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posited in the Customs warehouse; but the usual removal bond is to be required.

Casks of Spirits or Wine are to be gauged before removal precisely in the same manner as when entered for removal from one Customs warehouse to another, and all the particulars given in such cases are to be recorded in the despatch, which is to be forwarded by the first post, addressed to the 'Principal Officer of Excise " at the place to which the goods are sent.* A permit is to be made out and transmitted with all casks of Spirits removed under bond to an Excise general warehouse.

The officers of Excise are to forward a certificate of receipt to cancel the bond, and they are directed that "when there is no evidence of abstraction, any deficiency arising from natural causes while casks are in transit under bond from a Customs to an Excise warehouse is to be disregarded, provided it does not exceed five-tenths of a gallon at proof in any cask. The certificate of receipt in such cases is to be given for the full quantity removed, as shewn in the despatch; but any deficiency exceeding five-tenths of a gallon in any cask is to be specified on the certificate as chargeable under the Bond;" and, further, that "when any excessive deficiency in transit is returned as chargeable, it is to be stated on the certificate whether there is any ground for supposing that it has been caused in whole, or in part, by fraudulent abstraction or by accident" and the collectors at the out-ports and the several controllers of accounts in London are to require the immedi. ate payment of duties on all deficiencies in Spirits or Wines returned as chargeable accordingly. If the certificate of receipt be not forwarded by the officers of Excise in due time, it is to be required, and in the event of the certificate, when received, not containing the necessary particulars, it is to be returned to the officer of the Inland Revenue for their insertion; and in any case of the alteration of the despatch "Content" of a cask being made by the officers of Inland Revenue, they are to be requested to state their reasons for the alteration, and the result is, if necessary, to be reported to the Board.--G. O., 102, 1869.

The Board rescind so much of the first paragraph of the General Order 102, 1869, as requires that such goods shall be placed in a Customs warehouse prior to removal, and direct that Wines and Spirits, for which a warehousing entry has been passed, and of which a full account has been taken, be allowed to be removed from the port of importation without being deposited in a bonded warehouse to an Excise bonded warehouse at another place, proper bond being taken for the due removal of such goods.-G. O., 81, 1871.

* A schedule in form approved by G. O., No. 40, 1872, to be forwarded to the Accountant and Controller-General of Inland Revenue, on removal of Spirits and Wines from Customs to Inland Revenue bonding premises, in lieu of duplicate letter of advice.


When British Spirits are entered for removal from a Customs to an Excise warehouse, they are to be gauged as if for home consumption, under G. O., No. 62, 1864, all particulars being recorded in the despatches sent to the Inland Revenue Office.G. O., No. 85, 1865.

A permit is to be transmitted with all British Spirits removed under bond to a Customs warehouse, as also with British Spirits, so removed, to an Excise warehouse.

The Board of Inland Revenue having, by their General Order dated 15th October, 1869, directed their officers "That, when British Spirits are received under bond from a Customs warehouse, the particulars of the loss in each cask in which a deficiency is found, be entered separately in the certificate for cancelling the removal bond under the respective heads allowed' or 'to be charged with duty,' as the case may be;" the collectors at the out-ports and the controllers of accounts in London are to write off the deficiencies allowed by the officers of Inland Revenue, provided they do not exceed half a proof gallon in any cask containing less than 50 gallons at proof, and one per cent. in any other cask; and the remover is to be called upon forthwith to pay the duty on the deficiency in excess.

Should the particulars specified above not be inserted in the certificate to cancel the bond, or should any allowance be made in excess to that mentioned, the certificate is to be returned to the officer of Inland Revenue for correction.G. O., 102, 1869.

Bottled British Spirits may be removed under bond from a Customs warehouse to an Excise general warehouse, under the regulations applicable to Spirits in cask, care being taken that the cases be securely closed, but they may be taped and sealed, or otherwise, at the option of the remover.G. O., 61, 1874.


The following are the regulations in force for the removal and shipment of goods for immediate exportation, viz. :— 1. That upon bond being given a delivery order may be granted for the goods, and a despatch or letter of advice, containing. the particulars of the goods be prepared, and transmitted to the collector at the port of shipment, with a note thereon of the conditions under which the goods are to be shipped. 2. That upon the receipt of the despatch at the port of shipment, the particulars be entered in the despatch book, and the despatch forwarded to the examining officer, with shipping bill prepared by the exporter or his agent.

3. That the whole of the goods on arrival be produced to the examining officer, who, on finding them to agree with the

despatch and shipping bill, will select a number of the packages for re-examination, if Wines and Spirits in cases, one package in ten; in casks, one in five if the number is under 20, and one in ten if over 20, and if satisfied the examining officer may permit the shipment; but should the packages examined not agree with the despatch particulars, the whole of the packages are to be examined, the strength of Spirits in casks being re-tried in each case. When the shipment is completed, the examining officer certifies to that effect on the despatch and shipping bill, which are then forwarded to the Principal of the Statistical Department.

4.-That all such shipments be deemed to be exportations from the port of removal; but should the goods, or any portion thereof, not be shipped within the specified time, they must be forthwith entered for warehouse at the port of arrival, of which circumstance the Principal of the Statistical Department and the collector at the port of removal to be apprised.

5. That should the goods be shipped without being produced to the examining officer, the duty is to be charged, and brought to account at once as Revenue, and that the fact of this having been done be certified on the despatch, upon which the number and date of the duty entry is also to be recorded prior to the despatch being transmitted to the Statistical Department; and, further, that upon the subsequent production of proof to the satisfaction of the Board, that the goods have been landed at the port of destination, an over entry certificate be issued for the amount of duty paid, the order of the Board allowing the money to be returned, being noted on the over entry certificate.

