The wheat, maize, or other grain shall be delivered and forwarded to such mill or warehouse under the same conditions as those governing other dutiable goods after the entry thereof for warehouse has been duly made and completed, to be there ground and packed in bond as by law provided, and such mill shall be at all times open to inspection and examination of the stock contained therein by any officer of customs to whom the duty of such inspection or examination may be assigned.

All wheat, maize, and other grain, entered for warehouse, as hereinbefore provided, or the quantity of flour and meal representing and being the product of such wheat, maize, or other grain, shall be entered ex-warehouse as follows: 1. When intended for consumption in Canada a dutiable entry shall be made, representing on its face the quantity of grain ground and the quantity of its product in flour or meal, and the duty thereon shall be forthwith collected and paid accordingly.

2. When for removal to another warehouse, or to another warehousing port, a removal entry on the prescribed form shall be made, with the same particulars thereon as if entered for consumption.

3. When intended for exportation, the prescribed form of export entry exwarehouse shall be used, and the quantities of grain ground and the product thereof shall be correctly stated on the face of such entry in the same form and manner as if the same was entered for removal or consumption in Canada.

4. No grain or products thereof shall be in any case removed from the mill or warehouse until entry is duly made and the collector of customs' permit has been obtained for that purpose.

5. Any violation of the requirements of these regulations, or any of them, shall subject the goods and the offending party to the forfeitures and penalties provided by the customs act for offenses against and violations thereof in respect of dutiable goods entered in bond for and ex warehouse.

April 27, 1891.

Regulations as to grinding Canadian grain in United States mills.

SEC. 17. His excellency in council, in pursuance of the powers vested in him by subsection (f) of section 245 of chapter 32 of the Revised Statutes of Canada, entitled "An act respecting the customs," has been pleased to order, and it is hereby ordered that when wheat or grain grown in Canada is taken to the United States to be ground and the produce thereof in flour or meal returned to Canada, such produce may be returned free of customs duty, provided the owner thereof resides near the frontier and more than 5 miles from any Canadian gristmill at which such wheat or grain could be ground, and that he observes and complies with the following rules:

First. He shall report to the nearest customs officer the exact quantity of wheat or grain which he is taking out, and such officer shall enter in a book to be kept for that purpose the name of the owner, the date of the transaction, the quantity in bushels and fractions of bushels so to be taken out, and the name and location of the mill and the proprietor thereof where the grinding is to be performed.

Second. He shall report inwards in like manner the exact quantity of flour or meal and other product of said wheat or grain when he returns the same to Canada, and make a solemn declaration to the effect that such flour or meal and other product is the actual produce of the wheat or grain taken from Canada and no other.

Third. The officer receiving such reports shall verify the truth thereof to the best of his ability and enter the particulars in the aforesaid book, and shall require the owner to append his signature to such entries in attestation of the correctness of the same.

Fourth. If it be found that any additional quantity of product has been returned more than that which the quantity of wheat or grain should properly produce, or if it be ascertained that any change has been made therein by the substitution in whole or in part of foreign wheat or grain or the product thereof for the Canadian wheat or grain represented to have been taken out to be so ground, or if any other fraudulent act has been done in reference thereto, then the product or the alleged product so returned shall be seized and forfeited. January 12, 1889.

18762-05 M- -9

COAL.

Regulations providing for the warehousing of coal imported into Canada.

SEC. 18. The yards, sheds or other buildings in which importers of coal, for the purposes of sale, desire to store the same for the purpose of sale, may be accepted as warehouses, and coal may be entered for warehouse and stored therein without payment of duty in the same manner and under like conditions for ex-warehousing for consumption, removal, or exportation, as is provided by law for the warehousing of any other goods, except as hereinafter provided. SEC. 19. The importer of coal, desiring to warehouse the same, as above provided, shall make due entry of the same for warehouse, giving full particulars, as required by the established form of such entries, and shall also give bonds for double the amount of the duty accruing upon the same, according to the terms of the tariff then in force, such bonds to be duly executed by himself as principal and two persons of good standing acceptable to the collector or the minister of customs, as sureties, and conditioned for the due payment of duty or export of the whole quantity so warehoused prior to the 1st day of May then next ensuing.

