Sivut kuvina
PDF
ePub

removal; and, if necessary, that the circumstance be reported to the Board for their direction.--G. O., No. 95, 1872.

The collectors, in all cases where applications are made for approval of premises for bonding spirits, are to transmit, for the information of the Board, a plan or sketch of the buildings, pointing out the entrance proposed to be made.

They are also in their report to advert to the following circumstances:

1st. Whether the premises are in an open thoroughfare, or situated in a private yard, or in a back, unfrequented street, where there may not be much public traffic. 2nd.--Whether duty-paid wines or spirits are kept in any other portion of the same premises, and, if so, whether all internal communications between the two portions of the vault or warehouse are cut off. Whether the separate entrances to the same are in the same street, and, if not, to report the distances between such entrances.

3rd. Whether any entrance or delivery door of the vault or warehouse submitted for approval is in close proximity to any opening leading to premises where duty-paid wines or spirits are kept, and, if so, stating accurately the distance from one to the other, and whether such free or duty-paid premises are in the occupation of the same dealer or merchant, or of any other person having an interest in both sets of premises.

4th. The collectors are to report for the consideration of the Board, all cases in which any of the circumstances above described have arisen in regard to premises already approved, since the time of such approval.

B. M., 8th April, 1873, to Warehousing Ports. The removal of the Crown's locks from warehouses and bonded premises to be at once reported to the Board.-G. O., No. 105, 1874.

If any warehouse-keeper shall neglect to stow the goods so as to afford easy access to every package, or if he fail, on the request of any officer of Customs, to produce any goods deposited in the warehouse, he is liable to a penalty of £5 in respect of each package, besides the duty thereon.-C. C. Act, sec. 81 and 82.

TINCTURES, OR MEDICINAL SPIRITS. Regulations for Warehoring in Customs Warehouses under 38 1t., c. 23, s. 10.

The article must be specially described in the Warehousing Entry as "British Tinctures or Medicinal Spirits "-and the actual number of gallons at proof of the Spirits, from which the Tinctures or Medicinal Spirits contained in each cask were composed, must be stated in each entry.

The person who desires to warehouse such Tinctures must be licensed as a rectifier or compounder.

The Tinctures must be made with Spirits on which the full duties of Customs or Excise have been paid, and shall not con

tain any Methylated Spirits or preparation therefrom, or any wine, sweets, or other fermented liquor.

The casks must be sent to warehouse full-the content of each being not less than nine gallons-and the apparent strength of the Tincture, by the hydrometer, not higher than 11 per cent. over-proof.

On both ends of each cask-in addition to the name of the trader and the true content in gallons-there must be legibly painted in letters one inch in height, the name of the Tincture contained therein; and if such Tincture be dangerous to life when tasted, the word "Poison." A card bearing the lastmentioned word must also be securely fixed over every orifice of the cask.

Drawback will be allowed, as in the case of "Liqueurs," upon the spirit actually present in any Tincture, subject to a deduction of five degrees from the strength.

After gauging the cask on receipt thereof, the proper officer is to take a sample of not less than half-a-pint from each cask, and, having labelled the bottle, with the particulars indicated in a form of label, similar to the Form (F) annexed to General Order, No. 102, 1869, and sealed the same with the official seal, he is to forward it carefully packed and addressed to the Principal of the Laboratory, Inland Revenue Office, Somerset House, London, W.C., noting in his official book the fact, and the date of forwarding the samples.

A letter acknowledging the receipt, similar to the Form D, also annexed to General Order, No. 102, 1869, is to be forthwith forwarded to the Commissioners of Inland Revenue, Somerset House, London, in which it will be necessary to insert the ullage quantity of the Tincture or Medicinal Spirits in each cask, and the quantity of proof spirit stated in the warehousing entry to have been used in the manufacture thereof; and a certificate of receipt, similar to Form E with General Order, No. 102, 1869, is to be given to the rectifier or compounder, or other person who may require the same.

