis
tii!cry he executes u bond, the cuud ton of
which, among other thiug', is for the Iay-
ment Of tax upon sDirrts pGo .u"o By him
"h'" SPlrIIS are pilcci ~ warehouse
which he i rcuui CT I" provide an nlIiinual
bond, known ns "warchou-inc bond, ," is
executed for tho plymc't OF the tax upon
sail spirit.
In addition Ia this diStIl,Ys' prcnis $
and apparatus are liahlc fpc the tax aud ihc
government has Hrsi liru upon the spir.iS
thcmsclvc' fpr the tax dic thc'cnn. uutil
this tax Is paid thc Gnvcrnmcnt has custody
OF the s;ris by irs Offices in these bonded
warehouses. At the expiration of three
years, or sooner, if The owner desires Dos
session and use Of the spirits, the inisrnal
-fa1snaA- i~'--e erry Respectfully,
John w. MASON, Commissioners.