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 SEYMOUR DURST 
 
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 Avi;ry Architectural and Fink Arts Library 
 (ill I oi SF.YMf)UR B. DuRsrOi I) York I.ihkakv 
 
I 
 
30th Congress, [SENATE.] Ex. Doc. 
 
 2d Session. No. 32.' 
 
 REPORT 
 
 OF THE 
 
 SECRETARY OF THE TREASURY, 
 
 ON TK£ 
 
 WAEEHOUSING- SYSTEM. • 
 
 February 22, 1849. 
 
 Ordered to be priated ; and tbat 10,000 copies, in addition to the usual number,, be printed 
 
 for the use of the Senate. 
 
 Treasury Department, 
 
 February 22, 1849. 
 Sir: This department, under the authority granted by the 5th 
 section of the warehousing law of the 6th August, 1846, lias issued 
 new and additional regulations, a copy of which, marked A, will 
 be found annexed. These regulations are based upon an experi- 
 ence of the practical operation of the law in this country durino- 
 the last two years, as well as updn very full information upon the 
 same subject obtained from the continent of Europe, and also from 
 Great Britain. It is believed that there is scarcely an act passed 
 by "the British parliament that has aided more than her warehousin«y 
 law to augment her manufactures, commerce, tonnage and revenue^ 
 This is the opinion of all her statesmen and business classes, and not 
 a vote, it is believed, could be obtained in either house of parlia- 
 ment for its repeal, although in its inception the system encountered 
 €ven greater and more violent opposition there than in our own coun- 
 try. Since it was perfected there, the commerce of Great Britain 
 has more than quadrupled, the bonded goods remaining in ware- 
 house having risen in August, 1847, according to the statement of 
 the commissioners attached to my report of December, 1847, to the 
 value of $387,200,000. The docks, structures and buildings in 
 which these goods were stored, cost in London alone, according to 
 the same statement, $40,000,000; and in the whole British empire, 
 are estimated at nearly double that sum. It is thus seen how Great 
 Britain has made herself the centre of universal commerce and ex- 
 ch?.nges, and the storehouse of the business of ths world. vShe has 
 
[32] 
 
 2 
 
 the almost incredible amount of near four hundred millions of fo- 
 reign imports stored in her docks and warehouses, so as to furnish 
 assorted cargoes of every product and fabric of the earth, and of 
 every class, description and quality. She thus makes herself the 
 factor of all nations, and the productions of the industry of all 
 mankind are stored in her warehouses, and sold by her merchants 
 to the people of every country. The profit thus realized is im- 
 mense, and draws with it the command of the trade and business 
 and specie of the world. Side by side with these warehoused fo- 
 reign goods, are her own products and fabrics, ready for sale at 
 home and abroad. In bringing to her ports the vessels of all na- 
 tions for cargoes of all foreign productions, the purchasers, to com- 
 plete assortments, also take with them vast amounts of British ar- 
 ticles, ajid thus Great Britain, whilst commanding the commerce 
 and specie of other countries, augments the sale of her own pro- 
 ducts and fabrics. 
 
 An attentive examination of the globe, and of the relative posi- 
 tion of its several countries, will exhibit our great advantages over 
 Great Britain as a centre for universal commerce. The latter has 
 no great interior country to supply any of her ports with business; 
 she has no mighty lakes or rivers, no great expanse of surface, nor 
 can she be connected with the continent by railroads or canals. 
 Her soil is less fertile, her climate less genial and favorable, em- 
 * bracing by no means such a variety of products; and great as are 
 her mineral resources, they are by no means equal in extent or 
 number to our own. Her position is less central, having north of 
 her much less than one-tenth of the, arable surface of the globe, 
 and less also th5<n one-tenth of its population; whereas, if we turn 
 to our own country, in view both of latitude and longitude com- 
 bined, with our fronts upon both oceans and upon the gulf, we are, 
 as nearly as can be, the centre of the arable surface, the population 
 and business of the world. Our great interior lakes and rivers, 
 with our rapidly extending net work of railroads and canals, bring- 
 ing to our ports the interior commerce of a continent with numer- 
 ous deep and capacious harbors on both oceans, accessible at all 
 times, and with every variety of climate, soil and product, mineral 
 and agricultural, give to us an unrivalled position. That Great 
 Britain, nevertheless, with so many local disadvantages, should 
 have made herself the centre of universal trade, is the highest proof 
 of the genius and enterprise, the energy and perseverance, and es- 
 pecially the wise legislation on this subject of that great country. 
 After the most deliberate investigation during the last three years, 
 it is my firm conviction that without her warehousing system, cher- 
 ished and improved as it has been from time to time, she never 
 would have achieved these great results; that it is mainly this sys- 
 tem which has made her the storehouse of the world, and giving 
 her the command of the carrying trade, has filled her vessels with 
 cargoes for her own use or re-exportation. In her great docks and 
 warehouses are stored the products and fabrics of all countries to- 
 gether with her own, and she has thus become the point where in- 
 ternational exfchanges are made, and where trade and specie have 
 
s 
 
 [32] 
 
 centered. If we would enter into a fair and honorable competition 
 with her for this carrying trade, and commerce and specie, wt must 
 avail ourselves of the lights of experience, and introduce here, 
 with some changes adapted to our position, a similar warehousing 
 system. When foreign or American vessels come to our own 
 ports, they must be enabled here, as in Great Britain, to load and 
 unload with the utmost facility, economy and despatch, at all times 
 and in all seasons. 
 
 They must also be enabled toobtain, without delay, in our ports, 
 assorted cargoes of our own products and fabrics, as well as those of 
 all other countries, of every quality, character, and price. These for- 
 ^ eign and domestic products and fabrics must be collected in our ware- 
 houses as they are in London, ready at all times for immediate purchase 
 and shipment, so that any vessel arriving at our ports can always 
 obtain at once full and assorted cargoes. It is only thus that ves- 
 sels sure of return cargoes can be brought to our ports on the best 
 terms, diminishing freights, whilst augmenting our carrying trade ^ 
 and aggregate profits of navigation. It will be perceived, on exa- 
 mination of the new regulations, hereto appended, that this depart- 
 ment, as indicated in my reports of December, 1847 and 1848, has 
 introduced the system of private competition for storage to the full 
 extent authorized by existing laws, combining, as permitted there- 
 by, pubkc and private stores, and protecting the interests of the 
 government and merchant by every safeguard in the power of the 
 department, suggested by experience and investigation. In order, 
 however, to give our warehousing system all the advantages that 
 are possessed in Great Britain, the following changes are indispen- 
 pensable. The provisions of the act of 17th June, 1844, limiting 
 the inspectors to the number employed at that date, must be modi- 
 fied in some respects, as these officers are required by the ware- 
 bousing laws to keep the key and have charge of private bonded 
 stores. If these private stores are to be scattered over our great 
 ports, as the convenience of commerce may dictate, amd as to a fair 
 and reasonable extent they should be under proper regulations, if 
 the warehousing business should progress as it has done for the 
 last two years, the inspectors must be augmented beyond the num- 
 ber authorized by that act. The warehousing act allows the im- 
 porter, whose private store is used for the warehousing of foreign 
 goods on which the duties have not been paid, to keep one key, 
 and requires an inspector of the revenue to keep ailother, the law 
 directing a joint custody with two different kinds of locks and dif- 
 ferent keys in the possession of each, respectively, so that the 
 importer could not have access to such bonded goods in private- 
 stores except in the presence of the inspector, the act forbidding 
 the importer ^'access to the goods except in the presence of the 
 proper officer of the customs." 
 
 The expense of furnishing such inspectors for private stores, 
 should, of course, be borne by the importers, for whose convenience 
 and benefit this arrangement is made, and who can only exhibit the 
 goods or withdraw packages for sale, or re-exportation from time 
 to time under the law, **in the presence of" an inspector. Alter 
 
[32] 
 
 4 
 
 tnucil deliberation and enquiry, my mind has been brought to the 
 concRision, that this expense could best be arranged by an equita- 
 ble apportionment of the compensahon paid to inspectors, to be re- 
 funded by such importers; the amount to be fixed in each case by 
 the collector, with the approbation of the Secretary of the Trea- 
 sury, or by adopting the principle of half storage, with a view to 
 cover the expense which has operated so well in some of the ports, 
 leaving to the importer the option between these two modes of 
 paym'rnt; and this is the principle upon which the present instruc- 
 tions are based. Under the law, however, as it now stands in our 
 largest ports, it will be impossible to put the system as to private 
 stores into full operation, unless the act of 17th June, 1844, before 
 referred to, should be modified; inasmuch, as whilst one inspec- 
 tor might suffice for one vast public bonded store, a considerable 
 number would be required for the private stores of the importers 
 scattered over a great city. So far as the government is concerned, 
 it is obvious, that in the large ports, the great public stores, equal 
 in capacity to a dozen private stores, are the most economical, and 
 in these must be stored, under any arrangements, the unclaimed 
 goods, amounting in New York (by the returns of the collector) 
 to the value during the last two years, of $14,617,658. If, how- 
 ever, the importers claim the goods, and the privileges of ware- 
 housing in their own private stores, they ought, in my judgment, to 
 be permitted to do so, in the manner provided in the regulations 
 and instructions now issued by this department. 
 
 The stores agreed upon by the importer and collector, with the 
 restrictions above designated, are the only private stores now au- 
 thorized by law. In ail other cases, the stores must be rented on 
 public account, as required by the provisions of the 6th section of 
 the act of the 3d March, 1841, whijh is in full force, and in these 
 words: ''Section 6. And be it further enacted, that all stores here- 
 after rented by the collector, naval officer or surveyor, shall be on 
 public account, and paid for by the collector as such, and shall be ap- 
 propriated exclusively to the use of receiving foreigh merchandize, 
 subject, as to the rates. of storage, to regulation by the Secretary 
 of the Treasury." 
 
 The law, then, as it now stands, authorizes but two classes of 
 stores, namely, public and private stores. The first as we have 
 seen, must be " rented on public account and paid for by the col- 
 lector^" the 'second, are the private stores agreed upon as before 
 stated, and must be kept under the regulations heretofore quoted 
 as prescribed by law. 
 
 Under the clause of the law authorizing private stores in certain 
 cases, a very important question has been piesented for my con- 
 sideration, whether in view of the very large discretionary powers 
 vested in this department by the 5th section of the warehousing 
 law, it is competent to extend the privilege of storage in private 
 stores to the goods of several importers in one such store when re- 
 quested by them. Upon mature deliberation, I have come to the 
 conclusion, that this maybe done, and have accordingly so author- 
 rjied, under regulations combining the most perfect indemnity and 
 
5 [ 32 J 
 
 security to the government, wnu grtai convenience and economy 
 to the merchants. These will not be public stores, and no rent 
 will be paid for them by the government, but they will be used as 
 private stores, denominated in the law other stores to be agreed 
 upon by the collector or chief revenue officer of the port, and the 
 importer, owner or consignee." In these cases, however, the 
 person who is permitted by the collector to have such private 
 bonded stores, must be constituted by each of the importers using 
 the same their agent, who must keep the importer's key, as au- 
 thorized by law, whilst the inspector will keep another and dis- 
 tinct key, so that no access can be had to the goods, except in the 
 presence of the inspector. 
 
 In this case, however, where several importers thus use one pri- 
 vate store, thus guarded and secured, in addition to the custody of 
 the goods under the lock of the inspector, and the bond for the 
 duties required from the importer, the collector must also exact 
 from the agent of the importers who keeps the store, a bond with, 
 sufficient sureties, to indemnify the government against loss. This 
 is substantially the system of private competition for storage and 
 labor introduced into Great Britain, and which has been attended 
 there -^rith such wonderful success, and has made that country the 
 storehouse of the products and fabrics of the world. In the ab- 
 sence of such regulations this department feels well assured that 
 the warehousing business in the United States can never be brought 
 into successful competition with that of Great Britain, .and it be- 
 lieves that this adoption of the system here will be attended with 
 incalculable benefits. Under this conviction, I have felt it to be 
 my duty to extend these privileges to the merchants and business 
 of the country. 
 
 Being desirous of introduci-ng the system of stores absolutely 
 fire-proof, so as to guard, as far as practicable, against those dis?is- 
 trous fires which have so often swept away so many millions of 
 property invested in stores and goods; and, with a view to place 
 bonded stores in our own country upon an equal, if not a superior, 
 footing to all others as regards security, so as to make our ports 
 the principal entrepots of commerce, I have directed that a prefer- 
 ence shall be given in all cases, by the collectors, to such private 
 stores as are made entirely fire-proof. By this, I mean such stores 
 — of which we have now scarcely a single one in this country, 
 although lately introduced with great success in Great Britain — as 
 are free from all combustible materials. Such stores would be 
 built on arches of stone or brick, or, what would be better, for all 
 the wooden material now used, to substitute iron, namely, for roofs 
 and rafters, for joists, for doors, window frames, and shutters, 
 slabs for flooring, and beams or pillars, where needed, as now used 
 in some cases in Europe. The advantages of this system would be: 
 1st; The greater security from fire in such stores would much in- 
 crease the warehousing business of the country, w^ith all its im- 
 mense profits to our commercial and navigating interests. 2d. The 
 saving or diminishing the losses arising from conflagrations. 3d. 
 The saving or diminishing insurance. 4th. The frequent arresting 
 
[32] 
 
 6 
 
 of fires in our great cities, by stopping them at a point where the 
 buildings were wholly incombustible. 5th. The gradual extension 
 of the system of iron buildings to private stores, other than bonded 
 warehouses. 6th. The great benefit to the iron interest of the 
 country, from the new and increasing use and demand thereby cre- 
 ated for that material. The augmenting demand for warehouses, 
 in many of our ports, had forced upon the department the alterna- 
 tive of leasing at this time new and additional public stores, for 
 terms of years, in the larger ports, or resorting to the system of 
 private competition; and, after full investigation, it is deemed best 
 to adopt the latter. Public stores, however, to a large extent, are 
 still required by the law. 1st. For importers who may prefer to 
 use them. 2d. Unclaimed snoods, under the provisions of the law, 
 can be stored only in public stores; and the value of these un- 
 claimed goods in New York alone, during the first two years under 
 the warehousing law, by the returns of the collector, amounted to 
 $14,617 658. Under this system public and private stores will be 
 combined, and each for useful purposes, as designed by the law; 
 but ultimately the great mass of the warehousing business (except 
 as regards unclaimed goods) will be transacted here as in Great 
 Britain, by stores neither rented nor owned by the government. 
 
 These stores, owned by individuals, in proper locations and of 
 a proper character, will be authorized by the collector, with the 
 assent of the Secretary, at each port, and the government will 
 have no other control over them than the custody of the key by 
 an inspector of the revenue, and access to the goods permitted 
 only in his presence, as required by law. The person who is au- 
 thorized to keep the store will be the agent of the importers, and 
 contract for storage and labor as they may think proper, the gov- 
 ernment being indemnified only for 'the expense of the services of 
 an inspector by the payment of half storage, or of the inspector's 
 salary, at the option of the importer. The storage and labor will 
 thus be furnished by the owners of stores, and not by the govern- 
 ment, and the business will thus be conducted in time, with greater 
 economy, and the choice of stores left chiefly to the importers. 
 The government will have all the security for the stores and for 
 the custody of the g(jods that is required in case of public stores, 
 as well as full indemnity for all charges, without any risk or ex- 
 pense for labor or for the building or renting of stores, with a pre- 
 ference of the public store where adapted to the storage of articles 
 sought to be warehoused. Private enterprise will be invited into 
 rivalry for furnishing warehouses; and now that the system has re- 
 ceived proper impulse Irom the go vernment, individual competition 
 will in time furnish the best and cheapest and safest stores, as well 
 as the most economical storage and labor, for nearly all goods, ex- 
 cept such as are unclaimed. Such private enterprise will in time 
 cause large and capacious incombustible stores to be erected in our 
 ports, giving employment to our mechanics and laborers, augment- 
 ing our commerce and revenue, and increasing the value of pro- 
 perty in our warehousing cities. The incombustible or iron stores 
 will gradually take the place of structures that are DOt fire proof, 
 
■3 
 
 for the storage of imports, and be eventually extended to stores 
 holding domestic goods, and thus terminate those disastrous con- 
 flagrations that have ruined so many thousands. 
 
 As early as the 29th of July, 1847, my attention was directed to 
 the important subject of iron warehouses, and among the inquiries 
 which the commissioners who visited the continent ot Europe and 
 Great Britain, under my appointment in that year, were directed to 
 make was the following : 
 
 "You will inqure, particularly, how far and to what extent iron 
 Las been introduced, either for roofs, rafters, joists, or otherwise, 
 as well as the material for flooring; the expense of such buildings; 
 the insurance, if any, on such warehouses and the goods storied 
 therein." 
 
 In replying to this inquiry, the commissioners stated as follows: 
 In the dock warehouses, originally constructed, iron was not 
 used as a material for building, being only used in some cases for 
 braces to strengthen; but in those more lately built it has entered 
 to some extent into the construction for rafters, joists and flooring. 
 For pillars it has been more generally used, the St. Katharine's 
 dock, in London, and the Albert dock, at Liverpool, using iron 
 pillars filled in with brick as the support, in most cases, to the se- 
 cond floor. The London dock company have also used it to a con- 
 siderable extent for pillars, in the last vaults constructed. The 
 sheds on the dock piers at London are generally supported by iron 
 columns, as previously mentioned; and the intention hereafter is to 
 increase its use, experience having demonstrated, from the use 
 made of it in constructing the large railway stations, that it is the 
 lightest and best material for large sheds and roofs. The flooring 
 in the warehouses is usually made with reference to the character 
 of the goods to be stored; where a smooth surface is very requisite 
 for the preservation of the articles, iron has been somewhat used. 
 In the Albert docks, before mentioned, 'as combining the most mo- 
 dern improvements, tile has been used, laid on concrete made per- 
 fectly smooth, for sugar and molasses; such a floor, or one of stone 
 slabs, being considered the best, the drainage requiring it to be 
 frequently scraped and cleaned. 
 
 ''The buildings are kept insured by the proprietors, the rate 
 being from one-sixth to two-sixths sterling per cent. The mer- 
 chandise is generally insured.'' They state also: ''The ware- 
 houses in the East and West India, and London docks, in London, 
 are constructed in a substantial and fire proof manner, the roofs of 
 slate or tile, and the doors and windows of iron. The lower floors 
 are generally of stone, on arches sustained by pillars of stone or 
 iron; the upper floors are of wood sustained by wooden pillars. 
 The stores in these docks are of difi'erent dates of construction, 
 the more modern ones embracing the most approved modes of build- 
 ing at the time.'- 
 
 "In the St, Katharine's dock, the stores having been more recently 
 built, are generally of a better description, the lower stories being 
 on arches supported by iron pillars, and the floors of the second 
 story of iron plates. Underneath all are the cellars for the storeage 
 
[32] 
 
 8 
 
 of liquors, with arched roofs, supported by iron or stone columns. 
 These cellars are of immense extent, and, in theLondon dock alone, 
 comprising twenty-two acres. The floors are fitted with iron skids 
 for the stowage of the casks, and their easy movement from one 
 part to another." 
 
 "On the piers in these docks are also constructed sheds for the 
 protection of merchandise while discharging and loading, and for 
 custom-house examination. These sheds are supported generally 
 by iron columns, and in some instances have iron roofs, and rail- 
 ways laid through them for the more convenient removal of mer- 
 chandise by hand trucks." 
 
 ^•The other bonded warehouses are private stores of fire proof 
 construction, within which no offices or counting rooms are allowed, 
 built to comply with the circular of the commissioners of customs." 
 
 ^^The stores in the Albert dock, Liverpool, (the only dock having 
 warehouses at that port,) the undersigned think the most perfect 
 in every respect which they visited, being built entirely of stone 
 and iron, no wood whatever entering into their construction." It 
 thus appears that the best and most approved warehouses in Great 
 Britain are now ^'built entirely of stone and iron, no wood what- 
 ever entering into their construction." That similar iron stores 
 will be built in our warehousing ports under the present instruc- 
 tions, giving them this preference, would seem to be certain, and 
 when they are constructed in one port thoy must be built in others, 
 or it would lead to a greater conc€#tration of the warehousing 
 business in those ports that adopted the incombustible iron stores. 
 When the business of the storage of foreign imports is thrown 
 open to private enterprise, and safe and commodious stores erected 
 by individuals, they will seek to fill them with goods, especially 
 for re-exportation, and thus immensely increase the warehousing 
 business, and render our ports, at a much earlier period, the entre- 
 pots for universal commerce. 
 
 The question is one of great magnitude; in what country shall be 
 chiefly stored the exchangeable products and fabrics of the world, 
 during the period intervening between their growth, production or 
 manufacture, and their use or consumption ? What country shall 
 transact this vast business? Who shall enjoy this carrying trade? 
 Whose mechanics and laborers shall furnish the stores and docks 
 and basins? Whose merchants shall receive the storage? Whose 
 underwriters the insurance; and who shall realize the commission 
 and profits on the sale and reshipment? These are questions of 
 momentous interest to our commerce and navigation, and to the pro- 
 gress of our wealth and industry. I think it nay be demonstrated 
 that, directly and indirectly. Great Britain is now realizing from 
 this source an annual income to her people, of more than eighty 
 millions of dollars. By the returns of our commissioners, before 
 referred to, it appears that the value of bonded goods in the ware- 
 houses of Great Britain, in August, 1847, was $337,200,000. The 
 quantity warehoused throughout the year. is not given; but if it 
 bears the same proportion, as in our country, to the goods remain- 
 ing in warehouse at the end of the year, it would be much greater. 
 
9 
 
 [321 
 
 Assuming it, however, to be only 400,000,000, we may form an ap- 
 proximate estimate to this income from the following data : 1st, 
 the freights upon the importation of the goods; 2d, the fr ights 
 upon such ?s are re-exported; 3d, the storage; 4th, the insurance 
 whilst on deposite, as well as when imported or exported; 5th, 
 the labor attending the landing, receiving and re-shipnients, includ- 
 ing the wharfage, drayage, cartage, craneage, hoisting, stowing, 
 piling, packing, repacking, &c.; 6th, the profit upon the sale of 
 the goods; or 7th, the commissions when sold and re-shipprd on 
 foreign account; 8th, the wagjes and compensation paid to clerks, 
 storekeepers, &c.; 9lh, the yearly appreciation of property arising 
 from the extension of business, and the erection of docks and ware- 
 houses; 10th, the augmented market for domestic products and 
 manufactures, purchased to complete assortments, and freighted 
 abroad at cheaper rates, thus augmenting domestic exports, as well 
 as the profits upon them; 11th, the u§e of the capital, credit and 
 specie, and the command of the exchanges of the world; 12th, the 
 augmented home market for domestic products and fabrics, arising 
 from the increase of capital, business cind population, growing out 
 of the warehousing system. There are some of these items known 
 to be great, not susceptible of any accurate approximate estimate; 
 taking, however, those only where the data are established, it may 
 be safely assumed that the gross income yielded, on such items, to 
 the country, from warehoused goods, is not less than 20 per cent, 
 on the value of such goods, stored for sale and distribution. 
 
 It mu'st be remembered that this is an income realized on the 
 products and fabrics of other countries, growing out of being their 
 factors and transacting their business under the warehousing sys- 
 tem. Among the most beneficial effects of the system, as demon- 
 strated in its results by practical experience in Great Britain, is 
 the largely augmented foreign market for domestic products and 
 fabrics to complete an assortment, or a cargo so as to give full 
 freights to vessels. 
 
 Our ports are the natural and proper depots of European goods 
 seeking the markets of Canada, the West Indies, Mexico, and of 
 Central and Southern America. They are also the natural depots of 
 all these latter countries when seeking the European or other foreign 
 markets. Our ports on the Pacific, in connexion with those on the 
 Atlantic and the Gulf, are also the natural depots for sale and dis- 
 tribution to all the rest of the world, of the products and fabrics 
 of Asia, and nothing can secure to us this commerce, but a well- 
 organized warehouse system, furnishing equal facilities for storage 
 and entrepot with similar systems in any other country. To the 
 perfect success of this system, the principle of free storage and 
 tree competition for all but unclaimed goods will become indispen- 
 sible. It would be difficult to ascertain the extent to which vessels 
 and purchasers would be brought to our ports under a perfect ware- 
 housing system to be supplied with return cargoes in part composed 
 of our own products and fabrics. 
 
 It is clear, however, that the effect must bo very great, and when 
 our warehousing system shall go into complete operation, I do not 
 
[32] 
 
 10 
 
 doubt but that stores filled with domestic products and fabrics will 
 be found side by side with our bonded warehouses, and purchasers 
 will resort to both to fill their vessels or to complete their assort- 
 ments. 
 
 Whilst the bonded warehouses will be filled with foreign goods, 
 our own breadstufFs and provisions, our flour and grain, our corn 
 and cotton, our rice and tobacco, our hemp and wool, our cotton 
 and woollen fabrics, (and in time also, our iron and sugar,) and 
 the vast variety of manufactures which our skill and industry pro- 
 duce, will be found in our domestic stores, near or adjacent to our 
 bonded warehouses, assembling purchasers to find a market for 
 them in every portion of the world. Nay, it is quite certain, that 
 the barter of the foreign for the domestic products and fabrics in 
 adjacent stores, will often take place daily, as it now does to so 
 vast an extent in Great Britain, increasing not only our internal 
 but our external commerce, augmenting our tolls or freights on 
 our lakes and rivers, our railroads and canals, and swelling our 
 exports, (including our own manufactures) to an extent corres- 
 ponding with our foreign imports. The foreign and domestic goods 
 warehoused in adjacent stores, will, as it were, invite the exchange, 
 and our merchants thus become the factors of universal commerce. 
 !:r Whilst the warehousing system in Great Britain is greatly cher- 
 ished by their merchants, it is regarded with still deeper interest 
 by their manufacturers; being as popular in Manchester, with its 
 bonded stores, as in London or Liverpool, bringing, as it does, 
 capital to British ports, and purchasers and goods from every quar- 
 ter of the globe to exchange for British fabrics; and our American 
 manufacturers can never compete successfully for the foreign 
 market, until a similar warehousing system is introduced and 
 perfected in our ports. 
 
 Much as our mercantile and navigating interests will be ad- 
 vanced by such a system, the American producer and manufac- 
 turer, in augmented markets at home and abroad, will derive still 
 greater advantages. 
 
 There is a perfect union of interest between our pxports and 
 imports, between our trade external and internal. Commerce is a 
 unit, it is the exchange of products and fabrics, whether foreign 
 or domestic, whether transported inland or coastwise, upon the 
 lakes or the ocean, upon the railroad or canal, and whatever system 
 assembles in any port for exchange, the products and fabrics of 
 human industry, auejments the wealth and business and capital of 
 the country facilitating such commerce, and fills the hand of labor 
 with greater and more abundant reward. In truth, commerce is 
 the great handmaid of labor, the factor of its products finding for 
 them the markets of the world. 
 
 Among the most important amendments required in the existing 
 law, are the following: 1st. Where the goods are deposited in a 
 public store, under the exclusive custody of the government, no 
 bond for duties should be required. To exact security for the 
 payment of duties on the goods, when the goods themselves are in 
 the sole custody of the government, would seem to be superfluous. 
 2d. When the goods are deposited in private stores, to permit the 
 
11 
 
 [32] 
 
 proprietor of the store to cover the amount of duties on all gooJs 
 in his store, under bis own bond, with adequate securities instead 
 of exacting a bond from every importer. 3d. To cancel all bonds 
 for dutits when the goods are destroyed by fire. This is the case 
 in Great Britain, and much increases her entrepot trade, it being 
 a great inducement to prefer her ports for warehousing, as it is 
 known she exacts no duties when the goods are consumed by fire 
 before they are taken out of the warehouse. Here, Conpjress gen- 
 erally refunds the duties in such cases, so that our government in 
 fact gains nothing by the exaction, but, in the meantime, foreign 
 goods are driven to other entrepots, by the fact, that under our 
 law, as it now stands, the duties are payable. Under the present 
 law, the goods are insured at a value including the duty, thus in- 
 creasing expenses here, as compared with foreign warehouses, and 
 where the duties are refunded after a fire, it is generally only for 
 the benefit of the underwriters who have insured the goods. 4th. 
 To prolong (he time for warehousing, if not indefinitely, at least 
 to a period not less than five years. In Great Britain the term is 
 three years, but at the same time discretion is given to the com- 
 missioners of customs to extend the period two years more, thus 
 practically enlarging the time on goods not perishable to five years. 
 The term of one year is too limited, especially with a view to ex- 
 portation. 
 
 Debenture goods may now be exported within three years, and 
 no reason can be given why warehoused goods should not have, at 
 least, the same time, if not an indefinite period. The fact, that 
 goods can only be warehoused here one year, when in England 
 they may remain five years in warehouse, gives to that country an 
 immense advantage over our own as an entrepot for warehoused 
 goods, and we will contend with her to great disadvantage for the 
 commerce of the world, until we extend the warehousing privilege 
 to a similar period of years. Why should debenture goods, re- 
 maining in the merchant's own exclusive possession, be permitted 
 to be exported within three years, when warehoused goods, remain- 
 ing in our own custody, must be forced out of the country in one 
 year? Why should we deny to our own country the payment of 
 insurance and storage, of labor, and other charges upon the goods 
 beyond the period of a year? Why limit the period for exporta- 
 tion or consumption, the goods remaining with us at the expense 
 of the foreign importer. 
 
 The loss of interest, the payment of insurance, storage and other 
 charges, constitute a suflScient inducement to the importer to sell 
 or re-export at any period without limiting the time. Besides, there 
 are many articles that are greatly improved by remaining in store 
 for a series of years. Among these, I may mention wines and li- 
 quors, which are generally so greatly improved by age. We can 
 never become a great entrepot for wines and liquors while this 
 limitation exists, but will be compelled to send for the best of these 
 articles, as we now do, to the foreign, and especially to the Lon- 
 don dock sellers and stores, where such articles are sent by the 
 producer to acquire the reputation and additional price derived 
 
[32] 
 
 12 
 
 from their deposite there. More than fifty acres of bonded vaults 
 and cellars in Great Britain are filled with these wines and liquors 
 of every quality and age, and we can never compete for the storage 
 of these articles, unless we grant here equal facilities for sale and 
 storage. There is another reason why the time should be enlarged, 
 arising out of the extension of our ports and territories, since the 
 passage of the warehousing act. Under the law, goods can be 
 warehoused and transferred from port to port in our own country. 
 Now, from our Atlantic to our Pacific ports, going or returning, 
 around Cape Horn, nearly one-half the time may be occupied in 
 the voyage, yet this, by the law, constitutes part of the year per- 
 mitted for warehousing, and is entirely too short for the great pur- 
 poses of such a commerce. Why should we destroy our own coast- 
 wise trade by a limitation so pernicious'? 
 
 In extending the period for deposite of foreign goods, I would 
 renew^ ray recommendation for the repeal of the debenture system. 
 The merchant may now export debenture goods w-ithifi three years, 
 having the duties refunded w^ithout interest, the government with- 
 holding two and a half per cent. For this privilege, then, he loses 
 three years' interest, being eighteen per cent, and two and a half 
 per cent, on the duties, in all twenty and one half per cent. Now, 
 if he is permitted to retain the goods in public or piivate bonded 
 warehouses, without the payment of any portion of this sum, or 
 any advance for duties, and export the goods within three years 
 from such warehouse, why should he want the debenture privilege? 
 The truth is, if the time were thus prolonged, w^hen the goods re- 
 mained unchanged, there could be no motive (but in some extraor- 
 dinary cases) to resort to the debenture privilege, except to de- 
 fraud the revenue by a pretended exportation of the goods, when, 
 in fact, having been in the importer's exclusive possession, they 
 are too often smuggled into the consumption of the country, and 
 the duties refunded, as if they w^ere exported. I have heretofore 
 recommended the rrpeal of the debenture system, and the substitu- 
 tion of a right, for at least the same period of time, of exporting 
 abroad the goods from the public or private warehouses, without 
 having paid any duties. This is a much greater privilege than the 
 debenture, and not accompanied with its frauds. This department 
 has heretofore represented the fraudulent character of the deben- 
 ture system, which has led to its abandonment in other countries. 
 The system furnishes great facilities and temptations to frauds upon 
 the revenue. Let us take an example to illustrate how easily these 
 frauds may be perpetrated. Under the existing debenture privi- 
 lege, an importer introduces a quantity of foreign cotton goods, 
 he pays the duty and takes the goods into his exclusive posses- 
 sion; at the end of a period not exceeding three years he pro- 
 fesses to export these same cotton goods; and, after these goods 
 are examined by the appraisers, and supposed to be the same, he 
 executes his export bond, ships his goods, and receives his deben- 
 ture certificate, upon which he draws the money at once; but per- 
 haps the a'ppraiser who examined the cotton goods three years 
 before, is absent, dead, removed, or resigned, or in the lapse of 
 
13 
 
 [32] 
 
 time, from the multiplicii} oi ins duties, he may have forgotten the 
 precise character of the goods, or an article of cotton goods, of so 
 precise a similitude, may, for that very purpose, have been manu- 
 factured h^re, as to defy detection, and the domestic goods are ex- 
 ported instead of the foreign; and this is hut one out of many 
 modes in which frauds may be perpetrated under the debenture 
 system. In truth, the whole system is an open invitation to frauds 
 upon the revenue, and, in some cases, this has been so palpable 
 that the drawback exceeds the duty. 
 
 Herewith is communicated a letter on this subject (a copy of 
 which is hereto annexed, marked B) from two experienced custom- 
 house officers, of New Orleans and New York, being the result of 
 inquiries directed by me, exhibiting the frauds under this system. 
 I cannot too strongly urge the consideration of this subject by 
 Congress, nor too earnestly repeat my undoubted conviction that 
 the revenue is defrauded many hundred thousand dollars every year 
 by this system. Not only is the revenue thus defrauded of large 
 sums, but the honest merchant, who has fairly paid his duties, is 
 deeply injured by being brought int(^ompetition with goods, the 
 duties on which have been refundej, wnilst the domestic manufac- 
 turer and producer are also compelled to compete with foreign 
 goods subject to duty, but on which the duty has been refunded 
 under the practical operation of this law. 
 
 Connected with the subject of warehousing, is the construction 
 of docks and basins, for the accommodation oi' vessels, the erection 
 of warehouses, and the economical storage of goods. In ancient 
 as well as in modern times these improvements, to a greater or 
 less extent, mark the growth of commercial cities. On the conti- 
 nent of Europe they exist to a considerable extent, but in Great 
 Britain they h^ve been constructed in greater numbers and to a 
 greater extent than in any other part of the world. In Boston, in 
 connexion with their wharves, they have long existed, and are 
 constantly extending, having greatly contributed to the increase of 
 the foreign and domestic commerce of that great city; furnishino- 
 another proof of the sagacity and foresight of that people. In the 
 harbor of New York they are just going into operation, and must 
 furnish great facilities for the extension of the commerce of that 
 city. They are admirably calculated for the extension of the 
 warehousing system, especially for heavy goods, and for articles 
 introduced for re-exportation. On that important subject, I attach 
 to this report documents marked C and I). The first being a re- 
 • port of the committee on wharves of the city of New York, and the 
 fiecond a pamphlet of the proceedings of citizens and companies in 
 regard to the great Atlantic dock basin. To a considerable extent 
 such docks and warehouses have been used in Boston and New 
 York, for the more economical storage of goods, and it is believed 
 are destined to g^-eat and complete success. It is obvious that 
 heavy goods can be landed and stored more economically, when the 
 vessel can lay alongside of the warehouse in such docks or basins, 
 ^nd load or unload from it without drayage or cartage. 
 
 When the warehousing law was passed in 1816, the system was 
 
[32] 
 
 14 
 
 entirely new in this country, and the department was required to 
 put it at once into operation. This was done after a conference 
 with the collectors in the principal ports, and the action of the 
 department communicated to Congress. Whilst it is believed that 
 all then done, in putting so promptly into operation so new and 
 great a system, will redound to the ultimate advancement of the 
 best interests of the country; yet in the period of two years which 
 has intervened since that date, the department, amidst its other 
 pressing engagements has devoted much attention to this new and 
 important subject, collecting from the continent of Europe and 
 Great Britain all the information that could be obtained in regard 
 to the practical operation of the system in those countries. On the 
 continent the plan adopted is that of public government stores. In 
 Great Britain an appeal is made to private enterprize, capital, and 
 competition, and their bonded warehouses are chiefly private stores, 
 with a few large government warehouses for certain purposes. 
 
 The British plan has been far the most successful, and commends 
 itself, in my judgment, as well from the success of the system it- 
 self as from a thorough in^|^tigation of the principles on which it 
 is founded. I have therefore, . by the new regulations, so far as 
 was consistent with the law, introduced it into this country, under 
 the powers \ested in this department by the fifth section of the 
 warehousing act. The important information derived from the 
 continent of Europe and Great Britain is herewith appended to this 
 report, in documents marked F, G, H, I, K, L, M, M, O, P, Q. 
 
 The regulations now issued introduce the system of private com- 
 petition so far as permitted by the public interest, and by the law 
 as it now stands. By the existing law, unclaimed goods must be 
 warehoused in public stores. The value of these is very great. In 
 New York alone, by the returns of the collector, the value of the 
 foreign unclaimed goods warehoused in that port from the 6th 
 August, 1846, to SOih September, 1848, was $14,617,658, and the 
 regularly warehoused in the same period $20,546,250 — makinpj a 
 total in that port of $35,163,908. These unclaimed goods, under 
 the act of the 3d March, 1841, must be kept in the public stores, 
 there being no importer who claims and makes a warehouse entry 
 of them. By the returns of the collector, (see doc. E,) the fo- 
 reign goods regularly warehoused from the 6Lh August, 1846, to 
 30th September, 1848, was $43,934,300. In addition to this, there 
 was a vast amount of foreign imports deposited in our warehouses 
 as unclaimed goods, amounting, as we have seen, in New York 
 alone, to the sum of $14,617,658. If in the other ports the un- 
 claimed goods bore the same proportion as those regularly ware- 
 housed in New York, it would bring the total amount of foreign 
 goods deposited in our warehouses from the 6th August, 1846, to 
 30th September, 1848, up to $66,527,038. Notwithstanding, then, 
 that the system was entirely new in this country, it is hoped that 
 these facts, and the vast amount thus warehoused in the infancy of 
 the system, under the instructions and acts of this department, will 
 satiBly Congress that every effort was made to carry the law fully 
 into effect, and that these efforts were attended with successj not- , 
 
15 
 
 [ 32 ] 
 
 withstanding that the department was compelled to enter on a field 
 of experiment entirely unexplored in this country. It would be 
 strange, under such circumstances, if the department had seen no- 
 thing to improve or amend, as the result of more than two years 
 of experience of the practical operation of the system in this coun- 
 try, and as also of the information collected with so much care 
 from the continent of Europe and Great Britain. This experience 
 and information have enabled the department to introduce, it is 
 believed, great and important improvements under the new 
 instructions now issued, and especially in authorizing, as far 
 as permitted by the law and the security of the public revenue, 
 the system of private enterprize and competition in the business of 
 storage, so as to reduce to the utmost practicable extent all the 
 charges and expenses incident to the system. These regulations, 
 it is believed, will lead to a considerable augmentation in the 
 warehousing business; but, in order to give to our own ports all 
 the advantages enjoyed in Great Britain, and to enable us to enter 
 into successful competition with other countries for the commerce 
 of the world, the amendments in the law itself, especially as re-, 
 gards the extension of the time for warehousing, which can only 
 be made by Congress, are indispensible. With these amendments, 
 advancing in a liberal, commercial policy, with the progress of the 
 age, and the lights of experience, it is believed that our own coun- 
 try will pass rapidly onward to the command of universal com- 
 merce. 
 
 With enduring "peace; with extended area, industry and popula- 
 tion; with an enlarging trade, internal and external — and increas- 
 ing facilities of navigation and transportation on the lakes and 
 rivers — the ocean and the land; with a career marked by a spirit of 
 equity and justice, our future advance must be more rapid even 
 than the past. Nor should we regard only the advantages to our- 
 selves from our national union, as a moral and political necessity, 
 which HO human power can sever, or destroy; but consider, also, its 
 effects as a light and example to all nations; and as, ultimately, 
 destined to extend its benefits and blessings to every country and 
 people of the globe. To accomplish these great objects, an ever 
 extending internal and international commerce and intercourse are 
 indispensible; and even if interrupted for a brief period, would be 
 sure to return, with the triumph of truth, in augmented force and 
 power. 
 
 Most respectfully, your obedient servant, 
 
 R. J. WALKER, 
 Secretary of the Treasury, 
 
 iHoD. George M. Dallas, 
 
 Vice President of the United States, 
 
 and President of the Senate. 
 
[32] 
 
 16 
 
 4 
 
 A. 
 
 CIRCULAR, No. 34. 
 
 Instructions to collectors and other officers of the customs. 
 
 Treasury Department, 
 
 February 17, 1849. 
 
 The 5th section of the act of 6th August, 1846, entitled <^An act 
 to. establish a warehousing system," &c., is in these words: **That 
 the Secretary of tbe Treasury be, and he is hereby authorised to 
 make, from time to time, such regulations, not inconsistent with 
 the laws of the United States, as may be necessary to give full 
 effect to the provisions of this act, and secure a just accountability 
 under the same." 
 
 Under the power granted by this section, this department, avail- 
 ing itself of the experience derived from the practical operation 
 of the system in this country during the last two years, and having 
 obtained full information in detail of the mode of warehousing on 
 the continent of Europe and in Great Britain, now issues the fol- 
 lowing forms and instructions, in place of those heretofore issued, 
 with a view to enlarge the benefits of the system in this country: 
 
 Sec. 1. On the arrival of any goods,- wares, and merchandise 
 from a foreign port, and at any time within the period allowed by 
 law for the discharge of the vessel in which they may have been 
 imported, the importer, consignee or agent (with proper power of 
 attorney) thereof, may enter the same for warehousing in the form 
 hereinafter prescribed, designating at the same time, with the con- 
 sent of the collector, the place ot storage, as hereinafter provided 
 for. 
 
 Sec 2. It being the intention hereafter of this department to 
 use as bonded warehouses, under the act of August 6, 1846, in ad- 
 dition to stores owned and leased by the United States, such private 
 stores as may be fully adapted to the purpose, separating as much 
 as possible the government from any interference not required by 
 law or the public interest with the business of storage, or of labor 
 on merchandise, and leaving such storage or labor to be, as far as 
 lawful and practicable, a matter of arrangement between the im- 
 porters of merchandise and the owners or occupants of such pri- 
 vate warehouses, the following rules and regulations will control 
 you in the selection and management of such stores, the selection 
 being first approved by the department in each case. 
 
 In all cases of private stores, the law, which the department is 
 not at liberty to disregard, requires that they **shall be kept under 
 the joint locks of the inspector and importer; but no delivery shall 
 be made without a permit in writing under the hand of the col- 
 lector and naval officer of the port," the law further declares that 
 
17 [32] 
 
 •'if any importer or proprietor of any warehoused goods, Or a»j 
 person in his employ, shall, by any contrivance, fraudulently ope7, 
 the warehouse, or shall gain access to the goods except in xUtt 
 presence of the proper officer of the customs, acting in the execu- 
 tion of his duty, such importer or proprietor shall forfeit and pay„ 
 for every such offence, one thousand dollars." The proper officer 
 of the customs here referred to, in whose presence only the- rn^- 
 porter, when the goods are stored in private stores, can gain aeces* 
 to the goods, is an inspector, that being the class 'of officers, under 
 whose lock and key, as well as that of the importer, such privatt- 
 bonded warehouses must be kept. 
 
 Sec. 3. Stores to- be private bonded warehouses, and \o be usei^. 
 for the. storage of foreign dutiable merchandise, -^i^H be required,, 
 in all cases, to be first class fire-proof stores, accot'dingto the clas- 
 sification of insurance offices at your port, and must be so approved 
 by them in writing to the collect'or, before an application to us« 
 them will be considered. 
 
 All bonded warehouses under the act of Aui^ust G, 1846, will 
 hereafter be known and designated as follows: ♦ * 
 
 Class 1. Stores owned by the United States, or leased to theia 
 prior to the date of these instructions, the leases of which have- 
 not yet expired or been cancelled, heretofore known as public 
 stores. All unclaimed goods must be stored exclusively in tbes«* 
 stores, when there are such at the port, and they are also to W 
 used for the storage of other foreign merchandise as hereinafter 
 provided for. In relation to these public stores, the following arc 
 the provisions of the sixth section of the act of March 3,* 1841* 
 the assent of the department being required by other laws. 
 
 ^nd be it further enacted^ That all stores hereafter rented by 
 the collector, naval officer or. surveyor, shall be on public accountj, 
 and paid for by the collector as such, and shall be appropriated ex^ 
 clusively to the use of receiving foreign merchandise, subject, as 
 to the rates of storage, to regulation by the Secretary of tbr 
 Treasury." 
 
 2. Stores in the possession of an importer, and in his sole occw- 
 pancy, which he may desire to place under the customs locV, ht 
 addition to his own lock, (said locks and keys to be of a diflfe?«»t 
 character, as required by law,) for the purpose of storing dutiable 
 merchandise imported by himself only. 
 
 The entire store shall be appropriated to this sole purpose, uu- 
 der the regulations hereinafter provided, and for this privilege, witfc 
 the time of the customs officer necessarily required ia attendance nV 
 such store, he shall pay monthly to the collector of the port a s©ac? 
 equivalent to the pay of such officer, who must be an inspector, ox 
 oue-half of the amount which would accrue as storage on tbr 
 goods so stored, at the regular rates charged at stores, class No. X. 
 All the labor on goods so stored must be performed by the impor- 
 ter at his own expense, under the supervision of the officer ia 
 charge. Before any importer shall be permitted to \ise his g«2b 
 store, per class 2, he shall endorse upon the entry for wareboiisc 
 bis written request to use such store as the place of deposite, B»d 
 2 
 
[32] 
 
 18 
 
 also endors^ thereon an agreement to pay to the collector an 
 amount equal to the salary of the inspector or one-half storage; 
 then to be determined in advance by the importer. 
 
 3. Stores in the occupancy of persons desirous to engage in the 
 business of storing dutiable merchandise under the warehouse act, 
 and of performing the labor on such goods, in what is usually 
 termed the storage business- the buildings being first examined by 
 the person appointed by the collector, and found to agree with the 
 requirements of these instructions, and the selection having been 
 approved by this department, an inspector shall be designated for 
 its superintendence, the owner or occupant stipulating to pay to 
 the collector monthly a sum equivalent to the salary of the in- 
 spector or inspectors required in the superintendence of the goods 
 and ^ store, the "whole of the building; being appropriated to this 
 purpose, as required in class No. 2. Merchandise entered for ware- 
 house will only be stored in these stores when the same are ^'agreed 
 on by the collector or chief revenue officer of the port, and the im- 
 porter, owner or consignee, '\as the place of deposite, and the stores 
 are to be ^'secured," as provided in 1st sec. act 6th of August, 1846, 
 "under the joint locks of the inspector and the importer," the 
 latter appointing the owner or occupant of such store as his agent 
 or custodian, to have the custody of the goods, and possession of 
 the key allowed to the importer; this appointment to be per form 
 25. The labor performed on the goods shall be under the control 
 and at the expense of the owner or occupant, and the store shall 
 be subject to such further rules as this department may deem ne- 
 cessary from time to time, for the safe-keeping of the goods and 
 protection of the revenue, and to be discontinued as a bonded 
 warehouse when the public interest may require. All arrange- 
 ments as regards the rates of storage, and the price of labor in these 
 stores, must be made between the importer and the owner or occu- 
 pant of the store, and all amoi^nts due for storage and labor must 
 be collected by the latter, the collector looking only to the safe 
 custody of the merchandise, for the security of the revenue. . 
 
 Before any person shall be permitted to open a store under class 
 No. 3, he shall enter into bond in such sum, and with such sureties 
 as may be approved by the collector and this department J exonera- 
 ting the government, as also the collector, and all other officers of 
 the customs, from any risk growing out of the joint custody of 
 goods stored in said stores, such bond to be per form K. 
 
 These stores shall be under the joint lock of an inspector of the 
 customs (to be designated by the collector) and the owner or oc- 
 cupant acting as agent for the importers warehousing their dutiable 
 foreign merchandise in such store. Should the amount of business 
 at any one store require, in the judgment of the collector, the 
 services of more than one inspector, the owner or occupant shall 
 be required to pay monthly such additional sum to the amount 
 named above as will be equivalent to the salary of such additional 
 inspector or inspectors required in attendance. The owner or oc- 
 cupant of such store will, however, be allowed the option of pay- 
 ing the salary of such inspector or inspectors, or of paying monthly 
 
19 [ 32 ] 
 
 to the collector one-half storage, at the rates charged in public 
 store, class 1; this choice to be determined before any goods are 
 placed in said store. 
 
 The stores described in the 2d and 3d classes will be required, 
 nrevious to their being used for the storage of bonded goods, to 
 
 ive such fastenings on the doors and windows as the collector 
 may deem requisite for the security of the property stored, all such 
 doors and windows to be fastened on the interior by strong iron 
 bars, except one entrance in front, to be secured by locks as be- 
 iore described. The store must be separated from any adjoining 
 
 uildins by a brick or stone wall, in which no door or other open- 
 ing will be permitted, and must have a party wall above the roof. 
 
 For the storage of wines and distilled spirits only, cellars of 
 stores occupied lor general business purposes may be used, under 
 store classification No. 2, for the storage of wines and distilled 
 spirits imported by the owner or lessee only.* Though the rest of 
 the building be otherwise occupied, the entire cellar or vault shall 
 be exclusively appropriated to this purpose, and shall have no 
 
 pening or entrance except the one from the street, on which the 
 .ocks are to be placed. 
 m The remuneration of the officers shall be either the pay of the 
 K inspector or one half the storage, as in store class No. 2, to be de- 
 
 ■ termined in advance by the importer, and one officer may have ia 
 
 ■ charge as many cellars as, in the judgment of the collector, he can 
 
 ■ superintend tfficiently, not exceeding six. The cellars of any" 
 
 ■ stores, class 3, may be used for the storage of wines and distilled 
 ^spirits, under the same rules as other merchandise, in said stores. 
 
 For the storage of coal, mahogany and other w^oods, sheds or 
 yards may be used, under the regulation as prescribed for stores 
 < lassed Nos. 2 and 3, provided such shed and yard can be properly 
 :astened and secured, so as to insure the safety of the property. 
 The compensation of the officer or officers required to be at the 
 option of the owner, to be determined in advance, as in stores 
 class 2. 
 
 A counting-room for the accommodation of the .owner or occu- 
 pant may be allowed in stores classed 2 and 3, but such office must 
 be separated by a permanent partition, with no door or other en- 
 trance opening therein from the rest of the store, and have a sepa- 
 rate entrance from the front. This partition must be strapped 
 with iron, in such a manner as to enable the inspector to ascertain 
 whether access has been had to the store. The officer in charge 
 must be allowed such use of this office as may be necessary for 
 him in making his daily return of receipts, deliveries and examina- 
 tions. 
 
 Alter stores hare been approved and placed under customs lock, 
 the collector will retain the right of ordering such additional fas- 
 tenings to be placed thereon as experience may suggest to be ne- 
 cessary; such extra fastenings to be made by and at the expense of 
 the owners or occupants having charge of the premises. 
 
 In selecting these stores, the collector will be careful to take 
 ©nly such. as combine convenience to place of landing the goods 
 
[32] 
 
 20 
 
 -with every facility for receipt and delivery, for sampling, exami- 
 nation, &c., according to the description of goods to be stored.. 
 He will avoid increasing the number more than is necessary, due 
 regard being had to the number of officers employed at the port, 
 the time required for their attention at the stores, and the restric- 
 tions of the number of inspectors and officers by the act of June 
 17, 1844. 
 
