On February 23, 1998, at 0601 hours Pacific standard time, the pilot of a Beech 100, N236CP, declared an emergency due to no elevator control. The pilot returned to his departure point, made a low approach, and then landed safely at the Reno-Tahoe International Airport, Reno, Nevada, with no aircraft damage or injury to the solo airline transport pilot. The flight departed from Reno-Tahoe International and was being operated as an on-demand air charter. Visual meteorological conditions prevailed at the time and a company flight plan had been filed. During a postflight inspection, ice was observed in the tail section of the fuselage in an area that surrounds the elevator control cables. The "limber" holes that allow water drainage from section to section in the lower fuselage structure were found plugged with fibers from abraded cargo packages. Also, the dorsal fin drain hole for the entire compartment was found plugged with the same material. (See sketch in Section 10.00 of this report.)