BONDED WAREHOUSE. A warehouse for the storage of goods, wares and merchan dise, 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 Secre tary of the Treasury, and such appointment can be revoked at pleasure; Corkle v. Max well, Fed. Cas. No. 3,23L Goods in a bonded warehouse under the revenue laws, are in possessidn 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 The statutes regulating bonded warehouses, usually pro vide that goods deposited therein may be withdrawn for consumption within one year of the date of original importation, on pay ment of duties and charges ; Allen v. Jones, 24 Fed. 13.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 preserva tion while in the warehouse, unless entered for exportation and legally removed from the warehouse into the possession of the import 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. g42. The Tariff Act of 1913 re-enacts the former law, with an amendment permitting the manufacture of cigars in a bonded warehouse. Ore and met al smelting and refining works may be des ignated as bonded warehouses.