 It being the wish of this department to encourage the building 
 of substantial fire-proof warehouses, where goods may be stored 
 free from the risk of fire, and the construction of (^ommodious 
 vaults for the reception of wines and distilled spirits, such build- 
 ings being required by our rapidly increasing commerce, as well as 
 to prevent or diminish the disastrous fires in our great cities, and 
 the loss or refunding of the duty upon the goods, the collector will, 
 in every instance, give the preference to buildings or vaults so con- 
 structed, more particularly where the same are built of brick, 
 stone and iron, the different floors separated by iron doors, and 
 iron covers to hatchways, having no wooden or other Combustible 
 material whatever. In selecting between sUch fire-proof stores,, 
 the preference should be given to those having an iron roof and 
 rafters, iron doors, window frames, sashes and shutters, iron joists, 
 iron slabs for floors, or other incombustible material, and iron 
 beams and pillars, where necessary. 
 
 Should the owner or occupant of any store, cellar or yard, ne- 
 glect or refuse to pay to the collector the sum required by these 
 instructions for the use of an inspector or inspectors, as the case 
 may be, or fail or refuse to comply with any law regulating the 
 storage of merchandise, or any rules or regulations issued by this 
 department or by the collector, for the safety of the goods so- 
 stored, the collector shall refuse permission to deposit goods in or 
 to deliver any from such store, and report the facts at once to this 
 department for its further action. 
 
 Sec. 4. All private bonded warehouses must be placed in custo- 
 dy of an inspector of the customs, who will always keep the 
 key thereof in his own possession, and personally superintend the 
 opening and closing of the doors and windows. He must be in 
 constant attendance at the store from sunrise to sunset, except at 
 the time necessary for his meals, not over one hour at noon, when 
 the store roust be closed. He will not sufl'er any goods to be re- 
 ceived, delivered, sampled, packed or repacked, except in his pre- 
 sence, and in pursuance of an order from the collector, in the man- 
 ner hereinafter prescribed. The collector will require of him to 
 keep an accurate account of all receipts and deliveries of goods, 
 orders for sampling, examinations, repacking, &c., in such manner 
 and form as he may direct^ and he shall be required to report to- 
 the collector and warehouse superintendent every infraction of any 
 ifrarehouse rules and regulations committed at his store by any per- 
 son or persons. He will not be permitted to receive any reward 
 or gratuity from any source, in addition to his pay from the Uni- 
 ted States, as prescribed in the 73d sec. act of 1799, which collec- 
 
21 
 
 [32] 
 
 tors will rigidly enforce. No officer shall be allowed to have more 
 than one store of class No. 3 under his charge, and it shall be the 
 duty of the , collector, at least once a year, (or as much oftener as 
 he may deem requisite,) to transfer the officers in charge of stores 
 class Nos. 2 and 3 from one store to another, thus preventing any 
 officer having the charge of any one store for a longer period than 
 one year. The officer so transferred shall furnish his successor 
 with a complete inventory of the goods in such store; and it shall 
 be the duty of his successor, immediately ^on taking .charge, to ex- 
 amine the goods in the store to see if they agree with the invento- 
 ry, and the result of this examination shall be communicated to the 
 collector within ten days horn the date of his taking charge of the 
 store. Should any discrepancies be found between the statement 
 of the officer transferred and the inventory taken, the collector will 
 immediately investigate the case, at the same time reporting the 
 facts to this department. Public stores will be under the superin- 
 tendence of the same officers, and be kept open for the transaction 
 of business the same hours as heretofore; but all the regulations 
 here prescribed as to the receipt and delivery, examinations, sam- 
 pling, packing and repacking of goods, and keeping of books and 
 vouchers, must be observed in them as well as in private ware- 
 houses. 
 
 Sec. 5. When goods are sent from the ship or vessel in which 
 the same may have been imported to a warehouse under a ware- 
 house permit, each cart or lighter load must be accompanied by a. 
 receipt, describing the marks, numbers, and description of pack- 
 ages. This receipt will be signed by the inspector in charge of the 
 store, on due receipt of the goods, and will be returned by the 
 drayman or lighterman to the inspector on board the vessel. These 
 cart or lighter receipts are to be numbered progressively; and in 
 case the numbers do not arrive at the store in due course, the in- 
 spector in charge of the store shall inquire into and ascertain the 
 cause, and if there be any appearance of fraud, he shall acquaint 
 the collector therewith without loss of time. 
 
 The officers at the warehouse, on receiving the goods, will com- 
 pare the marks and numbers with the receipts, and keep an account 
 of these particulars in his official book of receipts, together with 
 the number of the floor, and the part of the store where the goods 
 tire deposited, that he may at any time be able to find the goods 
 from the description in his official record. When deliveries of 
 goods take place, such delivery will be noted on the same record, 
 opposite the account of receipt, in order that it may be ascertained 
 at any time, on the examination of such record, what part of each, 
 lot or parcel of goods remain in store. This record must also con- 
 tain full particulars of any repacking of the merchandise and sam- 
 pling of liquors for transportation, when the same are authorized 
 by the collector under these instructions. 
 
 Sec. 6. In each of the ports of Boston, New York, Philadelphia, 
 Baltimore, Charleston, and New Orleans, the collector shall desig- 
 nate, with the approbation of this department, from among the offi- 
 cers or clerks, some suitable person to be designated warehouse 
 
[32] 
 
 22 
 
 superintendent, whose duty it shall be to superintend all the pub- 
 lic and private stores in such ports, visiting them daily to ascer- 
 tain whether the officers are regular in their attendance, the books 
 correctly kept, and whether all the regulations issued by this de- 
 partment are correctly observed and diligently enforced. It shall 
 further be his duty, under directions froni the collector, to examine 
 all stores which the ownfers or occupants thereof may 4esire to 
 have made bonded warehouses, under these instructions, and make 
 report thereof to the collector; and after such have been approved, 
 to make such daily examination of their condition, to ascertain the 
 security of the same, and what additional fastenings, &c., may be 
 necessary for the security of the property. He- will also superin- 
 tend, with the inspectdr of the store, all silks withdrawn for print- 
 ing, dying, &c., as provided in these instructions, taking an ac- 
 count of the same; and it shall be the duty of the person or per- 
 sons withdrawing such goods for dying, &c., to notify the ware- 
 Louse superintendent, that he may be present at the place and time • 
 required. Such superintendent shall have a desk in the custom- 
 house, and shall be required to make a daily report to. the collector 
 of every violation of the warehouse instructions and rules, and of 
 all other matters coming under his observation of importance to 
 the security of the revenue. This officer is not intended to inter- 
 fere with the duties of the storekeeper of the port in his charge of 
 the receipts and deliveries of goods in all the stores, and keeping 
 the accounts of property in each, as has heretofore been the case, 
 but is, under the directions of the collector, to have a general su- 
 pervision of the warehouse business, iQ see that the laws and regu- 
 lations are faithfully observed by the inspectors in charge of each 
 store, and the importer or agent having joint custody. He will 
 also perform such other duties in addition to the above as the col- 
 lector may devolve upon him. 
 
 Sec. 7. At those ports where stores are owned or have been 
 leased by the United States, and the leases of which have not ex- 
 pired and been cancelled, in compliance with the instructions o 
 this department — said stores being classified in these instructions 
 as class 1 — the collectors will, on entry for warehousing, first fill 
 said stores with such goods as are proper to be stored therein, due 
 regard being had to the description and character of the goods and 
 place of deposite. In all other cases the importer, consignee or 
 agent, shall be at liberty to select' the place of storage from any 
 stores, sheds, yards or other places, previously approved as bonded 
 Tvarehouses, under classifications 1, 2 and 3. 
 
 Sec. 8. All merchandise thus stored may be examined, at any 
 time iluring the business hours of the port, by the importer, con 
 signee or agent, who shall have liberty to take samples of his good:; 
 in quantities according to the usag'es of the port, make all needful 
 repairs of packages, and to repack the same, provided the original , 
 convents are placed in the new packages, and the original marks, 
 and numbers placed thereon, in the mode prescribed in the 75th 
 fction of the act of 2d March, 1799, and 32d section, act of 1st 
 March, 1823. H« may also have any further privileges to facili 
 
23 
 
 [32] 
 
 tatc the sale of his goods while in bond which the. collector of the 
 port may deem advisable, and not inconsistent with law or the 
 safety of the revenue; provided, that no samples shall be taken, 
 nor shall any goods be exhibited or examined unless under the im- 
 mediate supervision of an inspector of the customs, and by order 
 of the importer, owner or consignee, and at his expense, nor shall 
 any package be repaired or goods repacked without a written order 
 from the collector of the port. 
 
 Sec. 9. All goods unclaimed by the owner or consignee at the 
 expiration of the period allowed by law for the discharge of the 
 vessel in which the same may have been imported, shall be sent by 
 the collector to the stores owned and leased by the United States, 
 class 1, if there be any at the port. If there be no such stores, 
 then said goods shall be deposited in safe warehouses temporarily 
 hired for that purpose by the collector, and under his sole custody. 
 The owner or consignee of such goods may, at any time thereafter, 
 within the period provided by law, be allowed the privileges herein 
 granted to bonded merchandise, on making due entry thereof for 
 warehousing. After having been entered for warehouse, these 
 goods cannot be transferred to other stores, but must remain in the 
 })lace where originally deposited till payment of duties, unless 
 withdrawn for transportation to another port in the United States, 
 for exportation, or the better security of the revenue requires their 
 removal. 
 
 Sec. 10. In all cases where the collector may be called upon to 
 exercise the discretion given him in the 58th section, act 1799, to 
 take possession .of merchandise remaining on board a vessel, five 
 days after her entry at the custom house, or whenever it may be 
 necessary on account of a vessel's being leaky, or from other cause 
 or casualty, to take possession of her cargo, as required by the 60th 
 section, act 1799, he will require, as a condition of granting the 
 permit for discharge, the right to order the vessel to be removed at 
 the expense of the owner to such place, wharf, or pier, adjacent to 
 the stores owned or leased by the United States, class 1, where 
 such goods must be stored, (if there be any at the port,) as may be 
 most convenient for unloading the goods, and their safe and eco- 
 nomical storage. This order, however, is not to apply to steamers, 
 where particular instructions have already issued from this depart- 
 ment, or at ports where no such stores exist. 
 
 Sec. 11. Wines and distilled spirits, heretofore deposited in pub- 
 lic store under the direction of the surveyor, or in private stores, 
 under the joint custody of the surveyor and importer, to secure the 
 right of drawback on the exportation thereof, must be stored, here- 
 after, in the stores owned or leased by the United States, class No. 
 1, or in stores, class 2 or 3, in joint custody of the collector and 
 importer; in the same manner as herein provided for other mer- 
 chandise. In all cases, the duties accruing thereon must be paid 
 within one year from the date of importation, as provided in the 
 1st section of the warehouse act, but such goods must still remain 
 in tne place where stored, after the duties have been paid, to se- 
 cure the right of drawback on exp»rtation. To prevent errors and 
 
] 
 
 24 
 
 to distinguish the wines and distilled spirits, on which the duty 
 mzy have been paid, it shall be the duty of the officer having 
 charge of the store where the same may be deposited, on beincr no- 
 -fcafied by the collector that the duties have been paid, to brand the 
 isask or other package with the words duty paid — any other mer- 
 chandise which the importer or owner may have in warehouse, 
 ^after the duty thereon is paid, shall also, on notification thereof, as 
 above, be branded duty paid, and may remain in warehouse on the 
 jiayment of storage. 
 
 Sec. 12. The entry of goods for warehouse on arrival from a 
 fereign port shall be made as per form 1, and must be verified 
 wider oath or affirmation, as prescribed by the 4th section of the act 
 <«f 1st March, 1833, and treasury circular, August 14, 1846, all the 
 -jrequirements of the 6th, 7th, 8th and 11th sections of that act being 
 strictly adhered to, and alLacts necessary to determine their exact 
 «^iiantity, quality, and original cost, and dutiable value, such as 
 tippraising, weighing, gauging or measuring, in order to ascertain 
 ■^e precise amount of duty chargeable on the goods, must be per- 
 Iformed and complied with. If part of an importation is to be 
 Sanded and the duties pjaid forthwith, and the remainder ware- 
 iwnised, the two entries must be made simultaneously, and the oath 
 filtered to correspond. If no invoice has been received, the goods 
 •cannot be entered for warehousing, but shall be stored in public 
 ^stores as other unclaimed goods. 
 
 Sec. 13. When the duty has been estimated by the collector and 
 :jiaval officer, and the stores designated and agreed on, the collector 
 ^daall take a bond with satisfactory security, according to form A, 
 
 double the amount of duties, he will then issue a permit, form 
 12, to the discharging officer to send the goods, according to the 
 :'ASual custom of the port, to the store designated therein, with the 
 exception of those which may be ordered to the appraiser's stores 
 .fbr examination. Such order must also indicate what goods are to 
 '■y.c weighed, gauged or measured, and such necessary weighing, 
 ,:gauging or measuring, is in all cases to be done before the depo- 
 :ute of goods in warehouse. 
 
 Sec. 14. When that portion of an invoice which may designated 
 liy the collector, and sent to the appraiser's store for examination, 
 !£kall be examined by the appraisers, said goods shall be removed 
 15o the warehouse, where the remainder of the goods described in 
 ^Jkc invoice have been deposited, the expense of such removal being 
 by the importer. , ' 
 
 Sec. 15. When the goods have been deposited in warehouse, and 
 "like dutiable value, quantity and character thereof ascertained, and 
 the damage, if any, assessed in the manner provided by law, and 
 aifter the report of the appraisers has been made to the collector, 
 fike importer, agent or purchaser may withdraw any entire case or 
 l^ackage, or any quantity not less than one ton in weight, if im- 
 jiorted-in bulk, but no goods on a wharf or pier, or on board a 
 ^«?css€l, arc to be considered constructively warehoused, except when 
 fjpecially providiMl for by these instructions. 
 
 Sec, 16. On the withdrawal ^from warehouse, and payment of 
 
25 [ 32 ] 
 
 ■July, the entry shall be made per form 2, a duplicate hAng depo- 
 sited with the naval officerj and upon the payment of duty thereon 
 a permit, form 13, shall be granted for the delivery of the goods. 
 
 Sec. 17. If withdrawn for transportation to another district, the 
 entry shall be made as per form 3, and the person so entering shall 
 give bond, with satisfactory security, according to form B, and a 
 triplicate copy of said entry, with the duties estimated thereon, 
 having been deposited with the collector to be forwarded by him 
 to the port where said goods are destined, together with a certified 
 copy of the invoice, with the appraiser's report thereon, a permit 
 shall be issued, form 13, countersigned by the naval officer, to de- 
 liver the goods to the- person withdrawing for transportation. 
 
 Sec. 18. When goods have arrived at a port of destination they 
 must immediately be entered for warehousing, as per form 5, and 
 verified by oath, form 14, such re-w^arehousing entry being in all 
 cases a copy of withdrawal entry at port of last withdrawal. On 
 being sworn to, and the place of deposit having been agreed upon, 
 as herein before provided for goods on arrival, and a bond, with 
 satisfactory security taken, form C, the collector shall issue an or- 
 der, form 15, to the storekeeper, to receive said goods in the ware- 
 house designated therein. 
 
 On the same examination being made of the goods as is required 
 by law, on the importation of merchandise from foreign ports, if 
 the collector is. satisfied that the goods so examined me the identi- 
 cal goods described in the entry and invoice received by him, he 
 will send notice of the same, form 17, to the collector of the port 
 where withdrawn, to cancel the bond there given. If, however, the 
 consignee or owner should desire to pay the duty and get posses- 
 sion of his goods immediately on their arrival, an entry may be 
 made, per form 6, and a permit, form 16, countersigned by the na- 
 val officer, be given for their delivery. Such goods need not go to 
 a warehouse, nor be examined by the appraisers, but may be con- 
 sidered constructively warehoused. The anrount of duties paid 
 shall be, in all cases, the amount assessed at first port. Notice of 
 the payment of duties, form J7, shall be sent to port where with- 
 drawn, to cancel the transportatioi> bond there given. 
 
 Sec. 19. Should merchandise, after being re-warehoused, be with- 
 drawn for consumption, transportation or exportaMon, thre entries 
 shall be made as per forms 6, 7 and 8, and all other regulations, 
 as to bonds, oaths, examinations, &c., be complied with, as herein 
 provided for entries at first and second ports, all transportation en- 
 tries being made in triplicate, and such triplicate to be forwarded 
 by the collector to port of destination, with a c^rtified^copy of, or 
 extract from invoice. 
 
 Sec. 20. When goods are withdrawn from warehouse at port of 
 original importation, for exportation, the entry must be made per 
 lorm 4, the oath prescribed in form IS be taken, and a bond with 
 satisfactory security, per form D, for the delivery of the goods at 
 a foreign port or place; when the bond is received, the collector 
 and naval officer will issue a permit, form 19, to deliver the goods 
 to the surveyor, and shall direct the surveyor to cause the same to 
 
[32] 
 
 26 
 
 "bs lailed on board for exportation, indicating which are to be 
 weighedj measured and guagecl, which directions shall be as per form 
 20, the officer under whose inspection the goods are shipped must 
 certify on the entry, as per form 21. To cancel the export bonds, 
 form D, the exporter must furnish the proofs required by law. If 
 goods are exported from other than port of original importation, the 
 entry must be per form 8, the other forms being the same, altering 
 the words imported into,'' to " brought into," as they occur in 
 the bond and permit. 
 
 Sec. 21. If merchandise be withdrawn from warehouse for trans- 
 portation through the United States to Canada, entry must be 
 made per form 9, always stating therein the last port in the United 
 States whence the same are to be shipped to Canada, and a tripli- 
 cate copy of such entry, with a certified copy of the invoice, to be 
 deposited with collector at time of making the entry, and to be by 
 him forwarded to such last port in the United States, as in the case 
 •of transportation entries. The entry to be verified by oath, as per 
 form 23, and bond given, as per form E, for the safe transporta- 
 tion through the United States and their landing in Canada; a per- 
 mit shall issue, per form 24, countersigned by naval oflficer, for the 
 delivery of the goods. 
 
 To prevent frauds on the revenue, the collector, before delivery, 
 will have all goods in boxes, cases, bales or casks, corded, and a 
 lead seal attached thereto, to prevent said package from being 
 opened; cigars in small boxes must be packed in cases and sealed 
 as above. Wines and distilled spirits in casks or other packages 
 must have the number of bung or other holes in such package legi- 
 bly branded on the exterior, and all such holes must be sealed to 
 prevent adulteration or alteration in transit; he will also take a 
 sample of each package of liquors, except when in bottles, not ex- 
 ceeding in quantity eight ounces, all of which samples must be 
 immediately deposited with the storekeeper bf the port, who will 
 hold them subject to the orders of the collector. The txpense of 
 sealing, branding, encasing and sampling, to be fvaid by the owners 
 before delivery, the triplicate entry, forwarded os before provided 
 for, to specify particulars of scaling and branding. On arrival at 
 the last port in the United Slates, designated in entry, ancj on noti- 
 fication^thereof, form 22, the collector of such port will cause the 
 goodjs to be examined, to ascertain if the cords and seals are per- 
 fect, and, if found correct, will allow the same to be laden for ex- 
 portation to port of destination, in the usual manner and under the 
 superintendence of a proper officer, without further entry. Goods 
 in bulk, (y other articles which cannot be sealed, as raisins in 
 boxes and similar articles, sugar, molasses, flour, &c., must be ex- 
 amined by the collector, before the same are allowed to be expor- 
 ted, and v:eighed, gauged and measured, if necessary. All goods 
 so arriving, if an opportunity olfers for immediate shipment and 
 export, and a satisfactory examination can be had, in the judgment 
 of the collector, without placing the same in store, may be con- 
 sidered constructively warehoused, and accounted for as warehoused 
 and withdrawn for export, in the returns to this department. 
 
27 
 
 [32] 
 
 No export bond is required at last port of exportation, the bond 
 at port of withdrawal extending, as before stated, to their landing 
 in Canada. The same forms of entry, and the same regulations 
 are to apply at ports on the Canadian frontier to goods from 
 Canada, warehoused at those ports, to.be transported through the 
 United States for shipment to foreign countrits. If the triplicate 
 entry be found correct on examination, as provided for above, the 
 collector will give notice thereof, per form 17, to the collector of 
 the port where withdrawn from warehouse, who, on receipt of the 
 same, with the usual landing certificate or other proofs similar to 
 those now required on goods exported for benefit of drawback, will 
 cancel the bond taken by him. Great care should be taken at the 
 port. of export to ascertain that no change has been made in the 
 contents of packages, and that no alterjition or fabrication of the 
 seals or brands has been committed. Should any such change, al- 
 teration or fabrication have taken place, or other circumstances 
 have occurred in the transit, to induce the collector to suspect 
 fraud, he will take immediate possession of the goods, and send a 
 statement of the case to this department, at the same time notify- 
 ing the collector of the port whence withdrawn of the detention. 
 Should any delay occur m the exportation of such goods, for want 
 of vessels or other cause, the collector shall take possession thereof, 
 depositing them in the stores belonging to or leased by the United 
 States, class 1, if there be any, or if there are no such stores, in ap- 
 proved warehouses, to be engaged temporarily for that purpose. The 
 expense of such storage, with all other charges except weighing, 
 gauging, and measuring when necessary, to test the correctness of 
 the quantities specified in the accompanying entry, are to be paid 
 by the owner or agent before the delivery of the property for ex- 
 port. 
 
 Sec. 22. On the arrival from foreign ports of any goods destined 
 for immediate transportation to other ports in the United States, 
 instead of first warehousing the goods and then withdrawing, per 
 foregoing forms, the warehousing and transportation may be com- 
 bined in one entry, see form 10; the oaAs to be the same as pre- 
 scribed in original warehouse entry, and the bond as per form F; 
 in all other respects, the foregoing regulations as to warehouse 
 and transportation entries and examinations to be complied with; 
 all such goods to*be considered constructively warehoused in the 
 collectoi's accounts at port of importation in the United States. On 
 giving bond, as above, permit shall issue, form 12, to send goods 
 to public store, if there be any, if not, to such warehouse, class 2 
 or 3 as may be agreed on, while examination is being made by ap- 
 praisers. If the; goods be returned as correct, a permit, form 13, 
 shall issue, to deliver for transportation. When the permit is 
 given as above, form 12, should the importer give penal bond, 
 lorm G, to deliver other packages for examination, besides those 
 at the time designated, if the same should be rJ^uired by the ap- 
 praisers, the collector may deliver from the vessel, for immediate 
 transportation, the remainder of the goods as per entry, except 
 liquors and cigars, which, in all cases must go to a public -store, if 
 
[32] 28 . 
 
 there be any, if not, to a warehouse class 2 or 3, for sealing and 
 casing. 
 
 Sec. 23. On examination by the appraisers of merchandise 
 entered for warehouse, should the invoice thereof be found under- 
 valued, and a penal duty incurred, such penal duty must be paid 
 before their delivery from warehouse for consumption, or with- 
 drawal for transportation to another port, or before permission is^ 
 given for lading the goods on board a vessel for exportation to a 
 foreign port, as provided for in circular from this department, 
 dated June 12th, 1847. 
 
 Sec. 24. All claims for damage on the voyage of importation on 
 goods w^arehoused must be made within ten days after date of 
 landing, and such damage assessed and collector's order for ap- 
 praisement returned, with the appraiser's report thereon, within 
 twenty days from the date of its issue, or such damage will not be 
 allowed. See treasury circular. No. 33. 
 
 Sec. 25. All wines and distilled spirits transported in bond, from 
 one port to another, must be branded and sealed, and all cigars so 
 transported must be encased and sealed, before delivered from 
 store, in the same manner as provided for when passing through 
 the United States to Canada. 
 
 Sec. 26. Pongees, and other plain white silks in bond may be 
 withdrawn from warehouse to be colored, printed, stained, dyed, 
 painted or stamped, the collector taking a deposite in money, equal 
 to the amount of duties ascertained to be payable, which deposite 
 shall be refunded, if the goods aforesaid be returned to th^ ware- 
 house repacked, in the original condition, and according to oiiginal 
 marks and numbers, within sixty days from date of delivery thereof.- 
 Each package shall, before the same be delivered from warehouse, 
 be opened and examined by the proper officer of the customs, and 
 the contents thereof measured or weighed, and the quality thereof 
 ascertained, and a sample of each piece thereof reserved at the 
 custom house, and a particular account or registry of such exami- 
 nation shall be entered on the books of the custom house. On 
 the return of said goods^if the collector shall be satisfied that the 
 contents of each package are the identical goods imported and re- 
 gistered as aforesaid, and not changed or altered, except by being ' 
 colored, dyed, stamped, stained, painted or printed, as aforesaid,, 
 he shall thereupon refund the deposit as aforesaid, and said goods 
 shall be entitled to the same privileges as if in original condition, 
 as per 4th sec. act 22d May, 1824. 
 
 Skc. 27. To secure a just and accurate accountability, and to 
 enable the returns required by this department, per 4th sec. of tlie 
 act of the Gth of August, 1846, to be prepared correctly and for- 
 wardeci promptly to this department, the warehouse accounts will, 
 from and after the receipt of these instructions, be kept in the lorm 
 and manner as prescribed in forms H and I. The accounts per lorm 
 H will be those #f each importer, a separate account for each entry 
 kept in alphabetical order, in reference to names of importers, and 
 posted daily, so that the liability of importers, under their several 
 bonds can be at once seen on reference to the account. The accounts, 
 
29 [32] 
 
 form I, "will be of each class of articles warehoused, to be kept 
 under the several classifications, per memorandum M, annexed. 
 These accounts to be kept in debit and credit form, debiting the 
 account with the quantity and value of the article, per warehouse 
 entry, and crediting it with the withdrawal entries for transporta- 
 tion, exportation or consumption. Sepaiate legers, but kept in the 
 same manner, will be opene^l for goods brought from other districts 
 where they have been warehoused, thus separating the goods 
 '^brought into" from those "imported into" your district. 
 
 The balance of accounts, form I, will consequently give the 
 quantity and value of each description of goods in warehouse, and 
 a transcript of such balances will form the quartejly statement re- 
 quired by sec. 4 of the warehouse act. Great care must be taken 
 to have these accounts strictly correct, and to secure every entry, 
 either for receipt into or withdrawal from warehouse, being posted. 
 Collectors will require that no permit, either for warehousing or 
 for withdrawal, for consumption, transportation, or exportation be 
 -igned, until it has passed through and received the check of the 
 i lerk having charge of the legers in which the accounts are kept. 
 The returns heretofore received at this department being deficient, 
 in many cases, in the quantities, collectors will require, in every 
 instance, that the entries, either for warehouse or withdrawal, con- 
 tain the quantities in pounds, yards, gallons, &c., as well as the 
 value of each article. As these entries, or a true copy, will form 
 the basis of the warehouse accounts, (the accounts being posted 
 from them,) whenever any alteration is made in the original entry, 
 ■either ^ quantity or value by appraisement or otherwise, the origi- 
 nal entry, as amended, must he sent to the warehouse clerks, that 
 their accounts may be altered to conform to it. No withdrawal 
 • permit must be checked till such aUeration, if required, has been 
 made. When goods are allowed t"be constructively warehoused 
 by these instructions, they must, in every case, appear on the 
 warehouse books, and returned as warehoused, and withdrawn in 
 the same manner as if the goods were deposited in store. 
 
 The quarterly report, indicating what goods may remain in ware- 
 house, must be transmitted to this department withyi thirty days 
 from the expiration of each quarter. 
 
 In addition to the quarterly report of goods in warehouse, a 
 quarterly statement of the goods received from and transported to 
 other ports in the United States will be forwarded to this depart- 
 u ment, as required in treasury instructions of October 30, i&16, 
 "Within thirty days from the expiration of the quarter. The new 
 forms of account?, now furnished, will enable this statement to be 
 made with hue little additional labor. 
 
 Sec. 28. The storekeeper, or whatever clerk or officer, who may 
 have charge of such business, will hereafter keep a daily record of 
 all receipts and expenditures for storage, labor, and cartage, at the 
 appraiser's and other stores, owned or leased by the United States, 
 keeping separate accounts for storage, for labor, and for cartage 
 connected with the appraiser's department, and a separate account of 
 «ach of these items, for the other public stores collectively, account- 
 
[ 32 ] SO ^ 
 
 ing monthly to the collector for such daily receipts and expendi- 
 tures, who Avill forward quarterly such statements to this depart- 
 ment. 
 
 Sec. 29. When any goods, duly warehoused, shall remain in 
 store beyond one year without payment of the duties and charo-es 
 thereon, which, in pursuance of the, warehouse act, are required to 
 be appraised and sold, the department hereby prescribes that all 
 such sales shall take place within thirty days after the expiration 
 of the year, and due notice of such sales must be published in two 
 or more of the jiublic papers having the most extensive circulation 
 at the port in question, daily, at the principal ports, for the space 
 of ten days, and at the other ports three times a wee'k, or, as often 
 as one or more papers may be published thereat for the sp*ace of 
 two weeks. But, as the law provides that all goods of a perish- 
 able nature, and all gunpowder, fire-crackers, and explosive sub- 
 stances, deposited as aforesaid, shall be sold forthwith, they must 
 be sold at the earliest day practicable after due publication of 
 notice, and time given for inspection by persons desirous of pur- 
 chasing the same, and accounts of such sales must be rendered, as 
 per form prescribed in previous instructions. 
 
 Sec. 30. When goods duly entered for warehouse have been de- 
 posited in publi^ stores, class 1, and the required examinations 
 completed, the persons making entry thereof shall be entitled to 
 receive a certificate of their being so deposited, as per form L, pay- 
 ing twenty cents therefor. Such certificate to be signed by the 
 storekeeper, or such other officer as the collector, with the sanction 
 of this department, may designate; such certificate to be can#lled 
 as the goods are withdrawn irom store. 
 
 Sec. 31. When goods are withdrawn from warehouses, in quan- 
 tities less than the entire impor^tion, the expense of w'eighing, 
 guaging or measuring must be paid by the owner, importer or 
 Hgent, if it be necessary to weigh, guage or measure such portion, 
 in order to ascertain the dutiable value. 
 
 Sec. 32. No allowances are to be made for loss or damage on 
 merchandise while deposited in warehouse, or while in transit, the 
 duties in all cases to be paid on amounts and quantities as ascer- 
 tained on the arrival and entry of such merchandise in the United 
 States. 
 
 Sec. 33. Nothing in these instructions is to be understood as al- 
 lowing importers to store merchandise in part of their own stores, 
 placing temporary partitions therein, but the whole of the build- 
 ing, except in the case of cellars for wines, &c., must be used ex- 
 clusively for the storage of bonded merchandise, and in case of 
 cellars, the whole of the cellar or vault must be so used. 
 
 Sec. 34. All monies received by collectors from owners or occu- 
 pants of private bonded stores in payment for half storaj:e, or for 
 the use of an inspector in attendance at the premises, wili be ac- 
 counted for as receipts for storage in their accounts with tLis de- 
 partment. 
 
 Skc. 35. The storage charged on goods deposited in ih' pjblic 
 stores must be the usual rate at that port. The charges lor labor 
 
31 [32T 
 
 I 
 
 at these stores must be at the lowest rate that will remunerate the 
 government, and whenever the same is practicable and can be done 
 "with safety to tha revenue, importers may be allowed, under the 
 proper supervision, to perform the necessary labor on thtir own 
 goods. Collectors failing to demand and receive the amounts due 
 for the storage and labor accruing in public stores, or the half 
 storage, or the pay of an inspector required in private stores, will 
 e charged with such sums in their quarterly accounts by the First 
 oroptroller, whose attention has been specially directed to these 
 • structions. 
 
 Sec. 36. No fire must be permitted in any warehouse, except in 
 .lie business office attached thereto; and where lights are requireil 
 I lanterns must be used, such as are in use in naval vessels, and 
 l^-i?own as magazine lanterns. 
 
 The collector will cause copies of all instructions from this de- 
 irtment, in reference to the selection, management and daily gov- 
 .nmeut of warehouses, with such other rules as he may deem ne- 
 issary to carry the same into effect, to be printed and placed in a 
 onspicuous place in each warehouse. 
 
 R. J. WALKER, 
 
 Secretary of the Treasury. 
 
 [To accompany entry, form J\*o. 1.] 
 
 Form A — No. . 
 
 Know all men by these presents, That M'e 
 
 <iie held and firmly bound unto the United States of America in 
 the sum of \ dollars to be paid to the United States: for 
 
 the payment whereof we bind ourselves, our heirs, executors, and 
 administrators, jointly and severally, firmly by these presents. 
 Staled with our seals, dated this day of in 
 
 the year of our Lord one thousand eight hundred and forty- 
 
 The condition of this obligation is such, that if the above bounden 
 
 either of them, or either their heirs, executor?, or administra- 
 '^ors, shall, on or before the expiration of one year, to be computed 
 from the date of the importation of the goods, wares, and merchan- 
 dise hereafter mentioned, well and truly pay, or cause to be paid, 
 unto the collector of the customs for the port of for the 
 
 time being, the sum of dollars, or the amount of duties 
 
 to be ascertained as due and owing on goods, wares, and merchan- 
 dise, imported by in the master from 
 consisting of 
 
 or shall, in the mode prescribed by law, on or before the expiration 
 of the year aforesaid, withdraw the said goods from the public 
 
[32] 
 
 32 
 
 stores when they may be deposited at the port of , then 
 
 this obligation is to be void, otherwise to remain in full force and 
 virtue. ^ 
 Sealed and delivered in presence of ? 
 
 [To accompany entry , form J\^o. 3.] 
 
 FormB — No. . 
 
 Know all men by these presents. That we 
 
 are held and firmly bound unto the United States of America, in 
 the sum of dollars, to be paid to the United States, for 
 
 the payment whereof, we bind ourselves, our heirs, executors, and 
 administrators, jointly and severally, firmly by these presents, 
 sealed with our seals, dated this day of in 
 
 the year of our Lord, one thousand eight hundred and forty- 
 
 The condition of this obligation is such, that if the above bounden- 
 
 or either of them, or either of their heirs, executors, or administra- 
 tors shall within days from the date hereof, produce 
 and deposite with the collector of the customs for* the port of 
 for the time being, satisfactory evidence that the mer- 
 chandise described in lan entry made at the custom-house, 
 by ' for withdrawal from warehouse, of 
 
 to be transported to, and warehoused at , has been de^ 
 
 posited in a public warehouse at said port, according to law, under 
 the custody of the collector of said port, then this obligation to be 
 void, otherwise in full force and virtue. 
 Sealed and delivered in presence of) 
 
 5 [seal. J 
 
 [seal. J 
 
 [To accompany entry^ form JVo. 5. J 
 Form C— No. . 
 
 Know all men by these presents, That we 
 
 are held and firmly bound unto the United States of America, in 
 the sum of dollars, to be paid to the United States: 
 
 for the payment whereof we bind ourselves, our heirs, executors, 
 and administrators, jointly and severally, firmly by these presents. 
 
33 
 
 [32] 
 
 Sealed with our seals, dated this day of in the year 
 
 of our Lord, one thousand eight hundred and forty- 
 
 Thc condition (tf this obligation is Fuch, that if the alfovc boun- 
 den 
 
 or. tiiher of theai, or either of their ht irs, executors or administra- 
 tors, sliall, on or before tiie expiration of one year, to *)e computed ^ 
 from the day of the original importation of the goods, wares and 
 merchandise enumerated herein, well and truly pay, or cause to be 
 paid unto the collector of the customs, for the port of 
 for the tiirie being dollars, or the amount of duty to 
 
 be ascertained as due, and owine on goods, wares and merchandise, 
 entered this day for warehousing by consisting of 
 
 or shall on or before the expiration of the year aforesaid, in the 
 mode prescribed by law, withdraw the said goods, warey and mer- 
 chandise from the warehouse at the port of 
 
 then this obligation to be void, otherwise to remain in full force 
 £nd virtue. 
 
 Sealed and delivered in presence of 
 
 SEAL. ] 
 SEAL. 1 
 
 \To accomvany entry, form JVo. 4.] 
 Form D.— No. . 
 
 • Know all men by the^e presents, That we 
 
 are held and firmly bound unto the United States of America in 
 the sum of dollars to be paid to the Unitpd State^* for 
 
 the payment whereof we bind ourselves, oar heirs, executors and 
 administrators, jointly and seveially, firmly by these presents. 
 
 Sealed with our seals, dated this day of 
 
 in the year of our Lord one thousand eight hundred and forty- 
 
 The conditioa of this obligation is such. That if the merchandise, 
 consisting of 
 entered this day^jy 
 
 to be exported in the ship , master, for 
 
 or any part thereof, be not relanded at any port or place within the 
 limits of the United States, and if certificates and other proofs sim- 
 ilar to those which are required by law in cases where goods have 
 been exported for benefit of drawback of the delivery of the same 
 at the port of . , or any other port or place without the 
 
 limits of the United States as aforesaid, shall be produced to the 
 collector of the customs for the port of , for the time 
 
 being, within year from the date hereof, then this 
 
 obligation to be void, otherwise to remain in full force and virtue- 
 Sealed and delivered in presence of 
 
 [SEAL.] 
 SEAL.] 
 
 3 
 
1.32] 
 
 34 
 
 [To accompany entrj, form JVa. 9.] 
 
 ^ Form E.— No. . 
 
 Know all men by these presents, that we, 
 
 ^re held and firmly bound unto the United States of America, in 
 the sum of dollars, to be paid to the United 
 
 States; for the payment whereof we bind ourselves, our heirs, ex- 
 ecutors and administrators, jointly and severally, firmly by these 
 presents. Sealed with our seals, dated this day of , 
 
 in the year of our Lord one thousand eight hundred and forty- 
 
 The condition of this obligation is such, that if the above 
 "bounden 
 
 or either of them, or either of their heirs, executors or administra- 
 tors, shall within days from the date hereof pro- 
 duce and deposits with the collector of the customs for the port of 
 for the time being, satisfactory evidence that the 
 merchandise described in an entry made at the custom house, 
 
 5 by , for withdrawal from warehouse of 
 
 -to be transported to and warehoused at for expor- 
 
 tation to in Canada, has been deposited in a public 
 
 warehouse at said port, and exported to in Canada, 
 
 not to be re-landed at any port or place within the limits of the 
 United States; and if certificates and other proof similar to those 
 ■which are required by law, in cases where goods have been export- 
 ed for benefit of drawback, of the delivery erf the same at the port 
 of - in Canada, shall be produced to the collector 
 
 of the customs for the port of for the time being, 
 
 within days from the date hereof, then this obli- 
 
 gation to be void, otherwise to remain in full force and virtue. 
 Scaled and delivered in presence of | 
 
 jsEAL.] 
 I SEAL. J 
 
 [To accompany entry ^ form J^o. 10.] 
 
 Form F.— No. . 
 
 Know all men by these presents, that we 
 
 are held and firmly bound unto the United States of America, in 
 the sura of dollars, to be paid to the United 
 
 States; for the payment whereof we bind ourselves, our h»firs, ex- 
 ecutors and administrators, jointly and severally, firmly by these 
 presents. Sealed with our seals, dated this dny of 
 
 in the year of our Lord one thousand eipjht hundred and forty- 
 
 The condition of this obligation is such, that if the above 
 bounden 
 
 or either of them, or either of t)»eir liei-s, executors or administra- 
 
35 
 
 [32 
 
 tors, shall within days fronf the date hereof, pro- 
 
 duce and deposite with the collector of the customs for the port of 
 for the time being, satisfactory evidence that 
 the merchandise imported by in the 
 
 master, from consisting of 
 
 described in an entry made at the' custom-house, , by 
 
 for warehouse and transpf)rtation in bond to 
 has been deposited in a public warehouse at said port according to 
 law, under the custody of the collector of said port, then this obli- 
 gation to be void, otherwise in full force and virtue. 
 
 Sealed and delivered in presence of ) [seal.] 
 
 ) [seal. J 
 
 [To accompany entry, form JS^'o. 10. j 
 
 • Form G. — No. . 
 
 Know all men by these presents, that we, 
 
 are held and firmly bound unto th? United States of America, in 
 the sum of dollars, for the payment of which, well 
 
 and truly to be made, we bind ourselves, our heirs, executors and 
 administrators, jointly and severally by these presents. 
 
 Witness our hands and seals, this day of 
 
 one thousand eight hundred and forty- 
 
 Whereas, has this day made entry of 
 
 certain goods, wares and merchandise, imported in the 
 
 or vessel called the mas^^r. 
 from ^ And whereas the collector of the port of 
 
 has designated the package marked 
 
 out of the invoice of said goods, wares and merchandise, to be 
 opened and examined according to law, and has caused the same to 
 be sent for that purpose to the public store. And whereas the resi- 
 due of the said goods, wares and merchandise, mentioned in said 
 entry, has, at the request of the said 
 been delivered to 
 
 Now the condition of the above obligation is such, that if the 
 
 shall re-deliver the residue of the said goods 
 to the order of the collector, provided he shall require the same at 
 ajiy time within ten days after the package so as aforesaid sent 
 to the public store shall have been appraised and reported to the 
 collector; and also,*if in the meantime the said package , all and 
 every of them, so delivered to the said 
 
 shall not be opened without the consent of the collector 
 or surveyor, given in writing, and then in the presence of one of 
 the inspectors of the customs, then this obligation to be void, other- 
 wise to remain in full force and virtue. 
 
 Sealed and delivered in presence of } [seal. J 
 
 J [seal] 
 
32] 
 
 36 
 
 lO tc; o o »o tO o "T-i — JO 
 
 C»* C. CM 0< ^. tN 05 Cv. 04 
 
 _ ooooooo 
 
 • CO w C"^ CQ Tf <^ ^ 
 
 • to tc »o lo tf) o la 
 
 o 
 
37 
 
 [32 
 
 o 
 
 r 
 
 be 
 
 tc 
 s 
 o 
 
 1 — ■ 
 
 s 
 
 
 OC 
 
 •» 
 
 O 
 
 CM 
 
 00 
 
 
 
 Impo 
 
 — 00 »^ o 
 /-r in c: 
 »- o 
 
 '■O 
 1 — 
 
 
 
 •o 
 
 
 
 w 
 
 « — O 1^ 
 
 o ci 
 
 
 
 
 
 
 
 Q 
 
 •O SI 3> 
 «0 »- c* c: 
 r» C o; 
 
 o 
 
 ■3i 
 CO 
 
 360 
 
 O 
 00 
 »^ 
 
 s 
 
 CO 
 
 
 
 
 O O C4 O '•O 
 OS 
 
 
 
 o 
 
 CM 
 
 X 
 
 1 
 
 1 
 
 Tono5 
 
 <?2 CM CC 
 
 r CI ai P5 
 
 CM 
 
 
 
 CO 
 
 
 
 s 
 
 1 " 
 
 1-1 « 
 
 •Q 
 
 ? 
 
 CO 
 
 
 
 
 1 ••oij 'jqiJia^i 
 
 o& ar Oi _ 
 
 — TT 
 
 Oi CM 
 
 CM oTin 
 
 •O 
 
 rj 
 
 30 
 
 
 
[ 32 ] 
 
 Dr. 
 
 38 
 
 [ FORM I. ] 
 
 GIN WAREHOUSED. 
 
 Date. 
 
 1847. 
 Oct. 1 
 Nov. 1 
 
 t( u 
 
 Manifest. 
 
 1848. 
 fanuarj 1 
 
 2329 
 
 Vessel. 
 
 Balance brought 
 Bark 01 era 
 
 Port. 
 
 forward from 3d 
 Rotterdam 
 
 (C 
 
 (( 
 
 Importer. 
 
 quarter 
 
 Atkinson, Rollins, &c Co 
 
 Homer & Sprague 
 
 R. N. Berry 
 
 HECAPITULATION. 
 
 Transported. 
 Exported.. .. 
 Consumption 
 Balance . .. . 
 
 3 
 
 385 
 
 174 
 
 78 
 
 8 
 
 1026 
 
 469 
 
 97 
 
 87 
 
 11202 
 
 6525 
 
 36 
 
 81 
 
 10432 
 
 5270 
 
 83 
 
 179 
 
 23045 
 
 11440 
 
 94 
 
 B&lance brought 
 
 forward from 4th 
 
 quarter, 1S47. 
 
39 [ 3 2 ] 
 
 [ FORM I. ] 
 
 GIN WAREHOUSED. Dr. 
 
 Pipes. 
 
 
 
 
 
 
 
 j 
 
 Gallons. 
 
 Value. 
 
 
 Currency. 
 
 Dollars. 
 
 Cts. 
 
 59 
 51 
 66 
 18 
 
 
 119 
 
 30 
 20 
 10 
 
 
 
 
 
 
 • 
 
 15325 
 3S41 
 2574 
 1305 
 
 • 
 
 
 
 7356 
 2136 
 1275 
 672 
 
 • 
 
 
 
 179 
 
 
 
 
 
 
 
 23045 
 
 
 
 
 11440 
 
 94 
 
 85 
 
 
 
 
 81 
 
 
 
 
 
 
 
 10432 
 
 
 
 
 527 
 
 
 
[32] ' 40 
 
 [ FORM I. ]— Continued. 
 
 Or. withdrawn FOR TRANSPORTATION. 
 
 Date. 
 
 Manifest. . 
 
 Importer. 
 
 1 P'pes. 
 
 
 
 
 
 
 
 Gallons. 
 
 Value. 
 
 Impost. 
 
 District. 
 
 • 
 
 Oct 
 
 . 7... I 
 • 
 
 176f 
 
 ' Stanwood & Reed 
 • 
 
 3 
 
 • 
 
 3 
 
 
 
 
 
 
 
 385 
 • 
 
 174 
 
 •< 
 
 o2 
 O 
 
 o 
 
 78 
 
 174 
 
 78 
 
 Philadelphia. 
 
 
 
 
 
 
 
 385 
 
 171 
 
 7sj 174 
 
 7H 
 
 
 
 
 
 1 
 
 1 
 
 
 
 
 
 
 
 
41 
 
 [FORM I. ]— Continued. 
 
 WITHDRAWN FOR EXPORTATION. 
 
 [32] 
 
 Date. 
 
 Nov. J 5 
 
 a 24 
 " 27 
 
 F. '765 
 << 
 It 
 
 Importer. 
 
 Recd,W«de & Co. 
 St an wood & Reed 
 
 PRO FORMA. 
 
 254 
 257 
 515 
 
 Value. 
 
 Carren'y 
 
 1026 
 
 11770 
 
 Landing port. 
 
 11640 Sisal, Yucatan, 
 
 Tnmpico. 
 
 23587 Sandwich Islandd. 
 
 469*17 
 
[32] 42 
 
 [ FORM I. ]— Continued. 
 Cr.— Continued.] WITHDRAWN FOR CON- 
 
 Manifest. 
 
 1765 
 
 II 
 
 1153 
 
 (I 
 
 1765 
 
 1153 
 
 1765 
 ({ 
 
 ti 
 
 1153 
 1765 
 
 2329 
 1765 
 
 2329 
 1765 
 2329 
 
 Vessel. 
 
 Bark Libra. . . 
 
 Brig Chatham 
 
 Bark Libra. . . 
 (• (( 
 
 Brier Chatham 
 Bark Libra. . . 
 
 Brig Chatham 
 Bark Libra. . . 
 
 " oiga.::: 
 
 " Libra... 
 
 (( li 
 
 It ({ 
 
 Olga..*!.' 
 Libra... 
 
 " Olga.... 
 
 t( (( 
 
 u tt 
 
 Port. 
 
 Rotterdam , 
 • 
 
 Amsterdam 
 Rotterdam 
 
 K 
 
 Amsterdam 
 Rotterdam , 
 
 (( 
 
 Amsterdam 
 
 Rotterdam. 
 (( 
 
 a 
 
 {( 
 
 C( 
 
 cc 
 cc 
 cc 
 cc 
 
 cc 
 cc 
 
 Importer, 
 
 Reed, Wade, & Co. 
 
 Atkinson, Rollins, & Co. 
 
 Smith & Lougee 
 
 Stanwood h Reed 
 
 Atkinson, Rollins, &. Co. 
 
 Stanwood & Reed 
 
 Atkinson, Rollins, & Co. 
 Stanwood & Reed ....... 
 
 Atkinson, Rollins, &c Co. 
 Stanwood & Reed. 
 
 Reed, Wade, h Co 
 
 Homer & Sprague 
 
 Stanwood & Reed , 
 
 Reed, Wade, & Co 
 
 Atkinson, Rollins, & Co, 
 Stanwood & Reed ....... 
 
 R. N. Berry 
 
 Atkinson, Rollins, & Co. 
 R. N. Berry 
 
43 
 
 [ FORM I. ]— Conlinucd. 
 
 L MPTION.— DUTY 100. 
 
 [32 J 
 
 Cr. 
 
 .pes. 
 
 Gallons. 
 
 126 
 641 
 
 125 
 877 
 256 
 127 
 128 
 129 
 126 
 3262 
 900 
 519 
 128 
 383 
 645 
 258 
 388 
 641 
 125 
 130 
 123 
 650 
 386 
 129 
 
 11202 
 
 Valuo. 
 
 58 
 297 
 
 74 
 520 
 121 
 
 58 
 .58 
 
 76 
 
 57 
 1539 
 412 
 306 
 
 58 
 177 
 
 320 I 00 
 119 76 
 
 179 
 297 
 58 
 72 
 
 42 i 67 
 
 335 
 216 
 65 
 
 652?> 36 
 
 ImposU 
 
 • 
 
 
 IS 
 
 40 
 
 297 
 
 60 
 
 74 
 
 40 
 
 520 
 
 80 
 
 121 
 
 08 
 
 58 
 
 00 
 
 58 
 
 80 
 
 76 
 
 80 
 
 57 
 
 60 
 
 1539 
 
 60 
 
 412 
 
 20 
 
 306 
 
 84 
 
 58 
 
 62 
 
 177 
 
 60 
 
 320 
 
 00 
 
 119 
 
 76 
 
 179 
 
 79 
 
 297 
 
 60 
 
 68 
 
 00 
 
 72 
 
 80 
 
 42 
 
 67 
 
 335 
 
 20 
 
 216 
 
 00 
 
 65 
 
 20 
 
[32] 
 
 44 
 
 Form K.— No.— . 
 
 Know all men by these presents, That we 
 
 are held aad firmly bound unto the United States of America in the 
 sum of dollars, for the payment of which, well and truly 
 
 to be made, we bind ourselves, our heirs, executors and adminis- 
 trators, jointly and severally, by these presents, by us subscribed, 
 and sealed with our seals, this day of one thousand 
 
 eight hundred and 
 
 The condition of this obligation is such, That if the above bounden 
 
 or either of them, or either of their heirs, executors, 
 administrators or assigns, shall indemnify the government of the 
 United States of America, the collector of the por*: of 
 and any other officer or officers of the customs, of the said port, 
 against any claim upon said government, collector or other officer 
 or officers, for the loss of, or for any decay, waste or damage, that 
 may happen To any goods, wares or nferchandise, that now are, or 
 hereafter may be stored, under the warehouse act of August 6, 
 1846, and treasury instructions under said act, in the store or ]pre- 
 mises known street,^atural decay or unavoidable waste 
 
 or damage, and loss or damage, by fire alone excepted, ther this 
 obligation to be void, otherwise to remain in full force and virtue. 
 
 Sealed and delivered in presence of ) 
 
 ) [seal. 
 
 I SEAL. 
 
