The advocate., 1892-04-06

q government paid storekeeper for
the full term of three years and
which were worth from 30 to 40 cents
at the time Of their deposit, may be
withdrawn without the payment Of
the tax for shipment to foreign
storehouses, where they may remain
for any desired length Of time under
going the "sging process" and con-
stantly rising in value. They may be
re.imported after an indefinite period
and stored in q custom house or other
government warehouse under the
same rules and regulations as other
merchandise, except that the duty to
be paid when they are sold, shall only
be equal to the internal revenue tax.
These goods may remain in the Gus
tom house or other government ware
house for another term Of three years
if desired, under the conditions i'm
posed by section 1880, Revised Stat
utes, as follows:
ANY merchandise In bond In any public or prl-
Vate warehouse may be withdrawn for cOnSump-
tlOn within one year from the date Of original
importation, on payment OF duties and charges
to which 1t may be subject by law at the time Of
such withdrawal; and after the expiration Of one
year from the date Of original Importation, and
until the expiration Of three years from such
date, any merchandise may be withdrawn for
consumption on payment Of the duties assessed
on the original entry and charges, and an addl-
tlonal duty OF 10 per centum Of the amount Of
such duties and charges.
But this is not the end yet. If, af-
ter remaining in a United States Gus
tom house in the care and custody Of
government officials for the space Of
three years the market is not salts
factory, or if the distiller can afford
to hold his goods for q still greater
perfection of the "aging process" and
another consequent increase in value,
the law most graciously makes pro
vision for still further extension Of
the loan Of the tax due when the liq'
uor first left the distillery. Section
1871 revised statutes, provides as
follows:
Any merchandise which may be deposited In
public store or bonded warehouse may be with
drawn by the owner for expectation to foreign
countries, or may be trans-shipped to any part Of
the Pacific or western coast Of the United states
at any time before the expiration of three years
from the date of the original Importation such
goods, on arrtudl at Pacific or lCesterB port, d
be subject to the same rules and regulations as y
originally imported there.
Merchandise withdrawn for expectation shall
be subject only to the payment Of such storage
and charges as may be due thereon.
Let us here pause and review the
history of the distiller's product up &c
the point at which we have arrived
As it leaves the distillery it is valued
at 80 to 40 cents per gallon above the
government tax. On each gallon 9
tax is due Of 80 cents. The law re-
quires:
Every dlstiller shall provide, at his olOn er
pense, warehouse, to be situated on, and Il
constitute part Of his dlStillery premises, and
to be used only for the storage Of distilled Splr
It's OF his own manufacture until the tax Thereon
shall have been paid; but no dwelling houS'
shall BIZ used for such puSpOSe, and no door
window or other opening shall be made or per
mltted In the walls Of such warehouse LEADING