(for drawback); lemon juice, tea; coffee, roasted (for drawback); cocoa, cocoa paste; chicory, roasted and ground; tobacco (for drawback), tobacco, negro head; tobacco, roll; cigars; raisins, currants, figs, prunes, plums, sugar, molasses, condensed milk, preserves (marmalade, etc.), American canned meats, and lard. These stores are also used largely for canned meats imported from America, and occasional cargoes of grain arrive from America, but on arrival here they are generally the property of the English receiver. American ships can draw from these warehouses for their supplies free of duty. All nationalities are treated alike, without distinction of any kind.

I can not state the length of time goods generally remain in bond. In transit sheds goods are left only two or three days and in warehouses from one week to twelve months. Goods may remain in bond until unfit for use, when the customs officers may order them to be destroyed, in which case the merchant is not called upon to pay duty. The rate book previously referred to tells the facilities for and the cost of the removal of the goods from boat to warehouse, and vice

versa.

The customs officials are stationed on the premises, and the bonding business is conducted under their supervision. They are required to see that the regulations are carried out and keep records of the goods as they come into the warehouse, and issue permits as they are delivered out.

H. NIXON, Vice and Deputy Consul. NEWCASTLE-ON-TYNE, ENGLAND, August 31, 1904.

NOTTINGHAM.

(From United States Consul Mahin, Nottingham, England.)

There is but one bonded warehouse in this district, so far as I can learn, that of the Midland Railway Company, in this city. The official of the company in charge prefers not to attempt giving any fig ures as to dimensions and original cost of the warehouse, it being part of a building used for other purposes also.

The warehouse is used chiefly for the storage of wines and spirits. and occasionally of tea and tobacco. The following is the official scale of charges per week: Wines and spirits, per pipe or puncheon, 3d. (6 cents); per hogshead, 2d. (4 cents); per barrel, 14d. (3 cents): per quarter cask, 1d. (2 cents); per case, 1 dozen, id. (one-half cent); per case, 3 dozen, d. (1 cent). Part of a week will be charged as a week.

Merchants or traders storing wines and spirits in this warehouse may have the use of the vat for blending purposes, etc., at the charge, including labor, of 1d. (2 cents) per gallon.

Labor is charged for at the rate of 1s. 6d. (36 cents) per ton; this includes taking in the goods, weighing when necessary, and delivering out again to the vehicle. This charge will not, however, be made upon goods which have previously arrived by the Midland Railway, and are reconsigned for further conveyance over the company's lines. Cartage of goods from the bonded warehouse will be 2s. (48 cents) per ton to any place within the ordinary limits of delivery, except on

goods which have previously arrived in Nottingham by the Midland Railway charged at carted rates.

Charges for cooperage, repairs, sampling, etc., will be made in addition to those above mentioned, according to the cost incurred.

For other articles than wine and spirits no tariff is published, the storage thereof being so rare that charges are made to apply to each particular case.

A statement of receipts and expenditures is not procurable.

No Americans use this warehouse, but all nationalities are treated alike. Goods remain in bond sometimes for months, sometimes for An excise officer has a lock and key to the warehouse, so that he can inspect it at his pleasure.

years.

FRANK W. MAHIN, Consul.

NOTTINGHAM, ENGLAND, July 20, 1904.

PLYMOUTH.

(From United States Consul Stephens, Plymouth, England.)

There are at this port 23 bonded warehouses. These vary greatly in size according to the purposes for which the premises have been bonded. Some of the warehouses approved for wines and spirits are very large. In addition to the above there are 33 excise general warehouses located in different parts of the district. All these warehouses are owned and conducted by private companies and individuals. Any person or company, by providing suitable premises and furnishing the requisite bonds, may establish a bonded warehouse.

The goods chiefly stored are wines and spirits, tobacco, ship's stores, and dry goods. Some goods remain in bond for years. The great majority of the warehouses are owned by large spirit and wine merchants, who use them for storing their goods which are covered in bond. Very little general merchandise is placed in bond at this port to await delivery or reshipment. All nationalities are treated exactly alike by the administrators of the warehouses. Americans seldom make use of these buildings.

The facilities for the removal of goods from ship to bonded warehouse are abundant. The cost depends wholly upon contract, there being no scale of charges for either storage or removal of goods.

The care and supervision exercised over the warehouses by the customs officials is very strict. Double locks are placed on all doors and no owner nor any person whatsoever is allowed to enter without the company of a customs officer.

PLYMOUTH, ENGLAND, August 11, 1904.

Jos. G. STEPHENS, Consul.

SOUTHAMPTON.

(From United States Consul Swalm, Southampton, England.)

While Southampton is a great port in the amount of tonnage entering from the sea, it may be termed merely a port of landing and

not one of general distribution. The only docks here are owned and operated by the London and Southwestern Railway, and are equipped with all modern dock appliances known to the shipping world. That company maintains shore warehouses inside the dockyards for the storage of grain and flour, which generally come consigned to the company. It also maintains bonded stores for wines and spirits only, which are in the charge of the customs.

The International Cold Storage Company, also a railway-company concern, has a very extensive and complete plant in the dock section with deep-water frontage, making it possible for anything afloat in commerce to discharge alongside. This department will handle meat products, fish, game, poultry, and fruits. An illustrated pamphlet regarding it is sent herewith."

The company is prepared to slaughter and care for the product of 600 cattle a day, which capacity can be largely increased. The net cold-storage capacity is about 2,000,000 cubic feet, sufficient for the care of 4,800 quarters of beef and 155,000 mutton carcases, with 1,300,000 cubic feet of miscellaneous space for butter, fish, game, eggs, fruit, etc.