 [seal. 
 
 Form M. 
 A. 
 
 Ale and porter 
 
 Antimony 
 Annatto 
 
 Ashes, pot and pearl 
 Anchors 
 
 B. 
 
 Balsams 
 Barilla 
 
 baskets • 
 Beads 
 
 Benns. Yanilla and Tongua 
 
 Beesw.'x 
 
45 [ 3-2 ] 
 
 Bleachiog powJer 
 
 Brass, fKnufactures of 
 
 Brushes 
 
 Buckles 
 
 Buttons 
 
 Burlaps, of flax 
 C. 
 
 Camphor, crufle 
 
 refined 
 Clothing, ready made 
 Coal 
 Cocoa 
 Corks 
 
 Cottons, white and colored 
 Cotton cords, laces, gimps, &,c. 
 Cotton shawls and handkerchiefs 
 Cotton and worsted shawls 
 Cotton and worsted goods 
 Cotton and linen goods 
 Cotton and woollen goods 
 Cotton velvets 
 Cotton and Merino Tiosiery 
 Cotton hosiery 
 
 Cotton twist, yarn and thread 
 Chemical preparations 
 Cochineal 
 
 D. 
 
 Drugs 
 Dye stuffs 
 
 Dye woods, logwood, &c. 
 extract of logwood 
 
 E. 
 
 Earthenware 
 
 Emery 
 
 Engravings 
 
 F. 
 
 Fans 
 
 Fish, dried or emoked 
 codfish, pickled 
 salmon, do 
 
 mackerel, herrings, and other 
 Fire-arras, fowling .pieces and pistols 
 Flax, unmanui-dctured 
 
[ 32 ] 46 
 
 Flowers, artificial 
 Fl our, of wheat 
 Fruits, almonds 
 
 currants 
 
 raisins 
 Furs, undressed 
 
 G. 
 
 Glass, cut 
 • ' plain 
 
 window and bottles 
 looking-glass plates 
 Grass cloth 
 Gunny bags and cloth 
 Gum Arabic 
 Gum copal 
 
 all other 
 
 H. 
 
 Hats, Leghorn, straw, chip, grass, &c. 
 Hair 
 
 Hemp^ unnfanufactured 
 manufacturts of 
 bags and bagging 
 sail duck 
 cordage 
 twine 
 
 hempen yarn 
 Hides and skins, undressed 
 Horns, unmanufactured 
 
 I. 
 
 Iron, manufactures of 
 cutlery 
 anvils 
 wire 
 ' needles 
 nails 
 
 chain cabL s and chains 
 sheet and hoop iron 
 bar iron 
 railroad iron 
 pig iron 
 Indigo 
 
 India rubber shoes 
 
 unmanufactured 
 Ivory, manufactures of 
 UDUinnufactured 
 
47 
 J. 
 
 Jalap 
 
 L. 
 
 Leather 
 Leather gloves 
 Linens 
 Linen yarn 
 Linseed 
 
 Liquorice, paste and root 
 Lac dye 
 
 M. 
 
 Magnesia, c^icined 
 Metal, manufactures of 
 Medicinal preparations 
 Molasses 
 
 Mohair, manufactures of 
 Musical instruments 
 
 O. 
 
 Oilcloth 
 Oil, Unseed 
 
 olive 
 
 essential 
 Olives 
 Opium 
 
 P. 
 
 Paints, Paris green and other 
 Paper 
 
 Paper hangings 
 Piussiate of potash 
 
 Q. 
 
 Quinine, sulphate of 
 Quicksilver 
 
 R. 
 
 Rhubarb 
 
 S. ^ 
 
 Salts, Epsom and other 
 Salt 
 
48 
 
 Saltpetre 
 Saddlery, &c. 
 Sardines in oil 
 Scammony 
 Soda, ash 
 
 carbonate of 
 
 Soap 
 Seeds 
 
 Sitk, manufactures of 
 Silk and cotton hatters' plush 
 Silk unabrellas and parasols 
 Silk and cotton goods 
 Silk and worsted goods 
 Silk shawls 
 
 Silk and worsted shawls 
 Silk sewings 
 Silk, raw 
 Spices, mace 
 
 . nutmegs 
 
 cloves 
 
 pepper 
 
 pimento 
 Spirits, brandy 
 
 gin 
 
 rum 
 
 whiskey 
 cordials 
 Skins, dressed 
 
 not dressed 
 Straw plaits 
 Steel, manufactures of 
 
 cast, shear and German 
 all other 
 Sugar, brown and white clayed 
 white refined 
 
 Segars 
 
 T. 
 
 Tartaric acid 
 Teas, 
 
 Tin, in plates or sheets 
 Tobacco, unmanufactured 
 Toys 
 
 W.] 
 
 Watches 
 
 Wines, of France 
 Spain 
 Portugal 
 
 all other countries 
 
49 [ 32 7 
 
 Wool, unmanufactured 
 Wool, manufactures of 
 baize 
 blankets 
 Woolen hosiery 
 
 listings 
 
 shawls 
 
 carpeting 
 Worsted stuff goods 
 
 shawls 
 
 yarn 
 
 binding and bags 
 Wood, manufactures of 
 lignumvitae 
 
 mahogany, cedar and grenadillo 
 White lead 
 
 Z. 
 
 Zinc, in sheets 
 
 manufactures of 
 Non-enumerated, at each rate per cent. 
 
50 
 
 :: w 
 " 1 
 
 PC 
 
 < 
 
 C 
 
 I" 
 
 "C3 
 
 w 
 
 Dutiable value of each 
 package. 
 
 
 
 
 Total. 
 
 
 
 
 Per cent. 
 
 _# ^ 
 
 
 
 Per cent. 
 
 
 
 
 Per cent. 
 
 
 
 
 Per cent. ' 
 
 . . M 
 
 
 • 
 
 ■ 
 
 9 
 
 O 
 
 
 
 
 >. 
 
 R 
 «d 
 
 3 
 
 Of 
 
 
 •a 
 
 c 
 
 03 . 
 
 « 3 
 
 a< a 
 
 
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 M 
 
 J2 
 
 
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 ^ o si « - 03 
 
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 fc- o 5 
 
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 b-o cd 3 oj g . 
 2 _ C Q. in ^ » 
 
 — - *= c iS ^ _ 
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 fcf 2 !^ o = n o 
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 -2-5 « 5*=^ ^i© 
 
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 [32] 
 
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[32] 
 
 52 
 
 5> 
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 Dutiable value of 
 each package. 
 
 
 
 
 Total. 
 
 
 
 
 Per cent. 
 
 
 
 
 Per cent. 
 
 
 
 • 
 
 Per cent. 
 
 
 
 
 Per cent. 
 
 
 
 
 cent. 
 
 
 
 Per 
 
 
 Quantity. 
 
 
 Packages and contents. 
 
 « 
 
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 1 
 
 
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 o E q 
 
 ^ u» g 
 
 •5 S 
 
53 
 
 [32 
 
 QO 
 
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 4' 
 
 Datiable value or 
 each package. 
 
 
 
 
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 Per cent. 
 
 
 
 
 • 
 
 c 
 
 o 
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 la 
 
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 p4 
 
 
 
 
 Per cent. 
 
 
 
 
 Per cent. 
 
 
 
 
 Per cent. 
 
 • 
 
 
 
 
 Quantity. 
 
 # — - 
 
 Packages and contents. 
 
 
 w 
 o 
 
 
 Murks. 
 
 
[32] 
 
 54 
 
 ^00 
 
 H 
 
 D 
 O 
 
 a 
 w 
 
 < 
 
 05 
 
 55 
 
 >5 
 
 Co 
 
 2 ^ 
 
 Quantity. 
 
 k 
 
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 Q 
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 & 
 
 
 
 
 
 
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 £, 
 
 
 
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 p . 
 
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[ 32 ] 60 
 
 [To accompany entry , form JVo. 1.] 
 Form 12. 
 
 Custom House, 
 Collector^ Office, 1848. 
 
 To the inspector of the port: 
 
 You are directed to send to the Uaited States bonded^ware- 
 house No. street 
 
 [Here describe the merchandise.] 
 
 imported by in the master, from 
 
 Collector, 
 
 \To accompany entry j form JYo. 5. J 
 Form 14. 
 
 ' District of ^ 
 
 I, do solemnly, sincerely, and truly swear, that the 
 
 goods described in the entry, now delivered by me to the collector 
 of this district, are the identical goods mentioned in said entry, and 
 that said goods are the same in quality, quantity, value and pack- 
 age, wastage and damage excepted, as at the time of original im- 
 portation: So help me God. 
 
 Sworn to this day of 184 
 
 before me 
 
 Collector. 
 
 ^0 accompany entry j form JYo. 2 ] 
 Form 13. 
 District of 
 
 Custom HouaE, 184 . 
 
 To the storekeeper of the port: 
 
 You will deliver to 
 
 [Here describe the merchandise.] 
 
 impf""*'"!^ intr) (^isfric* in tlic 184 
 
 by in llic 
 
 la.ihUr lioiii 
 
 Collector. 
 
 J^aval Officer. 
 
61 ' [ 32 ] 
 
 I To accompany entry^ form JVo. 5.] 
 Form 15. 
 
 Custom House, 
 Collector's Office, 184 . 
 
 To the storekeeper of the port: 
 • 
 
 You will receive into store No. street the fol- 
 
 lowing packages brought into this district by from the 
 
 port of 
 
 [Here describe the merchandise.] 
 
 Collector. 
 
 I 
 
 Tbe person who enters the goods is required to send the packages designated on this 
 permit to the appraiser's stores for examination. 
 
 Storekeeper's Office 
 
 ^ Port of 184 . 
 
 I certify, that tke above goods have been deposited in store No. 
 street 
 
 Storekeeper. 
 
 The storekeeper not to sign this certificate until the packages designated for examinatioa 
 ave been transferred to the warehousing stores. 
 
 I To acccmpany entry, form JVo. 6.] 
 
 FoTDtt 16. 
 
 Custom House, 
 
 184 . 
 
 To the storekeeper of the port: 
 
 You will deliver to 
 
 [Here describe ihe mercl andise.J 
 
 brought into this district on the day ofc 134 
 
 and entered for warehousing by 
 
 Collector. 
 
 Kaval Officer. 
 
[ 32 ] 62 
 
 \To accompany entry, form JSTo. 9.] 
 Form 24. 
 
 District of Port of 
 
 Custom House, 184 *. 
 
 To the storekeeper of the port: 
 
 You will deliver for transportation to Canada 
 
 [Here describe the merchandise.] 
 
 imported into this district on the 184 by 
 
 in the whereof was master from 
 
 and warehoused according to law. 
 
 Collector. 
 
 JYaval Officer. 
 
 Form 17. * 
 
 District of Port of 
 
 I hereby certify that the merchandise marked and numbered as 
 follows has been received and re-warehoused at this port. 
 
 [Here insert the goods.] 
 
 Collector. 
 
 Note. — Whfin the duties are paid immediately on arrival at destined port, insert the words 
 '•'the duties paid" in place of "re- warehoused." 
 
 Form 22. 
 
 184 . 
 
 To 
 
 Collector of the Port of 
 The merchandise marked, numbered and as follows, viz: * 
 
 • [Here insert the goods.] 
 
 having arrived at this port by inland transportation in bond to he 
 exported from warehouse to ' Canada. 
 
 You will please take possession of the same for examination and 
 exportation. 
 
63 [ 32 ] 
 
 [To accompany entry ^ form JVo. 9. ] 
 Form 23. 
 
 District of Port of 
 
 I, solemnly, sincerely and truly swear that the 
 
 2joods, wares and merchandise described in the within entry now 
 delivered by me to the collector of the customs for the port of 
 
 are truly intended to be transported in bond by me to 
 the port of according to the provisions of the ware- 
 
 house act, and from thence are to be exported by me or ray agent 
 to the port of in Canada, without the limits of the 
 
 United States, and are^ot intended to be relanded within the limits 
 of the United States. I further swear that, to the best of my know- 
 ledge and belief, the said goods, wares and merchandise are'the 
 same in quality, quantity, value and package, wastage and damage 
 excepted, as at the time of importation: So help me God. 
 
 Sworn to this day 
 
 of before me 
 
 Collector. 
 
 [To accompany entry ^ form Ko. 4.] 
 Form 18. 
 
 District of 
 
 I, do solemnly, sincerely and truly swear, that 
 
 the goo.ls, wares and merchandise described in the within entry, 
 now delivered by me to the collector of the customs for the port of 
 are truly intended to be exported by me to the port of 
 without the limits of the United States, are not intended 
 to be relanded -within the limits of the United States. I further 
 swear that, to the best of my knowledge and belief, the said goods, 
 "waies and merchandise are the same in quality, quantity, value and 
 package, wastage and damage excepted, as at the time of importa- 
 tion: So help me God. 
 
 Sworn to this d^;) l i 
 
 184 , before me 
 
 Collector. 
 
[32] 64 
 
 \To accompany entry^ form JYo. 4.] 
 
 Form 19. 
 
 District of 
 
 Custom HousBy 184 
 
 To the storekeeper of the port: 
 You will deliver to the surveyor of the port for exportation 
 
 [Here describe the merchandise. J 
 
 imported into this district on the ^ 184 by 
 
 Collector. 
 
 in the master, from 
 
 JVaval Officer. 
 
 I To accompany entry j form JVo. 4.] 
 ' Form 20. 
 
 Custom House, 
 
 184 . 
 
 To the surveyor of the port: 
 
 You will direct an inspector to examine the goods described in 
 entry, and, if found to agree exactly therewith, to 
 superintend the lading thereof on board for 
 
 of which, when completed, he will grant a 
 
 certificate. 
 
 • Collector. 
 J^aval Officer. 
 
 \To accompany entry^ form JVo. 4. J 
 Form 21. 
 
 Port of 
 
 184 
 
 I, have examined the goods described in the witbi' 
 
 entry, and finding them to agree tht rewitli , tin y were laden und( 
 my supervision on board master, fot 
 
 Inspector' 
 
65 [ 32 ] 
 
 Form L. 
 
 United States Warehouses, 
 Port of 
 
 I hereby certify that the following goods, marked and Humbered 
 as per margin, entered for warehousing by 
 
 have been deposited in store No. street, under 
 
 the provisions of the warehouse act, dated August 6, 1846. 
 
 MARKS AND NOS. 
 
 DESCRIPTION OF GOODS. 
 
 • 
 
 
 Collector's Office, 
 
 Custom Hsuse, 184 . 
 
 Form 25. 
 
 To 
 
 Collector of 
 
 Sir: I request that the merchandise now entered by me to be 
 warehoused as described in the within entry, per 
 
 from may be deposited in store No. 
 
 treet, and I do hereby constitute and appoint as 
 y agent, for me, and in my name, to have the joint custody of 
 uch goods, and possession of the key to said premises allowed to 
 he importer, under the provisions of the act of August 6th, 1846, 
 nd the regulations of the Secretary of the Treasury made in pur- 
 uance thereof. 
 
 [To be signed by importer.] 
 
 Note. — This request of the importer must in all cases be written on the warehouse entry 
 itMir, and not on a diSereat paper and attached thereto. 
 
 5 
 
[32] 
 
 66 
 
 B. 
 
 REPORT OF COMMISSION TO EXAMINE INTO THE OPERATION OF THE 
 
 DEBENTURE LAWS. 
 
 Washington, March 3, 1848. 
 
 Sir: The undersigned, in compliance with your suggestion, pro- 
 ceed to lay before you the great facilities now existing for fraud, 
 under our debenture laws, and also to specify in detail how they 
 may most easily be effected. The requirements prescribed in the 
 acts as to proofs of identity, with original importations of goods 
 to be exported, are, from their very nature, in a port of large busi- 
 ness like the principal ports in the United States, almost, if not 
 entirely impossible of execution. The law requires that when a 
 pergon intends to export goods for benefit of drawback, hei shall 
 make entry thereof before the collector, who, when the party*has 
 made oath, designates some part of the goods so to be exported 
 to be examined by the appraisers, on whose report, and on bond 
 being taken to land the goods in a foreign country, are allowed 
 to be sent on board a vessel in custody of an officer. On the sail- 
 ing of which, a debenture certificate issues, payable in ninety days. 
 The presentation of a certificate from the port of destination veri- 
 fied before the American consul, of the goods being so landed, 
 cancels the bond. 
 
 The following, the result of of diligent inquiry in the matter, 
 will give some idea of how frauds may be committed. 
 
 1st. From the improvement in American manufactures, and the 
 imitation by our manufacturers-of the foreign article, the American 
 article may with great ease be substituted lor- the foreign, and 
 with but little risk of detection. If the original packages cann#t 
 be procured, others can be made to imitate them, and packed with 
 the American fabric, or with a differettt foreign fabric from the 
 original contents. The only guide tne appraiser has, is an invoice 
 passed, it may be, nearly three years bt-iore, of certain goods, 
 costing a certain price; the goods presented to him answer the 
 description, the packages correspond with marks and numbers, 
 and the exporter swears to the identity; he sees nothing to impair 
 this evidence, and therefore passes them. It will be seen at once 
 the utter iinposibility of detecting frauds in such cases, and when 
 it is considered that even the best judges are at loss to distinguish 
 foreign from domestic fabrics, as regards niany descriptions of 
 cotton goods, woollens, segars, sheet-iron, and a great variety of 
 other articles, and that an appraiser is called upon to examine 
 goods which persons, claiming to be of higli standing, swear to be 
 of fo.'"eign manufacture, lie is almo.'^t constrainetl to believe them. 
 Experience at the iiilTerent cus>tom-houses shews the daily uttempts- 
 to commit frauds on the revenue through im))ortations, notwith- 
 standing the vigilance used. It is but reasonable, therefore, to- 
 suppose, tbut with an opening like this, known to every one in 
 trade, tnut m^ny attemps must have been uiade, and the pcrfeci 
 
67 
 
 [32] 
 
 ease and facility of committing such frauds is evidenced by the 
 fact that few, if any, atempls have yet been detected. 
 
 2d. The drawback law, extending over a period of three years, 
 and goods being permitted to be shipped from one port to another 
 to enjoy its benefits, it follows that even the check which might 
 exist in the memory of an appraiser is lost. The death of the 
 appraiser who originally examined the importation, or change of 
 the officer from other cause, entirely prevents tke effect of such 
 check; besides, a person attempting to commit fraud will get another 
 appraiser, or an assistant appraiser, to make the required examina- 
 tion. Even should the original appraiser re-examine them, from the 
 multiplicity of business it is almost impossible that he should retain 
 a recollection of any particular lot of goods, and even if he had 
 doubts, he can bring nothing but mere suspicion against the positive 
 oath of the exporter, who by the very magnitude of the charge is 
 thus protected in his fraud. 
 
 3d. After the goods have passed the appraiser, they are placed on 
 board a vessel by an officer, who there leaves them; the vessel is 
 then placed, in most port?, in charge of a district officer, who has 
 sometimes forty or fifty vessels in his district. From the constant 
 passing and repassiug of goods on our wharves and piers, the mer- 
 chandise might even be landed at mid day,but at night the landing 
 in boats from the wharf, or when the vessel is anchored in ^ river, 
 is perfectly practicable, and no doubt often done. 
 
 4th. As bc'fore remarked, twenty days after date of the vessel's 
 sailing, the drawback is paid to the claimant; the only hold the 
 government then has is a bond to land the goods in a foreign coun- 
 try. This requires a certificate of landing to cancel. The experi- 
 nce of every merchant will prove the utter worthlessness of this, 
 as a means of safety. Certificates can be obtained of any descrip- 
 ion at most foreign ports for a small bribe; The parties appear 
 efore the consul and verify the certificate. He has no means of 
 nowing whether the transaction be an honest or dishonest one. 
 Government has wisely provided that wines and distilled spirits 
 ntitled to drawback should be kept, while in the country, in the 
 ustom-house stores. The liability to alteration of contents, and 
 ' e almost impossibility of detection, in their wisdom re.quiring it. 
 he same rule applies with equal force to other articles; the same 
 difficulty of detection applies to all cases where American fabrics 
 have entered into competitioh with foreign. The warehouse act, 
 giving great facilities to importers, removes the only objection that 
 eouUl be made against extending the rule, now applied to wines 
 and distilled spirits, to all other articles. Every facility exists for 
 the sale of merchandise in warehouse, and no importer could justly 
 ccfmplain of being compelled to keep goods there intended to be 
 exported, he having the same command of markets in warehouse 
 as in his own store. No complaint has been made of any injury 
 inflicted on the importers of wines and distilled spirits by their 
 being compelled to adopt this course; no obstacles exist to their 
 effecting sales, ami no greater expense is incurred, nor wouM any 
 injury be done by the extension ef the :\.r. Exptrience has pro- 
 
[32] 
 
 68 
 
 ved the wisdom of the practice in the instance of wines and spirits, 
 by its putting a stop to the great frauds which led to its adoption, 
 and it is confidently believed by us, that like results would follow 
 its extension; besides relieving the government of an expense of 
 $30 to $40,000 per annum, which the execution of the present laws 
 require. 
 
 In the opinion of the undersigned, the principal means of com- 
 mitting frauds are in the first class named; these would be certainly 
 removed by keeping the goods in warehouse. The landing after 
 shipment can be prevented by regulations, the other cannot. Like- 
 wise the shipment of goods from the country, and the validity of 
 the certificate from a foreign port becomes a secondary considera- 
 tion. 
 
 The following statement shows the amount of drawback on for- 
 eign goods exported, and bounties paid from 1840 to 1847, inclu- 
 sive. 
 
 We have the honor to be, with great respect, your obedient ser- 
 Tants, 
 
 CHARLES C. WALDEN. 
 JAMES W. BREEDLOVE. 
 
 Hon. R. J. Walker, 
 
 Secretary of the Treasury. 
 
69 
 
 [32] 
 
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[ 32 ] 70 
 
 c. 
 
 Report of the committee on wharves, of the board of aldermen of 
 the city of JVew York, relative to the erection of a great pier in 
 the JYorth river, made December 7,1836. 
 
 The committee on "wharves, slips, piers, to whom was referred 
 so much of the message of his honor the mayor, of June 13, 1836, 
 as relates to wharves, &c., also the message of the same officer, 
 communicating the proceedings of the citizens at a meeting held at 
 the city hall, on the ^h day of May, 1836, for considering the 
 proposition to construct a great pier and basin in the North river, 
 and which committee were also requested to obtain surveys, &c., 
 of certain portions of the North river, respectfully report: 
 
 That they entered upon the duties assigned to thero, and have de- 
 liberately and impartially pursued their investiga-tions, endeavor- 
 ing, at all times, to regard most scrupulously the rights of all ti^e 
 citizens, and the requirements of this city, as well as to consult 
 and to act for the present and future interests of all. The re- 
 searches and examinations of the committee have been the more 
 extended, and their statements the more particular, from a convic- 
 tion that upon the action of the common couj^il depend much of 
 the growth, future grandeur, and prosperitj^B" this commercial 
 metropolis. 
 
 It is well observed by the mayor in his message of July 18, 
 1836, That the importance of the commerce of the city of New 
 York is universally admitted, and any measure to give increased 
 facilities to shipping, should have due consideration." The sub- 
 ject of suitable berths, and other conveniences for vessels, has for 
 many years received the anxious attention of many of our most 
 useful citizens, as well as the serious deliberation of the city coun- 
 cils. But no definite acceptable propositions have been heretofore 
 submitted for adoption; no plan suggesteu nor proceedings had, 
 who'se object wasi-to change the practice to this day, and at present 
 pursued, of extending small short piers across the currents from 
 the shore into the bay and rivers. In 1832, the growing deficien- 
 cies of wharf and slip room, had become so generally manifest, that 
 serious wishes were entertained to extend and improve our com- 
 mercial accommodations; no thought however, of any aid for the 
 shipping interest of the North river was therein contemplated, as 
 will be seen by the following resolution, adopted by the mayor and 
 common council in March,^ 1832: 
 
 Resolved, That the street commissioner be, and he is hereby 
 authorized and required to obtain information by plans, profiles, 
 elevations, drawings, and descriptions of coffer dams, stone piers, 
 wharves, &c., adapted to ^e present situation of the East river." 
 
 In pursuance of this resolution, Benjamin Wright, esq., then 
 street commissioner, reported, that " he had opened a correspon- 
 dence with gentlemen in all situations were he believed useful and 
 important information might be obtained." But in none of them 
 was any suggestion made for substantial relief for those using the 
 
A Plan ofikthe Cit> of New\ork trom an adlual Suivt 
 
 Y 
 
 Ma.de b> Iwnes Lyn* 
 
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71 
 
 [32] 
 
 great and valuable waters of the North river. Among other things, 
 Mr. Wright mentions that of the present piers or wharves, the 
 supports occupy in the whole extent rather more than half the 
 water way, (say generally five-eighths.) This occasions deposites 
 againsl the solid blockwork part of the p\f rs, mud accumulates 
 and fills in part the spaces left between the blocks, thus checking 
 the passage of the current caused by the flux and reflux of the 
 tide." 
 
 In his communication to Mr. Wright, Mr. Renwick states that 
 **the very imperfect and faulty mode in which our wharves and 
 piers are constructed, excited my attention from the moment I first 
 saw the aquatic structures of Europe." Again — '4 cannot but be- 
 lieve that in the narrower parts of the East river, it will be of vast 
 advantage to remove the masses of stone that have been thrown in 
 to form blocks. These have, in many cases, collapsed from the 
 destruction ^of their wooden enclosures. They have thus impeded 
 the current to such an extent that great deposites have ensued, and 
 the basins between our wharves have been filled, in many places, to 
 such a degree that even small vessels will hardly float where the 
 water was formerly of great depth.'' In conclu sion, he remarks, 
 ^'I shall gladly be an humble instrument in endeavoring to wipe off 
 the disgrace that now so justly attaches to the citizens and public 
 authorities of New York, of having, by every attempt that has yet 
 been made in the way of engin«>ering, done injury to, and, in some 
 case?, almost wholly destroyed the unrivalled advantages of situa- 
 tion that they have derived from the natural circumstances of the 
 losition of our city." In 1832 the common council likewise de- 
 jlared that it was a **factof great notoriety that piers and wharves, 
 IS now constructed of timber, are temporary, and generally endure 
 ►nly from fourteen to seventeen years before they are destroyed 
 >y worms." The whole proceedings of the common council of 
 1832, and the correspondence consequent thereon, related to the 
 ^'formation of plans for stone wharves or moles, extending from 
 the shore two or three hundred feet into and crosswise of the 
 stream;" in fact, nothing else than an attempt to build and rebuild 
 *'with stone the present piers in the East river." But finding the 
 ^'formidable difficulties to be encountered in the erection of such 
 stone wharves, the laying of heavy stone work under a head of 
 from fifteen to thirty feet of water," no attempt at improvement 
 was adopted. Coffer dams and diving bells were admitted to be 
 the only mode of performing the work, and ''the expense and diffi- 
 culties of building with them under great depth of water were ad- 
 mitted to be insurmountable obstacles." A plan of building by 
 hydraulic lime and stone, as practised by ancient nations, was sug- 
 gested by Professor Renwick, and several plans for building wharves 
 were submitted by Mr. W. Serrell, a respectable civil engineer of 
 experience. He also proposed to continue the present system of 
 extending wharves from the shore into the rivers, but to use stone 
 instead of wood in the construction of them. And in concluding 
 the whole, Mr, Wright says, "I cannot close this report without 
 expressing a strong desire which I feel to see some project com- 
 
[32] 
 
 menced, which shall render the East river more convenient, which 
 shall do away, eventually, with the woodmen wharves, and add to 
 the preventives against sickness, which the mass of decaying tim- 
 ber around our wharves and bulkheads is well prepared to gene- 
 rate." • 
 
 During the last year, a resolution was offered in the board of as- 
 sistant aldermen, proposing, for the first time, that the safety and 
 utility of the harbor on the west side of the city should be secured 
 by the ereqtion of a stone pier, or breakwater, or mole, parallel, 
 or nearly so, to the shore, and at a sufficient distance from the pre- 
 sent piers and slips to* form a large and commodious basin. This 
 was referred to the committee on wharves, who reported that they 
 **have been duly impressed with the very great importance of this 
 subject, not only in regard to the magnitude of the works proposed, 
 but also with reference to the interests of the city of New York, 
 which your committee believe are intimately connected with the 
 providing a sufficient number of wharves and slips to accommodate 
 the increasing commerce of this city; and they earnestly recom- 
 mend to the common council the propriety of speedily extending, 
 and that to a much greater degree than has been done, those ac- 
 commodations for our shipping." 
 
 The subject of th'at great pier or breakwater is again submitted 
 to the serious consideration of the common council, and has been 
 referred to this committee. For many months this matter has at- 
 tracted the almost universal attention of this city; and on the 5th 
 of May last, at a large and respectable meeting of merchants and 
 others, convened at the City Hall, it was, after examination and 
 consideration, unanimously 
 
 Resolved, That the present accommodations for vessels in the 
 waters adjoining the city of New York are very insufficient, and 
 that such accommodations are daily becoming less adequate to the 
 wants of our commercial business, and that it is our duty and our 
 interest, more rapidly than heretofore, and more extensively, to 
 make provision for the reception and protection of our shipping." 
 And the same meeting further unanimously resolved as follows: 
 
 That we view with lively approbation the proposed construction 
 of a great pier in the North river, thereby forming a capacious and 
 safe basin for every description of vessels at all seasons of the 
 year;" and the common council were also requested to consider 
 and determine whether the same should be built by the city or by 
 a company to be incorporated for that purpose. 
 
 Piers, moles, or breakwaters, of great extent and of great cost, 
 are not new or untried appendages of large naval or commercial 
 depots. Evidences erf this truth are found amid the ruins of the 
 Piraeus, as well as along the Nile, the Indus, and the Ganges. 
 They contributed, in no small degree, to the wealth and power of 
 Syracuse^ of Carthage, of Tyre, and of Alexandria. The numerous 
 lleetg of the mighty nations of former ages, could not have existed 
 "without their protection. And in latter times they were occasion- 
 ally provided by the government. And-at the present day piers, 
 jnoles, breakwaters, and wpt docks are a part of the business and 
 
73 
 
 [32] 
 
 policy of every nation laying: claim to be ranked among those of 
 acknowledged wisdom and prudence. For the greater safety and 
 convenience, and with a view to the increase of their commerce, 
 the English people have constructed, at an almost incredible ex- 
 pens^, extensive and permanent stone docks and wharves at Lon- 
 don, Liverpool, and other British ports, and even in British India. 
 At St. Pelersburgh, in Russia, there is one quay of the granite 
 similar to that of Quincy, of four miles in extent along the Neva. 
 " In Havre there is but little worth seeing, save the docks, which 
 have, at great expense, been made by man; here is no natural har- 
 bor, but one is made, as it were, in the shape of a delta, in the 
 heart of the city, from which an artificial channel leads out inta 
 the mouth of the river, and an entrance to which, as declared by a 
 very intelligent traveller, is secured by a long and noble pier.'* 
 And the same declares that these docks are a stupendous achieve- 
 ment of the art of man. They will contain several hundred ves- 
 sels. The government are about adding to them. 
 
 Genoa, well known as a rich maritime city of Italy, has a semi- 
 circular harbor, the diameter being about 1,000 fathoms. It is arti- 
 ficial, being formed by two gigantic moles, having opposite direc- 
 tions. 
 
 The bay of Gibraltar is spacious, and being protected from all 
 the more dangerous winds, affords a convenient station for shif s; 
 and ^^o moles have been constructed, at a vast expense, for the 
 protection of the shipping. The. ancient Tanjis, now Tangiers, op- 
 posite to Gibraltar, was furnished with a pier. Leghorn has an 
 outer harbor, protected by a fine mole, and a small inner harbor, 
 or basin. 
 
 ' ■ The harbor of Malaga is protected on its eastern side by a fine 
 mole full 700 yards in length. 
 
 I The harbor of Naples is formed by a mole built nearly in the 
 form of the letter L. The port of Odessa, in Southern Russia, is arti- 
 ficial, being formed by two moles, and calculated to contain about 
 :^00 ships. 
 
 In Palermo, a fine mole forms a convenient port; and Trieste is 
 protected by a mole. 
 
 Ancient Syracuse is said to have contained within its own walls, 
 what no city ever did before or since, fleets and armies that were 
 the terror of the world. It had two harbors, separated by an 
 island, and prepared by moles to effect the above purpose. 
 
 The city of Rhodes has a fine harbor formed by a mole. 
 
 Smyrna, on account of the extent a«d convenience of its harbor, 
 has become the common rendezvous of merchants from the four 
 parts of the world, and the centre of their dimmerce. 
 
 Ancient Tyre was called "strong in the sea;" and Alexander the 
 Great reached it and took it only by constructing a gigantic mole 
 of stone, three quarters of a mile long, leading to it from the main. 
 This was actually built, for the most part, in the form and manner 
 that will hereafter be proposed for the great pier of the North 
 river, by placing a heap of stone in the sea that was 200 feet wide 
 on its top or surface, clear of high water, or rather of rough water, 
 
[ 32 ] 74 
 
 as there is little or no tide in the Medit%ranean. This was done 
 about 2,200 years ago; and yet we are informed that that mole or 
 pier remains, in most respects, as when left by the conquering 
 legions of its founder. 
 
 The Pirseus, near Athens, had three basins formed by piers. 
 
 At Alexandria, the pride of him who gave name and greatness 
 to that city, a mole of a mile in length, called Hepta Stadium, 
 stretched from the continent to the isle of Pharos, and divided the 
 great harbor into two. A dyke, drawn from the island to the rock 
 on which^Pharos was built, secured it from the westerly winds. 
 
 In Dublin, the people and government were long since alive to 
 this subject. A writer says that *^as the bay of Dublin was often 
 difficult of access, and as the bar was a great impediment to the 
 sailing of the packets at a fixed hour, the direction of government 
 was directed to the forming of a harbor on the north side of the 
 peninsula of Howth, and in 1811 a fine pier was erecting for this 
 purpose." And he says also, 'Hhe river was formerly gieatly im- 
 proved, for such vessels as did not draw too much water to cross 
 the bar, by a prodigious work on the south side of it, called the 
 *South Wall,' " which extends from the point of Ring's End to 
 the light house, three miles. It is formed of large blocks of granite^ 
 strongly cemented, and strengthened with iron cramps. 
 
 In this country, the providing of proper wharves or quays for 
 the* shipping has of late attracted much attention. Many years 
 since a pier was built at New Haven, in Connecticut, arW has 
 proved of essential benefit to that city. 
 
 In Boston, Massachusetts, are several wharves that may well be 
 ranked among the best structures of this description in the world. 
 The following is a brief account of them: 
 
 Long wharf is 1,752 feet long, and 202 feet wide at the end. 
 There are 75 stores on it. It was begun in 1707. 
 
 Central wharf was begun in 1817, is 1,340 feet long, and has 54 
 stores on jt; and India wharf begun in 1808, has 34 stores, under 
 which are boxed cellars, with which all the others are also pro- 
 vided. Some idea of the value of those wharves may be obtained 
 from the annual valuation made by the assessors ef Boston, for the 
 purpose of taxation the past year, viz: 
 
 Long wharf corporation was assessed at $300^000 
 
 Central wharf. ..do do 350,000 
 
 Indian wharf.... do do 200,000 
 
 and each was thus assessed exclusive of the stores. The stores 
 must be worth from 2 to 3dl),000 dollars more. These piers are 
 justly the pride of tl^t city, and are a source of profit to the en- 
 terprising proprietors. But had they yielded to the projectors little 
 or no income, still their efftct upon the growth and value of the 
 city would have been known and admitted. 
 
 In Albany, in 1825, a pier was completed of about 4,300 feet in 
 length, SO feet in width on the surface; encloses a part of the Hud- 
 son river there, forming a basin in front of the city, which contains 
 an area of about 32 acres. This pier and the bridges cost $119,980. 
 
75 [ 32 ] 
 
 The pier consists of timber and earth; that is, two parallel docks, 
 80 feet apart, resting on the bottom of the river, and filled in with 
 earth between. Two parallel cribs were sunk, and connected by 
 cross ties to prevent spreading. Previous to the building of this 
 pier, it was unsafe, and indeed dangerous, for any vessel to be laid 
 up at Albany for the winter. The moving of the ice in the spring 
 was almost sure to injure every thing in the stream. 
 
 The formation of piers wouldf seem to be determined upon for 
 Oswego, Dunkirk, Van Buren harbor, and Michigan city; and it is 
 in contemplation to form a harbor for Buffalo, by extending a 
 breakwater from near the light-house towards Black Rock. 
 
 Before proceeding to specify the arrangements which they in- 
 tend to recommend for the benefit of the city, the committee do not 
 doubt that a rapid glance at the history of New York will be ac- 
 ceptable. As, in order td judge best of what we can do, we do 
 well to notice what has already been done. 
 
 From various authorities, it appears that the Hudson river and 
 this island were discovered in the year 1609. 
 
 That, in 1612, New Amsterdam, now New York, was founded by 
 the Dutch; and that as early as 1610, the Dutch West India Compa- 
 ny sent a ship to Hudson river to trade, and that the first emigrants 
 devoted themselves exclusively to traffic. In 1644, the first City 
 Hall was erected on the isomer of Pearl street and Coenties slip. 
 
 In 1644 the place was taken by the British. 
 
 In 1673 it was retaken by the Dutch, and during this year the 
 first post-rider commenced his trips to and from Boston once in. 
 three weeks. 
 
 In 1674 the British retook this place. 
 
 Until 1676, the ferry boats came up Broad street to Garden 
 street, now Exchange place. 
 
 In 1688, the assessors valued the whole property of the city at 
 $350,000 
 
 In 1699, the population of the city was 6,000. 
 In 1774, it was 22,750. 
 
 In 1783, the population was 25,000; in 1790, it amounted to 
 33,131; in 1800, to 60,489; in 1810, to 96,373; in 1820, to 123,706; 
 in 1830, to 213,000; and in 1836, to about 300,000 
 
 By reference to Bradford's map of the year 1728, it appears 
 there were ship yards at the foot of Whitehall street. At that day 
 many accommodations were provided for shipping in the East 
 , river, but none in the North river, except at the foot of Thames 
 »nd Cortlandt streets; and no street b)it Lumber street running 
 north and south and west of Broadway had then been laid out, and 
 Frankfort and Liberty streets were the two most northerly streets. 
 
 By reference to Duyckinck's map of 1755, it is seen that there 
 was no increase of places or berths for vessels on the North river. 
 In 1732, the first stage began to run between New York and Bos- 
 ton, and was fourteen days on the journey. 
 
 On the 21st of September, 1776, 492 houses, being one-eighth 
 part of the city, were burned. 
 
 December 18, 1804, a great fire destroyed forty stores and dwel- 
 
[32] 
 
 76 
 
 ling houses on Wall, Front and Water streets, and property to one 
 or two millions of dollars. 
 
 In 1811 there was a great fire. in Chatham street, and in 1835, on 
 the 16th of December, the great fire — loss twenty millions dollars. 
 In 1791, the exports from New York to foreign ports amounted to 
 $2,505,466. 
 
 A talented English author declares that in 1832, the value of 
 the merchandise laded and unlacfed in this port is estimated at 
 $100,000,000 to $120,000,000; and that in that year the number of 
 vessels in this port, in the busy season of the year, varied from 500 
 to 750, exclusive of fifty steam packets; that the number of arri- 
 vals from foreign ports amounted, in 1832, to 1,808, and the coast- 
 ing arrivals were then between 4,000 and 5,000; and that the total 
 value of the imports into the United States in the year ending 30th 
 September, 1832, was $101,029,266, of which no less than $53,214,- 
 402, or more than one-half of the whole, were imported into New 
 York. 
 
 The same author remarks, that the customs revenue on the goods 
 paying duties imported into this city amounted, in 1832, to $13,- 
 000,000, while the total customs revenue of the United States sel- 
 dom exceeded $22,000,000; that the value of the exports from New 
 York, for the year ending 30th of September, 1832, amounted to 
 $26,000,945, being between one-third and one-fourth part of the 
 total exports from the United States for that year; that the tonnage 
 of New York was then greater than that of Liverpool, or any other 
 city, with the exception of London; that the registered tonnage 
 belonging to this port, on the last day of December, 1831, amount- 
 ed to 122,458 tons, and the enrolled and licensed tonnage to 
 163j980 tons, making a grand total of 286,438 tons, being between 
 one-fifth and one-sixth of the whole tonnage of the United States! 
 
 On referring to the report made by the Secretary of the Treasury 
 of the United States during the last session of Congress, it will be 
 seen that in 1834 the total registered, enrolled, and licensed ton- 
 nage of the United States amounted to 1,758,907 14.95 tons; that 
 the registered tonnage of New York was 178,022, and the enrolled 
 and licensed tonnage 181,199— total tonnage of New York 359,222, 
 or more than one- filth of the whole tonnage of the United States. 
 And by the same able report it will be seen that the total value of 
 the imports into the United States during the year, (ending 30th x 
 September last,) amounted in value to $149,895,742, of which there 
 were imported in American vessels $135,288,869, and in foreign 
 Tessels $14,606,877. The»exports during the same year amounted 
 to $121,693,577, of which $101,189,032 were of domestic, and 
 $20,504,495 of foreign articles. Of the domestic articles $79,022,- 
 746 were exported in American vessels, and $22,166,336 in foreign 
 vessels. Of the foreign articles $15,112,445 were exported in 
 Araer ican vessels^ and $5,392,050 in foreign vessels. Of American 
 shipping, 1,352,653 tons entered, and 1,400,517 cleared from the 
 ports of the United States. Of foreign shipping, 641,310 tons en- 
 tered, imd r)30j8'21 cleared. The registered tonnage, as corrected 
 
77 
 
 at the register's office, for the year ending December, 1834, is sta- 
 ted at 857,438 42.95 
 
 The enrolled and licensed tonnage at 783,618 65.95 
 
 And the fishing vessels at 117,850 02.95 
 
 Tons.... 1,758, 907 14.95 
 Of the registered tonnage there was employed in 
 
 the whale fishery 108,060 14.85 
 
 The total tonnage of shipping built in the United States during 
 the year 1834 was — 
 
 Registered 52,622 60 95 
 
 Enrolled 76,707 22.95 
 
 Tons 118,330 37.95 
 
 And the value of the imports to this city for the year ending the 
 
 1st October, 1835, in American vessels, was $82,783,359 
 
 In foreign vessels was 5,407,846 
 
 Total $88,191,305 
 
 The value of exports for the same year was as follows: 
 
 Domestic produce. • 
 
 In American vessels ^. . . $19,126,513 
 
 In foreign vessels 2,581,354 
 
 Total $21,707,867 
 
 Foreign produce. 
 
 [n American vessels $6,584,978 
 
 [n foreign vessels... ^ 2,052,419 
 
 Total $30,345,264 
 
 domestic and foreign produce. 
 
 The manner in which these extensive commercial transactions 
 lave enriched this city, may at once be estimated by a view of the 
 )ity itself, and by the increase in its value, as seen by the following: 
 
 Comparative view of valuation and taxes since 1805. 
 
 Years. Valuatians. City taxes. 
 
 1805 $25,645,867 $127,946 87 
 
 1806 26,529,630 127,814 97 
 
 1807 24,959,955 119,155 09 
 
 1808 25,118,720 138.984 18 
 
 1809 24,782,267 130,027 39 
 
 1810. 26,436,370 129,727 15 
 
 1811 26,045,730 176,978 25 
 
 1812 26.245,040 171,920 17 
 
 1813 27,640,230 171,726 94 
 
 1814 82,901,497 214,225 09 
 
 1815 81,636,042 197,910 73 
 
[32] 
 
 78 
 
 Years. Valuations. City taxes. 
 
 1816 $82,074,200 $180,653 94 
 
 1817 78.895,735 216,720 44 
 
 1818 80,254.091 255,740 79 
 
 1819 77,113 061 250,140 21 
 
 1820 69,530,753 270,361 19 
 
 1821 68 282,070 259,430 30 
 
 1822 70,289,144 302,105 61 
 
 1823 70,940,820 351,814 36 
 
 1824 83,075,676 353,328 89 
 
 1825 101,160,046 336,863 82 
 
 1826 107,477,781 383,758 89 
 
 1827 112,211,926 437,692 02 
 
 1828 114,019,533 485,751 72. 
 
 1829 112,526,016 507,107 24 
 
 1830 125,288,518 509,178 44 
 
 1831 139,280,214 562,104 05 
 
 1832 146.302.618 665,385 74 
 
 1833 166,491,542 , 971,865 61 
 
 1834 186.568,511 835,605 49 
 
 1835 218,723,703 965,602 94 
 
 1836 309,500,920 1,085,130 44 
 
 For the commercial marin^of such a city, so lately a wilderness, 
 so rapid in its advancement in business, and so abundant in re- 
 sources, the commercial metropolis of our mighty republic, we are 
 called to provide adequate and safe places. 
 
 Before, however, the committee proceed to state their views upan 
 that great and important subject, they will ask an examination of 
 a short sketch of the history of our wharves and slips, and of their 
 present condition. They were generally put up as demand for them 
 proved the necessity; built by contract, and done by the job, fre- 
 quently in great baste, and often at an unfavorable season, without 
 a suitable examination of <he bed of the river. Some are new; the 
 others are either sunk, bent, rotten, broken or injured. A few 
 days since, this very corporation directed nearly 40,000 dollars to 
 be expended as soon as possible, to preserve a few of them from 
 destruction. And even when this has been faithfully done, many 
 of them will be in a condition that would lorbid their use by pru- 
 dent owners and careful agmts of valuable ships and cargoes. 
 Being, in almost all cases, built across the current, scarcely one of 
 our Irequent storms passes without doing daniage to the corners^ 
 ends, or other parts of some of them. Tneir slender protection for 
 the pn sent shipping is apparent; and their small dimensions are 
 subject of daily remark and regret. But there is another difficulty . 
 The slips are constantly becoming filled with sand, earth, shells, 
 mu'l, rubbish, and other obstructions. The mayor mentions the 
 numerous complaints on this head. His language is equally point- 
 ed and instructive on this subject, and that of berths for shipping. 
 Among many o'her adinonilions, l»e says, It has been represented 
 U» me thai the private slins, in the lower part oc the city, require 
 
79 
 
 [32] 
 
 immediate attention; and I have reason to believe that both the 
 convenience and the health of the public will be advanced by the 
 adoption of early measures to cleanse and purify them. The yn- 
 mense and steadily increasinpj value of the commerce of the city, 
 "will commend this subject to your attention; and I feel assured 
 that you will rapidly provide all proper facilities, and remove all 
 impediments, with a view to accommodate interests of such magni- 
 tude.'' And on a personal inspection, the committee find those 
 complaints true and daily increasing. The cleansings must be fre- 
 quent and of considerable duration; and these interrupt, for some 
 time, in each case, the use of the slips where the machines are ia 
 operation. And so expensive and so difficult has it been to accom- 
 plish this object fully at all times, and so anxious have many been 
 to continue South street, that our places for the use of small craft, 
 market boats, and ships of every class, have been greatly diminish- 
 ed within a few years, by allowing obstructions to accumulate in 
 various slips, and finally filling up the whole, or parts of them. 
 Several instances of this fact above Fulton slip might be mentioned; 
 and below, we can all witness to this, particularly in Burling slip, 
 Coffee House slip. Old slip, Whitehall slip, and Rector slip. Great 
 part of these, from time to time, have been withdrawn from the 
 purposes originallj^ designed and substitutes not provided. Our 
 ordinances in this particular too, have been and are of a character 
 to prove our want of liberality in furnishing convenient accommo- 
 dations. Certain kinds of vessels have been forbidden to enter 
 many parts of our docks under severe penalties. To this should 
 be added the fact, that since the present system of piers was adop- 
 ted, the size, quality, and nature of our shipping have essentially 
 changed. And the committee have lately learned that an applica- 
 tion, for some time before the common council, for extending West 
 street to the Battery, is again to be urged, and that one of the 
 principal reasons to be pressed for the measure is the shallow state 
 of the slips, which would be taken by the improvement, between 
 the Albany basin and the Battery. This would greatly dinainish 
 our piers and slips. And in regard to the condition, ejcpense, and 
 income of our present public slips and wharves, we will add the 
 following . 
 
 By reference to the special report of the comptroller, and on 
 examining the amonnt of moneys laid out during the last fifteen 
 years only, for the wharves, slips and piers belonging to this city, 
 and wholly exclusive of those belonging to private indrviduals, the 
 committee find that since the year 1820, this city has paiu out 
 $842,894 13; that of this sum, $76,301 56, besides some contingen- 
 cies, were paid for cUaning the mud from the lew slips belonging 
 to the corporation, and which, probably, was allowed to stand as 
 an argument for filling up many which were once the most valuable 
 docks of the city. 
 
 The sum of $226,138 53 were also expended in the same time in 
 imperfect repairs of our scanty piers, besides various salaries, &c., 
 and $523,404 90 in the building of some new wooden piers for the 
 city. Stiiriarger sums have probably been expended during the 
 
[32] 
 
 80 
 
 same period, -for the same purpose, by the owners of the private 
 wharves, showing that enormous sums must have been disbursed 
 in a short time, for ouf very insufficient, decaying, and fleeting 
 ac«ommodations. 
 
 By a further inquiry at the comptroller's office, it is found that 
 the income of this city, during the last eleven years, from their 
 wharves, piers, and slips, has been as follows: 
 
 1826 $40,862 50 
 
 1827 45,317 95 
 
 1828 43,242 15 
 
 1829 42,637 50 
 
 1830 51,428 94 
 
 1831 29,433 12 
 
 1832 47,311 18 
 
 1833 ; 47,519 50 
 
 1834 54,023 34 
 
 1835 53,900 18 
 
 By which it will be observed, that for a great number of years 
 the expenditure for our piers and slips has been more than the 
 receipts; and one day's personal inspection of them will prove, 
 beyond contradiction, that the same consequences, ' and indeed 
 worse than the past, must and will continue to be true of them. 
 They in reality produce nothing, and, beyond expenditures upon 
 them, never can. And it must be noticed that, notwithstanding 
 the extensive annual disbursements, the amount of rents for them 
 has increased but little. Every year renders our present system, 
 in this particular, more objectionable. 
 
 It is true, that while the business of this thriving city has been 
 rapidly extending, the size of our ships has increased, and the cha- 
 racter of its shipping has changed. But for this latter circumstance, 
 our docks would have been more insufficient than they now are. 
 Vessels propelled by steam, and carrying large freights without the 
 aid of canvass, have for some time transported in various direc- 
 tions, by the aid of few hands, the merchandise that would have 
 required many times the number of other vessels to have done the 
 same, and several times the wharf and slip room for the vessels 
 doing it. There is a new and extraordinary state of things produ- 
 ced, also, by the kind and mode of our business, now transacted at 
 our wharves. Owing to the crowded state of many of our slips, we 
 have for many years had ordinances for excluding certain craft 
 from some of them. Sec. 1 and 8, title 2, chap. 34, city ordinances. 
 
