Who May Issue a Warehouse Receipt; Storage Under

Government Bond.

(1)A warehouse receipt may be issued by any warehouseman.

(2)Where goods including distilled spirits and agricultural commodities are stored under a statute requiring a bond against withdrawal or a license for the issuance of receipts in the nature of warehouse receipts, a receipt issued for the goods has like effect as a warehouse receipt even though issued by a person who is the owner of the goods and is not a warehouseman.