The Excise Certificate is to be certified and forwarded to the Collector of Inland Revenue in the same manner as Excise Certificates for British Liqueurs and other compounded spirits.

The officers are to observe that Tinctures or Medicinal Spirits warehoused with the Customs cannot be removed to any other warehouse, or delivered from the warehouse in which they are deposited, otherwise than directly for exportation, or for Ship's Stores, on board the vessel in which they are to be exported or used as stores.

The officer who receives any Tincture for warehousing must be careful to see that the above regulations are strictly complied with.

The nature of the Tincture must be distinctly stated in the Forms D and E, and also the word "Poison" when such caution is necessary. Similar particulars must be written on the label F of every sample which may be taken, and the sample must be securely sealed."-G. O., No. 84, 1875.

LOSSES IN TRANSIT.

The Board have had occasion to review the practice of the Department in dealing with cases of deficiencies 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:

1st. As to small deficiencies of ordinary character

The General Order No. 93, 1860, authorising 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 allowances 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 directions.

2nd. As to excessive deficiences—

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 Bouds, the papers are to be returned to the col-
lector 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, to-
gether 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 tried.
These particulars are then to be compared with the account
taken prior to removal, with the view of ascertaining whe
ther 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 directions.
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., 35, 1877.

Loss in transit, where the duty on the deficiency does not exceed one shilling, and can be accounted for as arising from natural causes, and there is no reason to suspect fraud or neglect, the duty on the deficiency be not charged, on a certificate being given by the Surveyor on the Warehousing Entry that he is satisfied of the cause of the deficiency.-G. O., 3, 1877. (Applicable to spirits and wines in cases.)

METHOD OF TAKING ACCOUNT OF GOODS WAREHOUSED IN CUSTOMS WAREHOUSES.

We will suppose in the first example the goods to be warehoused are six casks of British Plain Spirits received under bond from a Customs warehouse; and in the second example the same casks as if they had been received from an Excise warehouse.

The merchant having passed the necessary entries in the warehousing department, a Red Book with despatch and warehousing entry is issued to the examining officer, and the officer having checked the casks from the despatch, proceeds to gauge them all round-any discrepancy in the content not exceeding one gallon being passed (also applicable to foreign spirits, G. O., 51, 1845); he next takes the vacuity in each, calculating the ullage to the tenth of a gallon, then tries the strength, and, if found correct, the particulars entered in the Red Book will be the same as given in the despatch. Should there be any discrepancy from the quantity advised, then the actual quantity found must be shown (G. O., 3d Sept., 1833), and any loss in transit treated as directed in G. O., 35, 1877.

BRITISH SPIRITS RECEIVED FROM A CUSTOMS WAREHOUSE.

Suppose the despatch particulars to be as follows :—

No.

Content.

Ullage.

O.P.

Proof.

[blocks in formation]

But on being gauged showed a deficiency of two tenths on

The Red

the ullage of each of the first five casks, and of one gallon on the sixth the strength of all being more or less down. Book would then be made up as follows:

Folio 1.

THOMAS JACKSON, 15th July, 1877.

125/130. Six casks B. P. Spirits containing 327 proof gallons to be warehoused in No. 4.

No. 168.

Rotn.
1877

No. 4 Warehouse.

391.

J. CONNOR, E.O., 15/7/77.

Gauged as under.
Temper-

No. Bung. Vac. Content. Ullage. ature. Indetn.

[blocks in formation]
[merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][ocr errors][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small]

Received into No. 4 warehouse the above mentioned 6 casks

B.P. Spirits.

Delivered to warehouse-keeper.

1 book, 1 despatch, 1 entry.

J. CONNOR, E.0.

S. BRADSHAW, O.D.O.

J. C., E.O., 15/7/77.

The endorsement on the back of warehousing entry would

be:

Bond No. 167. Warehoused 6 casks B.P. Spirits containing 3261 proof gallons. Loss in transit

book.

12 "" J. CONNOR, E.O.

The necessary entries are then made in the Locker's stock

« EdellinenJatka »