The Marietta journal. [volume] (Marietta, Ga.) 1866-1909, 1892-05-19
NO FAyORS ARE GIVEN.

The Farmers, Alllancemen IN the
South who are advocating the ware
house system for adoption by the
govern nent have been met with the
argument that it is not the privince
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 whisky
there ought 10 be no reasonable OBJ
lection to make to the construction
of warehouses for grain and other
products OF farmers.
Senator Cockrell, who believed
that this notion vas an erroneous
one, sent an inquiry to Internal
Revenue Commissioner Mason and
has received the following reply:
1.-THE COMMISSIONER REPLY.
"Office of Commission Of Internal
Revenue. Washington, May T.
Hon. +. NJ. Cockrell, United States
Senate.-Sir: | am in receipt of
your letter asking whether the Uni
ted States government out of gov
eminent funds has built any ware
houses for the storage Of liquors or
distilled spirits, and if 50, the num-
Der of such warehouses, when built,
the cost thereof, and under what
Authority of law they were con-
st7ucted ; if not, explain who builds
bonded warehouses for distillers,
how they are bonded, and upon
what terms spirits are stored therein
and the revenue collected thereon.
II reply l would say that the
United States does not now and has
never built any warehouses tor dis
tillers for the storage oftheir liquors
and distilled spirits. There is no
law authorizing the expenditure Of
public money for this purpose. All
distilled spirits with the exception
of brandy distilled from apples,
peaches and grapes are deposited in
a warehouse provided by the dlstil-
Ter himself. Section 1921 of the
revised statutes provides that "ev-
cry distiller shall provide, at his
own expense warehouse, to be sit
uated on and to constitute part of
his 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" Disti!lers of brandy from
apples, peaches and grapes exclus
lively are exempt from the provis-
ions OF this statute. These distillerE
either pay the tax upon the spirits
as soon as produced or the spirits
are deposited in a bonded warehouse
erected Ly a private individual and
stand there until the tax becomes
due, but in no case is the govern
ment liable for any expenses incur
red. In the storing the distiller ex-
ecutes a bond, the conditions of
which, among other things, is for
the payment of the tax upon the
spirits produced by him, and, when
the spirits are placed in the wares
house which he is required to pros
vide. and additional bond, known as
a warehouse bond" is executed
for the payment of the tax upon
said spirits. In addition to the dis
tillery, premises and apparatus are
liable for tax. The government has
first lien upon the spirits them
selves for the tax due thereon.
Until this tax is paid the govern
ment has the custody of the spirits
by its off GERS in these bonded ware
houses. At the expiration of three
years or sooner, it the owner desires
the possession and use Of the spirits
the internal revenue tax of 80 cents
a gallon must be paid.
Very respectfully,
John W. MASON, Commissioner"