 The committee will here introduce, as the best evidence of the 
 very imperfect state of our accommodations as compared with our 
 business, some statements placed in the hands of the corporation 
 while they had under consideration, in February, 1836, the applica- 
 tion of C. Vanderbilt to have a grant for exclusive use of the north- 
 east side of the pier No. 22, East river, for his eastern steamboats, 
 together with half of the water of the basin adjoining. On that occa- 
 sion a remonstrance, signed by Messrs. Jonathan Goodhue & Co., 
 and other merchants, was presented. Its statements may be impli- 
 
81 
 
 [32] 
 
 citly relied upon. It exhibits, by a single and short history of the 
 doings of one line of packets, what must be the enormous business 
 now and hereafter to be transacted in this city by the various ship- 
 ping visiting our harbor. Among other things, it sets forth that 
 "the average value of the outward cargo of the eight ships of the 
 old line of Liverpool packets is not less than $40,000. These eight 
 ships perform three voyages each per year, and the twenty-four 
 outward cargoes thus amount to the sum of $960,000. And from 
 the returns in the custom-house, and other correct sources of infor- 
 mation, it is ascertained that the average value of the inward car- 
 goes (1835) of the ships Columbia, South America, Orpheus, North 
 America, Caledonia, Europe, England and Hibernia, during that 
 year, (twenty four voyages,) was $436,000; making the total value 
 of the twenty-four inward cargoes, during one year, $10,464,000. 
 Amount of outward and inward cargoes during one year, of those 
 eight ships alone, about $11,500,000." 
 
 And this remonstrance was accompanied by the following state- 
 ment: 
 
 " To the honorable the mayor ^ aldermen and commonalty of thz city 
 , of A^'eio York: 
 
 " The undersigned, harbor masters of the city of New York, re- 
 spectfully certify and make known to your honorable body, that 
 there are now only sixty-eight berths on the East river (exclusive 
 of ^he public docks and slips, and which are appropriated to some 
 vessels employed in the coasting trade, and lo market boats) for 
 the accommodation of the great and increasing foreign and inland 
 commerce of your city. That not more tha« thirty of these sixty- 
 eight berths can admit ships of the largest classes, being about one 
 hundred and fifty feet in length, and drawing from fourteen to 
 eighteen feet of water. And the undersigned further certify that, 
 to aflford full accommodation for the shipping engaged in foreign 
 and inland commerce, at least one hundred berths would be re- 
 quired. 
 
 ''To convince your honorable body of the great deficiency in ac- 
 tommodations, the undersigned state that, during the present win- 
 ter, the St. Andrew, Ajax, Hannibal, Columbia, Huntsville, and 
 
 — <■ , lie ten days, on an average, at the end of the piers in 
 
 the most imminent danger, as every successive tide exposes them 
 to the danger of being sunk by the floating ice; that the value of 
 these ships thus put in hazard could not be less, in the judgment of 
 the undersigned, than two millions of dollars; and the value of the 
 ships thus endangered could not be Jess than the sum of thirty 
 thousand dollars each— $180,000. 
 
 "And the undersigned, in view of these facts, and' many others 
 which might be enumerated, certify that, in their opinion, it is a 
 matter of the greatest importance to the commerce of this city that 
 at least, the present limited accommodation for foreign and inland 
 shipping should not be further restricted and further limited. All 
 
 6 
 
[ 32 ] 82 
 
 •wbich is submitted for the consideration of your honorable body 
 "by the undersigned, harbor masters in the city of New York. 
 
 JOHN MINUGH, 
 DAYID MITCHELL, 
 SAMUEL WISWALL. 
 
 New Yobk, February 27, 1836." 
 
 The prayer of Mr. Vanderbilt was denied. 
 
 Now in order that the city councils may be the better prepared 
 to form a correct opinion of the nature, expense, and short dura- 
 tion of the wooden piers at present placed about the city, the com- 
 mittee will here refer to the following declarations of Mr. Serrell, 
 an able engineer, as set forth in his report made to Mr. Wriejht in 
 1832. It follows: 
 
 On the question of original cost, annual repairs, usual dura- 
 bility, and general convenience attained under the present system, 
 it may be stated, that it is considered each wooden pier of 300 feet 
 long and 30 feet wide, costs on an average $16,000, when first 
 erected; that after the first eight years it will cost, on an average, 
 $500 annually for repairs; and at the end of the sixteen years, on 
 an average, it will require to be rebuilt. Upon these data it will 
 be found that each pier, at the end of forty-eight years, will have 
 cost, in three sums of principal outlay, annual repairs and com- 
 pound interest, upwards of $480,000; and the pier will then require 
 building a fourth time. If a pier 300 feet by 30 feet costs $480,000, 
 at the end of forty-eight years, one of 500 feet by 60 feet would 
 cost, at the same rate, about $1,600,000, and a new outlay would 
 then be requisite to rebuild. To this must be added the constant 
 annual expense of clearing out the mud, and other extra charges 
 attendant on the system, of which no estimate can at present be 
 formed." 
 
 And it was conclusively shown, beyond all dispute, that to re- 
 build these piers with stone, requiring, as they would, the use of 
 coffer dams and diving bells, &c., would cost sums altogether too 
 large to be laid out for such trifling accommodations; and Jorming 
 slips, too, that would be forever the receptacle of the filth of the 
 city; or even if this should be remedied, they would be the deposi- 
 tories of the various materials that the tides and winds would al- 
 ways crowd together in them. 
 
 On looking over the public papers, it appears that (here were in 
 the harbor of New York, on the first day of October, 1836, 101 
 ships, 22 barques, 93 brigs, and 41 schooners; abou* 65 steamboats, 
 30 tow boats, 41 tow barges, a large number of sloops, market 
 boats, canal boats, and otLp-r small craft, besides rafts and other 
 things requiring slip room. This number must yearly be increased, 
 and it may safely be estimated, that in five years these will be 
 more numerous by 30 per cent., and in ten by 50 per cent., and all 
 these will be doubled in 15 years; and places thus required for 
 twice the number of ships now coming here, and a large portion of 
 much greater tonnage. 
 
 And before entering upon the next topic of consideration, the 
 
83 
 
 [32 ] 
 
 committee state that already, during the summer months, and some- 
 times after those have passed away, as many as eight, nine, ten, 
 and sometimes more ships, and generally having rich cargoes on 
 board, lie side by side at the outer end of piers in the East river, 
 waiting for a dock berth, and offering a reward for a convenient 
 place to lade or unlade their vessels. And so constantly and 
 closely even these hazardous locations are occupied, that, at last, 
 the same operation, to some extent, takes place in the North river. 
 During all this time there are from twenty to sixty vessels at an- 
 chor in the bay, or temporarily put in near our city, awaiting simi- 
 lar accommodations. These delays and exposures occasion great 
 loss and damage to producers, shippers, underwriters, consignees 
 and others. 
 
 The committee have thus set forth the growth of the city and 
 the cost, income, and present condition of its piers, &c., and en- 
 deavored to enable the corporation, by a reference to the piers of 
 other countries, to judge what shall be considered best for ours. 
 We have no land to furnish for excavations, our streets must not 
 be interrupted by canals, and every foot of the island will be soon 
 required for residences, squares, streets, reservoirs, and other uses. 
 But it would prove a fatal error, surrounded as she is ty ambitious 
 rivalry, and competing with many cities for the great commerce of 
 the west and south, should she refuse, or too long delay, to provide 
 the most liberal and inviting facilities for the commerce which 
 offers to her its golden advantages. Those who notice the sad 
 results of too prudent procrastination in this or other preparations, 
 will admit that suitable measures, quickly determined upon, and 
 speedily perfected, are necessary to secure those preferences which 
 nature designed for us. 
 
 The propositions contained in the resolutions and proceedings 
 referred to this committee, and as examined by them, are as fol- 
 lows: 
 
 To suspend hereafter the building of any, or but few, small piers 
 from the island, and, in lieu thereof, to erect in the North river a 
 stone island or quay, to be called the Great West pier; to extend, 
 in due time, from the South Battery, northerly to Kingsbridge, 
 or at all events as far as the interests of ihe city shall require. To 
 be built from 800 to 1,000 feet beyond the west end of the present 
 small wharves along the North river; to be constructed without 
 the aid of coffer dams, and using diving bells only in the first five 
 cr six feet immediately below low water; to be connected to the 
 main land by wharves or ridges, each 250 feet wide, built of tim- 
 bers and floored, upon <he plan, generally, of that lately built at 
 the foot of Ivlarketfield street, with some additions of strength and 
 braces, and some other particulars; thus dividing the waters be- 
 tween the city and Great pier into several basins, or departments; 
 and the use of the connecting wharves so regulated, as to afford a 
 walk in the centre of each, a little raised, of twenty-five feet, for 
 all people travelling to and from the Great pier, or for any other 
 purpose; and to allow of large sewers under the walks, by means 
 of which the wash and filth of the city should be carried beyond 
 
[ 32 ] 84 
 
 the pier into the bay or river* having on each side of said walk a 
 cartway for vehicles going to and returning from the pier, of 4ifty 
 feet ea«h, and then leaving a quay or wharf on the upper and 
 lower side, of sixty-two and a half feet each for the lading and 
 unlading of vessels. All this can be done, giving more ample 
 room, convenience, and facility for the shipping than are afforded 
 by the docks of London and Liverpool, and without any part of the 
 monstrous expenditures of those places for locks and dock gates, 
 &c., because the rise and fall of our tides do not render such very 
 expensive and troublesome contrivances necessary. There will be 
 draws in such of the bridges as may be found necessary, and such 
 outlets into the river, across the pier, as may be thought best for 
 the use that shall be made of it. 
 
 Pursuant to the resolution of the common council, the soundings 
 of the North river have been taken by Messrs. D. and E. Ewen, 
 able and intelligent city surveyors, and accompanies this report. 
 By those, the North river is declared to be at an average of at 
 least fifty feet in depth, on the entire line, in the part recommended 
 as the location of the above pier. The tides, at all times of mode- 
 rate movement, and only from four to five feet in height; present- 
 ing at once to the use, the improvement and the pride of the city 
 a depth of water which, from its very position, if occupied as pro- 
 posed, would never cease to be of the most ample depth, purity', 
 and superiority. 
 
 It has also been proposed that this pier should be so constructed 
 that it may, when raised five feet above high water mark, be 200 
 feet wide on the surface, having a cellar, finished in cement, 
 throughout its whole length, and capable of affording- a double tier 
 of lots, of 25 by 100 feet each lot. 
 
 And it is stated that the lots would inevitably be greatly de- 
 sired for public stores, and by importers and others. They could 
 be so constructed on the pier as to obviate every difficulty and in- 
 jury that now await the emptying of a vessel at our wharves; and 
 the construction of powerful cranes thereon would, hasten and 
 cheapen the discharge of cargoes. This pier once built, other fix- 
 tures within might at any time be added, such as other wharves, &c. 
 
 It is also proposed by the resolution that in the East river, above 
 Corlaer's Hook, a stone pier and breakwater shall be constructed, 
 on the plan of the one recommended for the North river, com- 
 mencing opposite 14th street, near Burnt Mill Point, and extend- 
 ing north to 34th street, at Kip's bay, and surrounding and en- 
 closing an ample portion of that part of East river. And it has 
 been also suggested that the practice of erecting small piers, 
 forming small nlips along that shore also be discontinued, unless 
 in cases that may from time to time be deemed indispensible; that 
 a good substantial stone bulkhead be placed along the shore of 
 the island; that as fast as any of the above piers shall be com- 
 pleted, durable wharves, substantially planked or floored, and 
 braced, shall be extended to them from the shore, and at such 
 places an<l from such streets as shall be found proper. But on this 
 subject all the committee hare not formed any positive opinion. 
 
 At this stage of thid report the board will not forget that it is 
 
85 
 
 [ 32 ] 
 
 matter of history that the construction of the Liverpool docks, by 
 affording additional convenience to foreign trade, has been followed 
 by a great increase, and raised that once decayed town to be the 
 second port in the kingdom of Great Britain for commerce, si^e 
 and population. And the London docks have contributed count- 
 less millions to the wealth of the capital of Great Britain. 
 
 The design of those who originated and carried forward the wet 
 docks of England, was to achieve for the chief cities of the British 
 empire what is now proposed to be done for the city of New York; 
 their origin, expense, progress and income are so well stated and 
 described by an eminent and popular writer, that the committee 
 will ask leave to introduce from that author the following account 
 of them: deeming them highly deserving of th'e reference, perusal 
 and consideration of this board. The extracts are 
 
 [From a Dictionary, Practical, Theoretical, and Historical, of Commerce and Commercial 
 Navigation. London, 1835, by J. R. McCoUock, esq. — Page 476.] 
 
 Utilities of docks. — The construction of w^ docks has done 
 much to facilitate and promote navigation. A large vessel, par- 
 ticularly if loaded, could not be allowed to come to the ground, 
 or to lie on the beach without sustaining considerable injury, and 
 perhaps being destroyed; and even the smaller class of vessels are 
 apt to be strained and otherwise hurt, if they are left dry, unless 
 the ground be very soft. Hence when large vessels have to be 
 loaded or unloaded where there are no docks, and where the water 
 close to the shore or quay is not sufficiently deep, the work can 
 only be carried on during a particular period of each tide; it being 
 e'cessary in order to keep the vessel afloat, that she should leave 
 he shore with the ebbing tide; attempts have sometimes been made 
 o obviate this inconvenience by running jetties or piers to such a 
 istance into the sea, that there might always be a sufficient depth 
 f water at their heads, but this .c^n only be done in peculiar situ- 
 ations, and it requires that the ship's position should be frequently 
 changed; it is in most cases, too, impossible properly to protect 
 the cargoes of ships loading or unloading at quays or on the beach 
 'rom depredations. Previously to the construction of wet docks 
 n the Thames, the property annually pillaged from ships was es- 
 imated to amount to £500,000; thouijh this is probably much ex- 
 aggerated. 
 
 I. Docks on the Thames. — 1st, West India docks; 2d, London 
 docks; 3d, East India docks; 4th, St. Catherine's docks; 5th, Com- 
 mercial docks. 
 
 II. Liverpool docks. 
 
 III. Bristol docks. 
 
 IV. Hull .iocks. 
 
 V. Poole docks. 
 
 VI. Leith docks. 
 
 I. Docks on the Thames. — It is singular that, notwithstanding the 
 obvious utility of wet docks and the vast trade of the metropolis^ 
 
[32] 
 
 86 
 
 there was no establishment of this sort on the Thames till nearly a 
 century after a wet dock had been constructed at Liverpool; the 
 inconvenience arising from the crowded state of the river at the 
 period when fleets of merchantmen were accustomed to arrive, the 
 insufficient accommodation afforded by the legal quays and suffer- 
 ance wharfs, the necessity under which many sh-ips were placed of 
 unloading in the river into lighters, and the insecurity and loss of 
 property thence arising, had been long felt as almost intolerable 
 grievances; but so powerful was the opposition to any change, 
 made by the private wharfingers and others interested in the sup- 
 port of the existing order of things, that it was not till 1793 that a 
 plan was projected ^r making wet docks for the port of London; 
 and six years more elapsed before the act, for the construction of 
 the West India docks was passed. 
 
 1st. West India docks. — These were the first, and continue to be 
 the most extensive, of the great warehousing establishments formed 
 in the port of London. Their construction commenced in February, 
 1800, and they weat partially opened in August, 1802. They stretch 
 across the isthmus, joining the Isle of Dogs to the Middlesex side 
 of the Thames; they originally consisted of an import and an ex- 
 port dock, each communicating, by means of locks, with a basin of 
 five or six acres in extent, at the end next Blackwall, and with an- 
 other of more than two acres at the end next Liraehouse. Both of 
 these basins communicate with the Thames. To these works the 
 West India Company have recently a^ded the South dock, formerly 
 the city canal, which was parallel to the export docks; this canal 
 was intended to facilitate navigation by enabling ships to avoid the 
 circuitous course round the Isle of Dogs; it was, however, but little 
 used for that purpose, and is now appropriated to the wood trade, 
 for the greater accommodation of which a pond of nineteen acres 
 has been recently formed on the south side for the reception of 
 bonded timber. The export docks, or that appropriated for ships 
 trading outwards, is about 870 yards in length by 135 in width, so 
 that its area is near 25 acres. The north or import dock, or that 
 appropriated for ships entering to discharge, is of the same length 
 as the export dock, and 166 yards wide, so that it contains nearly 
 thirty acres. The south dock, which is appropriated both to ex- 
 port and import vessels, 1,183 yards long, with an entrance to the 
 river at each end; both the locks, as well as that into the Black- 
 .wall basin, being forty-five feet wide, or large enough tp admi\ 
 ships of twelve hundred tons burthen. At tie highest tides the 
 depth of the water in the docks is twenty-four feet, and the whole 
 will contain with ease ()00 vessels, of from 250 to 500 tons. The 
 Feparation of the homeward bound ships, which is of the utmost 
 importance for preventing plunder, and giving additional security to 
 the revenue and the merchant, was for the first time adopted in this 
 establishment. The import and export docks are parallel to each 
 other, being divided by a range of warehouses, principally appro- 
 priated to the reception of rum, brandy and other spirituous liquors;, 
 there are smaller warehouses and sheds on the quays of the export 
 and south docks for the reception of goods sent down for exporta- 
 
87 ^ [ 32 ] 
 
 tion. The warehouses for imported goods are on the four quays of 
 the import dock. They are well contrived and are of great extent, 
 being ealculated to contain 160,000 hogsheads of sugar, exclusive 
 of coffee and other produce. There have been deposited at the 
 •same time upon the quays, under the sheds and in the warehouses 
 belonging to these docks, 148,563 hogsheads of sugar, 70,875 casks 
 and 433,648 bags of coffee, 35,158 puncheons of rum and pipes of 
 Madeira wine, 14,021 logs of mahogany, 21,350 tons of logwood, 
 &c. The whole area occupied by the docks, warehouses, &c., in- 
 cludes about two hundred and ninety-five acres, and the most effec* 
 tual precautions are adopted for tbe prevention of fire and pil- 
 fering. 
 
 This spacious and magnificent establishment was founded by sub- 
 scription. 
 
 The property being vested in the West India Dock Company, the 
 affairs of which are managed by twenty-one directors, as a body 
 corporate. The right of voting is vested in those shareholders 
 only who hold £500 of the company's stock. The company's capi- 
 tal is i:i,380,000. 
 
 The West India docks have proved a very successful undertaking, 
 and have been highly beneficial to the original shareholders. Ail 
 West India ships frequenting the Thames were obliged to uce them 
 for a period of twenty years from their completion. The dividend of 
 the company's stock was limited to ten per cent., and after making 
 dividends to the full amount, with the exception of the firsthalf year, 
 they had in 1819 an accumulated fund of near ^£400,000. But they 
 then diminished their charges, at the suggestion of the committee of 
 the House of Commons, on the foreign trade of the country, so as to 
 give the trade using the docks the benefit of the surplus fund, 
 which was to be reduced to i;iOO,000 before 30th January, 1826. 
 
 Latterly the company have been obliged, in consequence of the 
 competition of the other companies, to make further reductions of 
 dividend; it now amounts to £5 per cent. At present the compa- 
 ny's stock sells at about par. 
 
 The nearest dock gate, at Limehouse, is about three miles •from 
 the Exchange, and the other, next Blackwall, about half a mile more. 
 This distance has the disadvantage of increasing the expense of 
 cartage, and of being inconvenient to the merchants and others 
 using the docks; on the other hand, however, ships enteritig the 
 West India docks avoid a considerable extent of troublesome, if 
 not of dangerous, navigation that must be undertaken by those 
 bound for the St. Catherine's and London docks. 
 
 2d. London docks. — These were the next undertaking of this sort 
 act on foot in the Thames. They are situated in Wapping, and 
 were principally intended for the reception of ships laden with 
 wine, brandy and rice. The western dock covers a space of above 
 twenty acres, and the new or eastern dock covers about seven 
 acres. The tobacco dock lies between the above, and exceeds one 
 acre in exttnt, being destined solely for tobacco ships. The entire 
 pace included within the outer dock wall is seventy-one acres and 
 hree roods. These docks were opened in 1805. The capital of 
 
[ 32 ] 88 
 
 this company amounts to JE3,238,310 5^. lOd. A considerable por- 
 tion of this vast sum, and of a further sum of J8700,000 borrowed, 
 was required for the purchase of the houses, about 1,300 in number, 
 that occupied the site of the docks; the present dividend is 2J per 
 cent. 
 
 3d. East India docks. — These docks, situated at Blackwall, were 
 principally intended for the accommodation of the ships employed 
 by the East India Company. There are two docks, one for ships un- 
 loading inwards, and one for those unloading outwards. The import 
 dock contains about eighteen acres, and the export dock about nine 
 acres. The entrance basin which connects the docks with the river 
 contains about two acres and three quarters; the length of the en- 
 trance lock is 210 feet, the width of the gates 48 feet clear, having 
 to receive vessels of ^reat burden. The depth of water in the East 
 India docks is never less than twenty three feel. Most of the mer- 
 chandise imported into these docks is conveyed without loss of time 
 to warehouses in the city, so that the extent of warehouses belong- 
 ing to them is comparatively small. The East India docks are at 
 the greatest distance from town. The capital of the company is 
 under j£600,000, and the dividend is 4 per cent. 
 
 4th. »S'^. Catherine's docks. — The company for the construction 
 of th«se docks was incorporated by the act 6 Geo. IV. chap 106, 
 (local,) and they were partially opened on the 25th October, 1828. 
 They are situated immediately under the Tower, and are, conse- 
 quently, the most contiguous of any to the city, the custom-house, 
 and other places where business is transacted. The capital, raised 
 by shares, amounts to .^£1,352,800, but an additional sum of 
 JE800,000 has been borrowed on the security of the rates for the 
 completion of the works, and the purchase of a freehold property 
 possessing river frontage, from the Tower to the corner of Lower 
 East Smithfield, of the value of upwards of ^£100,000, but not re- 
 quired for the immediate purpose of the act; a portion of this pro- 
 perty has been appropriated as a steam packet wharf ^ where passen- 
 gers embark and land without the aid or risk oj boat conveyance ; 
 the purchase of the numerous houses that stood upon the ground 
 occupied by the docks proved, as la case of the London docks, a 
 tieavy item of expense. The space included within the outer wall 
 is about twenty-four acres, nearly eleven of which are water. The 
 warehouses and vaults are upon a very large scale, far more so 
 than one might be disposed to infer from the extent of water. The 
 warehouses are exceedingly well contrived and commodious, and 
 owing to their being partly on pillars, (within what is called the 
 quay works of the other docks is transacted,) close to the water's 
 edge, goods are hoisted direct from the hold of the vessel, without 
 its being ntcessary,as in the West India and London docks, to land 
 them on quays, so that there is in this way a great saving in room, 
 time and labor. 
 
 6th. Commercial docks. — Exclusively of the previously mention- 
 ed docks, which are all on the north side of the river, there are, oa 
 the south side, the Comn)ercial docks, opposite to the west end of 
 the West India docks. These docks are of large extent; the space 
 
89 [ 32 ] 
 
 included within the outer wall being about forty-nine acres, of 
 which nearly thirty-eight acres are water. They are principally 
 intended for the reception of vessels with timber, corn, and other 
 bulky commodities; they have but little accommodation for ware- 
 housing, and their establishments are not constructed so as to enti- 
 tle them to bond all goods. 
 
 The Surry canal company also admit vessels to be docked in the 
 basin of their canal (501). The committee have observed within a 
 few days the following notice in the papers on the same subject, 
 viz: 
 
 ^^J^ew docks. — The water has been let into the new docks called 
 ^Victoria dock' and ^Trafalgar dock,' situate between Waterloo and 
 Clarence docks, at the north end of the town; each dock comprises 
 about four statute acres, and Victoria dock is already occupied by 
 several merchant ships.-' The following is frora the same author,, 
 (504): 
 
 Amount of shipping, 4rc., belonging to the port of London. — -Ac- 
 cording to the official accounts, there belonged to the port of Lon- 
 don in 1832, besides boats and other vessels not registered, 2,669 
 ships of the burden of 565,174 tons, manned by 32,786 men and 
 boys. In 1819, the gross custom duty collected in the port of Lon- 
 don amounted to X7,749,463; the expense 'of collectincr being 
 £277,913, or at the rate of £3 Us. S\d. per cent. In 1832, the 
 gross duty had risen to jG9,434,854, while the expenses of collect- 
 ing had sunk to £243,678, being at the rate of only £2 lis. 7|rf. 
 per cent. 
 
 The following tabular statement will serve to illustrate the for- 
 eign trade and navigation of London. — Page 503. 
 
[ 32 ] 90 
 
 dumber and tonnage of vessels entering the port of London from 
 foreign ports, distinguishing between British and foreign ships. 
 
 British. 
 
 Ships. 
 
 839 
 1,498 
 2,254 
 2,184 
 2,489 
 2,348 
 War. 
 
 Tons. 
 
 80,040t 
 
 198,023. 
 431,890 
 419,374 
 451,188 
 478,105 
 War. 
 
 Foreign. 
 
 Ships. 
 
 496 
 184 
 1,116 
 1,256 
 1,186 
 1,193 
 War. 
 
 Tons. 
 
 76,995 
 '36,346 
 149,205 
 149,053 
 152,243 
 177,019 
 
 War. 
 
 3,354 
 3,000 
 3,230 
 3,031 
 3,132 
 3,989 
 3,495 
 4,012 
 4,084 
 4,108 
 3,910 
 3,140 
 3,268 
 
 655,239 
 585,994 
 603,167 
 611,451 
 607,106 
 785,565 
 675,026 
 769,162 
 767,212 
 784,070 
 744,229 
 780,988 
 639,840 
 
 856 
 571 
 597 
 •865 
 1,643 
 1,743 
 1,586 
 1,554 
 1,303 
 1,300 
 1,268 
 1,557 
 884 
 
 122,619 
 89,073 
 106,099 
 161,705 
 264,098 
 302,122 
 215,254 
 221,008 
 195,929 
 215,605 
 207,500 
 269,159 
 154,142 
 
 The temporary falling off in 1832 is to be ascribed to the preva- 
 lence of cholera and the unfortunate- misunderstanding with Hol- 
 land. 
 
 II. Liverpool docks. — The first wet dock in the British empire 
 "was constructed at Liverpool, in pursuance of an act of parliament 
 obtained in 1708. At this period Liverpool was but an inconsid- 
 erable town, and the accommodation she has derived from her 
 docks is one of the circumstances that has done most to promote 
 her extraordinary increase in commerce, population, and wealth. 
 A secon<l wtt dock was opened about the middle of the last cen- 
 tury, and, since that period, many more have been constructed; 
 some of them on a very magnificent scale, and furnished with all 
 sort of donveniences. When those now in progress are completed, 
 the total area of water in the docks wjll exceed ninety acres. 
 
91 [ 32 ] 
 
 The entrance to the port of Liverpool is a good deal incom- 
 moded with sand banks, through which, however, there are several 
 channels, which, when the proper precautions are observed, afford 
 an easy and safe access to the port. 
 
 The Liverpool docks are all constructed upon the estate of the 
 corporation, and are manag-ed by commissioners appointed by par- 
 liament. The warehouses belong to in<lividuals, tuid are private 
 property; none of them belong to the dock estates; most of them 
 are, of course, situated in the immediate vicinity of the docks. 
 
 In 1832 there belonged to Liverpool 853 registered vessels, of 
 the burthen oi 166,028 tons, manned by 9,329 men and boys. The 
 gross custom duty collected in the port, during the year 1833, 
 amounted to the enormous sum of £3,733,152. 
 
 By a reference to the map of Liverpool, it will be at once 
 noticed what were the many difficulties surmounted in obtaining 
 their present provisions for the' shippino" interest of that city. The 
 corporation furnished the means and own the docks, which have 
 not cost less than thirty or forty millions of dollars. 
 • In London the docks are the result of private investment and 
 enterprise. All their works are so constructed as to avoid the de- 
 lays and difficulties arising from their very high tides, and this is 
 done by their locks and dock gates. In this city, the adoption of 
 the Great pier will not require any such expenditure, and, at the 
 same time, furnish a permanent and commodious dock or basin, for 
 a very small sum of money; the intention is that this pier shall form 
 very little obstruction to the tide, which will still continue to ebb 
 and flow in the same manner as at the present time; and although 
 this will cost so little, it must forever possess one admitted and 
 essential advantage over the docks, even of London, viz: that ves- 
 sels can be sent from our basin to sea at any state of the tide, and 
 at all times of the year. 
 
 The badness of the harbor, the rapidity of the river Mersey, and 
 the shifting of its sands, were the inducements to found the docks 
 of Liverpool, and various other inconveniencies experienced by 
 shipping in the Thames, were the origin of the docks of London. 
 
 To committee are persuaded that the time has arrived when the 
 great interests of New York, in regard to her commerce, should be 
 attended to by the city government. The waters of the North 
 river are deep, wide, and extensive. From the earliest settlement 
 of the city, those waters have been avoided by navigators as a lo- 
 cation for vessels; the reason is at hand — the extreme cold, the ice, 
 the bleak winds and driving tempests that frequently beat upon 
 that shore in winter, and the sudden squalls and rough weather to 
 which that part of our island is every year subject^ and frequently 
 even in summer. » ^ 
 
 The committee cannot omit to add, that it seems but plain and 
 simple justice, that as faithful and impartial legislators and guar- 
 dians of the rights and interests of all, the common council should 
 as well take measures to remedy the difficulties in the use of the 
 Hudson river on our shore, as to remove any other impediment 
 complained of within our limits; and it cannot be denied that pro- 
 
[32] 
 
 92 
 
 perty for a great extent, on that side of our city, is far below what 
 it would have long since been, had the use of those waters been 
 rendered more agreeable, safe, and convenient. 
 
 It has been suggested, that if the warehousing system should be 
 adopted, the cost of storage in public stores would be reduced one- 
 half; the cellars for bonded liquors altogether; fewer officers would 
 be required to jattend to them; delays and inconveniences attendant 
 on the custom house forms prevented; ships discharged immediately 
 on arrival at one-half the present expense; errors and mistakes in 
 receiving and delivering guarded against; smuggling and thieving 
 prevented, &c., &c. 
 
 The difference of premiums of insurance, on at least 
 $20,000,000 of property, "at one qaiarter per cent. 
 
 would be ^ $50,000 
 
 The depredations on property prevented annually 30,000 
 
 (If we take the London report for a datum, they would 
 
 amount to ten times this sum.) 
 Saving of labor and drayage, either directly by discharg- 
 ing into the warehouse on the pier, or indirectly by 
 allowing goods to remain on the pier under the sheds, 
 
 paying for permission 40,000 
 
 Storage in public stores 20,000 
 
 Demurrage on chartered vessels, time lost for want of 
 berths, expenses, damages incurred in moving, time 
 of merchants, masters and clerks, employed in hunting 
 up berths, &c., delays for want of loom on the piers, 
 to load and discharge, extra labor, and time lost to 
 carmen and others, occasioned by the crowded state 
 of the piers, and damages to goods by the filth they 
 are covered with, &c., would be undoubtedly esti- 
 mated by those who have most experience, at over... 120,000 
 
 which is 3J per cent. more. 
 
 $260,000 
 
 The great pier and basin for the North river will form a natural 
 and inviting depot, and a common home and rendezvous for all the 
 vast, varied, and increasing trade of the north, the west, and part 
 of the south, which is now arriving, and which must soon be poured 
 into their bosom from the railroads, canals, seas, and almost inter- 
 minable chain of lakes, that will conduct countless millions to our 
 market; it would defend our shipping from damage by ice, wind, 
 and storm; no renewal, or cleaning, and few repairs would ever be 
 required; the general health would be promoted; and should it be 
 determined that all goods landed shall pay a small wharfage, as 
 in Boston, and in many of the principal commercial cities of Eu- 
 rope, the proposed arrangement will be doubly necessary and desi- 
 rable, while it will furnish ship room that we uiu«t have, and which 
 can be provided nowhere else, it will raise the value of the west 
 half of the city to what it deserves, and was desigqed to possess. 
 
 It has been well found that no objection to these measures ca« 
 come from the government of the Union, or would be made by the 
 
93 
 
 Sitte. But there are private interests in piers, wharves, and 
 water grants, heretofore made for very small consideration; these 
 might either be purchased by the corporation, or an agreement en- 
 tered into,*establishing the terms on which they should remain 
 private property, (as was done by the corporation of Liverpool, 
 120 years ago.) In this case such adjustment should be made as 
 to be satisfactory to all parties. 
 
 Should some be found, however, who should, against the great 
 interest of this city, refuse to yield to this dictate of reason, pat- 
 riotism, and enterprise, it cannot be forgotten that both the' con- 
 stitution and laws authorize the city to take possession of them 
 for public use, on paying therefor a fair equivalent. 
 
 And, as if to. provide for this very case, in the statute passed 
 April 9, 1813, and sections 219, 220, 221, 222, (page 800 of the 
 collection concerning New York,) it is expressly provided: **That 
 it shall be lawful for the mayor, aldermen, and commonalty of the 
 said city in common council convened, to lay out wharves and 
 slips in the said city, whenever and wherever they shall deem it 
 expedient; and may take ground belonging to individuals for these 
 purposes on paying damages to be assessed." And what also 
 fully meets the case now contemplated, it is enacted by the 224th 
 section of the same statute, that ''it shall be lawful for the cor- 
 poration to direct piers to be sunk and completed, at such distance 
 and in such manner as they in their discretion shall think proper, 
 in front of the said streets or wharves so adjoining or extending 
 along the said rivers, and the said piers to be connected with the 
 said streets, by wharves, bridges, &c., lying opposite to the place 
 where such piers shall be directed to be sunk, and by such days 
 and times as the said mayor, &C-', m?.y for that purpose appoint, 
 and on default by such proprietors the corporation may make such 
 piers, and take the profit or may grant such right to any other 
 person." And by the 228th section of the same statute, it is also 
 * enacted that "it shall and may be lawful for the corporation, at 
 their own expense, to cause such and so many public basins to be 
 formed and completed in the said city, as they may deem neces- 
 sary for the trade thereof, and to take for their own use the slip- 
 age or wharfage arising from the same, any law, usage, or custom, 
 to the contrary notwithstanding." Not, however, to infringe on 
 private rights. 
 
 The following statement of facts has been noticed by the com- 
 mittee, and they are of opinion that the same may be useful and 
 important, when the common council shall have under considera- 
 tion the future destiny of New York. This account of the coun- 
 tries of the globe, and the kind of government and the population 
 of e.'ch of them, is taken from sources that cannot be questioned. 
 It will be matter of reference of some moment, while shewing the 
 prospects of our city, arising from her intercourse with other na- 
 tions, at a future time. 
 
 Population of the world, (McGregor,) 822,553,712, being of the 
 following complexions: 
 
[32] 
 
 94 
 
 Whites 440,000,00a 
 
 Copper colored... 15,000,00a 
 
 Mulattoes 230,000,000 
 
 Blacks 120,000,000 
 
 HasselLdeemed the world's population to be 936,461,000, pro- 
 fessing the following religions: 
 
 Christians ' 252,600,000 
 
 Jews : 5,000,000 
 
 Mahometans 120,105,000 
 
 Braminists 140,000,000 
 
 Buddists 313,977,000 
 
 Other denominations * 134,490,000 
 
 Make Brun makes Europe to contain "... 213,000,000 
 
 Balbi states Asia .* 413,844,300 
 
 Sundry authors consulted for America 46,492,000 
 
 Australia and'Oceanica 14,487,000 
 
 Sundry other authors consulted for Africa 124,730,412 
 
 Gevernment of the principal nations and their population. 
 
 Countries. Government. Population. 
 
 Great Britain Limited monarchy 25,600,000 
 
 Holland do 3,633,tOO 
 
 Switzerland Republic 2,090,000 
 
 France Limited monarchy 34,000,000 
 
 Spain Monarchy 14,400,000 
 
 Portugal... do 3,800,000 
 
 Russia in Europe Despotic monarchy 42,000,000 
 
 Do. in Asia do 3,440,000 
 
 Egypt Despotic 4,000^000 
 
 Denmark Despotic monarchy • 2,000,000 
 
 Prussia do 15,000,000 
 
 Saxony do 1,500,000 
 
 Hanover Limited monarchy, (King 
 
 of Great Britain,) 1,600,000 
 
 Turkey in Asia Despotic, (Sultan,) 11,500,000 
 
 Do. in Europe do do 10,000,000 
 
 Arabia Despotic chiefs 11,500,000 
 
 Tarlary do 10,000,000 
 
 China Despotic monarchy, (Em- 
 peror,) 170,000,000 
 
 Japan Despotic moTiarchy 25,000,000 
 
 Britii>h India, Hindostan, 
 
 &c., &c Limited monarchy, (East 
 
 India Company and King 
 
 of Great Britain,)....... 140,352,000 
 
 Austria Despotic monarchy 34,500,000 
 
 Asiatic Isles do 20,000,000 
 
 Bavaria ^o -1,400,000 
 
 Sweden and Norway Limited monarchy 5,000,000 
 
 United Slates Republic 16,680,000 
 
95 
 
 [32] 
 
 Italy Despotic monarchy and the 
 
 Pope 10,000,000 
 
 Persia Despotic monarchy 9,000,000 
 
 Belgium Limited monarchy 4,500,000 
 
 Mexico : Republic 8,500,000 
 
 Columbia * do 3,400,000 
 
 Bolivia # do 1,500,000 
 
 Guatemala do 2,000,000 
 
 Peru do 2.000,000 
 
 Chili do i;700,000 
 
 Brazil Despotic monarchy 5,500,000 
 
 Hayti- Republic 810,000 
 
 Independent Indians By chiefs 1,500,000 
 
 English possessions in A- 
 
 merica and islands Limited monarchy 3,100,000 
 
 French do do 240,000 
 
 Spanish do Despotic monarchy 1,100,000 
 
 Dutch possessions, do .... Limited monarchy 140,000 
 
 Danish do Despo ic monarchy 110,000 
 
 Russia do do 50,000 
 
 Swedish do - Limited monarchy 16,000 
 
 Dutch islands in Oceanica 
 
 and the East do 9,360,000 
 
 Spanish do Despotic monarchy 2,640.000 
 
 New South Wales Limited monarchy, (Great 
 
 Britain,) 500,000 
 
 Cape of Good Hope and 
 
 other African colonies. . Limited monarchy, (Great 
 
 Britaii^,) 1,200,000 
 
 Annam, (Asia,) Despotic 14,000,000 
 
 Siam do 3,00u,000 
 
 Birmah Despotic, but tributary to 
 
 Great Britain 3,500,000 
 
 Ceylon, (Island,) Limited monarchy, (Great 
 
 Britain,) 1,000,000 
 
 Singia Despotic monarchy 4,000,000 
 
 Nepau] Despotic, but tributary to 
 
 Great Britain 2,500,000 
 
 Leikhs Monarchical confederacy.. 5,500,000 
 
 Sindhy do do . . 1,000,000 
 
 Cabaul Despotic monarchy 6,500,000 
 
 Belonches Confederacy 2,000,000 
 
 Herat, (East Khorrisoan,). Despotic monarchy 1,500.000 
 
 Boucharia Despotic, (KUan,) 2,500,000 
 
 Khokan \ do do 1.000,000 
 
 Yemen do (Iman,) 2,500,000 
 
 Portuguese Asia Despotic monarchy 500,000 
 
 French do Limited monarchy 179,000 
 
 Bohemia Despotic 3,100,000 
 
 Bavaria do 4,238,205 
 
[32] 
 
 96 
 
 Ionian Islands Limited monarchy, (Great 
 
 • Britain,) 200,000 
 
 Greece Limited monarchy 2,200,000 
 
 Thibet Absolute monarchy, (Grand 
 
 Lama,) 30,000,000 
 
 It is to be borne in mind that tbPgovernment of the United 
 States owes nothing, and is becoming rich in its treasury and 
 throughout its entire limits, not by great exactions nor heavy bur- 
 dens of any sort, but by a small charge upon immense transactions. 
 The States owe but little — many of them nothing; and the State of 
 New York already supports its government without taxation, by 
 taking the means so to do from the surplus of the profits on its in- 
 ternal improvements. Compare this happy condition of our coun- 
 try with that of some of the principal powers of Europe, above 
 mentioned: 
 
 In Great Britain. . 
 
 National debt $3 ,490 ,896 , 768 
 
 Yearly revenue 228,849,600 
 
 Population, (to say nothing of colo- 
 nies,) 25,000,000 
 
 Army in peace, men 90,519 
 
 Do in war, do 378,370 
 
 INavy in peace, 610 ships. 
 
 Do in war, 1,056 do. 
 
 Russia. 
 
 National debt $200,000,000 
 
 Yearly revenue : 52,000,000 
 
 Population, (Europe and Asia,) 46,000,000 
 
 Army in peace, men 600,000 
 
 Do in war, do 1,100,000 
 
 Navy, about 140 ships, and fast increasing. 
 
 • 
 
 France. 
 
 National debt $480,000,000 
 
 Yearly revenue 157,760,000 
 
 Population 34,000,000 
 
 Army in peace, men 281,000 
 
 Do in war, do * 320,000 
 
 Navy in peace, 329 ships.. 
 
 Do in war, 354 do. 
 
97 
 
 [32] 
 
 Jiustria. 
 
 National debt $200,000,000 
 
 Yearly revenue 52,000,000 
 
 Population 34,500,000 
 
 Army in peace, men 271,404 
 
 do in war, do 750,504 
 
 Navy, 72 ships. 
 
 Prussia. 
 
 National debt $114,840,440 
 
 Yearl) revenue 30,477,000 
 
 Population 15,000,000 
 
 Army in peace, men 165,000 
 
 do in war, do 524,428 
 
 Ships, under 20. 
 
 Turkey. 
 
 National debt v- $36,000,000 
 
 Yearly revenue 11 ,200,000 
 
 Population, (Europe and Asia,) 21,000,000 
 
 I Army in peace, men 80,000 
 . do in war, do 200,000 
 Navy in peace, 80 5hips. 
 do in war, 160 do. 
 With these debts against them, these countries project and carry 
 forward many important and magnificent improvements. 
 |, In ttie next place, that the idea is seriously entertained of ship 
 navigation with the northern and western lakes and the Atlantic 
 ocean, by the enlargement of some portions of our present canals, 
 as also by a ship canal around the falls of Niagara, on the east 
 side, and using for this great object certain small lakes and other 
 waters in the line. This is the same idea once so enthusiastically 
 entertained by the latfe governor Morris, when he said there would 
 one day be trains of vessels from London to Lake Erie." The 
 route is stated to have been carefully surveyed by an able engineer, 
 and found to be entirely practicable, and it is urged, and with 
 great force, ''that from the stupendous increase in the resources of 
 the western States, other channels of commerce of a more perfect 
 and ample kind than the present will be needed for the interchange 
 of their staple and the merchandise of the east." On this subject 
 the following remarks from the Globe, published in the city of 
 Washington, are deemed highly appropriate and w^orthy here of 
 Tery particular consideration, while deciding upon the probable 
 business of our cit^ in future years. 
 
 ^'•Great canal from the lakes to the Atlantic. — We observe that 
 a grand project is agitated in the State of New Yoik for uniting 
 the waters of ihe ^grtat western lakes with those of the AiJantic, 
 7 
 
[32] 
 
 98 
 
 by ship and sailboat canal, adapted to vessels of large burden. 
 The plan is to improve the navigation of the Oswego and Onedia 
 rivers, and Onedia lake, and extend a deep and wide canal from the 
 latter to the valley of the Mohawk at Utica; and from that point 
 to take the channel of the river, or construct a large canal along 
 its valley to the tide waters of the Hudson. From Oswego to 
 Utica, about half the distance, the route has been surveyed, and is 
 said to afford remarkable facilities, being already a deep navigable 
 channel two-thirds of the way, and requiring about $l,200j000 to 
 complete it to Utica; the rest of the route is said to be feasible, 
 though at a greater proportionate expense. 
 
 **This is certainly a magtiificent project, fraught with incalcula- 
 ble advantages to the wide continent, and worthy of the remarkable 
 spirit of enterprise of the age. The extent of its influence in de- 
 veloping the resources of the country can hardly be foreseen, and 
 the expansion of our coasting trade through those inland seas, for 
 two thousand miles into the heart of a fertile country, open to ves- 
 sels that navigate the Atlantic seaboard, would give an impulse to 
 the general prosperity of the Union, which would not cease to be 
 felt so long as agriculture and commerce engross its energies." 
 
 That it is also in contemplation to connect Cayuga lake with 
 lake Ontario by\i ship canal; and it is admitted that the time can- 
 not be very distant when the Lakes Erie and Ontario will be ac- 
 tually united by a ship canal around the falls of Is^iagara on the 
 American side. This has, to a considerable extent, already been 
 done by the Welland canal on the English side of the same river, 
 which is about to become the property of the British covernment. 
 
 Some circumstances lately made known must further animate 
 our citizens in their wishes for these preparations. 
 
 It appears beyond doubt, notwithstanding the obstacles hereto- 
 fore thrown in the way by the East India company, that ultimate 
 success will attend the efforts of a powerful combination of British 
 merchants to establish a steam communication with India, by the 
 way of Egypt. By looking over the map of Asia, it will be seen 
 at once that no human intellect can span or estimate the signally 
 advantageous consequences whicli this achievement would produce 
 to the commercial cities of Europe, and to the commerce and other 
 operations of our own city of New York. 
 
 The constant and unexampled additions unnually to the whaj^ 
 •fi<»hery by the investments, labor and enterprize of our fellow citi- 
 zens, must also prove, still further, the increasing and enduring 
 demands for berths for shipping here. We are well informed that, 
 a few months since, four hundred and fifty ships were absent from 
 this country engaged in the whale fishery. These vessels eraploy- 
 pd upwards »>f ten thousand men, and cost, with their outfits, about 
 $l2,0U0j()()0, and are estimated to be worth, when their voyages are 
 mmpleted, ^JiSOjOOOjOOO! This enormous fleet is now nearly all in 
 the Paeifin. And add to all these animating circumstances that 
 steam vt ssels liave already louml their way into the river Euphratts, 
 «nd even into the Pacific ocian, where a few short years will mul- 
 tiply thim beyond the numbers now employed in the United States. 
 
99 
 
 [32] 
 
 The following statement, too, is worthy of being added to the 
 foregoing facts: 
 
 "A letter dated Bogota, and addressed to the editor of the Penn- 
 ^ylvanian, says: "By reference to the map of Colombia, you will 
 perceive a town called Chagres,at the mouth of a river of the same 
 name, emptying into the Atlantic ocean, in the latitude of about 
 nine degrees north; from that place to Cruses, by the various wind- 
 ings in the river, is forty-three miles. This river is navigable at 
 all seasons of the year, for steamboats drawi^ig six feet of water, 
 and as the current does not exceed three miles per hour, the trip 
 could be performed in five hours. From Cruses to Panama is fif- 
 teen miles, as easily improved by railroad as that from Pniladel- 
 phia to Morristown. Thi'S, there can be secured a safe conveyance 
 from the Atlantic to the Pacific ocean in six hours. 
 
 "The bread stuffs, provisions and manufactures of the United 
 States will find a ready market in the Pacific, twenty days after 
 leaving our ports, instead of being exposed to a voyage of three 
 months around Cape Horn, during which the flour and provisions 
 are frequently damaged, by being so long confined in the holds of 
 vessels in these warm climates. 
 
 "Our whale ships in the Pacific will be enabled to transmit 
 promptly to the United States any quantity of oil, however small, 
 instead of being detained for years, accumulating a stock sufficient 
 to justify a voyage around the cape. 
 
 "The provisions, naval stores, and seamen, for our national and 
 Iprivate ships, will find a cheap and profitable conveyance across 
 the isthmus, and the slightest indication of an European war could 
 be communicated to our Pacific squadron in twenty days from 
 Washington city.'' 
 
 And it has been several limes in contemplation to connect the 
 Atlantic and Pacific oceans by means of a ship canal across the 
 isthmus of Darien. It can be done, and we cannot doubt that it 
 will be done. It is said, indeed, that the Pacific ocean is higher 
 than the Atlantic. Suppose this is true, it will be as easy to lead 
 the waters of the Pacific into the Atlantic by canal, with suitable 
 locks at proper distances, as to contrive and build a safe, useful, 
 and permanent ship canal from Lake Erie into Lake Ontario. 
 Whoever doubts the former, should doubt the latter; but the latter 
 no one does or can doubt for a moment. But presuming there 
 should be any considerable delay in the commencement or comple- 
 tiin of the chnal across the isthmus, it is rendered already certain 
 that the two oceans will soon be reached in many places by supe- 
 rior railroads and McAdamized avenues. By these and similar ad- 
 ventures, the eastern isles and all that golden eastern shore of 
 Asia, together with all of western America, will be brought within 
 a very tew days time of trJ\nsit to New York. Asia has always 
 been the gardt^n of the world. It is admitted that its cultivators 
 have not always been wise men; but rich harvests may there be 
 gathered by American intrepidity, capital and enterprize. It is 
 known to all that the Pacific is much more safe for steamboat nav- 
 igation than the Atlantic, and when steam navigation shall have 
 
1321 ' 100 
 
 Taeen there generally and fearlessly distributed and patronized, and 
 eastern Asia, and indeed all Asia interchange her commodities with 
 -western America, it will be found that new, vast and countless mil- 
 lions of business and of profits will thus be given to our city. 
 
 The committee, before leaving the subject of steam power, 
 mention a few particulars that have lately been laid before the 
 country. 
 
 The first of the series of steam vessels for the American and 
 Colonial Steam Navigation Company, under the management of the 
 directors of the Dublin Steam Company, has been laid down in the 
 present week, hy the Messrs. Wilson, Clarence dock. This vessel 
 -will be of the burthen of 1,200 tons, with engines of 400 horse 
 power, by Fawcett and Co." — Liverpool paper, July 16. 
 
 Messrs. Stephenson and Co., of Newcastle, are constructing a 
 locomotive engine for the Emperor of Russia, the speed of which 
 is warranted to be forty miles an hour. The railway is six feet 
 "wide, and the wheels of the locomotive are six feet in diameter. 
 
 It is believed that Avery's rotary steam engines will propel rail- 
 road locomotives at the rate of fifty miles per hour, as easily as the 
 existing ones do half the distance. 
 
 The Sw^allow has made a trip from New York to Albany in eight 
 Lours and forty-two minutes, and other boats can do the same; and 
 a locomotive has already been constructed which performed eleven 
 miles in eleven minutes; and steamboats, loaded with freight and 
 passengers, ^0 occasionally go from New York to Albany in eight 
 and even seven hours. What can be done once in this matter can 
 be done at all times by proper preparation and care. And it must 
 lae allowed that in a few years boats will pass from New York to 
 Albany in four or five hours, without stopping by the way. 
 
 The extension of steam power, too, is matter of daily^ occurrence. 
 We are informed that in Lincolnshire, in England, a steam plough 
 has been put in use, which harrows thirty acres and ploughs eight 
 acres per day. It may also be applied with the greatest advantage 
 to the silk loom, which has heretofore been worked by hand only. 
 And in the preparation of wooden blocks for pavements a steam 
 saw mill has been put in operation in one of our cities; f.nd it is a 
 thing of common belief, that as soon as cheapness will allow com- 
 mon roads to be McAdamized or paved with wood, further experi- 
 ments and discoveries will enable us to traverse them by steam, 
 •without the use of rails. 
 