SEC. 20. The proprietor of coal so warehoused shall make due entry once a week of the quantity removed, sold, or exported, and the whole quantity warehoused must be so entered prior to the 1st day of May then next ensuing the date of the warehousing, as aforesaid, subject to all penalties, fines and forfeitures provided by "the customs act" for frauds connected with warehousing and warehoused goods.

December 22, 1881.

BRITISH COLUMBIA.

VANCOUVER.

(From United States Consul Dudley, Vancouver, British Columbia.)

It is not easy to secure particulars about warehouses in this consular district. There seem, however, to be sufficient accommodations for all the trade of this port. The Canadian Pacific Railroad Company and Messrs. Evans, Coleman & Evans of this city have general warehouses for storage here. The following is an extract of a letter received by me from the general freight agent of the railway company, which has the largest warehouses here:

This company has no storage warehouses proper, but we have five transfer warehouses, each measuring 250 feet by 60 feet; through these sheds are transferred all the steamboat freight handled in connection with our rail and steamship line. Our route is much used by Americans and we handle large quantities of freight to and from the States. Under our contract with the United States Government for carrying interstate freight, we are not allowed to store it for any length of time in our warehouse; all interstate freight in transit must be forwarded from Vancouver as soon as means of transportation are available. All shippers are treated exactly alike.

L. EDWIN DUDLEY, Consul.

VANCOUVER, BRITISH COLUMBIA, July 14, 1904.

VICTORIA.

(From United States Consul Smith, Victoria, British Columbia.)

The warehouses in Victoria for storage of merchandise in transit or in bond are of various sizes and cost from $500 to $3,000. Several

warehouses are located in blocks, and consist really of suites of rooms. Generally, however, they are in separate buildings, used wholly as warehouses. The warehouses are in all cases owned by private individuals or firms who pay the Canadian customs a license fee of $40 per annum for each warehouse. These firms charge their own rates for storage, and the business is conducted wholly by the owners.

The patron deals directly with the owner of warehouse. There are two separate locks to each warehouse, the key of one lock remaining in possession of owner; the other key is kept by the customs "locker," who must always be present when the warehouse is opened and goods removed. Duties due on goods in bond must be paid at time of removal.

Charges for storage are generally 50 cents per ton per month, but owners sometimes make discounts to large or regular patrons.

The customs authorities have nothing to do, with receipts and expenditures of the service. The customs locker, who is paid by the Dominion government, sees that the warehouse is safe and can not be opened or goods removed unless he is present and unlocks the door, but charges no fee for the service.

The goods in bond are mostly liquors and other goods on which a high rate of duty is imposed. Frequently, however, wholesale dealers in teas, dry goods, cloths, etc., use warehouses for a few weeks or months. Goods are not allowed to remain in bond over two years, except liquors, which may remain five years.

Occasionally Americans avail themselves of these warehouses. In a number of instances Americans who have kept goods in bond in San Francisco as long as the law allowed have brought them to Victoria, kept them here in bond two years, and then taken them back to San Francisco. This is not done very frequently, however.

All nationalities are treated exactly as are residents of Canada. Most of the warehouses are on or adjacent to wharves, and the cost of removal of goods to or from boat and warehouse is nominal.

The cusoms locker keeps careful record of all goods placed in warehouses in a book kept specially for that purpose; and all goods removed from warehouses are also carefully noted therein, with the date. Care is taken that warehouses are properly secured. Goods not claimed in thirty days after removal from warehouse are escheated to the government. All customs regulations in regard to bonded warehouses are the same here as in all other ports of the Dominion of Canada.

ABRAHAM E. SMITH, Consul.

NEW BRUNSWICK.

ST. JOHN.

(From United States Consul Myers, St. John, New Brunswick.)

The customs department of Canada recognizes several classes of warehouses, two of which may be used for storage of goods in transit or landing here to be afterwards returned or forwarded.

SUFFERANCE WAREHOUSES.

Sufferance warehouses are for the landing of cargoes of vessels to be disposed of by entry for bond, consumption, or export, and are in many cases temporary and are protected by bond of the company using them, or by bond of the special vessel. These are not all under special customs locks, as the vessel, as well as the customs, is interested in the care of the cargo.

