Horace Gray

“ By section 3271 of the Revised Statutes it is enacted that every distiller shall provide at his own expense a warehouse, to be situated upon and to constitute a part of his distillery premises, and to be used only for the storage of distilled spirtits of his own manufacture until the tax thereon shall be paid, and not to open into the distillery or into any other building ”

“ And by section 3275, no fence or wall more than five feet high shall be built around the premises of any distillery, and every distiller shall furnish to the collector of the district as many keys of the gates and doors of the warehouse as the collector may require for any revenue officers authorized to inspect the premises, and the distillery shall be kept always accessible to any officer or other person having such a key. ”