 A favorable opinion of the promising growth of our country has 
 found place in the minds of statesmen of other countries. This 
 fact may be fairly inferred from some remarks found in a late Eng- 
 lish paper, over the signature of " Russia, by a Manchester manu- 
 facturer." They were as follows: 
 
 ^* Since the publication of England, Ireland and America, the 
 author has had an opportunity of visiting the United Slates, and 
 of taking a hasty glance of the American people; and his occular 
 experience of the country has confirmed him in the views he put 
 forth in that pamphlet. Looking to the natural endowments of the 
 
101 [ 32 ] 
 
 North American continents, as superior to Europe as the latter is 
 to Africa, with an almost immeasurable extent of river navipfation; 
 its boundless expanse of the most fertile soil in the world, and its 
 inexhaustible mines of coal, iron, lead, &c. Looking at these, and 
 remembering the quality and position of a people universally in- 
 structed and perfectly free, and possessing, as a consequence of 
 these, a new-born energy and vitality very far surpassing the char- 
 acter of any nation of the old world, the writer reiterates the moral 
 of his former work, by declaring his conviction that it is from the 
 west, rather than the east, that danger tD the supremacy of Great 
 13ritain is to be apprehended; that is from the peaceful and silent 
 rivalry of American commerce, the growth of its manufactures, its 
 rapid progress in internal improvements, the superior education of 
 its people, and their economical and pacific government; that it is 
 from these, and not from the barbarous policy, or the impoverish- 
 ing armaments of Russia, that the grandeur of our commercial and 
 national prosperity is endangered. And the writer stakes his repu- 
 tation upon the prediction, that in less than twenty years this will 
 be the sentiment of the people of England generally, and that the 
 same conviction will be forced upon the government of the coun- 
 try." This is also the language of other English writers. And it 
 must be confessed that there is a singular coincidence between the 
 opinions of this distant foreigner and those of our lamented 
 President Madison. During the last hours of that eminent patriot, 
 he is reported to have said, that We shall ere long be at the head 
 of the commercial world, then we will put the laws on a liberal 
 footing, and commerce will take a bound equalled only by our 
 eagle's flight of liberty. It will be by insisting sviccessfully, that 
 free ships shall make free goods. This will prevent war." Mr. 
 Madison added, There are many reasons for our advancing and 
 England's conceding this rule now, because in twenty years (ac- 
 cording to his calculation) our commerce will be greater than hers. 
 All the rest of the civilized world will second us. We shall put 
 ourselves at their head, establishing a principle which England 
 must concede, and that principle is the pledge of permanent mari- 
 time peace and unlimited commercial prosperity." 
 
 Two circumstances of importance lately made public can here be 
 adduced to encourage the early adoption of this project. 
 
 The first is, that a sure and infallible mode'of saturating timber 
 has been actually discovered in England, and brought to this coun- 
 try, by one or the most respectable captains of one of our packet 
 lines. This will be of incalculable benefit in the erection of our 
 ■connecting wharves. The process renders the timbers impervious 
 to worms, and prevents their injury by water; thus yielding pre- 
 €minent services to the city in all its wooden aquatic structures. 
 
 2d. Assurances are given by talented gentlemen, having both 
 intention and ability to execute, that after the ensuing winter, they 
 will, during every winter, keep open the Hudson river by means of 
 an ice boat. This boat they propose to use for freight and passen- 
 gers, and to so contrive and place certain machinery about the 
 bow of the vessel as to cut to pieces all the ice that would impede 
 
[32] 
 
 102 
 
 her passage, and at the same time to advance through the ice, during: 
 the most of the season, five miles per hour. The committee have 
 had an interview with the ingenious projector, and have full con- 
 fidence in the eventual success of his undertaking; and if this should 
 be done for New York, the same will be done for other commercial 
 cities of this country, and finally of this continent and the world. 
 Our country and internal trade generally would then be continued 
 throughout the entire year; the city would be found to have com- 
 menced on a new era. Our markets of every description would be 
 constantly supplied through the winter, direct from the country,, 
 with all the important necessaries of life, and it is but reasonable 
 to hope, at much lower prices than those now demanded. It would 
 most assuredly open brighter prospects for our interesting city. 
 
 And we may expect many other important, interesting and valu- 
 able discoveries, which, could they be now stated, might not be 
 credited. It has been well and truly observed that "many hidden 
 powers of nature are still to be revealed.'^ It is too late to believe, 
 that those who know the march of discoveries, the powers of ge- 
 nius, and that invention never sleeps nor tires, will start with sur- 
 prise when told that within a few years there will be a ship canal 
 from Oswego to the Hudson river; that all our canal boats will 
 be propelled by steam, and that many of them will be built of iron, 
 as well as steam vessels. Nor will those who look over the map 
 of the world doubt that the time is rapidly approaching when all 
 Asia, as well as Europe and America, impelled by a common sen- 
 timent, will be filled with the same results of advancement in arts 
 and sciences; and that steamboats, railroads, canals, and all the 
 most valuable discoveries and inventions of modern times will be 
 spread throughout the rich, varied and interesting countries of the 
 entire globe. 
 
 A few circumstances concerning the past will show how rapid 
 and how great is to be the growth and power of the western States, 
 and how rich a harvest New York will and must gather from them. 
 
 Our northern and western canals were not completed until about 
 ten or eleven years ago. Some years elapsed before the naviga- 
 tion of them was well understood and properly appreciated and en- 
 couraged. Now 40,000 boats arrive and clear ii one year at the 
 Hudson liver. A very few years since Oswego, on Lake Ontario, 
 had scarcely any commerce whatever; now, behold what an aston- 
 ishing amount of commercial business was actually done there in 
 the short space of six successive months in 1835. 
 
 Oswego. — Report of transactions at the custom-house, port of 
 Oswego, New York, from the 1st of April to the 1st of November, 
 1835: 
 
 Tons. 
 
 American vessels entered from foreign countries 29,871 
 
 American vessels entered from ports of the United States. . 58, 170 
 Joreign vessels entered from foreign ports 65,208 
 
 Total amount of tonnage entered 
 
 153,249 
 
103 
 
 [32] 
 
 Tons. 
 
 American vessels cleared for ports of the United States. . . 62,021 
 
 American vessels cleared for foreign ports.... 25,873 
 
 Foreign vessels cleared for foreign ports 65,016 
 
 152,910 
 
 Total foreign and domestic entries and clearances 306,159 
 
 Amount of duties collected $35,649 62 
 
 And the following is a sample of what will be often realized on 
 both sides of the Mississippi: 
 
 In 1790, the inhabitants residing in the territory which now com- 
 prises the counties of Ontario, Steuben, Yates, AUei^any, Catta- 
 ragus, Chautauque, Erie, Genesee, Livingston, Niagara, Orleans, 
 Monroe, and part of Wayne, was 105 families, being in all 1,081 
 souls. The population of the same territory exhibited by the cen- 
 sus of 1835 was 487,040, and now exceeds 500,000. 
 
 And to show what will often be true .of the mighty west in the 
 building of cities, we will give one out of a large number of simi-" 
 lar prosperous towns in the very territory above alluded to. 
 
 In 1812, Buffalo was a very small village, and sometime in that 
 year was wholly burnt by the British army, excepting only one 
 house; there was not a good road from any place to Lake Erie; no 
 shipping at Buff<lo; and even as late as 1831 the population did 
 not exceed 5,000, now it is more than 26,000. It is a busy, thriving, 
 rich, prosperous city, crowded with ships, steamboats, and a rapidly 
 increasing commerce, and a people that would do honor to any 
 country. 
 
 Our whole Union is soon to be thoroughly examined by geolo- 
 gists. Its numerous treasures, yet unknown, will be ascertained 
 and examined. We have already seen that we have extensive 
 mines of gold, silver, iron, lead, copper, and coal. The committee 
 need scarcely mention the great sum of the business, and the wealth 
 and blessings that will soon be poured into the lap of this country 
 and this city from miny of them; and not intending to undervalue 
 or to depreciate others, they will, in order to show how quickly 
 and how greatly each discovery enriches our country, set down 
 here the following abstract of a table attached to the rtport made 
 by Mr. Packer to the Senate of Pennsylvania, of the 4th of March, 
 1834: 
 
 •Anthracite coal mined and brought to market in each year, from the 
 commencement of the business in 1820 to the year 1833, inclu- 
 sive: 
 
 Years. . Lehigh. Schuylkill. Lackawana. Total. 
 
 1820 365 365 
 
 1821 1^073 1,073 
 
 1822 2,240 2,240 
 
 1823 5,823 5,823 
 
 1824 9,541 9,541 
 
122-] 
 
 104 
 
 Years. Lehigh, Schuylkill. Lackawana, Total. 
 
 1825 28,393 6,306 33,699 
 
 1826 31,280 16,835 48,115 
 
 1827 32,074 29,493 61,567 
 
 1828 30,232 47,181 77,413 
 
 1829 25,110 78,293 7,000 110,403 
 
 1830 41,750 89,984 42,000 173,734 
 
 1831 40,966 81,854 54,000 176,820 
 
 1832 75,000 209,271 84,500 368,771 
 
 1833 123,000 250,588 111,777 485,365 
 
 And 7,503 boats have left the Schuylkill coal region this season, 
 1836, with 355,365 tons of coals. 
 
 Again, the rapid accessions to the number of American vessels, 
 as well as to foreign shipping, must give, and does yearly give, 
 more numerous and more earnest demands for a great number of 
 berths beyond what we now have or can have upon the past mode 
 of providing them. 
 
 In 1832, the cost of ships built in England alone was $5,000,000; 
 and it appears from the report made by the Committee of the House 
 of Commons upon trade in 1833, that the peculiar facilities afforded 
 by means of docks, cranes and other devices for the loading and 
 unloading of ships, the employment of steam tugs to bring them 
 quickly to their moorings and to take them to sea, and the greater 
 economy and despatch that then pervaded every department of the 
 business, three ships were then able to perform, and did in fact 
 perform, as much work as was done by four at the end of the war, 
 and that there had in that way been a virtual addition of 400,000 
 or 500,000 tons to the mercantile navy of England. 
 
 It cannot be doubted that facilities for ship building are far 
 greater in the United States than in England. This country, in- 
 deed, is in want of nothing that belongs to that business. We 
 have all within our borders and in abundance. And to prove that 
 this branch of our country's power is not neglected, the commit- 
 tee will introduce the following official statement: 
 
105 
 
 [32] 
 
 Statement showing the number and class of vessels huilt^ and the 
 tonnage thereof ^in each State and Territory of the United States^ 
 for the year ending the Z\st day of December^ 1834. 
 
 Maine 
 
 New Hampshire .... 
 
 Massachusetts 
 
 Rhode Island 
 
 Conn( cticiit 
 
 New York 
 
 New Jersey 
 
 Pennsylvania 
 
 Delaware 
 
 Maryland 
 
 District of Columbia 
 
 Virginia 
 
 Ohio 
 
 North Carolina 
 
 South Carolina 
 
 Georgia 
 
 Tennessee 
 
 Alabama 
 
 Louisiana 
 
 Mississippi 
 
 Michigan 
 
 Florida 
 
 Tola: 
 
 CLASS OF VESSELS. 
 
 32 
 5 
 
 33 
 3 
 
 16 
 
 44 
 1 
 
 23 
 3 
 4 
 2 
 1 
 4 
 
 8 
 
 98 94 
 
 93 
 3 
 
 115 
 1 
 14 
 40 
 38 
 5 
 8 
 115 
 1 
 
 20 
 9 
 
 14 
 3 
 
 497 
 
 9 
 6 
 16 
 56 
 35 
 11 
 8 
 5 
 
 6 
 180 
 
 2 
 8 
 
 31 
 
 2 
 28 
 
 1 
 
 3 
 1 
 
 88 
 
 x> a 
 
 s 
 a 
 
 o 
 H 
 
 174 
 
 9 
 
 180 
 13 
 36 
 122 
 74 
 53 
 16 
 132 
 4 
 28 
 38 
 20 
 5 
 3 
 1 
 8 
 20 
 1 
 17 
 3 
 
 Total tonnage. 
 
 957 
 
 Tons-95lh9. 
 
 28,505-30 
 2,896-75 
 24,805-25 
 1,995-64 
 3,578-07 
 18,295-48 
 5,268-71 
 6,691-50 
 1,045-23 
 10,452-85 
 1,053-55 
 2,50^-20 
 4,369-02 
 1 ,436-49 
 471-03 
 377-21 
 480-00 
 789-78 
 1,594-68 
 20-60 
 1,603-43 
 99-15 
 
 118,330,37 
 
 Treasury Department, 
 
 Register's Office, May 7, 1836. 
 
 The art of ship building is to be continued in full operation here 
 and elsewhere, and cannot fail to afford a strong argument in favor 
 of piers and basins in our waters. 
 
 The various canals and railroads, and other facilities for com- 
 municating with this metropolis, are covered with active and pro- 
 fitable business in every direction; and those using them already 
 
[32] 
 
 106 
 
 loudly complain that they are too few and too small for the daily 
 growing trade of the country and of this city. 
 
 A great increase in the number and size of them is contemplated 
 in every section of the Union. At very low, and indeed almost 
 nominal charges, the income for tolls in most cases is enormous; 
 and if it be true that at no distant day New York shall be united 
 with all the present and future States and cities of this continent 
 by internal improvements, as she now is with the rest of the world 
 by the traversed seas and oceans and rivers; the richness, extent, 
 and variety of our mineral regions once developed; new States, 
 new cities, and new inventions within the vast regions now rising 
 into beauty , strength, and splendor, in the great and fertile regions 
 of our. western country, will inevitably offer to this city a sure ad- 
 dition to her business and commerce and capital. 
 
 The population now covering those rich domains are an intelli- 
 gent, healthy, and educated people; able, capable, and faithful. 
 It is already called the Paradise of the West. Who has ever 
 found such land to support; such convenient transport, and such 
 resistless greatness gathering as there? What their rich and easy 
 soil gives we shall want, and we can have it; they will give them 
 to us for our merchandise; and to the muscle and industry of those 
 regions New York will be' indebted for much of her future pros- 
 perity, as she has been to western New York, to the cotton and 
 sugar planters of the south, and to the cotton gin, and other in- 
 ventions of New England. What centuries could not do for Eu- 
 rope will every where be done by our temperate and substantial 
 ftilow citizens in a few years; and should peace long cro^n our 
 happy land, those who, no longer able to bear oppression, would 
 strike for liberty in the old world, will here smite the earth and 
 all that is lovely and valuable will come forth. All hasbeen nobly 
 achieved, and this nation must rise above every common impedi- 
 ment to the enviably high destiny which awaits her. This city 
 must share liberally in the blessings of this prosperous and happy 
 condition. But we cannot have it so without effort. Many com- 
 mercial cities of our country are expending millions to deprive us 
 of all preference. 
 
 To feel the irresistible magnitude of this, it is only necessary to 
 remember the condition of the United States 20 or 30 years ago. 
 Then see what we are now, and no doubt will remain as to the 
 fortune of this city. No one wi.l deny that in a very few years, 
 cheap, rnpid, and {.mple intercommunication will be provided 
 throughout North and South America, and from the north to the 
 south, and crossing in every useful direction. The powerful set- 
 tlements and numerous cities in the entire west, and especially 
 those to be built upon the shores of the Pacific ocean, and trading 
 by short passages with Asia and its islands, will exchange a por- 
 tion of the stores of the granaries of that country for the commo- 
 dities of those nations and the balance with us. These advances 
 must take place there, quick, strong, and permanent, not to fade 
 away, but to flourish and spread to the astonishment and wonder 
 of future ages. 
 
107 
 
 [ 32 ] 
 
 There is another consideration that is deserving of weight with 
 us in forming a judgment upon the probable growth of this coun- 
 try, and the future greatness of this city. The committee allude 
 to the fact, that the United States are still the city of refuge for 
 all who seek it as an asylum. Many countries have an excess of 
 population; without war they cannot be employed or supported. 
 We want their labor, and are willing to give a high price for it. 
 America is inscribed upon all these emigrants have. America is 
 their destination where they come for safety and repose. America 
 they make their home. They seek for protection and they find it. 
 Moreover, it is the place of safety for the oppressed of all nations. 
 Revolutions in monarchical governments drive the unsuccessful 
 from their native land. The people of all Europe and some other 
 portions of the globe here soon shake hands as friends, and unite 
 to praise our easy and free system of self-government. Looking 
 beyond their chains, and reaching not for thrones but for freedom, 
 they join to hasten the accomplishment of many of our important 
 works. 
 
 And can we believe that other resjions will not feel the wheel of 
 revolution ? Is no light to break upon the nations of Asia ? Is the 
 song of freedom never to arouse the slumbering energies of those 
 who now grope in solitude within her classic borders'? To be 
 really free they have only to will it and their shackles fall. They 
 will seek to be like us and to trade with us. Intercourse with 
 Europe and America has been seriously commenced by some of 
 them. Let them imitate our improvements in all things, as they 
 must, and they will soon know and seek to be like us in other par- 
 ticulars. In a few years their ships will crowd our harbor. We 
 must provide berths for them. They will add to our own the un- 
 surpassed riches of her wide extended nations. While the citizens 
 of New York are pillowed in repose, one-half of the globe is in 
 truth devising means to make ours the most extensive and most 
 wealthy city of the world. 
 
 In regard to the piers, they have one positive advantage over the 
 Croton project, and it is^ this; that as fast as any portion ©f the 
 piers are completed and a wharf leading to it, the same will be 
 leased for a profit. The following estimate of the Croton water 
 project by the mayor, will apply with equal if not greater force 
 to the works in the river. He says — • 
 
 Measures are in progress, on a scale commensurate with the 
 present and increasing wants of our citizens, to supply them with 
 water for domestic and other purposes, by the introduction of the 
 Croton river into our city. Years must elapse however, before that 
 ereat work can be completed; a work which, while it will minister 
 to the health, comfort and security of the citizens, will also elevate 
 the character of our people as an enlightened and public spirited 
 community." And concerning the pier and basins proposed tor the 
 North river, the Mayor, in another message declares, that 'Uhe 
 proposed pier and basins would give accomodation to a great many 
 vessels, and is strongly recommended by some of our most intelli- 
 
108 
 
 gent citizens. It is one of the most important propositions ever 
 presented to the common council.*' 
 
 These kind of improvements in other countries have commonly 
 been made at the national expense. In this country, too, we have 
 instances of large outlays by the general government for great 
 public works, both in water and upon land. The Congress of the 
 Union should, if the work is undertaken by the common council, 
 be solicited to lend their aid towards the construction of the break- 
 waters or piers for the North and East rivers. The nation has a 
 deep interest in their successful completion. It cannot be doubted 
 that this State, too, will most cheerfully contribute in any way that 
 may be found consistent and proper. It has been suggested that, 
 supposing these works should be finally built by this city, the for- 
 mation oi the pier in the North river would probably raise the 
 value, at this time, of every lot west of Broadway, $5,000 for 25 by 
 100 leet. And this ratio upon 2,900 lots only would be $14,500,000. 
 To this amount should be added as much more for the certain ad- 
 vantages to the rest of this city, constituting an actual increase in 
 value of this island of $29,000,000. And these useful and durable 
 accommodations would, in various other forms, add to the wealth 
 and power of our active and enterprising citizens. And should the 
 breakwaters alone be built at an expense of two millions of dollars, 
 many years would not have elapsed before it would be universally 
 acknowledged that the city had been profited beyond that sum, in 
 the saving of lives and property, and in the extra increase of her 
 commercial transactions. 
 
 Again — suppose one mile of the pier in the North river com- 
 pleted, at a cost of $5,000,000, and suppose the 440 lots on its sur- 
 face now for sale. Ii is believed they would average $15,000 each, 
 amounting to $6,600,000. To this must be added, the profit arising 
 from 640,000 feet of wharf water front, and forming an actual net 
 speculation, from the first mile only, of $4,100,000. 
 
 As to the means to make the necessary payments: 
 
 The debt of this city cannot be said to exceed two millions of 
 dollars, while the property she owns is worth more than $20,000,000. 
 As some are apt to feel a reluctance to create a debt for any pur- 
 pose, a reference is respectfully made for the consideration of such 
 persons, to the following very just and timely remarks of the Hon. 
 the Mayor; 
 
 **Tne policy is believetl to be sound and judicious which appro- 
 priates the property and resources of the city to the creation of 
 necessary and permanent improvements for the public service. It 
 is, therefore, just to ourselves and to posterity, while the public 
 property is held for future accumulation, to transmit the improve- 
 ments, and the obligations by which they were created, to those 
 wlio shall come alter us," and one of the committee has been in- 
 formed by gentlemen, whose situation anil business best enable them 
 to judge correctly, that this city would find no[difiiculty in obtaining 
 money from time to time, at a reasonable interest, as it might be 
 required for this object; (and for such an object the committee do 
 iiot feel any reluctance in recommending loans.) It is also urged 
 
109 
 
 [32] 
 
 "by some who have examined this subject, that the present plan of 
 placing small wooden piers in the North river is no safety for ves- 
 sels there, but for a small portion of the year. Th^ waters of that 
 river are as good for shipping as any can be, but mtist ever be use- 
 less, except for tow boats and canal barges, without suitable de- 
 fences; and, of course, one entire half of this island forever pre- 
 vented from receiving her fair and equal portion of favor. 
 
 Before concluding kIus report, there are some further considera- 
 tions that seem to be worthy of mention; and one is, that it is pro- 
 posed to form such a grade for Washington street. West street, 
 and some of the streets crossing them, that the wash and filth of 
 the city can all be carried across the basins into the river beyond 
 the breakwater. This can easily be done by the aid of the wharves 
 leading to that structure. The manifest duty of the city, in this 
 particular, was long since felt and admitted, and is daily becoming 
 more palpable. Mr. Serrell observes, ^'under lately existing cir- 
 cumstances, much of the filth of houses and stores has been placed 
 in the streets, and suHered to accumulate, until it became quite 
 worth while to remove it. Upon a partial or general thaw at the 
 end of winter, and upon the falling of every heavy shower, much 
 of this filth W'<s washed down into the docks, slips, and p,ierways, 
 combining within itself, every possible description of animal and 
 vegetable refuse, and every other offensive thing that the owners 
 and occupants of cellars, stores, and houses desire to get rid of. 
 This mixture found its way over the bulkheads into the docks, 
 slips, and pier-ways, where its own gravity precipitated it to the 
 bottom before it could reach that range of the tide which would 
 carry it away. This accumulation has gone, in combination with 
 fil'-h from vessels and the decaying wreck of piers, to such an ex- 
 tent, as to reach 30 000 tons taken out by the mud machine in one 
 season, of which 13,000 tons were taken from one slip alone. 
 Thus berths are diminished, and the city rendered offensive and 
 unhealthy. And it is true now, that like causes produce like ef- 
 fects. In this matter, then, this pier would perform a grateful 
 labor for the city. 
 
 The geographical position of New York invites and sanctions 
 the most liberal views and demonstrations by the public authori- 
 ties of the city. Placed at the confluence of the East river, which 
 leads in the commerce from New England; the Ilaritan, which 
 now connects the Hudson and the Delaware; and the Hudson 
 river, which bears to us on its heaving bosom the varied products 
 and business of the north and the mighty west; surrounded as we 
 are, too, with a water power and with intelligent citizens, and 
 'with an agricultural, mercantile, and mechanical force and spirit 
 that cannot be excelled, and replete with every material for com- 
 fort, and prompt to reward genius and enterprise, it will one day 
 be felt and confessed that Lowell, Patterson, Ticonderoga, Niagara, 
 Oswego, Trenton, Rochester, and many other places supplied as those 
 are w^ith water privileges beyond failure, and beyond the possible 
 "Wants of capital, wiP aid New York to vie with and excel many, if 
 Jiot all the cities of Europe, in the variety and richness of the articles 
 
[32] 
 
 110 
 
 of. home manufacture bartered within her limits. Doubtless, for a 
 time, manutactures must give way to the settlement of western and 
 southern lands, and successful competition with other countries be 
 delayed. And the more especially, as it is alleged by an intelligent 
 traveller that in Great Britain at this day the paupers compose one- 
 sixth of the inhabitants; in Holland and Belgium, one-seventh; in 
 France and the German Confederacy, one-twentieth; in Austria, 
 Italy, Sweden, Denmark, and Portugal, one-twenty-fifth; and in 
 Spain and Prussia, one-thirtieth; while in this country there are 
 vew few paupers in comparison with our population. 
 
 But the superiority of this city for great, useful and profitable 
 improvements are attested by all who visit us. Every thing here 
 witnesses that, as on the first discovery, trade began with settle- 
 ment, so it has continued, and must forever increase. The crowds 
 in our streets, the strifes in many trades and business, the press at 
 all our hotels, the canvass in our harbor, the bustle on our wharves 
 and in our slips, the vast population daily arriving and departing, 
 our institutions of various sorts, our warehouses, churches and 
 dwellings, as well as the rapid and easy acquisition of fortune 
 here, by activity and prudence, together with the daily advance of 
 real esiate, prove the wisdom of making arrangements commensu- 
 rate with the necessities ol a great metropolis. This neglected, or 
 too long put off, and it may happen that those are now here who 
 will live to speak of at least one city which. by timidity, sloth, or 
 ill placed parsimony, was stayed in her onward career to une- 
 qualled wealth and magnificence. And it is feared by some that 
 upon the plan thus far adopted here, of building small piers into 
 and across the tides and currents of our rivers, suflficient berths 
 lor all the commerce which will surely come to this city can never 
 be lurni>hed. Already do many vessels lie at places in our neigh- 
 borhood, and send their goods to our wharves by Jighters; and 
 steamboats of great business are about to obtain good locations out 
 of our city, unless they can have them within it. And there are 
 hundreds ol modbst and unpretending traders to our city, for whom 
 every diclate of wisdom and equal justice require our city to sup- 
 ply proper locations. The committee here allude to coasters of 
 ail boris and sizes, and to the various small craft, and steamboats 
 used as tow boats; also tow barges, fishing boats, and the boats of 
 the wateiinen. And they need nardiy mention the absolute neces- 
 sity tor the most spacious and advantageous spots for ship yards, 
 dry docks, marine railways, lumber docks, and basins for timber, 
 lumber and various other articles. Our lerries, too, must be al- 
 lowed convenient places. These ferries are already numerous 
 about our island; they will be more so, and will always occupy a 
 • larji^e and valuable portion of our shipping waters; and no vessel 
 is allowed to anchor m the proper pathway of any ferry boat. 
 Sliould the idea ot excavations ot any part of our island for wet 
 docks be entertained, the committee think it should be abandoned. 
 There is no land here that can be or should be spared or used for 
 such pur|»ose. There will not be enough for occupani;y in other 
 forms; btbides, our tides wholly forbid uselul excavations. That 
 
Ill 
 
 [32] 
 
 something should be done is certain. Complaints are constant 
 from all quarters. 
 
 Our policy is not natural, for instead of offering every sort of 
 inducement to vessels from every part of the world to visit us and 
 stay as long as they please, we have filled our city with officers to 
 execute ordinances whose tendency is to drive shippers from our 
 city. The committee believe that the true policy of the city should 
 be to find and provide such berths and places, for every vessel en- 
 tering our harbor, as best comports with the kind and business of 
 each vessel, whether ship, steamboat, or other craft. 
 
 Here on this favored spot — this beautiful island — they will — they 
 must prefer it to all others. It will contain all that man can wish, 
 if not all that he can imagine; the arts, inventions, labors and pro- 
 ducts of the world will be here. No other city promises so fair — 
 none can perform more. And a generous and highminded public 
 require that the plain duty of the city herein should be confessed 
 and declared, and the principle of piers and basins, now recoaa- 
 raended, adopted. That New York can undertake this work, and 
 that she should not hesitate, seems undoubted. And the committee 
 respectfully submit that they have shown that the works, when 
 completed, should be and remain the property of this city. 
 
 The first magistrate, for many years, has declared the miserable 
 and deplorable inadequacy of our berths for vessels, and asked for 
 more ample provision for such purpose; the repeated opinions and 
 messages from the present mayor of the city — the proceedings of a 
 large body of merchants, shippers, and other citizens, who assem- 
 bled at the City Hall on the fifth day of May last — the presses of 
 the city — all of our citizens of every business, calling and profes- 
 sion — every one acquainted with what we are, and who foresees 
 what we can be, all seem favorable to the proposed improvement. 
 The language of all seems to be the same as that of Mr. John Jacob 
 Astor, " I am in favor of all useful and substantial improvements 
 of our harbor and our city." A good portion of a year has elapsed 
 since this matter was fully laid before the people; no objection has 
 been heard; no remonstrance offered. 
 
 In this great concern, sectional feelings can have no place. Wc 
 turn from necessity, and with thanksgiving, to the North river, as 
 a place provided by a wise Providence, for the noble objects con- 
 templated by the communication referred to. That some corpora- 
 tion must inquire and examine as to the supply for the present and 
 future wants of our commerce, these must be conceded. Time will 
 be required to obtain all the plans, estimates, and other informa- 
 tion, and to make suitable arrangements to proceed in the work, in 
 all respects, in the most prudent and proper manner. The pro- 
 gress can and will always h<i regulated, controlled, or delayed, as 
 tfte people shall, from time to time, direct or require. There is no 
 danger therefore of waste. And the possessions of the city, and 
 the known perseverance of our people, afford facilities for going 
 forward such as no rival city enjoys. Money can be had, and 
 the completion of a part of these works would create the means of 
 continuing. And it is highly worthy of consideration, that in most 
 
[32] 
 
 112 
 
 other cities the absence of materials indispensable for works, such 
 as those now contemplated for our harbor, and the immense charges 
 of obtaining them, present insurmountable obstacles to their adop- 
 tion. But the mountains of Maine and Massachusetts, the neigh- 
 "boring hills of New Jersey, and the extensive gray granite quarries 
 lately discovered and now successfully worked in our own "High- 
 lands," on the shore of the Hudson river, and within fifty-six miles 
 of our city, offer an inexhaustible supply of stone of every size 
 and form. And our forests will yield to any extent, and for rea- 
 gonable cost, all the timber that can be wanted for the connecting 
 ■wharves. 
 
 The committee will insert here, too, some facts relative to tow 
 boats that cannot fail to have great weight in coming to a con- 
 clusion upon the plans now proposed. 
 
 The tow boat system was not commenced on the Hudson river 
 until 1825; and in 1827 enterprizing individuals undertook the 
 towing of boats and cargoes, without transhipment at any point 
 save that of ultimate destination, and succeeded in establishing the 
 perfect safety of the river for boats of any burden. There is now 
 a regular communication with Oswego, EuiTalo, and Plattsburgh, 
 in lake boats of fifty tons. There were in 1835, trading to New 
 Y(jrk, chiefly from the smaller lakes, (Cayuga and Senaca,) about 
 fifty lake boats, including regular traders from the Mohawk river; 
 in 1836, that number (including the boats of the lake and river 
 line,) had doubled; and, with what are termed wild or transient 
 lake boats, may now be set down at two hundred. An increase of 
 fifty per cent, upon this number is anticipated by the next spring. 
 These vessels should have Hberal encouragement; every one that 
 shall arrive here will bring new and valuable customers to the 
 yaiious trades and business of our city. But these boats cannot 
 live among our large shipping; they require, and they ask a con- 
 venient biisin, to be set apart lor their use. By thus proffering to 
 them, our protection, friendship, and care, we shall allure thoTn 
 hither from our canals, our noble inland seas, and even from the 
 banks of the Ottawa, where very great hopes are entertained of a 
 profitable resort to New York by the St. Lawrence and Richelieu 
 rivers, and by Lake Champlain. And this success may be followed 
 by placing alongside of our piers a rich share of the growing trade 
 of the Can a das. 
 
 Look where we will, we cannot find any city that promises to 
 excel our own. It is the first hope of all who leave Europe, the 
 preference of navigators, and decidedly the best resort for capital- 
 ists. It is the ctntral city; the natural depot for the reception and 
 flisttibution of merchandise; the granary and storehouse for a 
 mighty continent, that is on the resistless march to wealth aad 
 pre-eminence. Many cities have been formed more for security 
 than for prosperous commerce; antl \n these respects they are not 
 equal to New York Mnny of them, too, were built against the 
 pecple, not for them. Tlu y arc at the mercy of their revolutionary 
 neighbors. The next struggle with royally may lay lliem in ruins. 
 But our nation is already free, and in aM respects perfectly inde- 
 
113 
 
 [321 
 
 pendent. Our cities were built by and for tbe people, and belor»|r 
 to the people; and it is their pleasing task to foster, enlarge^ 
 beautify, and protect them. 
 
 To the examination and judgment of this board, the committee 
 have freely submitted such tacts and remarks as they coulJ collect 
 from all the sources within tlitir reach; and they now most cheer- 
 fully conclude their report in the following appropriate and verj 
 happy language of his ht nor the mayor: 
 
 *'ln looking back upon our past career, we find ample means of 
 instruction for our future course; and it is the part alike of pr»- 
 dence and wisdom to be governed by the lessons of experience 
 Our commercial success is no longer a matter of experiment. S« 
 far as human efforts can prevail, and human judgmept be relied on^ 
 a solid, and increasing prosperity must inevitably attend the indus- 
 try and enterprise of our citizens. Nature has been prodigal of 
 favors in regard to our position; and a course of enlightened anfi 
 liberal state and city legislation has strengthened the many advan- 
 tages which conspire to indicate this as the commercial metropolic. 
 of the Union. With a present population of nearly 300,000 souls, 
 steadily and rapidly increasing — a climate conducive to health, and 
 all the natural and artificial means to encourage the variolic 
 branches of trade, it may confidently be anticipated that within the 
 next half century our city will contain a million of inhabitant^ 
 and control a commerce second only to the first city in the ol4 
 world. The responsibilities which rest upon the municipal authe- 
 rities of a community, combining such extensive and diversified in- 
 terests, are of a character to challenge our serious anc> anxious de- 
 l.beration." 
 
 The committee offer for adoption the following resolutions: 
 
 Resolvedy That the present accommodations for vessels in ihit 
 waters of the city of New York are now very insufficient, and ate 
 daily becoming less adequate to the rapidly increasing commerce 
 of this city, and that it is the interest and duty of the clly coua- 
 cils to take suitable measures to provide convenient, ample, 9luA 
 inviting berths for every species of shipping that does now or majr 
 hereafter come to this city. 
 
 Resolved^ That the piers and wharves hereafter to be erected 
 should, as far as practicable, be built by this city, and forever re- 
 main the property thereof. 
 
 Resolved^ That three commissioners, being residents of this citj, 
 shall be appointed by the common council, and to hold their oflSoc 
 during the pleasure of the common council, whose powers and du- 
 ties shall enable and require them to examine, consider, and report 
 to the common council all matters relating to the erection of new- 
 piers and wharves, and increasing the accommodations for the com- 
 merce of this city. 
 
 Resolved^ That the s'did commissioners may employ competent 
 surveyors, and such other persons as may be necessary, fully tc 
 enable such commissioners faithfully to perform all the duties here- 
 in committed to them. 
 8 
 
114 
 
 ' Resolved^ That said commissioners, when required by either 
 Ifoard oi the corporation, shall make a report of all their proceed- 
 ings under these several resolutions, and containing especially a 
 full statement of the various plans obtained by them, wiih the full 
 estimates of the expense of each, the probable amount of income 
 from the sale of pier lots, the amount said lots could be leased for, 
 and the probable income from the rents collected from the wharves 
 fading to the pier:^, and from vessels for merely lying in the ba- 
 sins, accompanied with the reasons and calculations upon which 
 the opinions and estimates may be founded, and any and all such 
 other information connected with the object of their appointment 
 as they may deem to be useful or important. 
 
 Resolved, That said commissioners, Wy conference with each 
 owner of any .private water grant, ascertain his views aHd.prefer- 
 ences in regard to the contemplated piers, wharves, and basins, 
 and on what terms releases of those private piers and slips can be 
 obtained which are situated on the west side of the city, and be- 
 tween Battery place and 42d street; and that they make all neces- 
 sary inquiry as to the btst sources from which to obtain stone for 
 these works; and particularly whether any, and if any what, sura 
 would be charged by the owners for the grant of privilege for suf- 
 ficient stone from the palisades of New Jersey, and the expense of 
 quarrying and transportation; also where, of whom, and at what 
 rate of interest money can, from time to time, be obtained for 
 these works, in such suras and at such times as the same may be 
 wanted; and what sum would be paid to this city by private cora- 
 panies or individuals for the exclusive privilege of building the 
 j)roposed pier in the North river, referred to in this report. 
 
 Resolved, That the members in the Congress of the United States 
 from this city be requested to obtain from the government of the 
 Union their aid towards the construction of the proposed piers in 
 the North and East rivers. 
 
 Resolved, That the members of the legislature of this State from 
 this city be requested to obtain from said legislature a grant for 
 the same object, of a portion of such surplus revenue of the Union 
 2s shall fall to the share of this State. 
 
 All which is respectfully submitted. 
 
 AARON CLARK, 
 D. P. INGRAHAM, 
 Committee on wharves. 
 
 December 7, 1846. 
 
 APPENDIX. 
 
 Philadelphia, March 1, 1836. 
 
 Dear Sir: Your letter of the 27ih ultimo came duly to hand, 
 and I hasten to reply to its contents, respecting the contemplated 
 piers and basins for the protection nf vessels along the western 
 wharves of the North river, at New York. 
 
 At your request I have giyen this subject my earnest coDsidera- 
 
115 
 
 [32] 
 
 tion, and having a tolerable accurate knowledge of the shore of 
 the North river, from the Battery upwards, I have predicated my 
 judgment upon the depth of water along the wharves, and the set 
 of the tides adjacent thereto. In the construction of a mole or 
 pier, it is evidently proper that its alignement should be exactly 
 in a parallel direction with the current, and that the upper and 
 lower ends of the work should be rounded otf, so as to divide the 
 carrent with the least possible surface of obstruction, and there- 
 fore the upper and lower end should not be curved inward towards 
 the shore, for fear of creating a slack water subsidence of mud and 
 Ah within the basin or harbor. 
 
 In the construction of any pier or dyke in the tideway, where 
 the object is to form a dock or basin closed at both ends; in other 
 words, where the object is to protect vessels from the action of 
 currents, winds, ice, &c., the best plan would be that which offers 
 the least possible obstacle to the natural course of the tide; and 
 therefore the ends should be so formed as to permit a free passage 
 for the currents from end to end, or else destructive deposites 
 of silt would render the harbor and works useless in the course 
 of a few years. This object»may be attained by a proper ar- 
 rangement of piles, connecting the pier with the main shore or 
 "wharves at both ends and at other points intermediate. 
 
 The whole interior basin should be open to the tideway, which 
 may be made to pass through piled causeways, connecting the out- 
 side pier with the wharves at riglrt angles to the course of the tide, 
 or in prolonged wharves extending to the pier from the streets of 
 the city. I do not see any difficulty in thus carrying out the plan 
 proposed, without in the least affecting the navigation of the river. 
 
 I have made an estimate of the cost of constructing a pier or 
 mole of 5,000 feet in length, with suitable causeways or platforms 
 of communication with the shore, which is predicated upon the dis- 
 tance being SOO feet, and the depth of water fo ir fathom?, and 
 find that the work will cost, executed of stone in a good substan- 
 tial manner, as follows, viz: 
 
 For the construction of a pier 5,000 feet in length in a depth of 
 water four fathoms, and the elevation above high water six feet; 
 1,000,000 perches, which may be brought from the Palisades at one 
 
 dollar per perch , $1 ,000,000 
 
 Timber for the causeways or platforms, including piles 
 
 and piling, plank, wharfing, &c 400,000 
 
 Iron work in bolts, clamps, kc 20,000 
 
 1,420,000 
 
 Contingencies and superintendence 70,000 
 
 Total cost $1,490,000 
 
 I have also estimated the cost of making the necessary soundings 
 and measurements, for the purpose of laying down the plans, &c., 
 '^nd find that $800 will be sufficient to collect all the necessary ia- 
 forciatioa for this purpose. 
 
[33] 
 
 116 
 
 If you desire the services of proper persons for the necessary 
 explorations and preliminary plans of the project, I would have 
 pleasure in superintending and furnishing all the necessary infor- 
 mation for the accomplishment of your views in the execution 
 the work. 
 
 With great respect, sir, your obedient servant, 
 
 WILLIAM STRICKLAND, 
 
 Engineer. 
 
 To Aaron Clark, Esq. 
 
 Philadelphia, March 21, 1836. 
 
 Dear Sir: Your letter of the 16th instant came duly to hand, 
 accompanied by a draft and soundings taken on the North river, 
 between the Battery and Vestry street. 
 
 I have made the estimates which you require for the construction 
 of a pier of 200 feet width on the top, and allowing the slopes of 
 interior and exterior to be in proportion of 1 to 1, and the average 
 depth of water to be 54 feet at low water, and the rise of the pier 
 to be 13 feet above low water, viz:« 
 
 Two hundred feet wide on top. 
 Pier to be 550 feet in length, and 67 feet in heighth above the 
 
 base, 4,472,000 perches of stone, at $1 $4,472,000 
 
 Deduct for cellars, 200,000 perches 200,000 
 
 $4,272,000 
 
 Hydraulic cement, 5,000 barrels, at $2 50 12,500 
 
 Total cost $4,284,500 
 
 One hundred and sixty feet wide on top. 
 
 Pier to be 5,500 feet in length, and 67, feet in heigth above the 
 
 base, 3,577,600 perches of stone, at$l $3,577,600 
 
 Deduct for cellars, 200,000 200,009 
 
 $3,377,600 
 
 Hydraulic cement 12,500 
 
 $3,390,100 
 • ■ 
 These calculations do not include any cut stone above high wa- 
 ter, or on the top of the pier. The whole is predicated on rubble 
 stone from the Palisades. 
 
 With great respect, your obedient servant, 
 
 WILLIAM STRICKLAND. 
 
 To Aabon Clark, Esq. 
 
 P. S. I return you the plan with soundings. 
 
117 [32] 
 
 Mayor's Office, 
 
 JVetr York, July 11, 1836. 
 
 Gentlemen of the Common Council: 
 
 At the request of the chairman and secretaries I transmit to each 
 board a copy of the proceedings of a meeting held at the City Hall, 
 on the evening of the 5th May, to take into consideration the pro- 
 position to erect a great pier and basin in the North river." 
 
 The importance of the commerce of the city of New York is uni- 
 versally admitted, and any measure to give increased facilities to 
 shipping should have due consideration. The proposed pier and 
 basin would give accommodation to a great many vessels, and is 
 strongly recommended by some of our most intelligent citizens. It 
 is one of the most important propositions ever presented to the 
 common council, involving an expenditure to a very large amount, 
 and for the accommodation of interests of great magnitude. 
 
 C. W. LAWRENCE. 
 
 Pursuant to notice previously given, a meeting of the merchants 
 and others was held on Thursday evening, the 5th day of May, in 
 the superior court room of the City Hall, to take into consideration 
 the contemplated construction of the great .pier and basin in the 
 North river. 
 
 The honorable Peter Sharpe was unanimously appointed presi- 
 dent. 
 
 Jonathan Goodhue, 
 Peter I. Nevius, 
 Charles G. Ferris, 
 Abel T. Anderson, 
 Zebedee Ring, 
 Nathaniel Weed, 
 Samuel D. Rogers, 
 Daniel Jackson, 
 William Samuel Joh#son, 
 Mangle M. Quackcnboss, 
 Charles G. Havens, 
 Philo Hillyer, 
 John I. Labagh, 
 
 James G. King, 
 Peter G. Stuyvesant, 
 Jacob Lorillard, 
 Isaac S. Hone, 
 Stewart C. Marsh, 
 Stephen Witney, 
 Abraham Van Ntst, 
 Charles Butler, 
 Thomas Addis Emmett, 
 Charles Denison, 
 Henry Wyckoff, 
 Leonard Kip, 
 Charles Henry Hall, 
 
 were unanimously appointed vice presidents; and James Taylor 
 and Charles Yates, secretaries. 
 
 The objects of the meeting having been stated and considered, 
 the following resolutions were offered and unanimously adopted, 
 viz : 
 
 Resolved, That the present accommodations for vessels in the 
 waters adjoining the city of New York are very insufficient, and 
 that such accommodations are daily becoming less adequate to the 
 wants of our commercial business, and that it is our dut} and our 
 interest, more rapidly than heretofore, and more extensively, to 
 make provision for the reception and protection of our shipping. 
 
[32] 
 
 118 
 
 Resolved, That we view with lively approbation the proposed 
 construction of a great pier in the North river, thereby forming a 
 capacious and safe basin for every description of vessels, at all 
 seasons of the year. 
 
 Resolved, That it be earnestly recommended to the common 
 council of the city to take such measures as they may deem best, 
 to obtain all necessary information to enable them to judge of the 
 propriety, cost, and location of said pier in the North river, and 
 any other matter relating to the same, and whether the said pier 
 should be built by the city or by a company to be incorporated for 
 that purpose. 
 Resolvedy That 
 
 Jonathan Goodhue, Eli Hart, 
 
 Stephen Allen, Daniel Jackson, 
 
 Moses H. Grinnell, Samuel D. Rogers, 
 
 Charles H. Marshall, James G. King, 
 
 Thaddeus Phelps, Jacob Lorillard, 
 
 George Griswold, Abraham Van JNest, 
 
 John Barstow, Leonard Kip, 
 
 Silas Wood, Henry WyckofF, 
 
 Campbell P. White, John I. Labagh, 
 
 Robert Kermit, Charles Henry Hall, 
 
 • David Mitchell, Peter I. Nevius, 
 
 George T. Trimble, John Cleaveland, 
 
 James B. Murray, Walter R. Jones, 
 
 William Whitlock, jun. Mr. Fox, 
 
 William C. Rhinelander, Charles Dennison, 
 
 Joseph Ireland, 
 
 and together with the chairman and secretaries of this meeting, 
 be a committee to prepare suitable memorials for the signatures of 
 the citizens, and that the same be presented to the common 
 council, praying for the erection of said pier. 
 
 Resolvedy That a certified copy of all the proceedings of this 
 meeting be presented to each board of the common council. 
 
 True copy: 
 
 • PETER SHARPE. 
 
 James Taylor, \ ^ . . 
 Charles Yates, \ S'<^''^^^'''' 
 Certified, New York, May 27, 1836. 
 
 Comptroller's Office, 
 
 October 3, 1836. 
 
 To the Board of Aldermen of the city of JSTew York: 
 
 In obedience to the following resolution, offered by Alderman 
 Clark, on the 12th of September last: 
 
 Resolvedy That the comptroller be requested to report to this 
 board lie amount expended annually, for the last fifteen years, on 
 docks, Blip«<, and bulkheads by this city.'' 
 
119 
 
 [32] 
 
 I have the honor to enclose a statena^^nt of said expenses, from 
 the 1st May, 1821, to 31st December, 1835, as charged to the ac- 
 count against docks and slips. 
 
 Very re<?pectfully, your obedient servant, 
 
 D. D. WILLIAMSON, 
 
 Compir oiler. 
 
 Comptroller's report of the amount expended annnually^ for the last 
 fifteen yearsy on docks^ slips, and bulkheads, by this city. 
 
 IS20— May. 
 
 Working, supplies and repairs of mud 
 
 machine $1,643 18 
 
 Interest on bonds 565 43 
 
 Repairs of piers and bulkheads S,3l6 90 
 
 Building of piers and filling 8,906 55 
 
 $19,432 06 
 
 1821— May. * 
 Working, supplies and repairs of mud 
 
 machine 1 ,416 66 
 
 Repairs of piers, &c 19,584 21 
 
 Building do do 2,680 42 
 
 23,681 29 
 
 J22— May. 
 
 Working, supply and repair of mud 
 
 machine 926 29 
 
 Repairs of piers, &c 5,440 76 
 
 Building do and filling 4,170 70 
 
 Cost of new mud machine 9,215 85 
 
 19,753 60 
 
 13 — January. 
 Working, supply and repair of mud 
 
 machine 2,701 00 
 
 Repairs of piers, &c 16,585 29 
 
 Building do do 3,350 00 
 
 22,636 2S 
 
 1824 — January. 
 
 Working, supply and repair of mud 
 
 machine 3,016 10 
 
 Repairs of piers, &c 12,055 21 
 
 Building do do 11.407 90 
 
 ' 26,479 21 
 
 1825 — January. 
 
 Working, supply and 'repair of mud 
 
 machine 3,155 02 
 
 Repairs of piers, &c 5,099 00 
 
 Building do andfilling 27,615 20 
 
 35,869 2t 
 
120 
 
 K26 — January. 
 
 Working, supplies and repairs of mud 
 
 machine $3,892 57 
 
 Repairs of piers, &c 7,289 87 
 
 Building do do 34,640 36 
 
 3ffli27 — January. 
 
 Working, supplies and repairs of mud 
 
 machine 3,906 14 
 
 Repairs of piers, &c 15,804 79 
 
 Filling do do 8,298 07 
 
 Building do do 26,776 25 
 
 Salary of superintendent of wharves., 150 00 
 Contingent 169 99 
 
 1828 — January. 
 
 Working, supplies and repairs of mud 
 
 machine 3,554 37 
 
 Repairs of piers^ &c 26,048 00 
 
 Building do do 33,846 99 
 
 Filling do do 2,407 20 
 
 Salary of superintendent 450 00 
 
 Contingent 1,120 72 
 
 1829 — January. 
 
 Working, supplies and repairs of mud 
 
 machine ^ 3,726 61 
 
 Repairs of piers, &c c 11,859 00 
 
 Building do do 43,638 12 
 
 Filling do do 5,697 64 
 
 Salary of superintendent 600 00 
 
 Contingent 144 25 
 
 1630 — January. 
 
 Working, supplies and repairs of mud 
 
 machine 3,500 47 
 
 Salary of superintendent of wharves.. 600 00 
 
 Repairs of docks, &c 7,140 03 
 
 Building do do 21,614 03 
 
 Filling do do 55 12 
 
 Contingent 18 00 
 
 tt31 — January. 
 
 Working, supply and repair of mud 
 
 machine 3,586 38 
 
 Repairs of piers, &c 11,615 27 
 
 Building do do 10,581 70 
 
 Salary of superintendent 606 58 
 
 Contingent 175 00 
 
 $45,822 80 
 
 55,105 24 
 
 67,427 38 
 
 65,665 62 
 
 32,957 65 
 
 26,564 93 
 
121 I 32 ] 
 
 * 
 
 1832— January. 
 
 Working, supply and repair of mud 
 
 machine $3,527 28 
 
 Salary of superintendent of mud ma- 
 chine 494 38 
 
 Salary of superintendent of wharves.. 637 50 
 
 Repairs of piers, &c 13,124 24 
 
 Building do do 20,130 85 
 
 Contingent 18 00 
 
 $37,932 26 
 
 1833— January. 
 
 Working, supply and repair of mud 
 
 i machine 2,823 07 
 
 Salary of superintendent 700 00 
 
 Contract for cleaning slips 2,630 04 
 
 Salary of superintendent of wharves.. 800 00 
 
 Repairs of piers, &c 7,410 52 
 
 Building do do 56,391 32 
 
 Filling do do 4,308 04 
 
 Contingent 18 00 
 
 75,080 99 
 
 1834 — January. 
 
 Working, supply and repair of mud 
 
 machine 3,071 24 
 
 Salaries of superintendents 1,500 00 
 
 Contract for cleaning slips 6,843 00 
 
 Repairs of piers, &c 29,136 78 
 
 Building do do 54,667 63 
 
 Filling do do 11,323 67 
 
 Contingent 322 28 
 
 106,864 60 
 
 1835 — January. 
 
 Working, supplies and repairs of mud 
 
 machine 1,779 31 
 
 Contract for cleaning slips 11,282 90 
 
 Salaries of superintendents 1,500 00 
 
 Repairs of piers, &c 35,069 42 
 
 Building do do 131,867 14 
 
 Contingent 122 32 
 
 181,621 09 
 
 $842,894 22 
 
[32] 
 
 122 
 
 TABLE 
 
 Showing the rates of tax on the several wards of the city of JSTew 
 York, from 1830 to 1836, inclusive. 
 
 Wards. 
 
 looU. 
 
 1 QQ 1 
 
 
 1 QQQ 
 
 1 QO 4 
 
 loJo. 
 
 1836. 
 
 
 
 
 
 
 
 
 Real. 
 
 PersH. 
 
 
 
 Ppr nt 
 
 Per ct. 
 
 Ppr nt 
 
 Xrci Ul. 
 
 Per ct . 
 
 Per ct. 
 