The Canadian Pacific Railway, the Intercolonial Railway, and the Eastern Steamship Company all have commodious bonded warehouses at St. John for storage of goods in transit, and have ample facilities for loading and discharging from or into vessels at the wharves. All these are under the supervision of the Canadian customs officers.

The warehouse of the Eastern Steamship Company is on the landing wharf at St. John, measures 75 by 300 feet, and cost about $2,000. Here general merchandise in transit to and from the United States over the company's lines is stored for from twenty-four to forty-eight hours, or until shipped, at no cost to the shipper for storage or loading and discharging.

Rates on goods in sufferance bonded warehouses are a matter of agreement between the owner of the goods and the warehouse men. Each transportation line has large sufferance bonded warehouses, which, as a rule, make no special charges for storing, loading, or discharging, those expenses being generally included in the freight charges.

WAREHOUSES FOR UNCLAIMED GOODS.

Warehouses for unclaimed goods are used also for the purposes above referred to. These are strictly under government locks, and the scale of fees leviable on goods stored therein is as follows per month or part of month: Tea per half chest, or other small package, 10 cents; per package of 3 feet square, 20 cents; per larger case or package, 25 cents; spirits or other liquors, per hogshead. 15 cents; per cask, 10 cents; per case, 5 cents; goods by the barrel, 10 cents; iron and oakum, per ton, 80 cents; pianos, each, $1; organs, 50 cents; cook stoves, 25 cents; and all other goods in proportion. There are no discriminations against any nation.

IRA B. MYERS, Consul.

ST. JOHN, NEW BRUNSWICK, June 9, 1904.

NOVA SCOTIA.

HALIFAX.

(From United States Consul-General Holloway, Halifax, Nova Scotia.)

There are no warehouses here that were specially built for the storage of merchandise in transit or in bond, but as many as twelve warehouses with a capacity of from 2,000 to 3,000 barrels are set aside for that purpose by the payment of an annual fee of $40 each. These buildings each have a sign "Customs House," and are under the control of the collector of customs; they are securely locked until it is desired to withdraw goods, when they are opened, and the owner

pays the duty as well as such storage dues as the owner of the building and the owner of the goods may have agreed upon-usually so much per package or barrel. The owner has access only when goods are received or delivered in the presence of a customs officer.

At present the appraisers occupy a separate building, but as soon as the new custom-house, now in course of construction, is completed they will be assigned rooms in that building.

All classes of goods which pay duties are stored in these warehouses; they are used exclusively by persons to whom goods are consigned. Goods are stored on an average about six months. All customers are treated alike. The facilities for handling merchandise are good and the cost is as per agreement. The care takers are employees of the collector of customs, and are changed as the necessities of the service require. The keys to the warehouses are under the control of the collector.

W. R. HOLLOWAY, Consul-General.

HALIFAX, NOVA SCOTIA, June 10, 1904.

ONTARIO.

LONDON.

(From United States Consul Culver, London, Ontario.)

In this city, and in all cities of Canada where a custom-house is located, the railways maintain warehouses where goods may be stored. They are termed "bonded warehouses," and some officer of the customs carries the key, and at certain hours is present at the warehouse prepared to serve the public in the matter of the removal of goods. He also attends to the checking of goods as they are unloaded and checks them off when reshipped, or when properly cleared through the custom-house. These houses are owned and managed by the railways, and generally are a part of freight sheds, partitioned off so that they may be securely closed and locked. The goods may be in transit and awaiting transshipment, or they may have reached their destination in bond.

These warehouses are equally convenient for consignor and consignee, for the goods may be inspected in the presence of the customs officer and if not acceptable to the purchaser may be remanifested and reshipped without the payment of duty. While the railways have and maintain a rate of charges for storage, varying according to the nature of the goods, yet they seldom demand payment unless they are put to some special trouble in regard to the consignment, and then the usual rate is charged, about 2 cents per hundred pounds per week, the first seven days always being free.

HENRY S. CULVER, Consul.

LONDON, ONTARIO, June 13, 1904.

ORILLIA.

(From United States Consul Wakefield, Orillia, Ontario.)

There is only one bonded warehouse in the district-a grain elevator at Midland, on the Georgian Bay, owned by parties in Chicago,