bonded warehouse

Bonded warehouses are established for the storage of spirits to be placed therein to secure the payment of the duties imposed by law.

A warehouse for the storage of goods, wares and merchandise, deposited pursuant to law, held under bond for the payment of duties or revenue taxes. Under the act authorizing persons to keep a warehouse for the storage of dutiable goods, it was held that no person has any right to do so unless appointed by the Secretary of the Treasury, and such appointment can be revoked at pleasure; Corkle v. Maxwell, Fed. Cas. No. 3,231. Goods in a bonded warehouse under the revenue laws, are in possession of the sovereign and no lien can be obtained thereon by a creditor; In re Johnston, Fed. Cas. No. 7,424. The statutes regulating bonded warehouses, usually provide that goods deposited therein may be withdrawn for consumption within one year of the date of original importation, on payment of duties and charges; Allen v. Jones, 24 Fed. 13. The Tariff Act of 1909 makes the period of withdrawal three years; sec. 20. The goods cannot be transferred from the original packages for safety or preservation while in the warehouse, unless entered er; W. H. Thomas & Son Co. v. Barnett, 144 Fed. 338, 75 C. C. A. 300. The expense of storage of imported merchandise pending inspection and analysis under the Pure Food Law should be borne by the government and not by the importer; U. S. v. Acker, Merrall & Condit, 133 Fed. 842. The Tariff Act of 1913 re-enacts the former law, with an amendment permitting the manufacture of cigars in a bonded warehouse. Ore and metal smelting and refining works may be designated as bonded warehouses.

Ses WARE-