The Pickens sentinel. [volume] (Pickens, S.C.) 1871-1903, 1892-05-19
NOT BUILT BY THE GOVERNMENT.

Spirits for Taxation.


WASHINGTON, d. c., May H.
Some Of the Farmers Alliance men in
the South and West who are advocating
the ware house system for adoption by
the government have been met with the
argument that it is not the province of
the government TO build ware houses
for any class OF producers, to which tne
advocates OF the ware house system
have replied that if the government can
build ware houses III which to store
whlskcy, there ought t. be no rcasona-
bic obj ection TO the construction of ware
houses for grain and other products of
farmers. Senator Cockrcll, who be.
iieVcd that the notion was an erroneous
one, sent an inquiry to the internal rev.
enue commissioner, Mr.. Mason, and
has received the folio wing reply:
OFFICE OF
Con- II OF INTERNAL REVENUE,
WASITINGTON, D. c., May :, 1892 !
The III IN. +. M. Cockrell, Uuited
States Scnator--Sir: / am in receipt of
your letter asking whether the United
States government, out of the govern
mcnt fdnds, has built any ware houses
Tor 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 thew
were constructed. If not, to explain
who builds the bonded ware house for
distillcrs, how they are bonded, and
upon what terms spirits are stored there
i'll aud the revenue collected thereon,
In reply | would say that the United
States does not now, and has never
built any ware houses for dis,illers for
the storage Of their liquors and distilled
spirits. There is no law authorizing
the expenditure orpublc money for this
purpose. All distilled spirits, With the
exception OF brandy distilled from ap-
pics, peaches and grapes are deposited
IN ware houses provided by the distiler
himself. Section 1921 of Revised
Statutes provides that: "Eyery dlst.l-
lcr shall provide at his own expense, a
ware house 80 be situated on and to con-
,ltutc part of his distillery PREMISE. !.
"nd to be used only for the storage of
distilled spirits Of his own manufacture
un1H :hG tax thereon shall have been
paid"
Dlstlilcrs of brandy from apples,
peaches and grapes, exclusively are eX-
cmpL from the provisions of this statute.
These distillers either pay the tex upon
the spirits as soon as produced or de-
posted 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 a distiller
commences 10 operate his distllCry he
executes bond, the condition Of which,
among other things, Is for The payment
OF tax upon spirits produced by him.
When spirits arc placed in a ware house,
which he is required TO provide, an ad-
Gitional bond, known as the "warc
house bond," is executed f)r the nav.
mcnt OF the tax upon SAID spirits,
In addition to this distillcrs' premises
aud apparatus are liable for the tax, and
the government has first lien upon the
spirits themselves for tic tax due there
on. Until this tax is paid The govern
mcnt has custod Of the spirits by its
officers in thes JCndcd ware houses.
AT the expiration Of three years, or
sooner, If the owner desires possession
and use OF the spirits, the internal rev.
cEuc tax OF 30 cents Il gallon must be
pa!d. Very respectfully,
JOIN w. MASON,
Commissioner