diff --git a/modules/etc/handler.go b/modules/etc/handler.go
index e9c06620d..ba338d5fb 100644
--- a/modules/etc/handler.go
+++ b/modules/etc/handler.go
@@ -1,6 +1,91 @@
 package etc
 
+import (
+	"github.com/tendermint/basecoin"
+	"github.com/tendermint/basecoin/errors"
+	"github.com/tendermint/basecoin/state"
+	wire "github.com/tendermint/go-wire"
+)
+
 const (
 	// Name of the module for registering it
 	Name = "etc"
+
+	// CostSet is the gas needed for the set operation
+	CostSet uint64 = 10
+	// CostRemove is the gas needed for the remove operation
+	CostRemove = 10
 )
+
+// Handler allows us to set and remove data
+type Handler struct {
+	basecoin.NopInitState
+	basecoin.NopInitValidate
+}
+
+var _ basecoin.Handler = Handler{}
+
+// NewHandler makes a role handler to modify data
+func NewHandler() Handler {
+	return Handler{}
+}
+
+// Name - return name space
+func (Handler) Name() string {
+	return Name
+}
+
+// CheckTx verifies if the transaction is properly formated
+func (h Handler) CheckTx(ctx basecoin.Context, store state.SimpleDB, tx basecoin.Tx) (res basecoin.CheckResult, err error) {
+	err = tx.ValidateBasic()
+	if err != nil {
+		return
+	}
+
+	switch tx.Unwrap().(type) {
+	case SetTx:
+		res = basecoin.NewCheck(CostSet, "")
+	case RemoveTx:
+		res = basecoin.NewCheck(CostRemove, "")
+	default:
+		err = errors.ErrUnknownTxType(tx)
+	}
+	return
+}
+
+// DeliverTx tries to create a new role.
+//
+// Returns an error if the role already exists
+func (h Handler) DeliverTx(ctx basecoin.Context, store state.SimpleDB, tx basecoin.Tx) (res basecoin.DeliverResult, err error) {
+	err = tx.ValidateBasic()
+	if err != nil {
+		return
+	}
+
+	switch t := tx.Unwrap().(type) {
+	case SetTx:
+		res, err = h.doSetTx(ctx, store, t)
+	case RemoveTx:
+		res, err = h.doRemoveTx(ctx, store, t)
+	default:
+		err = errors.ErrUnknownTxType(tx)
+	}
+	return
+}
+
+// doSetTx write to the store, overwriting any previous value
+func (h Handler) doSetTx(ctx basecoin.Context, store state.SimpleDB, tx SetTx) (res basecoin.DeliverResult, err error) {
+	data := NewData(tx.Value, ctx.BlockHeight())
+	store.Set(tx.Key, wire.BinaryBytes(data))
+	return
+}
+
+// doRemoveTx deletes the value from the store and returns the last value
+func (h Handler) doRemoveTx(ctx basecoin.Context, store state.SimpleDB, tx RemoveTx) (res basecoin.DeliverResult, err error) {
+	// we set res.Data so it gets returned to the client over the abci interface
+	res.Data = store.Get(tx.Key)
+	if len(res.Data) != 0 {
+		store.Remove(tx.Key)
+	}
+	return
+}
diff --git a/modules/etc/store.go b/modules/etc/store.go
index 825503c2e..4ec45d251 100644
--- a/modules/etc/store.go
+++ b/modules/etc/store.go
@@ -1 +1,20 @@
 package etc
+
+import "github.com/tendermint/go-wire/data"
+
+// Data is the struct we use to store in the merkle tree
+type Data struct {
+	// SetAt is the block height this was set at
+	SetAt uint64 `json:"created_at"`
+	// Value is the data that was stored.
+	// data.Bytes is like []byte but json encodes as hex not base64
+	Value data.Bytes `json:"value"`
+}
+
+// NewData creates a new Data item
+func NewData(value []byte, setAt uint64) Data {
+	return Data{
+		SetAt: setAt,
+		Value: value,
+	}
+}
diff --git a/modules/etc/tx.go b/modules/etc/tx.go
index 80dbf4da0..cae743591 100644
--- a/modules/etc/tx.go
+++ b/modules/etc/tx.go
@@ -8,17 +8,16 @@ import (
 // nolint
 const (
 	TypeSet    = Name + "/set"
-	TypeGet    = Name + "/get"
 	TypeRemove = Name + "/remove"
 
 	ByteSet    = 0xF0
-	ByteGet    = 0xF1
 	ByteRemove = 0xF2
 )
 
 func init() {
 	basecoin.TxMapper.
-		RegisterImplementation(SetTx{}, TypeSet, ByteSet)
+		RegisterImplementation(SetTx{}, TypeSet, ByteSet).
+		RegisterImplementation(RemoveTx{}, TypeRemove, ByteRemove)
 }
 
 // SetTx sets a key-value pair
@@ -39,3 +38,21 @@ func (t SetTx) ValidateBasic() error {
 	}
 	return nil
 }
+
+// RemoveTx deletes the value at this key, returns old value
+type RemoveTx struct {
+	Key data.Bytes `json:"key"`
+}
+
+// Wrap - fulfills TxInner interface
+func (t RemoveTx) Wrap() basecoin.Tx {
+	return basecoin.Tx{t}
+}
+
+// ValidateBasic makes sure it is valid
+func (t RemoveTx) ValidateBasic() error {
+	if len(t.Key) == 0 {
+		return ErrMissingData()
+	}
+	return nil
+}