The Red Cloud chief., 1892-05-20
NO WHISKY WAREHOUSES;.

COMMISSIONS Mason says the Government
Has Never Built Warehouses For DistiIl-
ers To store Their Products.
WASHINGTON, May 1O.-Some Of the
Farmers Alliance men In the south and
west who arc advocating the warehouse
system for adoption by the government
have been met with the argument that
II In not the province of the government
10 build warehouses for any class Of
producers, 10 which the advocates OF the
warehouse system have replied that II
the government can build warehouses
TO bc no reasonable objection TO the con-
struction of warehouses for grain and
other products for the farmers. Sem
stor Cockrcll. who believed this notion
was mn n one, vent an inquiry
to Internal Revenue Commissioner Ma
son aud no has received the following
reply:
OFFICE or THE COMMISSIONER or INTER-
NAL REvENUE, wAsHiSGroN, Ia G.. May z,
1871. Hon r. M. Cockrcli. United States Sen.
ate: Sir-I am In receipt Of your letter asking
whether thu United States government, out OF
government funds. has built any warehouses
for tho storage OF liquor or distilled spirits.
and, II NJ, the number OF such warehouses;,
when built the cost thereof, md under what
authority of law they were constructed II
not, to explain who builds bonded warehouses
for distillers, how they are bonded. and upon
what terms tho spirits are stored therein and
the revenue collected thereon.
In reply I would say that tho United States
does not now and has never built any ware
houses for disttllers for tho storage Of their
liquors and distilled spirits. There Is no law
authorizing tho expenditure Of the public money
for this purpose. All distilled spirits. with tho
exception OF brandy distilled from apples.
peaches and grapes, are deposited In q ware
house provided by the distiilcY himself SEQ.
ton ss7i OF the revised statutes provides that
every distillcr shall provide ut his expense o
warehouse, 70 be situated ON and 10 constitute
q part OF his distillcry premises, and 10 be used
solely for the storage OF distilled spirits OF his
wi manufacture until the Tux thereon shall
have been paid"
Dlstillcrs Of brandy from apples, peaches and
grapes exclusively arc exempt from the pro.
visions Of that statute. These distillcrs pay
the tax upon the spirits ~ soon ~ produced or
the spirits IRE deposited In o bonded warehouse
erected by q private individual and stored
there until tho tax bc,omcs due, but In no case
In tho government liable for any expenses In
Cured In the storage Of distilled spirits Of any
kind. Before n distilier commences TO operate
his dIstillcry no executes u bond, tho condition
OF which, among other thinss' IL for the pay
ment OF the tax upon the spirits produced BY
When tho spirits are placed In tho
warehouse, which no is required 70 provide, an
additional bond. known ~ tho warehouse
bond " In executed for the payment Of the tag
upon said spirits. In addition TO this. tho dis
tllcry. premises and apparatus nre fable for
the tax, and the government has q first lien up
on the spirits themsolver for the tax duo there.
on
Until tho tax Is paid tho government has tho
custody Of the spirits BY Its o ficers In these
bonded warehouses A. tho expiration OF three
years, or sooner, II the owner desires tho use Of
tho spirits, tho internal revenue tax OF ooc o
gallon must be paid. Very respectfully yours.
JOHN W. MASON. Commissioner