86 N.Y. 187 | NY | 1881
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The differing views of the judges of the learned court whose decision is before us, as to the proper construction and effect of the receipt, indicate difficulty in the question, but we think it was well disposed of. Not only must the provisions of the United States Statutes control, but the contract appears to have been actually made in reference to them. It acknowledges the receipt of the whisky, not generally, but for "storage" in the "distilling bonded warehouse;" and while it is dated 25th January, 1876, states that the whisky was made in March, 1875, and contains a guaranty that the loss by evaporation, etc., shall not exceed two and one-half gallons at the time of "withdrawal." These phrases represent facts or conditions made important by statute. The defendants were warehousemen, not in the usual sense, but from necessity and force of law. Their duties were by statute confined to a single article, and that of their own production. As the place of storage of that article is defined by statute, so is the length of time prescribed during which the storage may continue. As distillers, they were required to provide a warehouse on their distillery premises, constituting a part of it and to be used only for the storage of distilled spirits of their own manufacture until the tax thereon is paid. This upon approval by the proper officer "is declared to be a bonded warehouse of the United States, to be known as a distillery warehouse" (R.S. of *192
U.S., § 3271), and placed in the joint custody of the proprietor thereof and a storekeeper assigned to it by the government. (R.S. of U.S., § 3274.) With formalities prescribed by statute, spirits distilled by the owner are removed into this warehouse (§ 3287) under an entry which must contain among other things (§ 3293) the name of the person making it, the date thereof and the amount of tax. The distiller is at the same time required to give a bond, as was done in this case, and which in substance requires him to remove the property therefrom within one year from its date; for by section 3289, no distilled spirits on which the tax has been paid can "be stored or allowed to remain on any distillery premises, under a penalty of a forfeiture of all spirits so found;" and section 3294 makes provision for the withdrawal of such spirits from the warehouse. These provisions were known to or at least binding upon both parties at the time of making the receipt. They become therefore a part of the contract and are essential in determining the rights of the parties as so modified. (Clark v. Pinney, 7 Cow. 681; 2 Parsons on Cont. 515.) The statutory provisions may be deemed referred to or written in the receipt. It will then read as declaring that the whisky is to be held on storage in the distillery bonded warehouse not exceeding one year from the date of entry; and this (in view of the statement of the time of its manufacture and the law relating to the subject [§ 3293]), is the same as saying not exceeding one year from April 5, 1875; for it is there said the entry shall be made within five days after the beginning of the month succeeding its manufacture. With the expiration of the year, then, the receipt, so far as it defined the obligation of the defendants, ceased. They were no longer bound to keep the property in the warehouse, for they had no power to do so. (Dunbar v. Mitchell,
The judgment should be affirmed.
All concur, except FOLGER, Ch. J., absent from argument.
Judgment affirmed. *195