Slaughtering has not yet commenced, but arrangements are being made for the direct importation of American and Canadian cattle, official authorization for the same having been granted.

ALBERT W. SWALM, Consul.

SOUTHAMPTON, ENGLAND, August 18, 1904.

SCOTLAND.

DUNDEE.

(From United States Consul Higgins, Dundee, Scotland.)

There is practically no importation of dutiable goods at this port. A considerable quantity of sugar is imported, but not warehoused, the goods being examined on the quay, the duty paid, and the goods removed the same day. Occasional small shipments of tea are brought by the jute-carrying vessels. The tea, if duty is not paid on it at once, is deposited in one of the four bonded warehouses in this port. Of these four warehouses three are owned or occupied by private concerns engaged in the spirit trade, who use them exclusively for the storage of their own liquors. The fourth is a comparatively small affair, also privately occupied. It is used for general purposes, but the amount of merchandise passing through it is by no means important.

The owners or lessees are under bond to the Government for the safekeeping of the goods entering the warehouses, which are under the surveillance of the customs officials. In three, two examining officers and one assistant are stationed, and in the fourth are four examining officers and two assistants; one surveyor supervising the whole, immediately under the collector of customs, who also makes periodical visits.

DUNDEE, SCOTLAND, July 29, 1904.

JOHN C. HIGGINS, Consul.

a On file in the Bureau of Statistics, Department of Commerce and Labor.

DUNFERMLINE.

(From United States Consul McCunn, Dunfermline, Scotland.)

There is but one warehouse in Dunfermline for the storage of merchandise in transit or in bond, from which goods may be withdrawn for shipment elsewhere without paying the customs dues. It is termed a general duty-free warehouse and is owned by private traders who conduct it jointly with the excise officers appointed by the Government. It is a substantially built stone structure of 120 by 40 feet, and cost £2,100 ($10,220).

Patrons have access at any time for inspection of goods and have privileges of blending, racking, exporting, and importing. The warehouse owners do all the manual work under supervision of the excise. The excise officers see that all goods are according to transfer and dispatch notes.

The warehouseman represents the trader and provides guarantees to cover all transactions in bond. The charges are as follows:

The charge for racking is 12 cents for each cask marked "Racked; for blending, 1 cent per imperial bulk gallon (labor by trader); for storing in vat, per day, 36 cents; sampling and dipping are free on arrival; at other times 6 cents, besides other charges. Clerk's fees are charged according to time and trouble. A discount from rent of 25 per cent is allowed on goods over twelve months in bond. Special terms are made for traders' accounts amounting to £10 ($48.67) per

annum.

The classes of goods stored are wines and spirits only. Up to date there have been no transactions with Americans. Brandies remain in bond from one to twenty-one years, whiskies from one to five years, and wines from one to three years. All nationalities are treated exactly alike without exception by the administrators of the warehouse.

Dunfermline is not a seaport; therefore I can give no information on facilities for and cost of the removal of the goods from boat to warehouse. Dunfermline is connected by rail with the ports which first receive the goods.

GLASGOW.

(From United States Consul Taylor, Glasgow, Scotland.)

There are 56 customs and excise warehouses in Glasgow for the storage of dutiable merchandise. As the buildings are nearly all very old and vary considerably in size, it is not possible to get even approximate information regarding dimensions and original cost. All the warehouses are under the control of the Government. Before any building can be used as a warehouse it must be approved by the commissioners of customs, who are located in London. The consent of these commissioners must also be obtained before a warehouse is erected or extended.

Any party may apply for the approval of a building to be used as a warehouse, and an order of approval will be issued to such party, provided the said commissioners are satisfied that the building is properly constructed for use as a warehouse, that the size is sufficient for the trade of the place, and that it is desired and considered suitable by persons requiring warehouse accommodation, and provided also that the applicant files a bond, with one or more sufficient sureties, for $15,000 at least for a general warehouse or vault, or for $5,000 for a bottling or repacking warehouse when separate from a general warehouse. The object of this bond is to secure to the Government payment of duties.

There is no maximum limit as to dimensions, but, except under special circumstances, no warehouse is approved in which there are less than 5,000 superficial feet of available storage room.

The warehouses in Glasgow are owned and conducted by merchants and public storekeepers. Formerly the Government owned some of the warehouses here, but now it does not own a single one. The Government does not directly control the relations between the owners of the warehouses and their patrons by fixing charges for storage or the like. Their control, exercised through the customs and excise officials, is directed to the securing of the duties payable on the merchandise.

The services rendered by the owners of the warehouses consist in receiving and caring for the goods, attending on the customs and excise officers during any examination, sampling, or other operation in connection with the goods and delivering the goods up when their removal from bond is desired. They are answerable to the owners of any goods that may be deposited in their warehouses for their safe custody and for their proper delivery. They are also responsible to the Government for the duties on the goods.

The owners of warehouses are not restricted in the charges to patrons, but while each owner draws up his own scale, competition renders the charges fairly uniform. Scales of charges for storage at (1) a tobacco warehouse and (2) a general warehouse are inclosed and may be taken as representative of the charges prevailing at all the warehouses.

All goods subject to duty are stored, but chiefly wines, spirits, tea, tobacco, sugar, and dried fruits. The length of time the goods

a On file in the Bureau of Statistics, Department of Commerce and Labor.