Establishment of distillery warehouses.
Section 161
SEC. 161. Establishment of distillery warehouses. — Every distiller, when so required by the Collector of Internal Revenue, shall provide at his own expense a warehouse, to be situated on and to constitute a 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; but no dwelling house shall be used for such purpose. Such warehouse, when approved by the Collector of Internal Revenue, is declared to be a bonded warehouse, to be known as a distillery warehouse.