6. That if a deficiency be found to have taken place in transit, a note of the loss to be made on the despatch, in order that the exporter may be called upon for the duty due thereon, or the matter reported for the consideration of the Board. 7.-That the value of all goods, removed for immediate shipment, under G. O., 50, 1857, be inserted in the despatch, and that in lieu of the practice of transmitting the Locker's orders to the Statistical Department, an account on form issued with G. O., 146, 1871, be forwarded.-G. O., 50, 1857, 53, 1859, and 146, 1871.


The Board allow general bonds* to be taken for British and Foreign Spirits and Wines, removed for immediate exportation from another port, subject to the following conditions and regulations, viz. :

1st. That the bond, which is to be prepared by the solicitor, be taken with one, two, or more sufficient sureties in a penalty equal at least to the amount of Excise or Customs duty (together with the allowance of two-pence per gallon granted * For form of Bond see G.O., 114, 1864, and G.O., 97, 1871.

by the Act 23 and 24 Vict., cap. 129, sec. 4, in the case of British Plain Spirits), on the largest quantities of Spirits, which may have been exported by the person or firm giving the bond, in any month in the previous year, or in such penalty as may be approved by the Board; but should the penalty of the bond be subsequently found to be insufficient to cover the transactions of the exporter, additional security is to be required.

2nd. That the bond, when completed, and until the privilege be revoked by the Board, be held to apply to the exportation of any Spirits or Wines belonging to the person or firm giving the bond.

3rd. That a bond note* signed by the exporter, or if a firm, by one of the partners of the firm, or clerk, or agent duly authorised by him or them, stating the particulars of the Spirits intended to be removed for exportation, and the mode of conveyance, be delivered to the proper officer of Customs, that the signature to such bond note, if signed by the person entering into bond, or the firm, if a firm, be compared with the signature of such person or firm which is to be required at the time of entering into bond, to be written in a book to be kept for that purpose, and the signature, if that of a clerk or agent authorised by the exporter or firm, be compare with the signature of such clerk or agent, and with the authority from the exporter on whose behalf he acts, which are to be written in the book before-mentioned, and to be acted upon until revoked by the person giving the authority; and if the signature be found correct, the bond note be certified, and, having been recorded, forwarded as authority for the delivery of the goods.

4th. That a record be kept of the general bonds entered into by different exporters, and of all bond notes issued at the request of each, and the attention of the Board be called to any extraordinary or unusual quantity of British Spirits removed for immediate exportation under any general bond, in order that further security be required, or such other steps taken as may be necessary.

5th.-That annual enquiries be made as to the sufficiency of the sureties to the bonds, as directed by G. O., 42, 1855. 6th. That in the event of a short shipment, transfer to another vessel, or change of destination, a fresh or ordinary export bond be required at the port to which the Spirits have been removed for immediate shipment.-G. O., 114, 1864, 97, 1871, and 61, 1876.

The Board direct that upon the exportation of Spirits, Foreign or British, under the security of a general export bond, no stamp duty be required on the notice to export mentioned in the 14th section of the Act 34 & 35 Victoria, cap. 103.—G. O., 10, 1876.

* At Outports the Locker's orders are made to answer in lieu of bond notes.



Racking is the drawing off the contents of casks for subdivision into one or more packages, and is allowed in any part of an approved warehouse. The operation may be repeated as often as the merchant thinks requisite, providing it is done legallythat is, drawing off the quantities into legal sized packages, and in accordance with the regulations issued by the Board.

The merchant makes a request on the back of the racking slip stating how he wishes the contents of the cask divided, and the slip, on being passed by the warehousing clerk, is the officer's authority to allow the operation.

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The cask is re-gauged as if for duty, and if Spirits, the strength tried, and proof quantity ascertained, any difference being shewn as loss prior" to racking. The quantities are then drawn off under the supervision of an O.D.O. who checks the measurement of each cask as it is filled, the examining officer on the completion of the operation balancing the red slip with the quantity found in the cask previous to racking, any loss exceeding one per cent. being charged with duty.

Foreign Spirits and Wine must be racked into casks of 20* gallons and upwards, when intended for home consumption, the surplus quantity remaining in the original cask, if less than 20 gallons, being at once cleared for duty.-G. O., 6, 1877.

Should the surplus exceed 20 gallons (ullage), the merchant may, if he desires to do so, allow the cask to remain in the warehouse as a package in the new account. When the Spirits are measured, the content as well as the ullage is to be charged to the five-tenths, if the cask is over 40 gallons; but when 40 gallons and under, the content and ullage to be charged to the twotenths-i.e., two, four, six, and eight tenths as the case may be (G. O., 84, 1860, and G. O., 23, 1862)-Wine when measured being charged to the half gallon. The casks may be left on any vacuity-i.e., any quantity may be measured in, provided it is 20 gallons and upwards; e.g., a cask containing 40 gallons could be racked into one of 50 gallons, and one of 40 gallon's content, but 20 gallons would have to be filled into each cask, and the racked casks would then stand-1st cask, content 50 gallons, ullage 20 gallons; 2nd cask, content 40 gallons and ullage 20 gallons. In filling the casks, the fraction of half a gallon in casks above 40 gallons, and two-tenths in casks of and under 40 gallons, necessary to fill to the bung is not charged: 50 and a quart would be charged 50 gallons.

*Foreign Spirits are allowed to be racked into casks of 10 gallons each, for exportation to South America, upon the parties entering into bond, previously to the racking, to export the Spirits within three months, under the regulations to which bonded goods are allowed to be exported.-G. O., No. 93, 1858.

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