 Per ct. 
 
 1 
 
 40 
 
 40 
 
 45 
 
 58 
 
 45 
 
 44 
 
 
 OD 
 
 2 
 
 41 
 
 40 
 
 45 
 
 59 
 
 45 
 
 45 
 
 DO 
 
 OD 
 
 3 
 
 41 
 
 41 
 
 46 
 
 59 
 
 46 
 
 46 
 
 oD 
 
 oO 
 
 4 
 
 42 
 
 40 . 
 
 46 
 
 59 
 
 45 
 
 46 
 
 oD 
 
 oO 
 
 5 
 
 42 
 
 40 
 
 47 
 
 59 
 
 46 
 
 45 ' 
 
 QD 
 
 OD 
 
 6 
 
 42 
 
 42 
 
 46 
 
 59 
 
 45 
 
 46 
 
 
 o I 
 
 7 
 
 42 
 
 42 
 
 47 
 
 60 
 
 45 
 
 46 
 
 36 
 
 36 
 
 g 
 
 41 
 
 40 
 
 47 
 
 60 
 
 46 
 
 45 
 
 36 
 
 36 
 
 
 42 
 
 42 
 
 46 
 
 60 
 
 46 
 
 46 
 
 38 
 
 36 
 
 10 
 
 42 
 
 42 
 
 48 
 
 60 
 
 46 
 
 46 
 
 35 
 
 36 
 
 11 
 
 43 
 
 42 
 
 47 
 
 60 
 
 46 
 
 46 
 
 35 
 
 36 
 
 South 12 
 
 26 
 
 42 
 
 4"^ 
 
 64 
 
 45 
 
 45 
 
 ^6 
 
 25 
 
 North 12 
 
 26 
 
 30 
 
 40 
 
 40 
 
 30 
 
 28 
 
 ^6 
 
 
 13 
 
 48 
 
 43 
 
 48 
 
 60 
 
 46 
 
 46 
 
 
 36 
 
 14 
 
 42 
 
 41 
 
 47 
 
 60 
 
 46 
 
 46 
 
 38 
 
 38 
 
 15 
 
 
 
 47 
 
 59 
 
 45 
 
 45 
 
 I 36 
 
 36 
 
 South 16 
 
 
 
 
 
 
 
 1 37 
 
 35 
 
 North 16 
 
 
 
 
 
 
 
 22 
 
 23 
 
 Resolved^ That the message of his honor the mayor to the com- 
 mon council be referred as follows: 
 
 " So much as relates to the wharves and slips be referred to the 
 committee on wharves." 
 
 Resolved, That the committee on wharves, &c., together with 
 the street commissioner, be authorized to employ suitable persons, 
 under their direction, to make surveys, soundings, and other ex- 
 aminations of the North river, from Castle Garden to 42d street, 
 and extending from the city westward 1,100 feet; and to furnish to 
 said street commissioner and committee such statements, sketches 
 and drawings, as they shall require; provided that the expense 
 thereot shall not exceed one thousand dollars, including, also, a 
 survey from Old slip to Governor's Island, and north to Castle 
 Garden. 
 
 Approveti by the board of aldermen, July 18, 1836. 
 Adopted by the bo.^rd of assistants, July 25, 1836. 
 Approveti by the mayor, July 26, 1836. 
 
 J. MORTON, Clerk. 
 
123 
 
 [32] 
 
 Regulations J dockage^ wharfage and storage^ at Long Wharfs in 
 
 Boston. 
 
 DOCKAGE. 
 
 Vessels under 50 tons 25 cents per day. 
 
 33 
 45 
 55 
 67 
 
 110 
 
 133 
 
 from 50 to 100 tons 
 
 100 to 150 
 
 150 to 200 
 
 200 to 300 
 
 300 to 400 
 
 400 to 500 
 
 500 to 600 " , 
 
 And larger vessels in the same proportion. 
 
 No person to consider himself entitled to any berth (although he 
 may have hauled his vessel in) unless he has first obtained permis- 
 sion for it from the wharfinger, and in all cases to remove at the 
 request of the wharfinger. 
 
 WHARFAGE. 
 
 wool 
 
 cork 
 
 hops 
 
 feathers, foreign . 
 
 do domestic 
 "gs 
 
 nankins 4 & 2 
 
 tobacco 2 
 
 horse and cow hides 25 
 
 leather 12J 
 
 twine 6J 
 
 Half bales merchandise 6^ 
 
 Bales wrapping paper 6| 
 
 Boxes merchandise 12J 
 
 Havana sugar 7 
 
 shoes 7 
 
 bonnets, domestic 4 & 7 
 
 Brazil sugar 30 
 
 lemons and oranges 2 
 
 cards 5 
 
 do half boxes 3 
 
 each. 
 
 Anchors 50 cents per ton 
 
 Anvils 2 
 
 Almonds, sacks • 4 
 
 do bags 2 
 
 Ashes, per cask 4 
 
 Bales merchandise and trusses 12J 
 
 diapers 12J 
 
 domestic goods 6^ 
 
 cotton 10 
 
 10 
 10 
 10 
 10 
 5 
 
 ton. 
 
 box. 
 (( 
 
[32] 
 
 124 
 
 Boxes 
 
 wine 
 
 chocolate 
 
 soap and candles 
 
 Half boxes ditto 
 
 Boxes shaving soap.... 
 
 starch 
 
 tacks 
 
 tin 
 
 pipes 
 
 brimstone 
 
 raisins 
 
 figs 
 
 herrings 
 cigars . . , 
 fish .... 
 oil 
 
 dq half boxes 
 s ware, domestic . . . 
 do foreign 
 
 salt 
 
 Bundles leather . . 
 
 rattans . . 
 
 Bricks 
 
 Barrels 
 
 Half barrels 
 
 Barrels flour, brea 
 Half barrels ditto 
 Bundles shovels a 
 
 hoes .... 
 Ceroons indigo, & 
 
 tobacco . 
 Cases merchandisi 
 indigo . . . . , 
 gum copal, 
 
 sheet iron and steel 
 silk and craprs, Ind 
 
 nankins 
 
 cassia 
 
 soap 
 
 Bhoes 
 
 ui a n n a 
 
 
 cts. 
 
 per box. 
 
 4 
 
 u 
 
 (( 
 
 9 
 4t 
 
 ({ 
 
 (( 
 
 
 ({ 
 
 i( 
 
 ■1 
 i 
 
 (( 
 
 (( 
 
 1 
 
 (( 
 
 (( 
 
 \ 
 
 
 
 o 
 
 (( 
 
 
 o 
 
 (( 
 
 (( 
 
 
 n 
 
 (( 
 
 2 
 
 n 
 
 a 
 
 4 
 
 (.(, 
 
 
 1 
 
 ti 
 
 (( 
 
 2 
 
 u 
 
 (( 
 
 10,6 & 2 
 
 ({ 
 
 6, 4 & 2 
 
 ({ 
 
 
 u 
 
 (( 
 
 1 
 
 
 
 1 
 
 X 
 
 (( 
 
 i( 
 
 2 
 
 (( 
 
 ti 
 
 9 
 
 (C 
 
 ({ 
 
 2 
 
 C( 
 
 (( 
 
 1 
 
 1 
 
 ( ( 
 
 
 7 
 
 ( ( 
 
 (( 
 
 
 
 (( 
 
 2 
 
 
 cal/ U • 
 
 Q 
 
 o 
 
 (( 
 
 a 
 
 A 
 
 (( 
 
 
 1 
 
 (( 
 
 (( 
 
 \ 
 
 
 
 ZD 
 
 ( ( 
 
 m • 
 
 A 
 
 (( 
 
 each . 
 
 2 
 
 ( ( 
 
 (( 
 
 o 
 Z 
 
 (( 
 
 (( 
 
 1 
 
 (( 
 
 (( 
 
 4 
 
 (( 
 
 (( 
 
 1 
 
 it 
 
 n 
 
 4 
 
 (( 
 
 (( 
 
 4 
 
 n 
 
 ( ( 
 
 12* 
 
 a 
 
 ^ ( 
 
 12J 
 
 (( 
 
 ( ( 
 
 124 
 
 (( 
 
 ( ( 
 
 124 
 
 a 
 
 u 
 
 124 
 
 (( 
 
 (( 
 
 124 
 
 n 
 
 (( 
 
 
 i( 
 
 (( 
 
 61 
 
 (( 
 
 (( 
 
 6i 
 
 (( 
 
 
 61 
 
 « 
 
 (C 
 
 7 
 
 
 u 
 
 124 
 
 (C 
 
 (C 
 
 7 
 
 (( 
 
 (( 
 
 61 
 
 (( 
 
 (( 
 
 61 
 
 n 
 
 
125 
 
 [32] 
 
 Cases cantharides 6J cents each. 
 
 liquorice 6\ " 
 
 macaroni 6J 
 
 gin 2 «^ " 
 
 wine 4 & 2 " 
 
 Coal 30 cents chid. 
 
 Cordage 30 ton. 
 
 Caiobooses 10 each. 
 
 Chests oil 2 <^ 
 
 Cannon 25 
 
 Chairs 1 " 
 
 Cassia, in mats 20 100 mats. 
 
 Crates 10 each. 
 
 crown glass 5 <^ 
 
 Casks raisins 4 & 2 
 
 cheese 4 
 
 nails 3 & 2 ^' 
 
 Carboys vitriol 3 " 
 
 Casks currants 4&2 " 
 
 Chaises 20 
 
 Carriages 37 J 
 
 Cart wheels 6} " 
 
 Chalk, per ton 30 
 
 Chests bohea tea 12^*' 
 
 Half chests 6J 
 
 Quarter 3 
 
 Half..., IJ <^ u 
 
 10 catty boxes 1 
 
 Duck, per mat 2 
 
 Russia, per bolt 1 
 
 ravens OJ ^' 
 
 half bales 6^ 
 
 Demijohns 1 
 
 Dyewood 30 tor,. 
 
 Drums fish 7 Sc i ca ^h. 
 
 raisins and figs 1 & J <i 
 
 Empty molasses hhds 4 a 
 
 Figs, caces 2 << 
 
 Fish, per quintal 2 u 
 
 Firkins 2 a 
 
 Goat skins 10 «^ jqO 
 
 Grain, all kinds 1& ^^.cents bush. 
 
 Gun stocks 60, a 
 
 Grindstones f^' <i ton. 
 
 g'^^^^ses 1 cc 
 
 nogsheads , ^ 20 
 
 g^°^P 30 ton. 
 
 Hampers of bottles 7 " each 
 
 go^os ; 25 " m.* 
 
 Horn tips g << u 
 
 Herring OJ box. 
 
[32] 
 
 126 
 
 Hides, ox 1 
 
 Calcutta loose 
 
 Hollow ware, per ton, tale 
 
 Hay, per bundle 
 
 Half barrels 
 
 Hoes, per dozen 
 
 Hoops 
 
 Ivory 
 Iron . 
 
 crackers 
 
 tobacco 
 
 half ditto 
 
 shot 
 
 Lead, in sheets and pigs 
 in casks 
 
 Lirae, per cask 
 
 Log and other dye wooJs 
 
 Mahogany 
 
 Madder, per sack 
 
 duik * 
 
 cassia ^ . . . . 
 
 Nails, American, per cask 
 
 NanVins, per bale 
 case 
 
 Nest casks . 
 
 Onions, per 100 b 
 Oars, per in 
 
 Oxen and cows 
 
 Pipes 
 
 Half ditto 
 
 Packages merchandize 
 
 Plaster, per ton 
 
 Paper, wrapping, per ream., 
 sheathing, &c., per ton 
 
 Pota'oes 
 
 Salt, per bhd 
 bag 
 
 Slate .. 
 
 1 
 
 cent 
 
 each. 
 
 Oi 
 
 u 
 
 (C 
 
 2 
 
 a 
 
 (C 
 
 20 
 
 a 
 
 a 
 
 10 
 
 cc 
 
 
 2 
 
 u 
 
 u 
 
 1 
 
 a 
 
 a 
 
 25 
 
 u 
 
 ra. 
 
 10 
 
 u 
 
 each. 
 
 30 
 
 a 
 
 ton. 
 
 30 
 
 u 
 
 (( 
 
 1 
 
 C( 
 
 each. 
 
 2 
 
 (w 
 
 u 
 
 1 & 
 
 2 
 
 cc 
 
 2 
 
 a 
 
 (( 
 
 1 
 
 
 
 4 
 
 a 
 
 u 
 
 30 
 
 (( 
 
 ton. 
 
 30 
 
 a 
 
 
 10 
 
 (C 
 
 ra. 
 
 5 
 
 u 
 
 each. 
 
 30 
 
 (( 
 
 ton. 
 
 p. ton of 480 ft 
 
 1 
 
 
 each. 
 
 2 
 
 ({ 
 
 
 2 
 
 a 
 
 (( 
 
 20 cts. ^0 mats 
 
 3 & 
 
 , 2 
 
 each. 
 
 4 
 
 u 
 
 u 
 
 4 & 2 
 
 u 
 
 61 
 
 li 
 
 a 
 
 7 
 
 (( 
 
 (( 
 
 4 
 
 (C 
 
 cc 
 
 25 
 
 t( 
 
 (; 
 
 n of 252 gallons. 
 
 10 
 
 (( 
 
 each. 
 
 10 
 
 (( 
 
 (( 
 
 7 
 
 (( 
 
 (( 
 
 4 
 
 (( 
 
 
 12J 
 
 cents 
 
 25 
 
 (( 
 
 (( 
 
 Oi 
 
 (( 
 
 
 30 
 
 (C 
 
 
 1 
 
 (( 
 
 
 4 
 
 (C 
 
 (( 
 
 10 
 
 (( 
 
 (( 
 
 1 
 
 (( 
 
 bush. 
 
 30 
 
 a 
 
 ton. 
 
 !• 
 
 (( 
 
 
 
 (( 
 
 
 25 
 
 « 
 
 
127 [ 32 ] 
 
 Steel, in. bundles and cases 30 cents Ion. 
 
 tubs 2 " each. 
 
 Skins, sheep, in the ^vool 20 100. 
 
 calf 10 " 
 
 Shocks.... 2 ^« each. 
 
 sut^ar box 1 
 
 Shovels, per doze* 4 
 
 handles do 20 "100 doz. 
 
 Scythes, per doz 2 
 
 snaiths 2 " " 
 
 Sacks, aliBonds 4 each. 
 
 feathers 10 " " 
 
 Specie 2 " 1000 
 
 Stoves 10 & 6 each. 
 
 Staves, bbl 25 " " 
 
 hhd. and pipe 40 " 
 
 Stone and ballast 25 " ton. 
 
 Sheep and swine 4 " each. 
 
 Trunks merchandize 12J " " 
 
 shoes 7 
 
 Tierces 7 
 
 Half do 4 " 
 
 Tea, bohea, chests 12J " 
 
 kalfdo 6\ 
 
 quarter do 3 " ^' 
 
 half quarter do IJ " 
 
 10 catty boxes 1 
 
 Tea kettles } " . 
 
 Wood and baik 25 " cord. 
 
 Wagons 17 each. 
 
 Zeroons 4 " " 
 
 Boards, per m 25 
 
 Shingles 6^ " " 
 
 Clapboards 20 <^ " 
 
 Oars, per m 25 " 
 
 Stares, bbl 25 
 
 hhd. and pipe 40 " 
 
 Timber ranging 25 100 ft. 
 
 ton 2.5 <^ ton. 
 
 Shooks and heading 2 " each 
 
 Joist, per m * 25 " 
 
 Laths 6J 
 
 Su^ar box shooks 1 " 
 
 Hoops 25 " m. 
 
 Treenails , 25 
 
 Storage per month. 
 
 Bags of coffee, cocoa, &c 2 cents each. 
 
 Bales of cotton and bags of hops I2h " " 
 
 Bales, cases, crateS; and trunks ,,,, 10 & 15" 
 
[32] 
 
 128 
 
 
 
 cents each. 
 
 
 
 u 
 
 • 
 
 
 
 
 
 
 
 a 
 
 
 
 u 
 
 u 
 
 
 
 u 
 
 
 
 
 u 
 
 
 
 
 li 
 
 
 
 
 u 
 
 per ton. 
 
 
 
 (( 
 
 per bolt. 
 
 
 
 (( 
 
 per cwt. 
 
 
 
 11 
 
 per bush. 
 
 
 
 u 
 
 ton. 
 
 
 
 u 
 
 each. 
 
 
 
 
 (( 
 
 
 
 
 (( 
 
 
 
 11 
 
 per ton. 
 
 
 
 u 
 
 per bush. 
 
 
 
 
 each. 
 
 The wharfage of all goods shipped by, or consigned to, people re- 
 siding out of the city is to ba paid by the master or owner of the 
 vessel receiving or landing such goods. 
 
 Goods, if taken away any time short of a month, pay the same 
 rate of storage as for an entire month. 
 
 Goods brought on the wharf by trucks, or otherwise, for public 
 sale, shall pay the same wharfage as it' landed thereon. 
 
 Goods put in store for public sale, to pay one month's storage. 
 
 Goods taken by one vessel from another, to pay half the wharf- 
 age the same would have paid had they been landed or shipped 
 from the wharf; the wharfage to be paid by the vessel nearest the 
 wharf. 
 
 Goods received from, or loaded on board coasters, to be paid for 
 by the masters of the coasters; unless the same are shipped or re- 
 ceived by persons belonging to Boston, and a return thereof be 
 made by the master of the coaster to the wharfinger. 
 
 The wharfage of goods landed other than from coasters, to be 
 paid by the seller, or person landing them, except lumber; the 
 wharfage on which is to be paid by the purchaser. 
 
 The wharfage of goods shipped off the wharf, to be paid by the 
 vessel that receives them on board, or the person who ships them. 
 
 All merchandise shipped off the wharf, to pay the same rates of 
 wharfage as for landing, when the property may have been sold, 
 or otherwise disposed of, flour excepted, the wharfage of which 
 will be charged in all cases, whether shipped by the importer or 
 other person. 
 
 Mahogany, dye woods, and lumber, landed on the wharf, to be 
 immediately taken away, or piled up by the wharfinger at the ex- 
 pense of the owner or consignee. 
 
 Vessels will be charged dockage for the day of their arrival, but 
 not for the day of their departure. 
 
 \ 
 
129 
 
 [32 
 
 Vessels lying at the wharf are to remove at the request of the 
 'wharfinger; and if not done at his request, the vessel will be re- 
 moved by the wharfinger, at the risk and expense of the owner. 
 
 Vessels hauling to the wharf are expected to have their jib and 
 ^spanker booms and spirit sail yards rigged in, and to accommodate 
 other vessels as much as possible. 
 
 Vessels being loaded, and coming from or going to other 
 ^vharves, to pay double rates of dockage, to remove when directed 
 )y the wharfinger and not to remain at the wharf, except witli 
 his permission. 
 
 No vessel with unslaked lime will be allowed to lie at the 
 wharf, except with the particular permission of the wharfinger. 
 
 No fire will be permitted on the wharf, nor any tar or pitch to be 
 heated on board any vessel lying at the wharf, excepting when. 
 >uch vessel may be afloat, or a special permission be obtained fromi 
 ihe wharfinger. 
 
 No sand, gravel, or other ballast to be landed on the wharf, 
 mless with the approbation and under the inspection of the whar- 
 inger; nor are the dirt, sweepings of the hold, or other irticles^ 
 under any pretence whatever, to be thrown into the dock. 
 
 No boats are to be put on the wharf except in the winter sea- 
 son, and then only with the cons3nt of the wharfinger. 
 
 No articles of any kind whatever put upon the wharf are to be 
 ronsidered as entitled to remain there any longer time than the 
 .vharfinger shall consent to, and always subject to be removed at 
 ^he expense of the owrsrs. 
 
 D. 
 
 PROSPECTUS OF THE ATL/VNTIC DOCK COMPANY. 
 
 The ^'Atlaniic Dock Company" is a body corporate by an act of 
 "the legislature of the State of New York, passed May 6th, 1840; 
 'S^ith a i:apiia1 of $1,000,000, and with a right to commence the 
 
 operations of the company wlien one hundred thousand dollars are 
 subscribed and paid in. The shares are one hundred dollars each, 
 
 tre deemed personal property, and are transferable on the books 
 -of the con?pany, either in person or by authorized attorney. 
 
 ' The present directors are James De Peyster Ogden, president, 
 
 Nathaniel L. Griswold, Abraham Bell, Richard Irvin, William R. 
 
 Wadsworth, Kenry Grinnell, William Kemble, Cyrus P. Smith, 
 
 Asa Vv'orthirigton. 
 
 The election of directors is held on the third Monday in January 
 
 in every year. Each shareholder is entitled to ore vote at any 
 •such election, for every share of stock so held. 
 
 The object of the company is to construct docks, bulkheads and 
 
 piers, forming a basin, to embrace a surface of about 42 acres, and 
 
 a hydraulic dock within the same; to be located on the waterfront 
 
 9 
 
£32] 
 
 130 
 
 in the sixth ward in the city of Brooklyn, near the South ferry, as 
 shown on the annexed diagram. 
 
 The location has been selected after thorough and careful sound- 
 ings and examination of the ground under water, which was found 
 easy for excavation and free from rock; and also after considering 
 its relative position and advantages to all the locations in and about 
 the harbor of New York. The shores of New York, Brooklyn and 
 Jersey City have all been examined by experienced and scientific 
 gentlemen, and the result is that the present location possesses 
 many required advantages over any other; being easy of access and 
 a short distance from the centre of business in New York. It would 
 "be impracticable to undertake such a work in New York on ac- 
 count of the high prices that the company would be obliged to pay 
 lor the property requisite for their use. The distance of this loca- 
 tion from the centre of business, and being on the opposite side of 
 the river, cannot be deemed an objection, as it is not without pre- 
 cedence in other similar works. The ^^West India docks, situated 
 ^t Blackwall on the river Thames, are about 3^ miles from the Lon- 
 don exchange, or the centre of the main business of London. The 
 ''Commercial dock," one of the largest basins of London, is situated 
 on the south side of the Thames, while the bulk of business is 
 transacted on the northerly side, where are also the bank of Eng- 
 land, exchange, &c., &c. The ordinary tides of the Thames are 
 about 20 feet, which renders the crossing at all hours difficult. In 
 our harbor the ordinary tides are only 5 feet, and there are no im- 
 pediments to crossing the East river at all hours. The expense 
 also is trifling, and this will rapidly decrease under the present 
 ferry regulations. The distance to the company's works from the 
 exchange (being only pbout 1^ miles) and the crossing of the East 
 liver, presents therefore no objection to the location. 
 
 The land and water right designed for this object contains about 
 SO acres. The surface of the basin is to contain 42pVb\ acres^ 
 Piers are to be erected 150 feet wide, forming the front of the ba- 
 sin on the stream, on which to erect warehouses with sufficient 
 depth of water on both sides of the piers to moor the largest class 
 ©f steam ships or merchant vessels. 
 
 The utility and necessity of the proposed improvements must be 
 evident from the following considerations: 
 
 First. The main business of New York is now, and in all proba- 
 bility will for the next half century be transacted in and near Wall 
 street, where are situated the custom-house, exchange, banks, in- 
 surance offices, &c. 
 
 Second. That all the docks from the Battery to Corlear's hook 
 on the East river, and as high up as Canal street on the North 
 jiver, are now full an<l crowded, and cannot alford additional ac- 
 commodations. 
 
 Third. Tliat the shipping interest will prefer going into docks 
 and basin at Biooklyn, rather than going up town on the New 
 York side further than the points before mentioned; especially 
 vhen better accommodations are prepared for them. 
 
 Fvurth. The benefit to shipping to be safely moored in a basin 
 
132] 
 
 in the s 
 shown < 
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 Jersey 
 gentlen 
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 a short 
 "be imp 
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 for the 
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 the riv 
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 Blac 
 don ex« 
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 on the 
 transac 
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 about S 
 our hai 
 ^edime 
 also is 
 ferry r< 
 cxchar 
 liver, ] 
 The 
 80 acn 
 Piers 2 
 sin on 
 tlepth 
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 cviden 
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 commo 
 Thir 
 
 and l)'.l^Tfl **»wu»ijrtt7 j«»uci iniiii K«Miig up Town Oil tne ^cw 
 York side fiirlhcr than the points before mentioned; especially 
 vhen better accommodations are prepared for them. 
 
 Fvurth, The benefit to shipping to be safely moored in a basin 
 
131 
 
 [32] 
 
 against heavy gale winds which annually do more or less damage 
 to vessels in port. 
 
 Fifth. The shipping in a basin, with proper police regulations, 
 are less liable toj^-e, robbery^ ami other depredations^ and experi- 
 ence has shown that they are better preserved^ especially in their 
 rigging and cables bjing better sheltered from the effects of the 
 tides than those moored at the wharves or in the stream. 
 
 Sixth. The premium for insurance on vessels in port moored in 
 this basin, will probably be from 30 to 40 per cent, less than the 
 present rates on shipping at our wharves. 
 
 Seventh. The erection of a hydraulic dock within the basin will 
 enable the ship owner to haul up his vessel without the expense of 
 a steamboat to tow her to and from a rf.ilway. 
 
 Eighth. From a use of these piers for warehousing goods, com- 
 merce will derive much advantage by expedition in the landing of 
 merchandise, with a great reduction of expenses. 
 
 The facility for warehousing heavy goods on the piers and 
 around the basin, such as iron, lead, dyewoods, tea, bags coffee, 
 molasses, sugars, rums, wines, hides, cotton bales, wool, &c.^ 
 which can be done direct from the ship's hold into the warehouse, 
 would be a saving of 50 to 75 per cent, in cartage and all other 
 expenses, including a re-delivery, as has been computed by compe- 
 ! tent persons, after a careful investigation. To exemplify the fore- 
 going, one fact, amongst the many which daily occur, will be 
 mentioned. An eminent eastern manufacturing house recently 
 purchased of one of our largest importing houses one hundred tons 
 of iron, which had been deposited in their store No. 119 Greenwich 
 street, at the ordinary cartage expense of 50 cents per ton. The 
 same expense (50 cents per ton) was incurred again in delivering 
 it to the purchasers on board of an eastern packet, making ont 
 dollar per ton for cartage, besides additional expenses for labor. 
 If, on the arrival of this iron from a foreign port, it had been de- 
 osited in a warehouse on these viers, and when sold put direct on 
 oard the eastern packet lyinec at the pier fronting the warehouse, 
 the reader will perceive that two cartages and much extra labor 
 would have been saved. This case will apply to most all other 
 heavy goods. 
 
 Goods on these piers would be much safer from fires and depre- 
 dations than goods in New York. All heavy articles stored here 
 could be sold by sample, at the store or counting house of the mer- 
 chant. 
 
 The saving in insurance on goods stored here in fire proof Wire- 
 houses would also*be very great. 
 
 A comparison of this work, with others of a similar kind, will 
 present a favorable»view" of its utility and importance. 
 
 The West India docks or basins, (as before mentioned,) are lo- 
 cated on the banks of the Thames, at the Isle of Dogs, distance of 
 about 3J miles from the Bank of En<^land, or from the centr»* of 
 the main business of London. The largest of these basins is al>out 
 890 yards in length. One contains about 25, and another about 
 SO^acres. The latter principally occupied by shipping returned 
 
132] 
 
 132 
 
 Irom the West Indies, the former for vessels laid up in ordinary 
 lor takino- in their outward bound cargoes. These docks or basins 
 liave proved a very successful undertaking, and highly beneficial 
 to'the original share holders. The West India Dock Company was 
 incorporated with a capital of .£1,200,000, ($5,333,333.) The an- 
 nual receipts of this conipany since its completion, over all dis- 
 liursements, has paid its share holders 10 per cent., and, many 
 ;y€ars since, it had a surplus capital or reserved fund of over 
 JB800,000 sterling. It is, however, proper to remark that all the 
 JJoglish docks and basins have not been equally profitable; some 
 •f)f them not being so well located, do not yield more than 3 or 4 
 per cent, per annum, while others pay better dividends. 
 
 If it can be said that some of the New York docks do not now 
 pay a good return for their cost and repairs, this, we think, is ow- 
 ing to the system of leasing them. If an equitable tariff were put 
 lapon all goods landed on these docks, they would be more pro- 
 ductive. The system of dockage requires a change to make it 
 similar to the English, Boston, and other judicious and equitable 
 modes of collecting wharfage on goods landed and delivered. This 
 riass of property would then become^ as it should be, equally 
 productive as other real estate in the business part of the city. 
 
 The cost of the European docks, in comparison to the estimated 
 «pense of this work, taking into view the small difference exist- 
 ing between the tonnage of the two countries (as will hereafter 
 Is-e shown) and our want of shipping accommodation, affords a 
 striking evidence of the necessity of the present undertaking, and 
 that, too, in view of a profitable investment. The '^London docks" 
 (wet docks) are near London Bridge, (or say two miles from the 
 Bank of England,) contain 20 acres, with warehouses around its 
 3»argin; cost about nine millions of dollars. 
 
 The ^'Commercial Dock," which is the largest, is situated on the 
 ^r.oiUherly side of the Thames, while the custom-house, exchange, 
 l»aDks, and the bulk of the business of London, is on the iiortherly 
 side of that river. These docks were also built at a great expense. 
 
 The whole area occupied by the West India docks, basins, ware- 
 ioases, quays, &c., includes about 295 acres. The St. Catharine's 
 and London docks, including the smaller basins in their neighbor- 
 iMod, and the "Commercial," with the smaller basins on the oppo- 
 «te shore of the Thames, occupy about 173 acres more. The ba- 
 sias, lock, &c., at Liverpool, occupy about 90 acres; making a to- 
 tal at the two ports, basin and dock accommodations, of 558 En- 
 gliiih acres of ground. 
 
 The first wet dock, or basin, in the British empire, was con- 
 nructi'd at Liverpool in pursuance to an act of Parliameut obtained 
 in 1708. At this period Liverpool was but an inconsiderable town, 
 mmiA the accommodation she has derived from her dock is one of 
 tli6 circumstances that has done most to promote her extraordinary 
 increase in commerce, population, and wealth. 
 
 A comparison of the dock and shipping accommodations of the 
 ifrort of New York, and its amount of shipping business, with the 
 iikc accommodations of England and their amount of shipping, will 
 
 9 
 
133 
 
 [321 
 
 show that a great deficiency exists in this important branch of pL.^>« 
 lie convenience in our port. 
 
 The number of American and foreign vessels which entered the 
 districts of the United States, during the year ending 30th Sep- 
 tember, 1S37, (see report of the Secretary of the Treasury,) was 
 10,656; their tonnac^e, 2,065,423 tons, a large proportion of which 
 entered the port of Nt-w York. The total number of vessels en- 
 gaged in the foreign and colonial trade of the kingdom of Great 
 Britain, which entered inwards I'rom all parts of the world in 1832^ 
 was 17,918 vessels, carrying 2,825,959 tons. These statements 
 show the English tonnage but trifling over the American, whilst 
 the superiority and extensiveness of their docks far surpass those 
 01 ours. The difference is striking and manifest. 
 
 Again, th^ dock and shipping accommodations at New York caik- 
 not even bear comparison with like accommodations either at Bos* 
 ton or Philadelphia, in proportion to the tonnage of each port. 
 
 It is not an uncommon occurrence in New York for mercbaat 
 vessels to be detained in port from one to fifteen days before they 
 can secure a suitable berth for discharging; and then oftentimes 
 the best they can obtain is an outside one, obliging them to dis- 
 charge their cargoes over the decks of two or three other vessels^ 
 The owner or consignee of the vessel is not the only sufferer in this 
 case. The consignee of the goods is unable to obtain them, and 
 frequently loses the sale of his merchandise by the delay in th& 
 vessel obtaining a berth. 
 
 The erection of piers in the North river, to afford the needed 
 accommodations, has heretofore been suggested. The Atlantic 
 Dock Company can now bring forward a work which will afford 
 equal accommodation, at a cost not exceeding one-tenth of that 
 ot the North river piers. The latter would necessarily cost some 
 five millions of dollars, even should the legislature grant the pri- 
 vilege. Again, the harbor of the North river, to afford protection 
 against prevailing or gale winds, will bear no comparison with the 
 location of the company's basin. The basin, after its completion,, 
 and the erection of large warehouses on the piers, will afford the 
 safest harbor from gale winds from all points of the compass of 
 any in New York or its vicinity. 
 
 The cost of the proposed work has been carefully estimated hy 
 competent persons, and also the value of the grounds, basin, and 
 piers, when completed. The result gives a large profit to the coiii- 
 pany. The cost will be here stated in gross under each item, as m. 
 detailed statement would be too voluminous. 
 
 First. The land and water right designed for this object, cob* 
 tainiDg about 80 acres, will cost the company $152,600 00 
 
 Second. Piers and Bulkheads. — The piers on which 
 to erect warehouses are to be 150 feet wide on the 
 top, with sufficient depth of water on both sides to 
 moor the largest class of vessels, together with the 
 bulkheads around and forming the basin, are estima- 
 ted to cost 199,609 43. 
 
[32] 
 
 134 
 
 Third. The excavation of the ground to form the 
 basin, and under the piers and bulkheads, so as to give 
 the latter a firm foundation, including the expense of 
 grading the piers, and about 500 lots to the profile of 
 the streets, ready for building improvement, which the 
 company will own around the basin, is estimated at.. $272,317 64 
 
 Total estimated cost $624,527 07 
 
 Estimated value of the basin. 
 
 In order to arrive at some just conclusion as to the value of the 
 basin, it will be necessary to ascertain what accommod?itions it will 
 be capable of affording to shipping, and by estimating its receipts 
 for wharfage according to the present rates of New York and 
 Brooklyn. 
 
 5 vessels of 1,500 to 2,000 or more tons, (say average 
 1,750 tons,) can moor along the inside of the pier, 
 marked H on the diagram, allowing 210 feet to each 
 vessel, whose daily wharfage at the aforementioned. 
 
 rate is $4 75 cts $23 75 
 
 3 vessels of 500 to 700 tons, average 600, along the 
 northerly end, marked I, allowing 200 feet to each, 
 
 rate $1 62 J cts 4 88 
 
 30 vessels of 50 to 150 tons along the easterly side, 
 marked J, allowing 75 feet to each (average 100 
 
 tons,) rate 62^ cts 18 75 
 
 14 vessels of 50 to 150 tous, average 100 tons, along 
 the southerly end, marked K, allowing 75 feet to 
 
 each, rate 62J cts 8 75 
 
 7 vessels of 1,000 to 1,500 tons, average 1,250 tons, 
 along the inside of the pier, marked E, allowing 150 
 
 feet to each, rate $3 25 cts 22 75 
 
 9 vessels of 1,000 to 1,500 tons, average 1,250 tons, 
 along the outside of the pier, marked C D, allowing 
 
 156 feet to each, rate $3 25 cts 29 25 
 
 6 vessels of 1,500 to 2,000 tons, average 750 tons, 
 along the outside pier, marked A B, allowing 238 
 feet to each, rate $4 75 28 50 
 
 $136 63 
 
 Add 50 per cent, for the second tier of vessels around 
 
 the same line at half wharfage 68 31 
 
 Daily wharfage $204 94 
 
 ♦204tV» X days, gives the annual wharfage of. .. $74,803 10 
 Pedact 5 per cent, for collecting 3,740 15 
 
 Making the nett annual wharfage receipt at $71,062 95 
 
135 [ 32 ] 
 
 These statements of wharfage show only the receipts for a double, 
 tier of shipping at half wharfage, but the shipping at the piers and. 
 bulkheads can be trebled and quadrupled at half wharfage if re- 
 •quired. 
 
 The basin will also be capable of containing over 500 other sea. 
 'And river craft, such as schooners, sloops, tow boats, canal boats, 
 lighters, &.C., and such as are not receiving or discharging cargo, 
 but waiting (in safe harbor) for orders or business, all which could 
 be charged J to J wharfage. This is not however taken into ac- 
 count in the above statement, although it must soon swell to a large 
 annual income. 
 
 The annual nett income therefore, for wharfage only (according 
 to the above estimate) being $71,062yVo it will allow the share- 
 holders an annual dividend of 10 per cent. This net income rep- 
 resents, then, a capital of §710,630, which we shall s^t down as the 
 reasonable evidence on which to value the basin. 
 
 Whoever has kept an eye to our commercial operations for the 
 last ten years, knows that they have gradually increased, and will 
 admit that it is fair to conclude that our annual increase and 
 .;rowth will continue for the coming ten years, equal at least to the 
 past. If so, this furnishes the reasonable suppositions that this 
 basin, (the only one in the harbor,) will, in the same ratio, in- 
 crease in its receipts for wharfage. 
 
 We think, therefore, a fair basis for the valuation of the basini 
 would be at such a sum whose interest at 10 per cent, per annum 
 would produce its yearly dividend as befoi^e stated. The estimated 
 value of the basin, when completed for use, is therefore set dowa 
 3t the said sum of $710,630 00. 
 
 Company^s lots. 
 
 On the completion of this work, the company will own, (exclu- 
 sive of the basin,) about 540 lots, all graded for building use; the 
 cost of which is included in the foregoing estimates. 
 
 There has been taken into consideration the benefit that will 
 ?.ccrue to all real estate in the neiirhborhood from the important 
 improvement to be made. A detailed statement of the value of 
 each lot (which has been prepared) would be too lengthy for this 
 sheet; we will divide them into three classes and state the average 
 value of each. 
 
 First. All the lots around the north and south ends and easterly 
 side, on the margin of the basin, having water fronts on the same, 
 will include about 157 lots, at the average value of $1,808 per lot. 
 
 Secojid. All the lots in the rear of the last mentioned lots hav- 
 ing no water fronts, but all within 100 to 500 feet of the basin, 
 will include about 276 lots, average value $582 per lot. 
 
 Third. All the pier lots, on which large warehouses can be 
 erected, having two water fronts of 25 feet each, 100 feet deep oa 
 both sides, and 25 feet street on each front, with sufficient depth of 
 water on each side of the piers to moor the largest class of ship- 
 ping. These will be immensely valuable to commercial and ship- 
 
132] 
 
 136 
 
 ping houses, enabling them to make great despatch in the dis- 
 charge of cargo or in taking in outward bound freight. It must, 
 therefore, be apparent that the great advantages which these pier 
 lots will have over all the others, renders them much more vaiua- 
 l)le. This class will include 84 lots, average value $5,346. 
 
 Lest the value placed upon them should at first sight appear to 
 "be large, the reader is referred to a work of a similar, though in- 
 ferior, kind at Albany. 
 
 On the completion of the Erie canal, connecting the waters of 
 Xake Erie with those of the Hudson, the enterprising citizens 
 of Albany, alive to their best interest, foresaw the necessity of a 
 large basin, which was soon under contract. The pier forming the 
 Albany basin is 80 feet wide, and is laid out into lots having 30 
 feet fronts, with warehouses on the same 50 feet deep. These lots 
 ■when completed were sold at auction, and brought from $1,200 to 
 $2,300 per lot,* which was much mo.rc than sufficient to pay the 
 "whole cost of the pier. They have all been productive, and have 
 gradually increased in value. Some recent sales show they are now 
 "worth from $2,000 to $3,000, depending on location — average value 
 $2,500. 
 
 The pier forming the ^^Atlantic basin" will be nearly double the 
 "width of the Albany pier, with twice the depth of lots; which, to- 
 gether with all the before mentioned advantages, and with a New 
 York location, we think fully justifies the estimate. 
 
 Recapitulation. 
 
 "Valuation of the basin, as per statement $710,630 00 
 
 Do. 540 lots, 893,650 00 
 
 $1,604,280 00 
 
 Deduct. 
 
 Cost of landsj per statement $152,600 00 
 
 Do. docks, bulkheads and piers ... . 199,609 43 
 Do. grading, basin, piers and lots 272,317 64 
 
 624,527 07 
 
 Showing a gain or surplus of $979,752 93 
 
 It is estimated that the docks, bulkheads and piers can be built 
 and ready for use in twelve to fifteen months after the work is 
 conimi^nced, if ample means are in hand for prosecuting the work 
 -with ordinary despatch. 
 
 Theexcavation of the ground under the basin, and grading the 
 piers and lots, will require some eighteen to twenty-four months;, 
 but most of the excavation can be the last work done, without dam- 
 age or detention to the company. All the centre and easterly part 
 of the basin can be excavated, as well as most of the lots graded, 
 after all the docks and piers are finished and occupied, so that the 
 same can be a source of income as soon as completed. 
 
137 
 
 [32 
 
 It is designed by the company, after first constructing their other 
 'works, and when a sufficient amount of their capital stock shall 
 have been subscribed for, to erect a hydraulic dock within their 
 basin for taking up the largest class of vessels, either merchant, 
 steam or government vessels. This is much needed, and would be 
 a source of additional income to the company. 
 
 In conclusion, we cannot but remark tlio striking dilTerence which 
 the splelidor of our many spacious halls, hotels, the exchange, 
 custom-house, banking houses and public works present, contrasted 
 "with our ordinary shipping accommodations. We see that the lat- 
 ter branch of improvement has not kept pace with the former. It 
 is even behind most of the Atlantic cities, while in other improve- 
 ments we far surpass any city in the United States. 
 
 A compendium of the objects of the Atlantic Dock Company is 
 thus presented, with a view to invite a candid investigation of 
 them on the part of those who feel an interest in any public im- 
 provement calculated to advance the general prosperity of our city 
 and elevate her commercial character. More could be urged in 
 favor of this enterprise; but as the present object is only to bring 
 forward for consideration a few of the most prominent points of 
 advantage and importance anticipated from the undertaking, there 
 is merely appended the following certificates and opinions of gen- 
 tlemen who know the wants of our commercial community in this 
 respect, and who are conversant with these matters, and among 
 "whom are some of our most eminent merchants, bankers and scien- 
 tific men. 
 
 City of Bjiooklyn, ? 
 Cmnty of Kings, State of J^ew York. ^ 
 
 The undersigned, Willard Day, city surveyor for the city of 
 Brooklyn, aforesaid, do certify that I have recently made minute 
 and accurate surveys and soundings of the land and water front on 
 the East river, between the South Ferry and Red Hook Point, with 
 particular reference to the construction of docks, piers and basin, 
 for the accommodation and use of the European steamships and 
 other merchant vessels. And I further certify, that I find sufficient 
 depth of water on the water line and within the proposed pier (as 
 shown on the plan or diagram annexed) for the entrance of the 
 largest cUss of steamships, and that the land forming the bed of 
 the river within the basin is of a sandy and loamy bottom and easy 
 of excavation, which will be required for the filling in and grading 
 of the piers. 
 
 And further, having been requested to give my opinion as to the 
 feasibility of the proposed improvement, and the fitness and adap- 
 tation of this ground and water front for such a work, I do most 
 unhesitatingly give it as my unqualified opinion, that, in a com- 
 mercial point of view, no improvement in our harbor is so much 
 needed as a basin for the safe mooring of the large steamships and 
 other merchant vessels, and a dry dock, for repairing the same in 
 
[32] 
 
 138 
 
 case of accident, whereby they would require to be taken out of 
 water. And, as to location for this object, I can say that I am. 
 thoroughly acquainted with all the water front of our city, and the 
 soundings around the water line of the same; and that there is not 
 so desirable a location on the Brooklyn or New York shores as the 
 one in question, taking into view safety and convenience with easy 
 access. In fact, no place can be better adapted; and, considering 
 the present prices of property around our water front, there is no 
 place where this work can be brought forward with so little 
 expense. 
 
 WILLARD DAY, 
 City Surveyor. 
 
 Dated October 23, 1839. 
 
 City of New York, ) 
 October 28, 1839. ] 
 
 This certifies that the above named VVillard Day is known to the 
 undersigned as a competent surveyor, and that the utmost reliance 
 may be placed on any survey or statement of facts made by him. 
 
 D. B. DOUGLASS, 
 Professor engineering, JV. Y. University. 
 
 City, County, and State of New York, } 
 JYovember 13, 1839, J 
 
 I certify that I now am and have, for several years last past, 
 been in the naval service of the United States government, in 
 making surveys and soundings at various ports along the coasfof 
 the United States; during which time I have made accurate and 
 minute surveys and soundings in and around the harbor of New 
 York, including the shores of Brooklyn and New Jersey; and that 
 I am acquainted with the East river channel, (commonly called 
 Buttermilk channel,) on the easterly side of Governor's island. 
 And that this channel, protected as it is by New York, and Brook- 
 lyn shores and Governor's island, forms the safest anchorage ground 
 for the protection of vessels from gale winds in this harbor. And 
 I have no hesitation in saying, that I consider this location for the 
 proposed basin for the safe mooring of merchant vessels, is de- 
 cidedly the best one in New York harbor. 
 
 THOMAS R. GEDNEY, 
 Lieutenant commanding on Coast Survey, 
 
 City or Brooklyn, } 
 October 28, 1839. J 
 
 The undersigned fully concur in the within opinion given by 
 Willard Day, esquire, and can cheerfully add, as our unqualified 
 
139 [ 32 ] 
 
 opinions, that the proposed basin improvements in our harbor for 
 the safe mooring of merchant vessels, so as to atTord protection 
 against damages by ice and fire, is a work much needed, and that 
 the wants of the commercial interest will fully justify such an ex- 
 penditure in view of a profitable investment. 
 
 JEREMIAH JOHNSON, 
 Late Mayor of the city of Brooklyn^ 
 GEORGE WOOD, 
 DAVID LEAVITT, 
 JONATHAN TROTTER, 
 CHARLES ROWLAND, 
 COE ^. DOWNING, 
 WILLIAM R. DEAN, 
 N. B. MORSE, 
 GEORGE HALL, 
 CYRUS P. SMITH, 
 JAMES E. UNDERHILL. 
 
 City of New York, } 
 JVovember 19, 1839. J 
 
 The undersigned concur in the opinion that the basin improve- 
 ments with piers is a work much called for, and that the proposed 
 location is a suitable one. 
 
 NATHANIEL L. GRISWOLD, 
 GRINNEL, MINTURN & Co., 
 GEORGE T. TRIMBLE, 
 ANDREW, FOSTER & SONS, 
 GOODHUE & Co., 
 E. K. COLLINS & Co., 
 JOSIAH N. CLARK, 
 JOSEPH FOULKE & SONS, 
 CHARLES H. MARSHALL, 
 SCOTT & MORRELL, 
 HOWLAND & ASPiNWALL, 
 BOORMAN, JOHNSTON & Co. 
 
 THE JACKSON INSURANCE COxMPANY, of the city of N. York, 
 
 By A. B. Neilson, President. 
 
 THE NEPTUNE INSURANCE COMPANY, 
 
 By Thomas H. Merry, Vice President. 
 
 JOHN H. HOWLAND, SON & Co., 
 WILLIAM W. DEFOREST & Co., 
 J. J. BOYD. 
 
 CHARLESTON INSURANCE AND TRUST COMPANY, 
 
 By S. D. Dickinson, Vice President. 
 
140 
 
 THE TRITON INSURANCE COMPANY, 
 
 Ey Robert L. Pattebson, President. 
 
 A. G. & A. W. BENSON, 
 AYMAR & Co., 
 
 BENJAMIN DEFOREST & Co , 
 DEPEYSTER & WHITMARSH, 
 WOLFE & CLARK. 
 
 * I concur in the above and wish the space to be occupied by 
 resselsjto be excavated twice the size, with three entrances instead 
 of one. 
 
 WALTER R. JONES, 
 Vice President of the Atlantic Insurance Company of JVew York. 
 
 D. B. DOUGLASS, 
 FITCH & Co , 
 RICHARD IRVIN, 
 WADSWORTH & SMITH, 
 ABRAHAM BELL & Co. 
 
 . W^ASHINGTON MARINE INSURANCE COMPANY, 
 
 By Jacob Harvey, President. 
 
 OCEAN INSURANCE COMPANY, 
 
 By Abraham Ogden, President. 
 
 BOONEN GRAVES & Co., 
 TALBOT, OLYPHANT & Co., 
 
 E. D. HURLBUT & Co., 
 WILLIAM COUCH, 
 SAMUEL P. ROBINSON, 
 W. NEILSON, 
 PETER STAGG & Co. 
 
 MERCHANTS' MARINE INSURANCE COMPANY, 
 
 By Thomas Hale, President, 
 
 UNION INSURANCE COMANY, 
 
 By Jeremiah P. Tappan, President, 
 NEW YORK INSURANCE COMPANY, 
 
 By F. B. Satherthwaite, Asst. Pres. 
 THE MUTUAL SAFETY INSURANCE COMPANY, 
 
 By Zeb Cook, Jr., President, 
 
 JOHN T. ELWELL, 
 BARCLAY & LIVINGSTON, 
 WILLIAM WHITLOCK, Jr., 
 ALLEN & PAXSON, 
 STURGES & CLEARMAN, 
 MOSES TAYLOR, 
 
 * Since tbii tignatore has been added the sixe of the basin has been enlarged. 
 
141 
 
 HECKSCHER, COSTER & MAT- 
 FIELD, 
 EZRA LEWIS, 
 
 TUCKER & LAURIES, • 
 
 E. Si G. W. BLUNT, 
 
 J. & N. BRIGGS, 
 
 CHRISTMAS, LIVINGSTON & 
 PRIME 
 
 JONATHA^ OGDEN, 
 
 NEVINS, TOWNSEND & Co., 
 
 JAMES D. P. OGDEN, 
 
 WILLIAM KEMBLE, 
 
 BROWN, BROTHERS & Co., 
 
 C. BOLTON, FOX & LIVING- 
 STON, 
 
 GRACIE & SARGENT, 
 
 ROGERS & Co., 
 
 LE ROY & PERRY, 
 
 A. G. HAZARD & Co., 
 
 PRIME, WARD KING. 
 
 E. 
 
 Statement of the value of merchandise warehoused at the ports of 
 the United States^ from August 6, 1846, to September 30, 1848. 
 
 Philadelphia $6,017,440 
 
 Oswego 1,186,177 
 
 Gloucester 5,069 
 
 Passaraaquoddy i- 8,644 
 
 Baltimore 1,274,827 
 
 Newburyport .* 47,009 
 
 Detroit 6,153 
 
 Niagara 28,356 
 
 Boston : 9,308,721 
 
 Bristol 128,790 
 
 Fairfield 3,983 
 
 Burlington 210,391 
 
 Fall River 11,846 
 
 Oswegatchie 1,365 
 
 Norfolk 52,008 
 
 Portsmouth, N. H 85,414 
 
 Mobile ' 36,648 
 
 Portland 666,582 
 
 Bath 83,313 
 
 New Orleans 2,579,634 
 
 Note.— On page 130, for 42 438-1000 aces, read 40 86- 100 acres. The diagram htvi«jj 
 b«en reprinted and altered to coDform to a later survey. 
 
[32] 
 
 142 
 
 Elizabeth City 5,937 
 
 Savannah 26,195 
 
 Providence 46,592 
 
 • Castine 12,232 
 
 Rochester 55,105 
 
 Plattsburg 51,370 
 
 New York 20,546,250 
 
 Louisville 7,034 
 
 Bangor ^ 59,637 
 
 Charleston 411,307 
 
 Buffalo 14,362 
 
 Salem. 452,799 
 
 New Bedford 597 
 
 Georgetown, D. C 60,074 
 
 Marblehead 1,231 
 
 Alexandria, 47,538 
 
 Plymouth, Mass 676 
 
 Richmond , 26,733 
 
 Wiscasset 4, -352 
 
 Middletown 33,904 
 
 St. Louis 56,228 
 
 Belfast 34,050 
 
 Jacksonville 394 
 
 Wilmington, N. C 3,769 
 
 Galveston, Texas 184,004 
 
 New Haven 49,568 
 
 43,934,308 
 
 Goods sent to Unite^ States warehouses^ {unclaimed.) 
 
