The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1892-05-18
THE WAREHOUSE DELUsIoN.

Some Information in Regard 10 the
Storing OF Bonded Spirits for Tax.
alton, which Should have been
Given TO the Public Long Ago..
We Get 1t Now, Thanks to Senator
COckrell.
WASHINGTON, May 9.-Some Of the Farm
ers' 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 1t Ia not the province
OF the Government To build ware houses for
any class OF producers, to which tne sdvo, ,;s
that If the Government can build ware hous-
es In which to store whiskey, there ought to
be no reasonable objection 10 the construction
OF ware houses for grain ana other products OF
farmers. Senator Cockrell. who believed that
this notion was an erroneous one. sent an In
auiry to the internal revenue commissioner,
Mr. Mason, and has received the following re-
OFFICE OF CoM'R OF INTERNAL REvENUE.l
WAsHINsToN, May Z, 1882.
The Hon. F. NJ. Cock rell, United States SEN
1e wbetber a the uaised states sU
out OF the Government funds. has built any
ware houses for the storage OF liquors or dis
titled spirits, and II 80, the number OF such
Under @ what authority Of law they were con-
structed. II not, TO explain VINO pullds the
bonded ware houses for dtstilleis, now they
are bonded, and upon What Terms splrlts are
stored therein and the revenue collected
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
tor this purpose. All distilled spirits. with
the exception OF brandy distilled from apples.
peaches and grapes, are deposited In ware
houses provided by the distiller himsel. Sec
tion 8,27I OF Revised Statutes provides that /:
Every distiIler shall provide. at his own ex-
pense, q ware house to be situated on ana 10
constitute part Of his disttllery premises, ana
to be used only for the storage OF distiiieo
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
produced or the spirits are deposited In a
bonded ware house erected by private indi-
vidual and stored there until the tax becomes
due, but In no case is the Government liable
spirits Of any kind. Before distiller COM
mences TO operate bis distillery he executes u
bond, the condition OF which, among other
things. is for the payment OF tax upon spirits
produced by them. When spirits are placed
in ware house, which he is required to pro-
vide, an additional bond, known az ware
housing 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 Gov
eminent has first lien upon the spirits them-
selves for the tax due thereon. Until tn tax
IL paid the Government has custody OF the
spiris by Its officers In these bonded ware
houses. At the expiration OF three years, or
use OF the spirits, the internal revenue tax OF
ninety cents gallon must be paid.
Very respectfully,
John W. Mason, Commissioner.