be made in Red Ink in connection with the rotation number according to the following words, viz. :—

Duty paid under General Order 123, 1875, Warrant No. such entry being initialed by the Collector or a superior Clerk, not being the Clerk by whom the duty paid entry is received; and, further, that the papers connected with each transaction be put away in their proper order among those relating to other completed Warehousing Accounts.

G. O. 98-1876.

The Board have had under consideration an application for the admission to duty of Bay Rum imported in Kegs of less than 20 Gallons, and it appearing that the Spirit is not potable but is prepared for Medicinal purposes only.

The Board direct that Bay Rum be treated as a Medicinal Spirit and admitted to duty without restriction as to the size of package under the 42d Section of the Customs Laws Consolidation Act, 39 and 40 Victoria, chapter 36.

G. O. 109-1876.

(Treasury Minute dated 13th November, 1876.)

With reference to your report of the 7th instant, on the application of the British and African Steam Navigation Company, requesting that Spirits may be imported into this country for transhipment in demijohns containing less than two and half gallons;-I am directed by the Lords Commissioners of Her Majesty's Treasury to state, that my Lords are pleased to authorize the importation into Ports in the United Kingdom for transhipment to other Countries of Spirits in demijohns containing not less than two gallons each, subject to the conditions and regulations as are now in force with regard to demijohns containing not less than two and half gallons, viz. :—

That the Spirits, on importation, be accompanied by a Consular Certificate, specifying the number of demijohns with their marks;

That each demijohn be sealed; and,

That previously to exportation, a special bond be entered into in this Country for the due landing of such demijohns of Spirit at a Foreign Port; the bond to be discharged by a Consular Certificate of their having been so landed within a period to be specified in the bond, or upon their being otherwise accounted for to the satisfaction of your Board.

G. O. 3-1877.

The Board resume consideration of their Minute, dated the 6th January, 1874, which directs that when the Duty on Goods lost on removal under Bond from the Port of London to other Ports does not exceed One Shilling, no claim be made by the Crown in respect to such Duty, provided the deficiency in the Goods can be accounted for as arising from natural causes, and. there is no reason to suspect fraud or neglect:

The Board now direct that this regulation be extended to Goods removed from any Port in the United Kingdom, a Certificate being given, on the Entry, by the Surveyor at the Port of arrival, that he is satisfied of the cause of the deficiency.

G. O. 6-1877.

With reference to the terms of the 95th Section of the Customs Consolidation Act, 1876:

The Board direct that the practice hitherto pursued of requiring Duty to be immediately paid on any Surplus, not equal to a legal-sized package, found after an operation of Racking or Vatting British or Foreign Spirits, is to be continued, notwithstanding such practice has not been expressly provided for in the Section in question.

G. O. 17-1877.

With a view to assimilate, as far as practicable, the check in the Accountant and Controller-General's Department upon the receipt of Duties on Goods delivered from the Ship at the OutPorts to that now in force in the case of Goods cleared for Home Consumption from the Bonded Warehouses :

The Board direct that a Return (in the Form issued with this order) be prepared by the Out-Door Department at each Port, showing the particulars of Dutiable Goods delivered on Prime and Post Entries (including those passed on Sight Entries).

The Return is to be signed by the Registrar, or by an Examining Officer where there is no Registrar, and is to be sent to the Audit of Receipt Branch of the Accountant and ControllerGeneral's Department, by the Officer who signs it, weekly from all Ports where the average number of Entries per month amounts to Fifty, and monthly from all other Ports-it being observed that this Return from the Out-Door Department is to be independent of, and not in any way to affect the transmission of the "Bill" or duplicate of the Warrant now forwarded by the Collector.

G. O. 21-1877.

The Board have before them Returns showing the practice observed at the Out-Ports in regard to Trade Marks or Brands upon Casks containing Foreign Spirits racked in Bonded Warehouses; and it appearing that the practice is not uniform, and that the requirements of the Service are not fully carried out at some Ports:

The Board direct that in future the following regulations be strictly observed, viz.:

1.-That no Trade Brands or Marks be allowed on racked Casks other than those, if any, which appeared on the original Casks;

2.-That such original Marks, if any, be properly cut into the racked Casks;

3.-That the Examining Officer do certify in each instance, on the racking Sufferance, that these regulations have been complied with;

4.-That if, in any case, such Certificate be omitted the Sufferance be returned to the Officer for explanation.

G. O. 35-1877.

The Board have had occasion to review the practice of the Department in dealing with cases of Deficiences occurring on Spirits in casks during removal under Customs Bonds, and being of opinion that the same should be amended, they direct that the following regulations be hereafter observed :

First. As to small deficiencies of ordinary character— The General Order No, 93, 1860, authorizing an allowance on Foreign Spirits in casks of five-tenths of a gallon per cask of any size, for losses in transit satisfactorily accounted for, is hereby cancelled:

For the future, on the arrival under Customs Bond of Spirits, whether Foreign or British, in casks, the Officers may disregard any deficiency attributable to natural causes, and affording no suspicion of abstraction or tampering, provided such deficiency does not, in any cask containing less than 50 gallons at proof, exceed five-tenths of a gallon at proof, or in any other cask one per cent. upon the proof quantity:

The Officers are, however, not to assume that this scale of allow. ances is to be applied as a matter of course to all cases, They should give their attention to all the circumstances known to affect the result, such as the strength of the Spirit, the size and condition of the casks, and the like. noting particularly that for casks which have been but a short time in transit the full allowance of One per Cent. is usually in excess of the natural and legitimate deficiency :

In all cases of doubt the allowance is to be withheld, and the case reported for the Board's decision.

