The Newberry herald and news. (Newberry, S.C.) 1884-1903, 1892-05-18
WHERE IS YOUR WARE HOUSE.
The Government never Built One, and
Never Should.

WAsHINGToN, May 9.-Some of the
Farmers Alliance men in the South
and West who are advocating the ware
house system for adoption by the Gov
ernment have been met with the argu-
ment that it is not the province Of the
Government to build ware houses for
any class of producers, to which the
advocates of the ware house system
have replied that if the Government
can build ware houses in which to store
whiskey, there ought to be no reason
able objection to the construction of
ware houses for grain and other pro-
ducts offarmers. Senator Cockrell. who
believed that this notion was an errone-
Gus one, sent an inquiry to the internal
revenue commissioner, Mr.. Mason, and
has received the following reply:
OFFICE CoM'R INTERNAL REVENUE. |
WASHINGTON, May Z, 1892, !
The Hon. F. NJ. Cockrell, United
States Senate-Sir: I am in receipt of
your letter asking whether the United
States Government, out of the Govern
ment funds, has built any ware houses
for the storage of liquors or distilled
spirits, and if so, the number of such
ware houses, when built, the cost there
Of, and Under what authority of law
they were constructed. If not, to ex-
plain who builds the bonded wsre
houses for distillers, how they are
bonded, and upon what terms spirits
are stored therein and the revenue COL
lected thereon.
In reply I 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 public money for
this purpose. All distilled spirits, with
theexception of brandy distilled from
apples, peaches and grapes, are depo-
sited in ware houses provided by the
distiller himself. Section 3,271 of Revi-
sed Statutes provides that: "every dis
tiller shall provide, at his own expense,
a ware house to be situated on and to
constitute part ofhis distillery premises,
and to be used only for the storage Of
distilled spirits of his own manufacture
until the tax thereon shall have been
paid"
Distillers of brandy from apples,
peaches and grapes, exclusively, are
exempt from the provisions of this
statute. These distillers either pay the
tax upon the spirits as soon as produ-
ced or the spirits are deposited in
bonded ware house erected by private
individual and stored there until the
tax becomes due, but in no case is the
Government liable for any expenses
incurred in storing distilled spirits of
any kind. Before distiller commences
to operate his distillery be executes a
bond, the condition of which, among
other things, is for the payment of tax
upon spirits produced by him. When
spirits are placed in a ware house,
which be is required to provide, an ad-
ditional bond, known as "ware hous-
ing bond,' is executed for the payment
of the tax upon said spirits.
In addition to this distillers' premises
and apparatus are liable for the tax,
and the Government has first lien
upon the spirits themselves for the tax
due thereon. Until this tax is paid the
Government has custody Of the spirits
by it's officers in these bonded ware
houses. At the expiration Of three
years, or sooner, if the owner desires
possession!and use Of the spirits, the
internal revenue tax of ninety cents a
gallon must be paid.
Very respectfully,
JOHN w. MASON, Commissioner.