 New York, returu of collector. $14,617,658 
 
 Boston, estimated 6,422,224 
 
 Philadelphia 946,542 
 
 Baltimore 200,530 
 
 New Orleans 405,776 
 
 22,592,730 
 
 Showing the total amount of merchandise sent to warehouses at 
 the above ports, from August 6, 1846, to Septembtr 30, 1848, $66j- 
 527,038. 
 
 This is an estimate as to Boston, including stenmcrs, and as ta 
 Philadelpliio, Jidltiinore and New Orleans, ex<*luding rtcamofs; in 
 all the other ports no estimate has been made as to unclaimed 
 goods. 
 
143 
 
 [32] 
 
 • F. 
 
 Instructions to commissioners to examine certain warehouse systems 
 of Europe^ with their report tJiereon^ and a tabic of the accompa- 
 nying appendices. 
 
 Gentlemen: You will, with all convenient despatch, visit the 
 warehouses of London, Liverpool, and Birkenhead, and procure 
 the following information at each place: 
 
 1st. The number of such warehouses where foreign imports are 
 stored, and how far separated into distinct stores. 
 
 2d. The description of goods thus stored, and how far there are 
 separate stores for ditferent descriptions of goods. 
 
 3d. A description of the stores; how, and of what materials built; 
 number of stores, and depth, and extent of cellars; how far they 
 are fire proof, and to what extent erected on arches without tim- 
 ber; how many of them are immediately upon the water, and how 
 many distant therefrom, and how far; the convenience of loading 
 and unloading goods to and from them; the depth of water at the 
 docks or basins; the nature and position of the hoisting apparatus, 
 whether by steam or otherwise. • 
 
 4th. Whether the goods are insured, and how, and at what rates, 
 and the means u^ed to guard and protect the goods from combus- 
 tion, and .the building from fire and accident; how and at what 
 times fires are permitted, or lights introduced, and in what manner. 
 
 5th. You will inquire particularly how far, and to what extent 
 iron has been introduced, either for roof, rafters, joists, or other- 
 wise, as well as the material for flooring; the expense of such 
 buildings; the insurance, if any, on such warehouses, and the goods 
 stored therein. 
 
 6lh. The location of custom-house, appraisers' stores, and ware- 
 bouses. 
 
 7th. How, and for what terms, and at what rate of rent the ware- 
 houses are leased, and how far they are public or private ware- 
 •. houses, and whether of both descriptions; how far merchants are 
 ^permitted to have the custody of their own goods, and especially 
 of dry goods, in their own warehouses, and how far the govern- 
 inent has the direction, control, or supervision of such goods or 
 warehouses. 
 
 8th. The amount of goods stored, giving the description, as far 
 as practicable, and the quantity and character of each; the rate of 
 storage; the usual, and the average period of storage; the length 
 of time the goods are permitted to remain in the warehouse without 
 I the payment of duties; the distinction and separation in location, 
 or otherwise, of warehouses designated for goods entered for con- 
 sumption, or for re-exportation. 
 
 9ih. The mode of entering goods at the warehouse; copies of 
 such entries and of all the forms used for entering gooH?; how far 
 sub-divided into parcels; the form of certificate given to the person 
 , who has entered goods in the warehouse; copies of such certificates, 
 ill and how they are used as a pledge for obtaining money; and, at 
 
[32] 
 
 144 
 
 what rate of interest loans are made*on such certificates, compared 
 with other securities at the time; whether endorsers are required 
 in such cases; whether such loans are made by the Bank of Eng- 
 land, or by any particular class of bankers or brokers upon such 
 certificates, and the aggregate of such loans, as far as practicable. 
 
 10th. The aggregate of goods warehoused at each of these places, 
 and in what number of stores, and of what dimensions. The dif- 
 ference, if any, between the form of entering for consumption and 
 re-exportation, together with the character of the proof required 
 in order to obtain a drawback of duties; as also, removal of car- 
 goes from port to port coastwise, or by railroads or canals to the 
 interior, and copies of all bonds given for duties or otherwise, in. 
 connection with warehoused goods; how far the bonds are entirely 
 dispensed with where the goods are deposited in public ware- 
 houses, and whether the duties are exacted if the goods should be 
 consumed by fire in such warehouses, or destroyed on the way to 
 or from them. 
 
 11th. A full description of the books kept at such warehouses, 
 and by what number and character of clerks and ether officers, and 
 how the labor is perforrxied, including truckage, drayage, loading 
 and unloading; shipment»and exhibition of goods, whether by 
 sample or otherwise, and how and to what extent merchants using 
 such stores have counting houses only, and in what manner mer- 
 chants and their clerks are admitted into such stores, and how far 
 they are permitted to have access to the goods. 
 
 12th. A full description of the official names and duties of all 
 persons transacting the public business in such warehouses, with 
 compensation paid each. 
 
 13th. The hours within which the warc'houses are kept open, 
 their connection ;^ith the water used for extinguishing fire, and 
 what articles are considered combustible or perishable and exclud- 
 ed from warehouses, and how or where the combustibles or perish- 
 able articles i^ve kept, and for what length of time. 
 
 14th. The actual expense of warehousing goods and of keeping 
 them in warehouse, distinguishing the different kinds of goods, as 
 dry goods, hartiware, groceries, wines, liquors, &c., and what portion 
 of the imports are not warehoused at all, either in public or private 
 warehouses, under any supervision or control of the government, 
 hnd how the free goods are warehoused, as also goods that are un- 
 claimed, together with the disposition of the same; as also goods 
 that have paid the duties, after the payment has been made.j 
 
 15th. How far the warehouses ^re separated into distinct stores, 
 and tlie character of the walls and separation so as to prevent the 
 extending of fire from one to the other; as also the location with 
 a view to air, ventilation, access, light, &c. 
 
 16lh. How far marine or other railways are used for placing 
 goods in the warehouses, and the length of time occupied in ware- 
 housing cargoes of goods, as well as in shipping thtm from the 
 warehouses, together witli the delay Oii this account and detention 
 of vessels, a^id what portion of the time of a vessel is taken up in 
 depositing and receiving goods from such warehouses; and how far 
 
145 
 
 [32] 
 
 and for -what time, and what place and under what guards, a vessel 
 is permitted to be used as a warehouse. 
 
 17th. If on arrival at a second port, the goods are warehoused, 
 the forms required, and the necessary certificate for cancelling bond 
 at first port. If again shipped, the variation in the preceding 
 forms, if any. 
 
 18th. Goods exported, whether under the custody of an officer, 
 and the draymen, porters, &.c.; whether under the sole control of 
 the government. 
 
 19lh. Packages in bad order, how repaired, re-packed, &c., and 
 how far the merchant is allowed the control and supervision of such 
 labor. Whether liquors, grain in bags, sugar, &c., can have the 
 description of packages altered, and how. Liquors, how transport- 
 ed to secure the article from adulteration; if cased, by whom ? mer- 
 chant or government. 
 
 20th. Penalties to guard against violation of warehouse law^s; are 
 securities required from storekeepers or those having custody of 
 goods; if so, amount of such security, &c. 
 
 21st. Guards against burglary, thefts, &c.; checks on the store- 
 keepers so as to truly ascertain the disposition of goods entrusted 
 to their custody, the manner of keeping their accounts, how often 
 examined to test their correctness, and by whom? how an exami- 
 nation is m.ide of the goods on hand; and how often; the forms of 
 their accounts; the expenses of storage, &c., how paid and to whom; 
 and system used to secure accountability in the collecting agents, 
 fees for bonds, certificates and orders for receipts and delivery, 
 their amount, and how collected; the different forms for the receipt 
 and delivery of merchandise, and difference, if any, for consump- 
 tion, export or interior transit. 
 
 22d. How and under -what restrictions, goods are transported by 
 railways and c nals; guards against frauds, burglary, &c.; whether 
 if an examination of the goods has been made at the first port of 
 entry, a second examination is required at the place of consump- 
 I tion, the form of certificate required to accompany such goods, and 
 I whether duty is assessed at the first port, or on arrival at place of 
 ' consumption, and when and where paid. 
 
 23d. At whose risk the goods are during such transit, whether 
 aties are exacted if the goods are destroyed by fire or other acci- 
 dents of navigation or travel, and who bears such loss. 
 
 24th. What deductions, if any, are made for leakage, wasting, 
 &c., during transit or on the voyage of importation, and under what 
 restrictions leakage or loss by weight is made a part of damage 
 caused by stress of weather. 
 
 25th. What security is required against the change or adultera- 
 tion of goods in transit from one district to another. 
 26ih. What returns, statistical or otherwise, and statements are 
 isde, and how often, and at what offices reports of the business 
 • ne are made up; get forms of these returns, &c. 
 27th. What data these returns are made from; how they come to 
 ne office where . they are used in making up the statement; if sub- 
 let to alteration in any manner thereafter. 
 10 
 
[32] 
 
 146 
 
 28th. If these data have any connection with the certificate or 
 ^?s'a^^ant issued as representative of the goods; on what data that 
 certificate is issued. You will also make all such further inquiries 
 as you may deem useful in connexion with the warehouse system, 
 or our foreign commerce, and suggest such improvements as you 
 may deem advisable. It is not in the powder of this department to 
 allow you any extra compensation for these services, but your 
 actual expenses will be paid, including indispensable clerk hire, 
 and an amount not exceeding $100, as you may find necessary for 
 the purchase of books to aid you in your labors, which books you 
 will bring on to the Treasury Department at Washington. 
 
 You will be expected to report in writing, together or separately, 
 or both, the result of your inquiries to this department, on or be- 
 fore the 20th of October next, and to come on at the same time to 
 Washington city, for consultation with this department. 
 
 Your expenditures must be as economical as is consistent with 
 the proper discharge of your duties. 
 
 Very respectfully, your obedient servant, 
 
 R. J. WALKER, 
 Secretary of the Treasury i 
 
 Mr. C. C. WaldeN and 
 Mr. D. P. Barhydt. 
 July 29, 1847. 
 
 New York, July 31, 1847. 
 
 If Messrs. Barhydt and Walden can certainly reach here by the 
 30th October, their examination of the w^afehouse system may be 
 extended to Havre, France. 
 
 R. J. WALKER, 
 Secretary of the Treasury. 
 
 Washington Citv, JSTovemher 29, 1847. 
 
 The undersigned, in compliance with the preceding instructions, 
 dated 29th and 31st July last, sailed from Boston on the 1st of 
 August; visited the several ports of London, Liverpool, Birken- 
 head, Antwerp, and Havre; and, returning, left Liverpool on the 
 5th of October, reaching the United States on the 19th of the same 
 month. 
 
 From the short time given for the investigation of the different 
 warehousing systems, it was impossible to enter fully into all the 
 minutia' of detail at all the ports, as contemplated in the instruc- 
 tions. 
 
 As the forms were most in harmony with our system, attention 
 was particularly directed to a thorough examination into the man- 
 ner of collecting the revenue at the different English ports namedi 
 
147 
 
 [32] 
 
 and the duties of the respective officers connected therewith. To 
 the warehousing of dutiable merchandise was especially devoted 
 the time and attention necessary to an understanding of the system 
 in all its details. A system involving the security of so vast an 
 amount of merchandise, and one which, as there practised, while it 
 furnishes the most ample security to the revenue, affords increased 
 facilities to commerce, and giving that nation almost a monopoly 
 of the carrying trade of the world, would seem to realize the hap- 
 piest effort of the commercial genius of Great Britain. 
 
 At Antwerp and Havre such general information as time permit- 
 ted was collected, and will be found embodied in the report and 
 appendices. 
 
 The replies to the interrogatories contained in the instructions 
 have been placed in the numerical order in which they are there 
 stated, that being most convenient for reference. 
 
 1. In Great Britain, the business of warehousing is left entirely 
 to individual enterprise; the commissioners of customs, in whom 
 the management of the collection of the revenue is vested, under 
 the control of the Lords of the Treasury, stating generally the 
 description of stores, fastenings, &c., which they consider requisite 
 for the purpose, and all such stores eligibly situated are by them 
 admitted to be bonded warehouses, placed under the joint lock of 
 the customs and storehouse proprietors, and are free for the storage 
 of dutiable goods. 
 
 From the great rise and fall of the tide, it is almost impossible 
 for vessels to discharge at open piers in a tide-way as with us. 
 This has led to the construction of artificial basins, with tide-gates, 
 by incorporated companies, as in London, and by the town trustees, 
 as in Liverpool and Birkenhead, for the purpose of giving greater 
 facility and despatch to business. In London these docks belong 
 to three companies with large capital, viz: the East and West 
 India, London, and St. Katharine's Dock Companies, whose busi- 
 ness it is to furnish labor for the discharge and loading of vessels, 
 to store the goods and perform all labor connected therewith. 
 They have constructed around their docks or basins large ware- 
 louses, entirely fire-proof, with cellars fitted for storage of every 
 description of merchandise, and with every facility for sampling 
 and arranging the goods, and for public sales. 
 
 These advantages of situation give to these companies almost a 
 monopoly of the business — they storing free as well as dutiable mer- 
 chandise. The government further facilitates them by placing in 
 each dock a corps of officers, to do the custom-house business con- 
 nected therewith. 
 
 These docks being somewhat distant from the seat of business, 
 the companies provide, in addition, large warehouses in the city, 
 to which they transport any merchandise required, without extra 
 charge to the owner. And generally, from their large means, they 
 are enabled to grant greater facilities than individuals. Their war- 
 rant or receipt for merchandise, for the same reason, is as current 
 as any other security in the market, and loans are made on them at 
 the lowest rates of interest. 
 
[32] 
 
 148 
 
 At Liverpool and Birkenhead, the ownership of the docks is in 
 the hands of the city or town authorities, who select a portion of 
 their number, who, with a like number selected by merchants pay- 
 ing dock dues, constitute the board for the management of the 
 docks. In Liverpool the basins have, with but one exception, only 
 sheds for the temporary protection of goods from the weather 
 "while loading or discharging; the merchandise being stored in 
 private bonded warehouses in different parts of the city. The ex- 
 ception referred to is the Albert dock, which has large warehouses 
 attached, after the London plan, and which has but lately been 
 completed. The docks at Birkenhead are not yet finished; they 
 are to have warehouses attached, which will be made bonded 
 stores. Owing to some difficulties of title, the work has been de- 
 layed, but will probably soon be completed; when so, the Birken- 
 head docks will, probably, not be inferior to any similar establish- 
 ments in existence. 
 
 Plans of the docks at the different ports are annexed. See ap- 
 pendices A, B, C, K 2, and W. 
 
 The warehouses at the different basins are built, as will be seen 
 by reference to the map, in large stacks, subdivided into stores 
 convenient for the storage of different descriptions of goods, con- 
 taining sample rooms, &c., the communications between the different 
 subdivisions being closed at night for security against fire. 
 
 There is also in each port, a store attached to the custom-house, 
 designated as the queen's warehouse, to which all goods that may 
 be seized for violation of law, unclaimed passengers' luggage, and 
 surplus stores of ships, are sent; but this store is not used for ware- 
 housing merchandise. 
 
 2. The articles thus stored consist chiefly of foreign imports 
 paying the higher rates of duties, and those bulky articles paying 
 low duties, on which the expense of frequent removals bears hea- 
 vily. Separate stores are generally provided for sugar, molasses, 
 tobacco, teas, silks, cinnamon, indigo, and coffee, or parts of dif- 
 ferent stores so constructed as to be most convenient for storage of 
 these articles, security against combustion, gaining easy access, 
 sampling, &c., keeping in view the greatest economy of labor. 
 Goods prohibited for home consumption are permitted bylaw to be 
 warehoused, such goods being marked prohibited, and kept separate 
 from those entering into consumption. 
 
 The refining of sugar being allowed in bond, the commissioners 
 of the customs have power to make sugar-refining houses bonded 
 warehouses for such refining. 
 
 The practice of making frequent changes in packages of goods, 
 under the permission of the commissioners of the customs, creates 
 a necessity for enlarged storage room. 
 
 For the arrangements for storing different descriptions of goods 
 in the East and West India docks, London, .see appendix W. 
 
 3. The warehouses in the East and West India and London docks 
 in London, are constructed in a substantial and fire-proof manner, 
 the roofs of slate or tile, and the doors and windows of iron. The 
 lower floors are generally of stone, on arches sustained by pillars 
 
149 
 
 [32] 
 
 of stone or iron; the upper floors are of wood, sustained by wooden 
 pillars. The stores in these docks are of different dates of con- 
 struction, the more modern ones embracing the most approved 
 modes of building at the time. See appendix W. 
 
 In the St. Katharine's dock, the stores having been more recently- 
 built, are generally of a better description, the lower stories being 
 on arches supported by iron pillars, and the floors of the second 
 story of iron plates. Underneath all, are cellars for the storage of 
 liquors, with arched roofs, supported by iron or stone columns. 
 These ci liars are of immense extent, and, in the London dock alone, 
 comprising twenty-two acres. The floors are fitted with iron skids 
 for the stowage of the casks, and their easy movement from one 
 part to another. 
 
 On the piers in these docks are also constructed sheds for the 
 protection of merchandise while discharging and loading, and for 
 custom-house examination. These sheds are supported generally 
 by iron columns, and in some instances have iron roofs, and rail- 
 ways laid through them for the more convenient removal of mer- 
 chandise by hand trucks. 
 
 The other bonded warehouses are private stores of fire-proof con- 
 struction, within which no offices or counting-rooms are allowed, 
 built to comply with the circular of the commissioners of customs, 
 as per appendix L. 
 
 The stores in the Albert dock, Liverpool, (the only dock having 
 warehouses at that port,) the undersigned think the most perfect in 
 every respect which they visited, being built entirely of stone and 
 iron, no wood whatever entering into their construction. They are 
 built around the basin, five stories in height; the floors are of tile, 
 laid on arches throughout, supported by iron and stone columns, 
 the space between the bricks and tile being filled with concrete. 
 The walls are three feet in thickness at the first story, diminishing 
 to eighteen, inches at the roof — the latter being of tile, and the 
 party walls rising four feet above it. The second floor projects, as 
 in St. Katharine's dock, to the water's edge, with a hatchway in 
 the intervening space between the water and the main building; 
 goods are thus by cranes taken from the vessel, and placed w^ithin 
 reach of the hoisting apparatus. The height of this ceiling being 
 increased to admit the working of the crane under it, the pillars 
 are notched to admit of temporary floors being laid, preventing the 
 waste of room that would otherwise take place. 
 
 The private warehouses at Liverpool are of the same construc- 
 tion generally, as in London; the transient sheds referred to in 
 No. 1, are built of brick with tile or slate roofs. 
 
 The warehouses at Birkenhead, are in progress of construction; 
 for particulars of which, see appendix C. 
 
 The hoisting apparatus at all the docks in England, was the or- 
 dinary crane to hoist from the vessel, and in some instances, to 
 raise and lower from and to the vaults; but the general plan in the 
 stores was by the ordinary wheel and fall, in general use in this 
 country. 
 
 The depth of water in the Liverpool docks will be seen by ref- 
 
 iV 
 
[32] 
 
 150 
 
 erence to appendix Bj in the London dock, appendix A; in the 
 St. Katharine's, D; in the Birkenhead, and in the East and 
 West India dock, London, W. 
 
 For descriptions of these docks more in detail, and for full par- 
 ticulars concerning location and construction of warehouses, capa- 
 city of stores, &c., see appendices A, B, C, K', K% and W. 
 
 4. In the private warehouses, neither lights nor fire are permit- 
 ted by the customs; but in their docks, the regulation of the mat- 
 ter is left to the dock companies. In their warehouses it is strict- 
 ly forbidden; but it is permitted in the offices and on board the 
 vessels laying in the docks, under close restrictions. ''No lucifer 
 matches, or other articles of an inflammable nature, are permitted to 
 be housed;" neither are pitch, tar, rosin, gunpowder, lucifers, tur- 
 pentine, woollen rags, or waste, or cotton waste, hay or straw, al- 
 lowed to be landed in the docks. Should any hay or straw, pitch, 
 tar, rosin, or turpentine, be brought in for ship stores, the articles 
 may be put on board; but must not be lodged on the quays. In 
 the vaults, lamps are permitted. In each dock there is a day and 
 night police always on duty, and a certain number of their ser- 
 vants are drilled to work the fire engines belonging to the compa- 
 ny. The organization is complete and perfect, and every means 
 used, as will be seen by reference to their regulations, to guard 
 against and extinguish fires; tools are at hand to scuttle vessels if 
 it be necessary, and they are subject to the most severe regulations 
 whilst in dock; this severity being absolutely requisite, as a fire, 
 occurring at low tide and once obtaining the mastery, could not be 
 checked till all the shipping were destroyed or sunk. 
 
 The government not being warehouse proprietors in any way, 
 the question of insurance lies solely between the importer and 
 store owner. The superior construction of the stores in the docks, 
 and the known vigilance exercised by those companies, makes the 
 rates of insurance on goods deposited there, less than \\^en in other 
 stores. For ordinary merchandise in private bonded stores, the 
 rates average 37J ceRts for $100, while in the docks, it is stated, as 
 will be seen by reference to appendices D and W, to be from 7J 
 to 12^ cents per $100. As far as could be ascertained, the general 
 custom was to insure. For further particulars, as regards the pre- 
 vention and extinguishing of fires, see appendices A, K% K'^ 
 and W. 
 
 6. In the dock warehouses originally constructed, iron was not 
 used as a material for building, being only used in some cases for 
 braces to strengthen; but in those more lately built, it has entered 
 to some extent into the construction for rafters, joists, and floor-l 
 ing; for pillars it has been more generally used; the St. Katha-I 
 fine's dock, in London, and the Albert dock, at Liverpool, using 
 iron pillars filled io with brick, as the support, in most cases, to the 
 second floor. The London dock company have also used it to a 
 considerable extent, for pillars in the last vaults constructed. The 
 sheds on the dock piers at London, are generally supported by iron 
 columns, as previously mentioned ; and the intention is hereafter to 
 increase its use, experience having demonstrated, from the use made 
 
151 
 
 [32] 
 
 of it in constructing the large railway stations, that it is the light- 
 est and best material for large sheds and roofs. The flooring io the 
 warehouses is usually made with reference to the character of the 
 goods to be stored; where a smooth surface is very requisite for the 
 preservation of the article, iron has been somewhat used. In the 
 Albert docks, before mentioned as combining the most modern im- 
 provements, tile has been used, laid on concrete made perfectly 
 smooth, for sugar and molasses; such a floor, or one of stone slabs, 
 being considered the best, the drainage requiring i^ to be frequent- 
 ly scraped and cleaned. 
 
 The buildings are kept insured by the proprietors, the rate being 
 from one-sixth to two-sixths sterling per cent. The merchandise 
 is generally insured; see No. 4. 
 
 It is difficult to ascertain the cost of the difl'erent docks, they 
 having been constructed at difl'erent periods. The cost of the Al- 
 bert dock was i:3l8,000. 
 
 6. The custom-houses in London and Liverpool are near the 
 wharves, and in the vicinity of the principal portion of the ware- 
 houses. Appraisers' stores are not known, the appraisement of 
 goods being made by the landing officer at the time of their land- 
 
 7. The storage of merchandise in bond in England, as stated in 
 No. 1, is entirely a private business, the government having no in- 
 terest in any stores or warehouses, except in the store known as 
 the Queen's warehouse, appropriated solely to the storage of seized 
 goods, stores or crown property, and with the single further ex- 
 ception of tobacco warehouses. 
 
 This article being subject to the very enormous duty of 9^. per 
 pound on manufactured, and 3^. per pound on unmanufactured, and 
 thus ofl*ering great temptations for frauds, as a measure of safety, 
 the government have hired buildings in the docks of London, and 
 some equally safe places in other ports, under the sole control and 
 the custody of their own officers. Experience has demonstrated, 
 however, that the property would be equally safe under the usual 
 restrictions; and we were informed that the commissioners of the 
 customs contemplated placing it on the same footing as other 
 goods. 
 
 On the arrival of a vessel, the consignee of her cargo may select 
 any bonded warehouse for its storage. The charges for such storage 
 and labor being a matter of bargain between the parties, competition 
 ensures the lowest prices, and thus enables bonded goods to be 
 stored at the lowest rates. Merchants consequently prefer having 
 their goods in bond, and so common is the custom, that as a general 
 rule, the stock of dutiable foreign imports in Great Britain, except 
 those quantities withdrawn for retail, may be ascertained by the 
 quantity in bond on custom-house books. 
 
 The bonded stores are under joint lock of the customs and the 
 warehouse proprietor, the importer, unless he be at the same time 
 the store owner, having no custody; the store is under the charge 
 of a customs officer known as a locker, who receives, delivers, and 
 keeps account of all goods coming in or going from the store. 
 
[32] 
 
 152 
 
 The warehouse proprietor is allowed at any time during business 
 hours to have access to any goods stored on his premises, but the 
 goods cannot be in any way changed from their original character 
 "without the previous permission of the commissioners of customs; 
 they may, however, be changed from warehouse to warehouse; and 
 from one port to another without payment of duty, under the for- 
 malities hereinafter set forth. 
 
 8. The amount of goods in bond in the different warehouses it 
 was impossible to ascertain with any degree of correctness; but, 
 when the capacity of the stores of the dock companies, and the 
 large number of other stores used for that purpose, are considered, 
 it must necessarily be very great. The capacity of the warehouses 
 in and connected with the docks in London may be estimated at 
 600,000 tons. Many free goods being stored by these companies, 
 the dutiable quantity could not be estimated. 
 
 For the rates of storage in London docks, see Appendix A. 
 
 For do in St Katharine, D. 
 
 For do in Queen's warehouse, M. page 337. 
 
 For do in Albert's dock, B. 
 
 For do in East and West India W. 
 These rates are generally higher than in private stores, but the 
 advantages of greater security in storage, and facility of access to 
 the property, with cheaper insurance and greater despatch in busi- 
 ness, cause them to be generally preferred. As a general rule, 
 there is no diminution of rates of storage in consideration of the 
 lencth of time, except on wood and on wines. 
 
 Goods are permitted to remain in bond three years, at the end 
 of which time the commissioners of customs have power to extend 
 the time; which is generally done from time to time, unless in 
 cases of deterioration of property. The surplus stores of a ship are 
 not permitted to remain in Queen's warehouse over one year, they 
 being then sold for charges and duty. Dock companies have been 
 given the power by charter to sell any perishable goods for charges 
 in two months, and other goods in twelve months, first paying to 
 the customs the duty. 
 
 There is no distinction or separation of goods designed for con- 
 sumption or exportation, except in the case of goods prohibited 
 for home consumption and imported for exportation; such goods 
 are marked prohibited and stored separately. These goods, on land- 
 ing, are generally placed in the most convenient situations for ex- 
 portation, but there are no stores used expressly for that purpose; 
 what are termed export sheds in each tiock being used for the tem- 
 porary receipt and examination of goods before going on board the 
 vessel. 
 
 9. The mode of entering goods for warehousing, is by an entry 
 and two copies; one copy for the collector, and onb for the comp- 
 troller of customs; the original entry, after bond given, going 
 to the warehousing department, where it is copied into tlic land- 
 ing officer's book. These books are registered in this department 
 before being issued to the landing officer. 
 
 The importer is not required to subdivide his entry into parcels, 
 
153 
 
 [32] 
 
 unless the description of goods imported renders it necessary. . A 
 separate entry is made for different descriptions of goods, however, 
 as sugars, nutmegs, liquors, 8i.c. 
 
 Separate landing books are prepared at the custom-house for 
 free, dutiable, and for warehouse goods, the warehouse entry always 
 giving the store to which the goods are going. Into these books 
 the particulars of the entry are copied, and the officer immediately 
 uHderneath makes his return, weighing, measuring and marking 
 such goods as require it, and giving in his book, a full and com- 
 plete account of the goods. 
 
 On those for warehouse, he marks the initials of ship and mas- 
 ter, the time of import and weight, if necessary. 
 
 Liquors he causes to be gauged, giving returns thereof and of 
 the proof of each cask, entering every particular in his landing 
 book. The goods are then sent to their different destinations; the 
 officer taking care that those f. r warehouse, go by proper persons, 
 and designating the route if necessary. A ticket is sent with each 
 load, and at the close of each day's business, the landing officer's 
 return is examined with the account of the locker at the store, thus 
 daily securing a correct delivery of the goods. This landing book 
 is not allowed to have any leaves abstracted or calculations erased ; 
 every leaf is stamped and must be accounted for. 
 
 Great care is taken to make it contain a perfect description of 
 the goods, as it forms the basis of all the warehouse accounts. 
 
 For particulars of the practice in detail, and for the forms of all 
 descriptions of entries and landing-book, see appendices E, G, F, 
 and W. 
 
 The certificate issued or given to the person who enters goods 
 in warehouse is issued by the party who receives them on storage. 
 As such, it is considered as evidence of property, and is further 
 secured by act of parliament, securing the holder of such certifi- 
 cate in the perfect ownership of the merchandise; for which, see 
 appendix B, page 536. 
 
 Its value, however, depends, in a great degree upon the char- 
 acter and reputation of the party issuing it. Consequently those 
 issued by the dock companies of London are entitled to the highest 
 credit. Loans are made on such certificates by all banks and 
 bankers, and not by any particular class, at the current market 
 rates for the best securities, and they rank generally as among the 
 best in the market. No endorsers are required. The aggregate 
 amount of such loans it was impossible to ascertain. For forms of 
 such certificates, see appendices A and E. 
 
 10. The aggregate amount of goods warehoused at each of the 
 ports visited, it was impossible to ascertain with correctness. For 
 the amount warehoused during the year by the East and West India 
 Dock company, see appendix W. 'Ihe amount of value of m'erchan- 
 dise in warehouse in Great Britain is estimated at $387,200,000; 
 stored at London, in docks and private warehouses, costing, as near 
 as could be ascertained, $40,000,000. s 
 
 The entire number of stores and warehouses, and their dimen- 
 signs, it was also impossible, from want of time and facilities, to 
 
[32] 
 
 154 
 
 estimate, and no recorded account could, "be found. Of the three 
 gYeat docks at London before mentioned, however, the dimensions 
 appear in appendices A, D, and W. 
 
 Different forms are used in entering goods for consumption and 
 re-exportation, as per appendices E, G, and W. In cases of re- 
 exportation of goods, a bond in double the amount of duty, with 
 one surety, is required for their delivery at the foreign port of des- 
 tinaiion, and they are carried to be shipped under the care of a 
 proper cfScer of the customs, and by such ways as he shall au- 
 thorize; otherwise they are forfeited. An entry for export may 
 be dispensed with, a certificate of bond having been given, being 
 sufficient authority for the warehouse keeper to deliver for ship- 
 ment. Goods, after entry and landing, may be entered and shipped 
 for re-exportation without actual lodging in warehouse, being con- 
 sidered as constructively warehoused; and the account taken for 
 the re-warel:ousing may serve as the account for delivtring the 
 goods for payment of duties or for shipping. 
 
 Jn cases of transportation of goods from port to port, coastwise, 
 by railway, or otherwise, twelve hours' notice in writing of the in- 
 tention to remove must be given to the warehousing officer. Entry 
 is made, and bond for delivery at the port of destination is given 
 in double the amount of duty, with one surety, specifying the mode 
 of conveyance and time allowed for the transit. By land carriage, 
 this is, in stage coaches or railways, 7 days; any other description 
 of wheel carriage, 14 days; by inland navigation, one month; 
 coastwise, in steam vessels, 14 days; in sailing vessels, not exceed- 
 ing two months. On presentation of a certificate that bond with 
 security has been given, the warehouse keeper may deliver the 
 goods for removal the same as if an entry had been made and 
 passed for the same, he endorsing the delivery on the certificate. 
 
 The officers, upon satisfying themselves that the packages are in 
 the same state as when imported, may permit them to be removed 
 without being re-weighed. Each package is to be marked with its 
 contents when practicable. 
 
 In cases of the deposit of transported goods in warehouses, for 
 which security is required, but for which the proprietor has not 
 given bond, the removal bond remains in force until a proprietor 
 of the waiL'house, or purchaser of the goods, gives a fresh bond. 
 
 When necessary, the officers at the port of arrival may call upon 
 the consignees of goods to pass the proper entries for the samer 
 
 Upon entry being made and bond taken for the removal of goods, 
 a letter of advice, cont-^ining an account of all particulars, stating 
 mode of conveyance, time allowed for transportation, marks, num- 
 bers, and description of parkages, contents, quantity and quality, 
 is transmitted from th^ port ol removal to the port of destinatipn. 
 And from the port of arrival, after entry made, is transmitted to 
 the port of removal a certified account of the goods as they find 
 them, which is noted in the books at the port of removal. If all 
 is correct, the bond is discharged. If the goods do not arrive by 
 the same conveyance named in the letter ol advice, the fact is sta- 
 ted in the certificate. 
 
155 
 
 [32] 
 
 The bond for re- warehousing of the goods may be given either 
 at the port of removal or of destination. If it be given at the port 
 of destination, a certificate thereof is, at the time of entering the 
 goods for transportation, produced at the port of removal. 
 
 If the time allowed for removal, which is according to the con- 
 veyance, as before stated, has elapsed without advice having been 
 received at the port of removal of the arrival of the goods at the 
 port of destination, the officers of the last named port are called on 
 for an explanation of the cause; and, if the merchandise has not 
 yet arrived, the matter is forthwith represented to the board of 
 commissioners of the customs for directions. 
 
 For copies of all bonds, letter of advice, certificates, and forms, 
 generally given in connexion with warehoused goods, and details 
 of practice, see appendices G, E, F, and W. The commissioners of 
 the customs, in appointing warehouses for the reception of dutiable 
 'goods, require general bond, with two sureties, from the proprie- 
 tors thereof, whether individuals or companies, for the full duties 
 of importation on all such goods as shall at any time be ware- 
 housed therein, or for their due exportation. 
 
 If the proprietor be not willing to give such security, the differ- 
 ent importers are required to give bond upon their several impor- 
 tations in double the amount of duty, with one surety. The system 
 of general bond (it possessing many advantages) prevails in prac- 
 tice. 
 
 If goods are destroyed or lost by any unavoidable accident, 
 either on shipboard or in landing or shipping, or in receiving into 
 or delivering from warehouse, or whilst in warehouse, the duties 
 are remitted. 
 
 When goods depos ted in warehouse, for which general bond 
 has not been given by the proprietor, but special bond by the im- 
 porter, are sold, the importer's bond may be given up, and that of 
 the purchaser taken in lieu. 
 
 Goods are not received back into warehouse after delivery 
 therefrom. 
 
 11. The warehouse companies were the only sources from which 
 any information in answer to this question could be derived. (See 
 appendices K', K-, A, D, and W, where a full description of the 
 books, and the number and character of the clerks and other offi- 
 cers, is given.) The labor is performed by the warehouse proprie- 
 tors; and from that source and the storage their revenue is derived: * 
 the truckage, loading and unloading, shipment and exhibition of 
 goods, &c., are all performed by them. 
 
 Merchants are allowed to take certain qunntities of goods free of 
 duty as samples, (see appendix N,) and by such samples, or by 
 comparison, sales are made by brokers or by public sale. 
 
 Counting rooms are not allowed in stores where goods are bond- 
 ed — the entire building being under the customs lock. Importers, 
 generally, have uo stores attached to their counting-houses — depo- 
 siting all their consignments with the dock companies, or other 
 warehouses — they or their authorized clerks being allowed access 
 to their goods at any time within business hours, accompan ie 
 
[32] 
 
 156 
 
 an officer of the customs; or, if they have stores, they use them 
 generally for free goods, preferring to deposite them with known 
 and established warehouse proprietors, on account of the value of 
 the certificates of deposite or warrant, as a basis for loans and a 
 facility for sales. 
 
 12. The out-door officers, transacting the customs business con- 
 nected with warehousing, are the surveyor general, inspector gen- 
 eral, landing surveyors and landing waiters, and lockers; in doors, 
 the warehouse comptroller, warehouse keeper, warehouse registrar, 
 and jecquer, and ttieir respective clerks. For the duties of each 
 officer, and all others connected with the collection and security of 
 the revenue, see appendix O, Nos. 1 to 38. 
 
 From the evident disinclination on the part of gentlemen to an- 
 swer the inquiries as to compensation, the undersigned forebore to 
 press the question. The compensation paid to their officers and 
 servants by the East and West India Dock Company, however, is 
 stated in appendix W. 
 
 13. The warehouses are kept open for the transaction of busi- 
 ness from 8, a. m., to 4, p. m., from 1st of March to 31st October; 
 and from 9, a. m., to 4, p. m., for the rest of the year. The same 
 hours of attendance are re:iuired from the customs officers attached 
 thereto. 
 
 The water to extinguish fires is procured from hydrants, and 
 from the river; the East and West India, the London, and St. 
 Katharine docks, have each, in addition to the usual fire engines 
 belongmg to, and kept within, the dock walls, a floating fire engine 
 kept in constant readiness, which can at any moment be set to 
 work, throwing water at the rate of 200 gallons per minute. (See 
 appendices A, K^, and W.) Naval stores, gunpowder, hemp, flax, 
 lucifer matches, acids, hay, and straw, woollen and cotton rags, or 
 waste, and spirits, are considered combustible articles, and none of 
 them (see No. 4 of this report) are allowed in the docks, except 
 spirits, hemp, and flax. 
 
 The combustible articles excluded are stored in yards in the su- 
 burbs of the city. No prohibition of warehousing is made of per- 
 ishable goods; they are allowed to be warehoused, if desired — the 
 watchfulness of the warehouse proprietors, in securing their storage 
 by sale before the property becomes deteriorated in quality, secu- 
 ring the government against loss. 
 
 14. The expense attending dilferent descriptions of goods, it 
 was impossible to arrive at, (except so far as the rates of storage 
 were concerned, as per the printed rates in appendices A, B, D,) 
 the cost depending upon the degree of labor required for samp- 
 ling, &c. 
 
 As a general rule, as has been before remarked, all dutiable im- 
 ports, except small importations for retailers, are put in bond 
 under customs lock. This has arisen from the credit thus obtained 
 for the duties; whilst equal facilities, if not greater, are given for 
 sale, either for consumption or exportation, with all the privileges 
 of sampling, repacking, dividing packages, sorting, &c., that an 
 importer could have in his own store; and, unless he should be in 
 
157 
 
 [32] 
 
 a large business, and compelled necessarily to have warehouses at- 
 tached to his counting-room, at a much cheaper rate. 
 
 The business of storing bonded goods has been reduced to a sys- 
 tem, and has become as regular a business as any in Great Britain. 
 The consequence is, great competition, the lowest possible rates, 
 and every facility for the importer to make what disposition he 
 may subsequently choose of his property. 
 
 Free goods ar.e stored in the dock warehouses, but in separate 
 stores from dutiable goods; the customs officer of course taking no 
 cognizance of them. Goods are allowed to remain after the duty 
 is paid, that being a mere question of storage between the parties, 
 the government taking no farther interest in their disposition. 
 
 The dock companies are allowed by law to make a warehouse 
 entry for all unclaimed goods, remaining unpermitted 48 hours 
 after a vessel begins to discharge at their docks, they giving bonds 
 for the duty; they are allowed to hold the same a given time, ac- 
 cording; to the description of goods, selling them for charges, freight 
 and duty. If goods should remain unclaimed on board a vessel not 
 discharging at one of the docks, the captain may, after fourteen 
 days, send them to the Queen's warehouse, to be sold at the expi- 
 ration of three months, the proceeds, after deducting duty, freight 
 and other charges, to be held for account of the owners. 
 
 15. The warehouses are constructed with party walls, separating 
 the floors in divisions, and with double iron doors and stone stair- 
 cases. There is a suitable space reserved between each stack of 
 "warehouses. 
 
 The light and ventilation are perfect. The windows of each of 
 the warehouses are secured by shutters either wholly of or cased 
 with iron. The docks are separated from private buildings by a 
 boundary wall, see appendices K-, page 188, and W. The superin- 
 tendent of the docks is required daily, after the close of business, 
 to visit every store and examine whether the doors separating the 
 stores and those separating the staircase from each floor are closed, 
 but not locked, and another officer visits the stores each morning 
 to see that the duty has been performed and to report violations. 
 
 16. In the new warehouses building at Birkenhead, a railway 
 connecting with the roads to Manchester, Birmingham, London, 
 and other principal places in Great Britain, has been constructed so 
 as to admit of discharging or receiving goods immediately from the 
 carriages into the stores. Between each row of stores is an avenue 
 on which are laid three lints of rails, one passing close to the build- 
 ings on each side, and a third in the centre to receive the carriages 
 when loaded or discharged. Immediately within the dock walls is 
 a scale on the railway for weighing the carriages, a plan of which 
 is annexed in appendix C. Goods for any part of Great Britain 
 may thus, directly, upon passing the doors of the warehouses, be 
 placed in course of transit without any further charge for labor. 
 
 It is in contemplation, likewise, to bring the Manchester road 
 into the new docks now building in the northern part of Liverpool. 
 At Antwerp, the railway to Cologne, Paris or Ostend, starts from 
 the entrepot, thus affording great facilities for goods destined for 
 
[32] 
 
 158 
 
 Germany or France, and also those to be shipped from those coun- 
 tries; goods passing through Belgium are placed in a railway car- 
 riage in the Antwerp warehouse, the customs lock is placed on it, 
 and the conductor of the railway delivers it intact at the frontier 
 to which it is destined, thus giving facilities and despatch impos- 
 sible with any other mode of conveyance. 
 
 The time occupied in warehousing cargoes of goods depends 
 greatly upon circumstances — as delays arising from discharging 
 parts of the cargo into lighters to go to other warehouses, waiting 
 for ballast, and for entries at the custom-house. The last named 
 cause is, however, to a certain extent, obviated, the dock companies 
 having special power to enter all goods unclaimed in 48 hours. 
 
 The celerity with which a cargo may be landed and warehoused, 
 may be judged of by the following statement of the time expended 
 in discharging goods by the St. Katharine's Dock Company — eight 
 hours, including half an hour for refreshments. (See appendix D.) 
 
 Greatest des- 
 patch. 
 
 Ordinary des- 
 patch. 
 
 Tallow, casks 
 
 Flour, barrels » 
 
 Cotton, bales 
 
 Hides, dried 
 
 Sugar, bags 
 
 Do Havana, chests 
 
 Do hhds .; 
 
 Hemp, bales 
 
 Do and flax, tons 
 
 Oil in casks and butts 
 
 Brandy, puncheons 
 
 Wine, pipes, hhds. and quarter casks.. 
 
 Indigo, chests 
 
 Cofifee, bags 
 
 1,006 
 4,568 
 
 550 
 
 2,000 
 
 1,203 
 
 500 
 
 3,800 
 
 2,500 
 
 7,400 
 1,500 
 
 3,000 
 
 550 
 
 350 
 
 250 
 
 1,161 
 
 500 
 
 86 
 
 50 
 
 290 
 
 100 
 
 336 
 
 200 
 
 529 
 
 250 
 
 1,131 
 
 450 
 
 5,450 
 
 2,000 
 
 See also £, of appendix W, for time of the East and West India 
 Dock. 
 
 In shipping goods from the warehouse, the goods are delivered 
 into the vessel as fast as the crew can stow them away. The time, 
 therefore, is influenced by the activity, or otherwise, of the captain 
 and crew. 
 
 No such practice is permitted as using a vessel as a warehouse, 
 but goods having been landed and examined may be considered as 
 constructively warehoused, and exported or transported in bond to 
 another port. Goods at such second port may be entered at once 
 for consumption without actually going into store, being again con- 
 sidered as constructively warehoused. 
 
 17. The rewarehousing of merchandise at second port is done in 
 
159 
 
 [ 32 ] 
 
 the same manner as at port of importation, and entry made in same 
 manner. When the merchandise has been received in store, notice 
 of its receipt is forwarded to the port from whence received, which 
 cancels the bond given for the safe transit. (See No. 10 of this 
 report.) If the goods are again shipped, the forms are repeated; 
 no*difference being made whn^t vt r, whether the warehouse port be 
 changed once or oftener. 
 
 The goods, when rewarehouM^d, are held on the terms of the 
 first warehousing. The time of remaining is reckoned from the 
 day of the first warehousing, and the goods can remain in bond no 
 lonper than three years frDm that date. 
 
 18. Goods exported in bond are shipped under control of a cus- 
 toms officer, who designates the manner, route, and conveyance. 
 The draymen and porters are not under the control of the govern- 
 ment, except being licensed as such by the local authorities. 
 
 When'goods are removed from one warehouse to another in the 
 same port, as may be done upon permission being given by the 
 commissioners of customs, they are accompanied by an officer. 
 
 19. The object of the British government being to make their 
 country the entrepot of the world, the practice is to grant to mer- 
 chants warehousing goods, the utmost facility consistently with the 
 security of the revenue. The description and character of pack- 
 ages may be changed, new packages substituted, &c., so as to suit 
 the different foreign markets. All sorting, separating, repairing, 
 and alterations, that may be judged necessary for the preservation, 
 sale, shipment, or legal disposal of goods, are permitted; applica- 
 tion having been first made to the commissioners of the revenue, 
 in whom the sole authority is vested to grant^erraission for mak- 
 ing such alterations. ^ 
 
 These alterations, and all necessary repairs, are made under the 
 supervision of an officer of the customs, and by the warehouse pro- 
 prietors at the expense of the owner of the goods, who gives spe- 
 cial directions as to the nature of the operations. Such repairs as 
 are necessary to put the packages in good order for stowage and 
 safety being required at landing, before they are placed in ware- 
 house. 
 
 Sugar refiners may remove sugars and molasses to premises under 
 the locks of the crown, approved of by the commissioners of cus- 
 toms for refining the same; giving bond to refine such sugars and 
 molasses, and that the total of refined sugar, and the treacle pro- 
 duced by the process, shall be duly exported or returned to a 
 bonded warehouse within four months. 
 
 And such sugar and molasses may be transported to other ports, 
 the gross weight and tare being marked on the cask, and a sample 
 transmitted to the port of destination, with the letter of advice. 
 
 Spirits and wines may be bottled for exportation as stores. 
 
 Brandy, in warehouse, may be added to wines in quantities not 
 exceeding one to ten. In cases of diminution of quantities in 
 packages of spirits and wines, they may be filled up from other 
 packages of the same; and the casks so emptied may be withdrawn 
 from warehouse free of duty. Wine may be racked from the lees, 
 
[32] 
 
 160 
 
 and may be mixed with other wine of the same description, all im- 
 port brands being erased from the casks, and the lees may be 
 destroyed without payment of duty thereon. Separate vaults are 
 appropriated for the bottling of spirits and wines. In no case rum 
 to be bottled, or deposited before or after bottling, in same ware- 
 houses as wines. In repacking, the excess of quantity may be, if 
 good, entered for consumption; if worthless, destroyed, and the 
 quantities marked on the new packages, and such is deemed the 
 imported package. No foreign casks, bottles, corks, or other ma- 
 terial, are used, except such as the goods were originally contained 
 in, without such articles having been entered, and the duties paid 
 thereon. 
 
 Damaged goods, cloths, &c., are allowed to be taken from ware- 
 houses, and cleaned, pressed, &c. 
 
 Pongees and other white silks to be printed, dyed, or cleansed, 
 handkerchiefs to be hemmed, also indigo, nutmegs, rhubarb, &c., 
 to be sorted and separated for repacking with reference to quality. 
 
 Rice or paddy may be cleaned in -warehouse; copper and lead 
 be taken to extract silver, the whole weight being returned or ac- 
 counted for. 
 
 Timber may be sawn in bond, four inches to be left at the end. 
 Grain may be taken from warehouse and kiln-dried; grain in bulk 
 may be put in bags. 
 
 Perishable and valuable goods may be landed from vessels in 
 distress, inward or outward bound, and be removed for cleansing 
 and making merchantable, bond being given for their return to a 
 warehouse in three months. 
 
 Spirits are vatted, the casks being emptied into vats varying in 
 capacity from 5,000 15,000 gallons. On being returned to the 
 casks, the letter V is' cut in the head, with numbers indicating the 
 various importations, combined in a certain vatting, of which the 
 cask forms a part. Samples are previously taken from each pack- 
 age — two from each; one is retained at the warehouse, and, when 
 a quantity has accumulated, these are mixed, returned into casks, 
 and sold for the government. The equivalent sample is retained 
 by the merchant, government not collecting duties on his sam- 
 ples. On wines and spirits in bottles being sampled, the amount 
 taken must be returned and the bottles recorked. See appendix 
 M, pages 346 to 350. 
 
 Tiie dock warrant being the representative of the value of the 
 spirits, the credit of the dock company is pledged to express what 
 the article is. The vatting and the combination of qualities are 
 therefore indicated by the characters cut upon the head of the 
 cask. 
 
 Whilst permitting the mixing of the different qualities of liquors 
 of the same sort, no mixing of different kinds of spirits is allowed, 
 except when to be exported, save in the case of brandy and wine, 
 before named; an<l in all cases of vatting and mixing, the import 
 marks are erased from the cask. 
 
 Upon any alterations being made in the packages, the warehouse 
 
161 
 
 [32] 
 
 proprietors require the warrants given therefor to be previously 
 loMfijed with them. 
 
 The accumulations of sugar and molasses on the floors of the 
 warehoused are periodically scraped and weighed, and an allowance 
 of one third of the quantity being made for dirt, if molasses, and 
 of three fourths, if sugar, the duty is collected on the remainder. 
 
 Brandy is permitted to be imported in small casks of ten and fif- 
 teen gallons, and warehoused when intenclrd for pxportati-on to 
 Mexico and South America. 
 
 To guard against adulteration ol wuk ; .unl h juu.s in transit, 
 samples are taken, and the proof and quality staled in the letter of 
 advice containing particulars. If, after arrival at the port'of des- 
 tination, and comparison with the letter of advice, adulteration is 
 suspected, the samples are transmitted from the port of removal, 
 and a comparison is made therewith. The casing of packages is 
 not required. 
 
 20. The guards against violations of warehouse rules, or any mis- 
 appropriation of the property, are the bond and the joint custody of 
 the government and the warehouse proprietor. To insure the 
 safety of the property, laws have been passed (in warehousing act 
 8 and 9 Vic, chap. 91, sections 10, 11, 12, 13) securing to the im- 
 porter at all times easy access to his goods, and the immediate pro- 
 duction of the same when required; also laying heavy penalties on 
 the proprietors for any person having access to the, property except 
 in presence of the locker or customs officer, and for the proprietor, 
 or any other person, assisting^n any way in fraudulcRtly remov- 
 ing the same from the stores, or in subsequently concealing it, and 
 making the proprietor liable for the duty on goods so removed. 
 Should the officer embezzle, waste, or spoil any of the property 
 committed to his custody, he is deemed guilty of a misdemeanor, 
 and punished accordingly; and if such officer be prosecuted to con- 
 viction by the importer, consignee, or proprietor of such merchan- 
 dise, the government repays the amount so embezzled, &c. See 
 same act, chap. 91, sec. 47. 
 
 No security is required from the lockers, it forming one of the few 
 exceptions to the general rule of requiring securities, and the ex- 
 ception is probably made, from the fact that it is not in his power 
 aloncy to embezzle or waste the properly under his care. 
 
 The different dock companies punish irregularity and disobe- 
 dience of their rules and regulations by their servants with suspen- 
 sion for the first offence and dismissal for the second. 
 
 Inebriety or dishonesty is punished by peremptory discharge. 
 For further details of checks and penalties see appendices K* and 
 K'. 
 
 21. The guards against burglary and theft, in the docks of the 
 company, depend chiefly upon the internal police; their stores being 
 surrounded by walls, and having officers stationed at each gate, the 
 property becomes very secure against embezzlement. In the pri- 
 vate warehouses due regard is had to the fastenings required, as 
 will be seen by reference to appendix L. 
 