Second. As to excessive deficiencies

When deficiencies in excess of the foregoing scale of allowances are found to have arisen in casks of Spirits, Foreign or British, during removal from one Port to another under Customs Bonds, the papers are to be returned to the Collector at the Port of Removal, or to the Controller of Accounts in London, as the case may be, the Officers at the Port of Arrival furnishing thereon their observations, together with the full particulars of the re-examination of the cask or casks, and a statement of the temperature at which the Spirits have been been tried :

The particulars are then to be compared with the Account taken prior to removal, with the view of ascertaining whether the

deficiency is an actual one, or whether it can be attributed to any error in the mode of determining the quantities at either Port:

On the deficiency being thus verified the Collector at the Port of Removal or the Controller of Accounts in London is at once to report the case for the Board's direction :

The Board will then determine whether or not the Remover is to be called upon to pay Duty on the quantity deficient; and should the Board determine to require the Duty, the payment or non-payment of it is to be reported to them within ten days of the date of their Order.

In no case is a Remover to be called upon for Duty on deficiencies under his Bond without the Board's directions to that effect.

It is not intended by this Order to make any change in the practice with regard to British or Foreign Spirits in casks brought into Customs Warehouses under Excise Bonds, except in so far as relates to the alteration now made in the scale of allowances on Foreign Spirits.

G. O. 47-1877.

The Board having had before them the Returns to enquiries made by their directions as to the Labels in use at Ports at which goods are bottled or repacked in Bond.

The Board direct that no Labels stating that any goods have been bottled or repacked under Customs or Revenue Supervision be allowed to be used in future.

G. O. 48-1877.

The Board having received a communication from the Inland Revenue Department, suggesting that certain regulations recently issued in respect to the Racking or Blending of British Spirits in Excise Warehouses may be adopted in this Department, direct that the following Regulations, which are now in force with respect to British Spirits in Excise Warehouses, be applied to British Spirits in Customs Warehouses, viz. :

"British Spirits which have been Racked or Blended in Warehouse shall not be re-racked or re-blended except on the following conditions, viz. :-The Spirits shall be returned into the same casks, which shall not in the meantime be removed from the Warehouse, or, they shall be put into smaller casks, none of which shall exceed three-fourths of the capacity of any of the original casks; and, on the heads of every cask containing such Spirits, there shall be painted legibly, by the Trader, the word 'Re-racked,' or 'Re-blended' as the case may be."

"When the original casks are not used again, the Officer must see that they are thoroughly drained before removal from the Warehouse." (See also G. O., 73, 1877, and 95, 1877.)

G. O. 73-1877.

The attention of the Board having been called to the question, whether the Regulations communicated to the Officers of this Department in the Board's General Order No. 48, 1877, in respect to the Racking or Blending of British Spirits generally, or to be confined to Plain British Spirits;

The Board direct that the provisions of the Order above referred to are applied to British Spirits of every description, whether reduced, flavoured, sweetened, or prepared in any other manner, for the Home or Export market, and you are to cause the copies of the Order at your Port to be noted accordingly.

G. O. 79-1877.

The Lords of the Treasury having been pleased by their Order dated the 21st June, to authorise the exportation from the Warehouses of this Department of fortified Lime or Lemon Juice generally as merchandise.

The Board apprise the Officers therewith, with reference to Clause 4 of the Merchant Shipping Act, 1867, 30 & 31 Victoria, chap. 124, and direct them to allow Lime or Lemon Juice, which has been duly fortified in bond, and bottled in accordance with the Law, to be exported from the Warehouse, or removed from one Port to another for exportation as merchandise, under the General Regulations applicable to other goods.

G. O. 84-1877.

The Board resume consideration of their General Order No. 65, 1863, relative to the Methylating of Rum in Customs' Warehouses, and having regard to the fact that the regulations of the Inland Revenue Department do not require any Officer to accompany Spirits when removed after Methylation in an Excise Warehouse:

The Board direct that the attendance of an Officer to proceed in charge of Methylated Spirits on their removal from a Customs Warehouse to the approved store of a Rectifier or Licensed Maker of Methylated Spirits, as required by the General Order above referred to, be dispensed with, and that, in lieu of the Cart Note now sent, a certificate containing the full particulars do accompany the goods, on which document the exact time of the goods being delivered is to be noted by the Officer in charge of the Warehouse.

G. O. 95-1877.

In addition to the existing Regulations respecting the Racking and Blending of British Spirits in Warehouse before payment of Duty thereon, and in accordance with an Order issued by the Board of Inland Revenue;

The Board now direct that British Spirits in a Customs' Warehouse be not allowed to be Racked or Blended more than once, except on condition that they are returned into the same Casks from which they are taken, and that such Casks are not in