 The goods stored with the dock companies are generally ex- 
 11 
 
[32] 
 
 162 
 
 amined only once in three years, though an exEimination of particu- 
 lar lots is more frequently made. The great capitals of these com- 
 panies, and the admirable manner in which they conduct their busi- 
 ness generally, together with their vigilant police regul^ftions, ren- 
 der the government less exact than with private stores. The offi- 
 cer (locker) in charge of the latter stores keeps a daily account of 
 all receipts and deliveries, and also a general storage leger, show- 
 ing the party storing, the nature of the goods, and the part of the 
 building in which stored. He is under the daily supervision of an 
 officer termed a superintendent locker, whose duty it is' to visit 
 each store and see that these duties are properly performed. His 
 receipt* and delivery book is also daily examined by the books of 
 the officer discharging cargoes for such store and by his orders for 
 delivery. These officers are, once in each year, transferred to an- 
 other store, and their account of goods on hand is examined by 
 their successor, who then becomes responsible for the property. 
 
 The storage and other charges are collected by the proprietor, 
 and he is entitled to hold property after payment of duty until 
 such charges have been paid. For the manner of keeping the 
 books of the large warehouse companies, as also of the officers of 
 the customs stationed in the establishments, with all the forms for 
 the receipt and delivery of merchandise, see appendices A, D, E, 
 G, K, and W. 
 
 22. There are no restrictions upon the removal or transportation 
 of goods from one port to another, in bond. 
 
 Giving the goods entirely into^the custody of the bonder, at 
 whose risk they ere during transit, the government relies upon the 
 bond, letter of advice, and samples, for the security of the reve- 
 nue. 
 
 If, on arrival at the second port, the goods are going imme- 
 diately into home consumption, no further examination is made, if 
 conta'ncd in the original packages as imported, and they need not 
 be entered for rewarehousing, but an entry for consumption may 
 at once be madt; the duty at a second port being assessed in all 
 cases upon the quantity and value fixed at the poit of importation, 
 subject to such allowances as are hereinafter stated, in No. 24; 
 and duties in all cases are assessed and paid only when and where 
 finally withdrawn for consumption. 
 
 The ctrtificate accompanying the goods is the letter of advice 
 described in No. 10 of this report. 
 
 23. The goods in course of transit are solely at the risk of the 
 parties transporting; but, if lost by accident while on the way 
 from one port to another, the duties are remitted in the same man- 
 
 • ner as if destro}ed while in warehouse. (See Nos. 10 and 2i of 
 this report.) 
 
 24. Goods paying specific duties receive abatement of duties for 
 daniage on voyage of importation, provided proof is given that the 
 damage actually occurred on the voyage before landing, and |/to- 
 vided the claim for abatement is made at the time of landing and 
 examining the goodt:, except on the following articles: Canthari- 
 d(£>, cocoa, cQCulus indicus, coffee, currants, figs, Guinea grains, 
 
[32] 
 
 ipecac, jalap, lemons, nux vomica, opium, oranges, pepper, raisins, 
 rhubarb, sarsaparilla, senna, sugar, tea, tobacco, wines, and spirits, 
 and except on wrecked goods, or those found at sea, on which no 
 allowance is made. 
 
 Cocoa, coffee, or pepper may be abandoned* in warehouse for 
 duties, the duty being charged only on the quantity taken. On 
 pepper, two per cent, is allowed for wastage. Cocoa, hams, coffee, 
 cheese, currants, figs, raisins, sugar, spirits and wines, pay duties 
 on actual quantities delivered. No allowance, as a general rule, 
 is made on other goods; but the commissioners of the customs have 
 
 flower to remit the duties on the whole or any portion of the goods 
 est or destroyed in the warehouses, and to them appeal is made in 
 all doubtful question^; the general practice being, a% fgir as could 
 be ascertained, to assess duties only on quantities delivered, unless 
 the deficiency was occasioned by fraud. 
 
 Deficiency in quantities on tjie voyage of importation is not a 
 question entertained by the customs; the entries, if specific, being 
 levied only on the quantities landed, and the basis of the ad valo- 
 rem duties being the valuation as landed. 
 
 Allowance is made for damage or total loss in transit, but not 
 for deficiencies, as the goods pass out of the hands of the govern- 
 ment officers. In some extreme cases, however, the commissioners 
 have made allowances, upon the proof being positive that the defi- 
 ciency was the result of accident. 
 
 25. The security against the adulteration of goods in transit is 
 in the taking of a bond, the letter of advice containing particulars, 
 the samples, and the comparing of quantities and qualities, and 
 condition, with the letter of advice and samples, as hereinbefore 
 stated in Nos. 10 and 19. 
 
 26. A return of t^e receipt into, and deliveries from ware- 
 house is made up quarterly by the comptroller of warehouse ac- 
 counts, showing the description of goods warehoused during the 
 quarter, the countries whence imported, the quantities imported in 
 British and fiutign ships, and received coastwise, and the amount 
 in warehouse at the commencement of the quarter; and showing 
 the quantities delivered during the quarter for consumption, and 
 the duties received thereon; tne quantities delivered for exporta- 
 tion and transportation, and the quantities in warehouse at the 
 close of the quarter. 
 
 At the same time is also made, a return of the goods not the 
 growth or produce of the kingdom, re exported therefrom; show- 
 ing the species of goods, the countries to which exported, the 
 quantities in British ships, and the declared value. 
 
 A monthly account is also made up at each warehousing district, 
 and signed by the collector and comptroller of customs, showing 
 the quanlitits of the principal articles of foreign merchandise im- 
 ported; those duty free, those warehoused, and those not warehous- 
 ed; the quantities delivered from warehouse for consumption; the 
 amount of duty received thtreon, and received on the goods entered 
 for consumption* direct, without going into warehouse. 
 
 A similar monthly account is made of the quantities of foreign 
 
[32] 
 
 164 
 
 merchandise exported, showing those exported as merchandise, and 
 those shipped as stores. 
 
 Values are not expressed, except in the return of ejoods export- 
 ed, first named, which expresses the declared value. For the forms 
 of these returns and statements, see appendices E and G. 
 
 27. The returns mentioned in No. 26, are compiled from the re- 
 cord in the books kept in the offices of the comptroller of ware- 
 house accounts, and of the warehouse keeper. The record is made 
 in these books from the landing books, which, show the quantities 
 actually received into warehouse, as entered therein by the land- 
 ing officers. The general particulars, of importer's name, vessel, 
 article, and ^tore to be housed in, having been first entered in the 
 warehouse keeper's register from the merchants' warehousing entry 
 at its presentation, the quantities, and all particulars in detail be- 
 ing entered after the completion of the landing, as above stated. 
 The entries recording the warehousing of goods in the books of 
 these officers are thus made complete, after all the weighing, gaug- 
 ing, &c., is completed; these being done after the discharging of 
 the goods from the vessel, and before their deposite in warehouse. 
 The report of the landing officer, therefore, insures correctness in 
 the data received. 
 
 In cases of the merchandise going out of w^arehouse, the record 
 is made in the books of the offices above named, from the with- 
 drawal entry, it having been first presented, and partially recorde*^ 
 in an entry or \varrant-book in the office of the warehouse kee 
 and then passed through the offices of the collector and compl: oiler 
 of customs; for paying duty, if withdrawn for consumption, or giv- 
 ing bond, if for exportation or transportation. 
 
 A permit issued from the office of the warehouse keeper, and re- 
 corded tliere, and in that of the comptrollersof warehouse accounts, 
 authorizing the locker to deliver the goods, is furnished the mer- 
 chant withdrawing; for which permit he receipts, and it is re- 
 turned by the locker to one of the said offices, with his report of 
 alterations, in quantities, &c., (if there were any,) entered thereon; 
 which return of the locker is checked with the entry, as at first re- 
 corded. It is then passed to the other of these offices, and there 
 likewise checked with the recorded entrj', to withdraw. 
 
 The report of the delivering officer, therefore, insures correct- 
 ness in the data received respecting goods going out of warehouse, 
 as the report of the landing officer insures it respecting goods 
 going into warehouse. 
 
 The books of the one being daily compared with those of the 
 oth<'r of those offices, no after alteration occurs. 
 
 28. The data upon which the record in the books and the stotis- 
 1 and other returns arc based, have no connexion with the cer- 
 
 iiii or warrant that importers receive as a representative of 
 their goods in warehouse. These documents are issued by the 
 companies and individuals doing the storage business, and a^r 
 based upon the record in their books, showing their stora^^e and 
 possession of the goods. 
 
 In treating of the French and BtJlgian system.'', tlu time that it 
 
165 
 
 [ 32 ] 
 
 was found possible to devote to them not having admitted of carry.^ 
 ing the investigation through the entire series in detail, (as before 
 mentioned,) the numerical order of the instructions is no longer 
 observed; and a general review only of the prominent features of 
 these systems has been attempted. 
 
 In France there are two systems of warehousing goods, termed 
 the real, entrepot and the fictitious. 
 
 The fictitious entrepot is established in the warehouses of private 
 individuals, who 4reep the keys. They enter into bonds, with se- 
 curity, approved by the, customs, to exhibit the packages, in iden- 
 tical n^piber and sort, at every requisition of the inspectors, and 
 either pay the duties or re-export them within the space of one 
 year; which time is almost always prolonged at the request of the 
 importer. The merchandise admissible into the fictitious entre- 
 pot is colonial produce, paying low rates of duty — coals, cotton, 
 wool, woods, &c. (See Appendix H% page 298, vol. 1, and pages 
 6 and 7, vol. 2, for schedule.) 
 
 The real entrepot is established in fire-proof warehouses, owned 
 by private compauies, &c ,the customs having -a key, and guarding 
 all receipts and deliveries, and keeping accounts (as for nctitious 
 entrepot) with each depositor of the goods stored. 
 
 The collection of storage is made by the proprietors, who alone 
 are responsible for any loss of goods, either by burglary or fire — 
 the government requiring no security from the importer, consider- 
 ing their control all that is requisite. The time of storage is lim- 
 ited to three years; but an extension of time is usually allowed to 
 five, six, seven, eight, ^nd even ten years, as the customs regard 
 the entrepot real as a continuation of the foreign soil. All hand- 
 ling or alteration of the packages, either by converting several into 
 one, or by dividing it into smaller ones, is prohibited in the ficti- 
 tious^ but permitted in the real entrepot, the consent of customs 
 being previously obtained, which requires the work to be done 
 under the supervision of an officer, and that the accounts be altered 
 to agree with the new packages. All merchandise is admitted into 
 the real entrepot, including what is admitted into the fictitious^ 
 Samples may be previously taken, but upon condition of immediate 
 payment of duties on them. The importer, on withdrawing his 
 goods for consumption, can have them re-examined at his option; 
 and though by law the duty is due upon the quantities entered in 
 warehouse, without regard to leakage or wastage, still the govern- 
 ment remits the duty on the deficit wherever the local authorities 
 certify that it does not proceed from fraud. This, however, is only 
 granted when the entire lot is withdrawn. 
 
 When parts of an invoice are taken out, the duty is paid on the 
 part taken, and the entire remainder of duty, as per inward entry, 
 is to be paid when the rest is withdrawn. 
 
 ^ In the transportation of goods in bond, whether from entrepot, 
 real or fictitious, or^in case 'of export, security is always required. 
 In the first case, a clearance is granted, (see forms annexed in ap- 
 pendix H,) in which are stated the marks, numbers, and descrip- 
 tions of packages, their contents, and weight. This accompanies 
 
[ 32 ] 166 
 
 t^ie goods to their port of destination; and the receipt of the goods, 
 endorsed thereon, cancels the security given. Penalties vary ac- 
 cording as there may be a deficit, or excess, or difference, in the 
 kind of merchandise. Generally speaking it is double, the duty, 
 or the value of the goods deficient, with a fine of 100 to 500 francs. 
 In the second case, a nearly sinilar clearance is granted, and the 
 security cancelled' on the production of a certificate of the goods 
 having been shipped, and the vessel having sailed. The additional 
 security is required, in land transit, of placing, "wTithout exception, 
 a leaden seal on the packages. (See appendix H^, pag^ 292.) 
 
 The transit of goods may be suspended in the course of ti%nspor- 
 tation, and the duties paid at any office of customs, or the goods 
 rewarehoused. 
 
 No deficiencies are allowed on goods m fictitious entrepot, as 
 they are always at the free disposition of the owner. If the owner 
 shoul(i dispose of such goods without first paying the duty, he sub- 
 jects himself to pay double duties, and a fine, in some cases, equal 
 to double the value. of the goods. 
 
 The waTehouse system of Belgium has recently undergone a gene- 
 ral revision, as will be seen by reference to appendix J^. 
 
 At Antwerp, the warehouses of the free entrepot are constructed 
 of brick, with wooden floors and pillars, and staircases. New 
 stores are being added to the stack which comprises ihe free entre- 
 pot^ in order to supply the increased demand of the port. They 
 are built with every convenience as regards light, air, &c., and 
 with great facilities for the receipt and delivery of goods — the rail- 
 way to Cologne, Paris, and Ostend, runniif^ through the entrepot, 
 which adjoins the dock. It is in contemplation to enclose the 
 whole of these warehouses and the dock within a wall, imitating 
 the construction of the docks of the London companies. 
 
 The cost of these warehouses, including the new stores now being 
 completed, is estimated at 4^000,000 francs. They were formerly 
 the property jointly of the government, the province and town of 
 Antwerp, and individuals. The government has lately reimbursed 
 the shareholders, and become sole proprietor of the free entrepot — 
 it being under the control of the finance department. 
 
 An adnynistrative^ committee appointed by the king, on the 
 proposition of the minister of finance, composed of two oflScers of 
 the customs, two members of the chamber of commerce, and one of 
 the municipal authority, regulate the tariff of storage, the stowage, 
 changes of packages, &(:., in the entrepot. 
 
 Private stores {particular entrepot) may be used as warehouses 
 when the free entrepot is full, they being approved of by the cus- 
 toms authority for that purpose. The goods stored therein are 
 held uinler joint lock of tlieir owner and of the customs. (See ap- 
 pendix J^, page 86.) 
 
 There is a third species of warehouse, fictitious entrepot] 
 
 in which the custody of the goods is confided entirely to the de- 
 positor. It is subject at all times to be entered by the customs 
 officer, for examination of the merchandise and of the condition of 
 the fastenings. The stowage is done under his supervision. 
 
167 
 
 The only kinds of merchandise admitted into this entrepot are 
 coarse sugars, fruits of all kinds, provided they are packed in cases 
 susceptible of being plumbed, hides, oleaginous seeds, ashes, and 
 guano. Fruits are permitted to have their packages changed; and 
 merchandise found to be deteriorating, must be entered for con- 
 sumption. * 
 
 Examinations of the goods in the different entrepots are made 
 annually. 
 
 Samples are not allowed to be removed from any of the entrepots 
 without payment of the duties. Goods may be withdrawn from any 
 in all quantities. 
 
 No allowances are made for deficiencies on withdrawal of go6ds 
 from warehouse except on wines and liquors. 
 
 Change of packages is allowed on goods in entrepot, /ree or par- 
 ticular. Wines may be drawn off from the lees, and the duty on 
 these remitted; cases may be divided, and the goods culled, as- 
 sorted, &c., those of the same species, subject to different rates of 
 duty, not being allowed to be mixed, nor packages to be changed 
 when the duty is based upon the natare of the package. Permis- 
 sion must first be granted, after request made in writing by the de- 
 positor. 
 
 Insurance is effected on merchandise in free entrepot, without 
 distinction of goods, at the rate of two francs per 1,000. When 
 in particular entrepot, the rate is higher. No fires or lights are 
 allowed within either. 
 
 A receipt or certificate is given for goods in free or particular 
 entrepot, signed by th^warehouse keeper, for form of which see 
 appendix J. When the merchandise is sold, transfer is made on 
 the books, the original receipt, accompanied by a transfer certifi- 
 cate, is returned, and a new receipt is furnished to the purchaser, 
 the transferring being entered on the books from the transfer cer- 
 tificate. This officer keeps an account of all merchandise deposited 
 in, and withdrawn from, warehouse. Accounts are kept with the 
 paities warehousing. For form, see appendix J. For goods, on 
 which ad valorem duties are charged, the values are kept. This 
 officer collects the storage charges irom the depositors. All labor 
 is performed by them, they sending the laborers to the entrepot, 
 who do the work under the supervision of the customs officers. ^ For 
 a list of the books and forms lo be brought into use on 1st January, 
 1848, see appendix J^. 
 
 The time for which merchandise is permitted to remain in entre- 
 pot, is two years. Upon app^lication beirig made to the king, which 
 is referred to the minister of finance, the time is extended from 
 term to term. 
 
 General bond is given before goods are entered and placed in 
 entrepot. The bond is given when the merchant or broker enters 
 into the business of importing goods. None is given for particu- 
 lar inward entries, and none specially given for transportations or 
 exportations, unless the general bond shall be deemed insufficient 
 to cover. The bond being originally given by the party doing busi- 
 ness at the custom-house, who is generally a commission broker, 
 
[32] 
 
 168 
 
 the merchant owner may not have any bond in the customs for the 
 duties on his goods, the broker's general bond, he being the im- 
 porter, furnishing vhe security to government for importation, 
 transportation, or exportation. No bond, therefore, is given by the 
 owners or lessees of stores, used for the purposes of particular or 
 fictitious entrepot. ^ 
 
 The transit of merchandise is conducted generally in the same 
 manner as in France. The account of particulars is sent with the 
 goods, and, after being tnsed at ceitain offices on the route desig- 
 nated therein, is returned certified from the office of destination, or 
 of issue from the country, as the case may be. Packages are 
 plutnbed, the leads, however, not being affixed to the separate pack- 
 ages when they can, with equal security, be placed on the means 
 of conveyance, as the hatches of a vessel, the doors of a railway 
 carriage, &c. If transit be by railway, a custonis officer accompa- 
 nies the merchandise to the office of destination or ott issue, and to 
 him are confided samples of wines and liquors in transit, duplicates 
 being retained at the office of removal. 
 
 The merchandise in transit is at the risk of the owner. If,- 
 how'ever, the injury bears no evidence of fraud, but is clearly the 
 result of accident, the penalties imposed by the law are remitted, 
 but the duties exacted, unless the king remits them. Heavy penal- 
 ties, in some cases equal to confiscation of the property, and a fine 
 of double the duty, are imposed for fraudulent mixtures, substrac- 
 tions, &c. 
 
 Articles prohibited to importation for consumption are admitted 
 to entrepot for transit. ^ 
 
 The laws concerning the warehousing of merchandise in France 
 and Belgium, with full details of the practice, and all the forms 
 connected with the entering of goods at the customs for warehouse, 
 and withdrawal for consumption, transit, or exportation, will be 
 found in appendices H, H% J, J^, J^, J^. 
 
 In replying to that portion of the instructions directing such 
 further inquiries as might be, deemed useful, in connexion with the 
 warehousing system, or oiir foreign commerce, and the sujrgestion 
 of such alterations as might be deemed advisable, it is proper to 
 state that the limited time given prevented any investigations ex- 
 cept such as would naturally suggest themselves in the prosecution 
 of the preceding inquiries. 
 
 Some prominent features, however, have presented therascUcs la 
 favorable a light, that it would be remiss not to call attention 
 to them here, and, before doing so, to generally recommend, for the 
 consideration of the department, the incorporation into our system 
 of the better features of the foreign systems, as they may appear 
 in the details set forth in this report and the accompanying docu- 
 ments, po far as they may be /ound, upon investigation, to be de- 
 cided improvements; especially as the revision of our system of 
 warehousing, at this early stage of its growth, could be effected 
 without injury to existing interests. 
 
 The systems of France and Belgium not affording so many points 
 in cODSonance with our own methods as that of Great Britain, at- 
 
169 
 
 tention has been race particularly directed to the improvements 
 ihsJL might be alTorded by that of the latter country. 
 
 While tbe English practice aboundrj with many unnecessary 
 forms — the consequence of alterations and improvements in an old 
 system — there is at the same lime a perfect system of accountability 
 running through all the departments of the customs, with an admi< 
 rable adaptation to the general business of the country. 
 
 It is therefore respectfully recommended to the department that 
 oar warehouse regulations be so amen*led as to secure the greatest 
 - mplicity of details in connexion with the entry, export, and in- 
 t rior transit r f warehouse goods; that some general description of 
 lores he adopted, with certain necessary fastenings, &c., any of 
 which, eligibly situated for business, may be, by the collectors of 
 the several ports, under the direction of the Secretary of the Trea- 
 iry, selected as bonded warehouses, leaving the business of storage 
 and labor entirely to the proprietors — the government lock and su- 
 pervision of the government officer constituting the only variations 
 [rem the ordinary business of storage. Give to the importer the 
 right of selecting tbe store, and making his own terms for labor and 
 storage, and to the \rarehouse business would be secured that vital 
 element, necessary to its successful operation — perfect freedom in 
 competition. It then becomes the interest of every importer to 
 place his goods in bond; the real estzte owner anj mechanic krt 
 Benefitted by the increased demand for warehouses; the regulations 
 as to buildings issued by the government, secure a b» tter description 
 of stores; from which, results a consequent diminution of risk from 
 firp in our large cities; and, finally, the interests of every class of 
 tie community become identified with the success of the system. 
 
 It is also recoi^mended that permission be granted to owners of 
 bonded goods to repair packages; to repack goods in such quanti- 
 ties as may suit the markets for which destined; to dye and print 
 silki; to clean and restore goods damaged on the voyage of im- 
 portation; and, in short, to grant every privilege that would not 
 jeopardise the safety of the revenue. And also to allow the impor- 
 Ution in bond, for exportation, of goods now prohibited — as, for 
 iistance, the packages in which brandies are imported into Mexico 
 and South America, containing from 10 to 15 gallons, a size suitable 
 for mile loads. These are prohibited by our laws; whilst in Eng- 
 land, though equally prohibited for consumption, such packigesare 
 imported for export to those countries, and secure to British com- 
 merce an advantage our laws do not accord to us. 
 
 It is further recommended that there be granted to shipping, the 
 privilege they have in Great Britain, of taking what stores may be 
 Becessary for their intended voyage from warehouse without pay- 
 iment of duty. To prevent frauds, a tabular statement has been 
 'prepared of the required quantity for each man per diem of the 
 different articles in general use, and the number of days required 
 for a voyage. On a ship's return, the overplus is deposited in ware- 
 house, to be taken from thence as part of the stores on the next 
 Toyage. And, also, generally to dispense with the bond now re- 
 I Auired from importers, when the goods are placed in the entire 
 
[32] 
 
 170 
 
 custody of the government. In the English system, a bond is re- 
 quired for the reason that the owner or those storing for him have 
 joint custody; but there would seem no necessity for it- when the 
 owner, as in our bonded warehouses, is entirely excluded from any 
 supervision or control, directly or indirectly. In France, it has 
 been seen that no bond is required, even on joint custody, it only 
 being demanded by the customs when the goods go out of their 
 possession. 
 
 The undersigned, in conclusion, would express through you, their 
 grateful recollection of the attention and assistance, in obtaining 
 every information connected with the subject of their inquiries, re- 
 ceived from the Hon. George Bancroft; General R. Armstrong, con- 
 sul at Liverpool; Hon. Mr. McGregor, M. P.; Hon. Mr. Dawson, 
 vice chairman commissioner of customs; and from Mr. Collin, Mr. 
 Chandler, and Sir John Hall, of the several dock companies in 
 London. 
 
 To the customs officers generally in London and Liverpool, they 
 feel indebted for the disposition to afford every information con- 
 nected with their respective departments, and particularly to W. 
 S. Kendall, esq., inspector general, London, for the zeal evinced 
 in furthering their views. 
 
 To the Hon. Richard Rush, Hon. Thomas G. Clemson,the Ame- 
 rican consulate^ and the customs authorities at Havre and Antwerp, 
 their thanks are also due, for the readiness evinced in furnishing 
 every information desired. 
 
 Claiming your indulgence for any errors that may be found, and' 
 in the hope that the information collected and herewith respectfully 
 submitted may prove serviceable to the department in its efforts to 
 render every facility to our commercial interests, ^he undersigneil 
 have the honor to subscribe themselves, " 
 With great respect, your obedient servants, 
 
 CHARLES C. WALDEN. 
 D. P. BARHYDT. 
 
 Hon. R. J, Walker, 
 
 Secretary of the Treasury. 
 
171 [ 32 ] 
 
 List of the appendices accompanying the report 07i the warehouse 
 systems of England^ France^ and Belgium. 
 
 A — London dock companies. — Replies to questions put to them; 
 forms for doing: business, and table of rates and regulations. 
 
 B — Liverpool docks. — Table of rates and charges; act of incor- 
 , oration, and rules and regulations of Albert dock. 
 
 C — Birkenhead docks. — Act of incorporation; map of the docks; 
 
 scription of buildings, and plan of scales used. 
 
 D — St. Katharine's dock companies. — Replies to questions ad- 
 dressed them; list of their employees; forms used in their busi- 
 ness; table of rates and charges, and regulations concerning lights 
 and fires. 
 
 E — Liverpool custom-house. — Replies to questions; forms used 
 ill warehouse business, and forms of books kept. 
 
 F — London custom-house. — Warehouse forms, with explanations. 
 
 G — Custom-house at London dock. — Forms used in warehouse 
 business; forms of books and explanations in reply to interroga- 
 tories. 
 
 H — Havre custom-house. — Tariff of charges and forms of doing 
 business in entrepot, with forms of books, and translation of transit 
 laws. 
 
 H* — French code of custom house laws. 
 H' — Continuation of the same. 
 
 J — Antwerp warehouse. — Forms and collection* of commercial 
 rates, &c. 
 
 J* — Belgian general law of customs and excise. 
 J' — Belgian revised warehouse law and regulations, with trans- 
 lations thereof. 
 
 J" — Belgian law of transit and project of new law of transit, with 
 translation. 
 
 K — Table of the average number of days required for foreign 
 Toyages, and the necessary stores for consumption of crew per 
 diem. 
 
 Note. — These tables are constructed upon a principle to meet 
 every probable duration of a voyage, by the simple operation of 
 doubling and trebling, &c. Each computation has been made with 
 an addition of 25 per cent, to guard against casual ies. ^ 
 
 — St. Katharine's dock code of instructions for in-door depart- 
 ment. 
 
 K' — St. Katharine's dock companies' code of instructions for the 
 out-door departments. 
 
 K' — St. Katharine's dock companies' instructions to the police 
 J department, with plan of dock, location of engines, &c. 
 
 K* — Act of incorporation of the St. Katharine's dock company. 
 L — Regulations prescribing the buildings which may be used as 
 bonded warehouses under the warehouse act in Great Britain. 
 
 M — General orders relating to the customs in Great Britain, con- 
 solidated. 
 
[32] 
 
 172 
 
 N — Tables of quantities allowed to be drawn from warehouse as 
 samples in Great Britain. 
 
 O 1 to 38 — Thirty-eight numbers of instructions for various offi- 
 cers of the customs in Great Britain. 
 
 P — Customs laws of Great Britain. — Edition of 1846. 
 
 Q — General orders and regulations of the board of customs of 
 Great Britain. 
 
 R — Same from September, 1843, to January 1847. 
 
 S — Instructions for collectors and comptrollers of customs at out 
 ports in Great Britain. 
 
 T — Customs regulations of Great Britain for l845-'46 and '47. 
 
 V — Reports on custom-house frauds in Great Britain, 1843. 
 
 W — First and second part — East and West India dock compa- 
 nies. — Replies to questions addressed them; forms used in their 
 business, complete; forms of books kept, and of returns made; chart 
 showing position of uptown warehouses, and general plan of docks 
 and warehouses, showing position of hoisting apparatus, &c. 
 
 X— -Liverpool laws and regulations relating to dock and light 
 dues, and schedule of dock rates. 
 
 Note. — The appendices as per above list are on file in the Treasury Department. Ex- 
 tracts from them are .hereto annexed, marked G, H, I, K, L, M, N, O, P, Q. 
 
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173 
 
 [32] 
 
 G. 
 
 East and West India Dock Company, 
 
 Billiter Square, October 27, 1847. 
 
 Sir: I have the honor to acl^nowleJge your letter of the lOth 
 September, enclosing a series of questions which you desired to 
 have answered by this company. It is in original herewith, with 
 the detailed answers you required. 
 
 I have only to express the hope of the court of directors that the 
 information may be found useful to you, and to assure you that if 
 further details are requisite, they shall be furnished upon your ap- 
 plication to me. 
 
 I have the honor to be, sir, your most obedient servant, 
 
 GEORGE COLLIN, ' 
 Secretary, 
 
 Charles C. Walden, Esq., 
 
 Commissioner from the United States of America. 
 
 Series of inquiries addressed to the East and West India Dock 
 company by the American commissioners. 
 
 1. The number of warehouses in your docks where foreign im- 
 ports are stored, and how far separated into distinct stores by per- 
 manent wall er by iron doors, or by other mode of separation 1 
 
 2. The descriptions of goods thus stored, and how far there are 
 separate stores for different descriptions of goods? 
 
 3. A full description of these warehouses or stores; how and of 
 what material built; number of stores or floors, and depth and ex- 
 tent of cellars; how far they are fire-proof, and to what extent 
 erected on arches without timSer; how many of them are imme- 
 diately upon the water, and how many distant therefrom; and how 
 far the conveniences of landing, and of loading and unloading 
 goods to and from them; the depth of water at the docks or basins; 
 the nature and position of the hoisting apparatus at the place of 
 landing and at the warehouse; whether by steam or otherwise ] 
 
 4. The means used to guard and protect the goods from combus- 
 tion and the buildings from fire and accident; how and at what 
 times fir^s are permitted or lights introduced, and in what manner; 
 
 ^and the means for extinguishing fires 1 
 
 5. How far and to what extent iron has been introduced in the 
 construction of warehouses, eiiher for roof, rafters, joists, or 
 otherwise, as well as the materials for flooring, and the expense of 
 building such warehouses; with, i( practicable, a ground plan of 
 the dock and warehouses attached thereto? 
 
 6. How and for what term?, and at what rate of rent, the ware- 
 houses for tobacco are leased to the government ? 
 
 . 7. The amount of<goods stored, giving the description, as far as 
 
 1 
 
[32] 
 
 174 
 
 practicable, and the quantity and character of each; the rate of 
 storage; how far the charge is diminished for a longer period of 
 storage 1 (This question refers only to goods in bond.) 
 
 8. A full description of the books kept at such warehouses, and 
 by what number and character of clerks and other officers; the 
 checks on subordinate storekeepers to ascertain the disposition 
 made of goods entrusted to their custody; the manner of keeping 
 their accounts; how often examined to test their correctness, and by I 
 whom; how an examination is made of the goods on hand, and how | 
 often; the different blank forms for the receipt and delivery of. 
 merchandise; and the means to prevent adulteration of liquors and 
 other articles 1 
 
 9. A full description of the official names and duties of all per- 
 sons transacting the business in such warehouses, and the compen- 
 sation paid each 1 
 
 10. The hours within which the warehouses are kept open; what 
 articles are considered combustible or perishable; and how or 
 where the combustible or perishable articles are kept, and forwhat 
 length of time ? 
 
 11. The actual expense of warehousing goods and of keeping 
 'them in warehouse, distinguishing the different kinds of goods, say 
 
 dry goods or hardware in packages, sugars, molasses, tea, coffee, 
 spices, dye woods, hides, wines and spirits in casks or in bottle 1 i 
 
 12. How far marine or other rai^lways are used for placing goods 1 
 in the warehouses; and the length of time occupied in warehousing ' 
 cargoes, as well hs ia shipping them from the warehouses; to- 
 gether with the dela} on this account and detention of vessels; and 
 what portion of the time of a vessel is taken up iti depositing and 
 receiving goods from each warehouse. 
 
 I 13. Packages in bad order, how repacked, &c., and how far the 
 importer is allowed the control, direction or supervision of such 
 laljor; whether the description of package can be altered, and un- 
 der what restrictions 1 
 
 14. What is the custom among importers in regard to insurance 
 on merchandise in the docks; what rates of premium are charged; 
 do the dock companies insure their warehouses; and if so, the pre- 
 miums paid thereon ? 
 
 15 What returns are made, statistical or otherwise, to the gov- 
 ernment of the bonded goods on hand, and what data theso returns i 
 are made from ? t 
 
 16. Please give blank forms of sMch returns, and of all formal 
 connected with the warehousing, of bonded articles, and plans oM 
 the different descriptions of hoij-ting apparatus used in your docks '» 
 
 17. Please give form of certificate issued to owner of goods ioLi 
 bond; the regulations concerning the transfer of property undeA 
 such certificates, and the laws governing same; are such certififl 
 cates used as security for obtaiuing lopns from the Bank of ^ngH 
 land or other bankers; and how do they compare with other secuH 
 rities in the market? m\ 
 
175 
 
 [32] 
 
 Replies of the East and West India Dock Company. 
 
 1. The number of warehouses in your docks where foreign im- 
 ports are stored; and how far separated into distinct stores by per- 
 manent wall, or by iron iloors, or by other mode of separation. 
 
 At the western docks there are fourteen principal warehouses for 
 import goods. Those that are contiguous are separated from each 
 other by thick walls. The only internal communications with each 
 other are between Nos. 9 and 10 warehouses, where there are iron 
 doors on each floor, and between No. 12 warehouse and No. 2 rum 
 warehouse by wooden doors. 
 
 At the eastern docks there are four stacks of brick built ware- 
 houses on the south quay of the import dock; two on the west quay; 
 one at the east quay; and three stacks at the cast end of the north 
 quay. 
 
 The up town warehouses consist of four stacks of warehouses, 
 brick built, -situated in Fenchurch street, Jewry street, Billiter 
 street, and Crutched Friars, as shown in the accompanying plan. 
 Appendix F. 
 
 Detailed descriptions of all these warehouses will be found in the 
 answer to question No. 3. 
 
 2. The description of goods thus stored, and how far there are 
 separate stores for different descriptions of goods. 
 
 The arrangement of the company's warehouses, and their general 
 apprppriation is as under stated. 
 
 Western dock, — J{orth quay import dock? 
 
 Warehouse No. 1. Tea, indigo, silk, piece goods, and other East 
 India and China goods required for inspection at the town ware- 
 houses. Such goods landed from ships discharged in this dock are - 
 here deposited until reirtoved to town for inspection and sale, by 
 the order of the inspectors. 
 
 Warehouses Nos. 2 and 3. East and West India sugar and cocoa. 
 East India rice, ginger, turmeric, hemp, and jute. 
 
 Warehouses Nos. 4, 5, and 6. East and West India sugar and 
 coffee, cotton and pepper. 
 
 Warehouses Nos. T'and 8. East and West India sugar. 
 
 Warehouses Nos. 9 and 10. East and West India sugar. ForeigD 
 cofl'ee and sugar. 
 
 Warehouse No. 11. Drugs, &c., cassia, cochineal, and cotton. 
 
 South quay import dock. 
 
 Warehouse No. 12. Foreign sugar and flour. 
 Rum and wi7ie department. — Rum, wine, and spirits. 
 East and west wood ways. — Furniture and dye woods. 
 South dock and south quay of the export dock. — Deals, oak, teak, 
 and birch, timber and slaves. 
 
 h 
 
176 
 
 Blackmail Basin, 
 Warehouse for salipetre. 
 
 Eastern Docks. 
 
 West quay warehouse. — Tea, indigo, silk, and other East India 
 and China goods required for inspection of the trade at the up 
 town warehouses. Such goods landed from ships discharged in 
 this dock are here deposited until removed to town for inspection 
 and sale by the order of the inspectors. Also, East India sugar 
 and rice. 
 
 South quay. East and West India sugar, coffee, rice, pepper, 
 and cotton. 
 
 JVorth quay. Saltpetre. 
 
 Up'town warehouses. 
 
 Crutched Priars. Tea, shellac, lac dye, and hides. 
 Fenchurch street. Tea, silk, and drugs. 
 Jewry street. Indigo. 
 
 Belliter street. Spikes, ivory, piece goods, lacquered ware. 
 
 3. A full description of these warehouses or stores, how and of 
 what material built, number of stores or floors, and depth and ex- 
 tent of cellars, how far they are fire-proof, and to what extent 
 erected on arches w^ithout timber, how many of them are immedi- 
 ately upon Ihe w^ater, and how many distant therefrom, and how 
 far the conveniences of landing, and of loading aid unloading 
 goods to and from them, the depth of water at the docks and basins, 
 the nature and position of the hoisting apparatus it the place of 
 anding and at the warehouse, whether bj steam or otherwise. 
 
 Western Docks. 
 
 Thole of these buildings are constructed with brick walls. JSTos. 
 1 and 9 warehouses consist of five divisions each; the wings contain 
 • .^llar, ground floor, first floor, and second floor; the other three 
 uivisions contain one floor more in height. 'There are brick party 
 walls between each of the divisions, communicating by iron doors; 
 the east end of No. 9 w^arehouse communicates by iron doors with 
 No. 10 warehouse. 
 
 JVos. 2, 3, 4, 6, 7, and 8 warehouses consist of three divisions 
 each, which contain cellars, five floors above, and attics; thtse 
 warehouses having kerb roofs, making seven stories in all. There 
 is no communication from any one of these warehouses to those 
 adjoining. Tuere are cross walls peparating the divisions; but there 
 are openings in them, with wooden doors for communication one 
 with the other. There are iron caps and story posts to these ware 
 houses in the cellars and ground floors; and to two of them (Nos. 2 
 and 4 warehouses) iron caps and pos's to the floor above. 
 
177 
 
 [32 J. 
 
 JVo. 5 warehouse consists of five divisions. The centre division 
 rontains cellar and two floors above. The four other divisions 
 contain cellar and ground floor stories. There are cross "walls se- 
 parating the divisions, but there are openings for communication 
 with each other, and iron doors. There are no iron posts or caps 
 in this warehouse. Between l^os. 2 and 3, 3 and 4, 6 and 7, and 7 
 and 8, are enclosed divisions containing cellar and ground floor 
 stories. The floors to these buildings are supported by wooden 
 posts and caps. As these buildings are lower than the adjoining 
 warehouses, and have no internal communications with them, they, 
 in some meagre, detach the warehouses from each other. 
 
 No. 10 warehouse at the east end of the import dock consists of 
 cellars, ground floor, and two floors above; the floors partly sup- 
 ported by iron posts and caps. A portion at the end next No. 9 
 warehouse is divided ofl* by a cross wall, in which are iron doors 
 of communication on each floor. There are no other cross walls 
 throughout the building. * 
 
 No. 11 warehouse at the west end of the import dock consists of 
 ground floor and two floors over. The floors are supported by 
 wooden posts and caps, and there are no cross walls throughout 
 the building. This warehouse is detached from any other building. 
 
 No. 12 warehouse, siiu^ted on the centre of the south quay of the 
 import dock, consists of a ground floor and two floors over. The 
 floors are supported on wooclen posts and Qaps; there are no inter- 
 nal cross walls. The lower floor is appropriated to the storage of 
 wine and rum, and has several large vats for vatting the rum. The 
 first floor is appropriated partly to the vatting department, and to 
 the storage of dry goods, and the upper floor is also appropriated 
 to the storage of dry goods. 
 
 Nos. 1 and 2 rum warehouses and vaults, consist of cellar and 
 ground floor. The cellars are groined over with brick work, but 
 there are openings formed by cast iron frames in the vaults inside 
 the building, for taking in and delivering the rums. There are 
 also circular openings in the centre of each groin formed by cast 
 iron cylinders, with cast iron plates covering them, having glass 
 illuminators for giving .light to the vaults. There are also unen- 
 closed internal stone staircases against the front and back walls, to 
 form communications between the vaults and the ground floor of 
 the warehouses. There are external windows in the vaults on 
 b©th sides those on the south side (next the export dock) having 
 iron shutters. There are also, several iron doors communicating 
 with an area extending along the back. There are iron doors and 
 windows in the north front of the ground story, and iron doors 
 tut no windows on the south front. The coofs are formed with 
 lantern lights. These two warehouses are detached from each 
 other, No. 12 warehouse intervening. At one of the extreme ends 
 of each of these warehouses is a small open shed, with groined 
 vaults of brick arches underneath, similar to the formerly de- 
 scribed vaults, and communicating therewith; also appropriated to 
 the storage of spirits. In these there is no communication bet-jrecn 
 the cellar and ground floors; but there are cast iron cylinders with 
 12 
 
[33] 
 
 178 
 
 glass illuminators to the centre of the groins as in Nos. 1 and 2 
 rum warehouses. Above each of these vaults is a lantern roof. 
 The back of the building is enclo3ed with a brick wall; the front 
 next the import dock is open. 
 
 The warehouses for the reception of mahogany, cedar, and other 
 wood goods, are as follows: At the east wood wharfs two sheds 
 Nos. 2 and 3 for mahogany enclosed with brick walls, and having 
 Cist iron columns and caps to support the roof; and one shed No. 3, 
 slso for mahogany, standing on woodan posts. The whale of these 
 three sheds have travelling raachints in the roofs for storing the 
 logs in piles, and for delivering them on to the carriages or trucks. 
 There is also a shed No. 1, open in front, the back and sides en- 
 closed with brick walls, and the roof supported by iron columns 
 and caps, for rose wood, cedar, and other woods. The whole of 
 the walls of th^se buildings have considerable openings in them, 
 for gauge ways, and for air and light. At the loest wood wharfs 
 there is a shed No. 2, for mahog'any, with travelling machines in 
 the roof, similar to those at the east v/ood wharf, enclosed with 
 brick walls; also, a shed No. 1, for cedar, rose wood, &c., similar 
 to No. 1, at the east wood wharf; a shed No. 3, open in front 
 standing upon wooden posts; and another shed No. 4, open in front, 
 at the west end of the wharf. Attached to the wood department 
 are also 3 sheds contiguous to the south wall, on the export dock 
 side, constructed of timber, and enclosed with open battenings. 
 
 The whole of the warehouses for import goods are placed at a 
 distance from the water varying from 50 to 60 feet. 
 
 On the north, east, and west quays are shelter sheds between the 
 warehouses and the wharf side, to protect the goods when landed, 
 till warehoused, and while being- coopered, or the packages other- 
 wise repaired; and on the rum quay is a cast iron shed continuing 
 the whole length of the quay. 
 
 As fires are not permitted in ;:ny part of the import dock, the 
 buildings are not renJered fire proof in any other way than having 
 iron doors in the party walls, as already described. 
 
 In delivering the goods into craft or vessels in the import dock, 
 they are of course trucked across the quay; but carts and wagons 
 are not permitted to enter the gates of the import dock. The laud 
 delivery is elfectcd by a road which circuin«cribes the import dock, 
 «o that the import business is not interrupted by the access of carts 
 and wagons on the quay, which would be attended with much in- 
 convenience. 
 
 The depth of water upon the sill of the Blackwall dock gates at 
 high water, by Trinity datum, is 24 ft. 3 in.; but the spring tides 
 are sometimes one or two feet above this level, and the neap tides 
 generally from 3 to 5 feet lower. 
 
 Tlie machines used in all the docks for unloading the ships are 
 jib cranes of various powers, up to 15 tons, fixed on the dock quays; 
 and derricks, worked by jijjgcrs attached to them, when working 
 out of more than one hatchway, at a time; but the landing crane* 
 are all made to plumb the hatchways of the ships. 
 
 The housing cranes consist of iron jibs fixed to the upper parts 
 
179 
 
 [32 J 
 
 of the warehouses, connecterl with machines, having suitable gear 
 work placed on the gr(»unfl floor of the warehouses. Tiio housing 
 machines to the rum vaults ;ire wrought iron jibs, with proper 
 gearing attached to them. Four of the niaho(;any pheds h^ve tra- 
 velling machines in the roofs for piling the log*!, and for" deliver- 
 ing them on to trunks or wagons. Heavy logs by these means are 
 moved with great facility. 
 
 The whole of the machinery is worked by manual labor. 
 
 There are inclosed wooden sheds, requiring no particular de- 
 scription, in the export dock, for the reception of import goods^ 
 as well as goods for exportation. 
 
 Eastern docks, 
 
 jYo. 1 warehouse consists of one floor only, which is divided into 
 two portirn? by a cross wall, in which are iron doors of commu- 
 nication. JVtj.v. 2 and 3 loarehouses consist of ground^flior, and one 
 floor above, communicating with each other by openings without 
 doors on the ground floor, and by iron doors on the one-pair floor. 
 The story posts are oi iron. JVos. 4 and 5 luarekouses fire precise- 
 ly similar to Nos. 2 and 3 warehouses. A''os. 6 and 7 loarekouses 
 consist of cellar and two floors above. The cellars are construct- 
 ed with groined arches on iron stancheons. They communicate 
 with each other by iron doors. The entrances to the vaults are 
 by external steps and iron doors, and there is no internal •commu- 
 nication between ihe cellar and ground floor stories. There are 
 also iron doors of communication in the cross wails on the ground 
 Jonr fjnd first floor. 
 
 . There are no warehouses for the numbers belweeft 7 and 12. 
 
 JVo^. 12 and 13 warehouses consist of ground floor and two floors 
 over. There is a party waif dividing the warehouses from each 
 other, in which are iron doors of com aiunication on each floor. 
 Tte floors are jupport(;(l by iion posts. JVo. li warehouse con- 
 sists of one story, with a mezzanine floor throughout, supported 
 upon iron posts. The saltpetre warehouses or. the north quay of 
 the import (if)ck are on^por^ in height, and consist of three prin- 
 cipal divisions, and tw^rmall intermediate divisions. There are 
 some doois of communication between the large and small divi- 
 sions, but the internal communication is not continued so as to 
 connect the principal divisions with each other. 
 
 The east quay warehouse consists*of ground floor story and one 
 story over. It has an iron roof and iron posts to l^upport the floor. 
 Tiiere is no cross wall in this building. 
 
 The nnw part of the cottoii warehouse^ on the north side of the 
 export dock, consists of grourid floor story, and one floor over, 
 having travelling machines in the roof for housing and delivering 
 thr goo»ls. The other parts of the building consist of one story 
 «nly. There is a communication throughout, by openings in the 
 intt^rnal walls. 
 
[ 32 ] 180 
 
 On the quays of the export docks are sheds for the protection of 
 goods brought down for shipment- and, on the north and south 
 quays of the import dock, are shelter sheds for protecting the goods 
 till warehoused. 
 
 The d^pth of water on the sill of the Blackwall lock gates of' 
 the eastern docks, by Trinity datum, is 24 feet 10 inches; but the 
 spring and neap tides will make it sometimes more or less than 
 this. 
 
 Up town warehouses, 
 
 Fenchurck street warehouse contains throughout abasement floor, 
 the greater part of which has an intermediate floor between that 
 and the ground floor story; and there are five floors above. There are 
 several division w^alls across the warehouses, in some of which are 
 communicatioiis by iron doors. For affording facility for housing 
 and delivering at these warehouses, there is an opening left be- 
 tween them, called the *4cng yard." There are also two quadran- 
 gular delivery yards, one at the north end and the other at the 
 east side of the south end, which are c<)nstantly used for de- 
 livery. There is also a quadrangular delivery yard at the west 
 side of the south end, which is not generally used, but which 
 could be made available, if rendered necessary by the classifica- 
 tion of goods, or any other cause. 
 
 This stack of warehouses is constructed with iron story posts in 
 the basement floor. 
 
 The whole warehouse is appropriated to the storage of tea, raw 
 silk, gums, &c. 
 
 Jewry street warehouse contains throughout abasement floor, and 
 five floors above, and has a communication on the cellar floor and 
 the upper floors with Fenchurch street warehouse, by iron doors. 
 This warehouse has some division walls in which are "also iron 
 doors. The floors of the ground floor story are supported by iron 
 posts. There is a quadrangular area to the warehouse for housing 
 and delivering the goods. 
 
 This stack is appropriated to the housing of indigo. 
 
 Crutchcd Friars warehouse contains throughout a basement floor, 
 the greater part of which has an in4eri^^iate floor between that 
 and the ground floor story; and there a^rfive floors above. There 
 are division walls across this warehouse, in which are iron doors. 
 The floors of the ground floor story are supported by iron story 
 posts. There is an internal open quadrangular area for housing and 
 delivering the goods. ♦ 
 
 This warehowse is appropriated to the storage of tea, wool, lac 
 dye, shellac, and dry hides. 
 
 hilliter street warehouse is formed with two quadrangalar open 
 areas for housing and delivering the goods, the north area of which 
 has been covtrtd wilh a glaztd roof between the ground and first 
 fl jor, as a shew room for ivory. The wart house contains a base- 
 intnt and fuur floors above. There arc division walls, wilh door« 
 of comuiunicatiou in the same, which arc partly of iron. 
 
181 
 
 This warAouse is appropriated to the storage of silk and cotton' 
 piece goods, ivory, cinnamon, and drugs, and China and lacquered 
 ware. 
 
 4. The means used to guard and protect the goods from combus- 
 tion and the buildinors from fire and accident; how, and at what 
 time, fires are permitted or lights introduced, and in what manner, 
 and the means for extinguishing fires. 
 
 Iron doors in the division walls have been introduced in some of 
 the north (^uay warehouses of the western import dock; the vaults 
 under the rum warehouses are arched w^h brick work. Iron doors 
 and iron shutters to the windows are fixed in the front of the vaults 
 and warehouse next the export dork. Neither lights nor fires are 
 permitterl either on board ships in the western import dock, where 
 the principal part of the company's business is transacted, on the 
 quays, or in any of the warehouses; but in the eastern import dock, 
 the export and south docks, fire and lights are allowed in the offices 
 and on board ships, between the hours of 6, a. m., and 9, p. m., 
 under special licenses to be obtained from the company's principal 
 of police. See regulations as to fire and candle, page 14, appen- 
 dix B. 
 
 Land and floating fire engines, the property of the company, are 
 placed at several stations round the docks, completely fitted with 
 thAieces^jary appendages. These engines are exercised on a fixed 
 day in each month by the officers and men on the establishment. 
 They are constantly attended to and kept in good working con- 
 dition. 
 
 At the up town warehouses candle light, when required, is sup- 
 plied in locked lanterns. 
 
 There is a police patrol, relieved at regulated intervals, con- 
 stantly on duty, both at the town Avarehouses and the open docks, 
 who have special charge in respect to all fire and light; and any 
 infringement of the company's regulations in this rtspejp can be 
 punished by fine, under the authority of the company's act of Par- 
 liament. 
 
 5. How far and to what extent iron has been introduced in the 
 construction of wa-ehouses, either for roof, rafters, joists, or other- 
 wise, as well as the materials for flooring and the expense of build- 
 ing such warehouses; wtih, if practicable, a ground plan of the 
 dock and warehouses attached thereto. 
 
 Iron work has been used in the construction of the warehouses, 
 only in the following parts of the work, viz: posts and caps for 
 supporting some of the floors; doors in party walls partially intro- 
 duced; external doors to rum warehouses and vaults; sashes to the 
 windows of the warehouses; shutters to sashes in rum vaults; iron 
 columns and caps to support roofs of mahogany sheds; quay shed 
 at rum department wholly of iron; columns and girders for sup- 
 porting roofs of rum warehouses and sheds, and for frames to open- 
 ings in vaults of rum warehouses; also, for columns and caps to 
 some portions of the open sheds on the quay. Cast iron has not 
 been introduced either for roofs, rafters, joists, or otherwise, except 
 
[32] 
 
 182 
 
 as described above. All the roofs and girders of th^warehouscs 
 ard sheds, with the exception of the rum quay shed already men- 
 tionrd, are of timber, as well rs the joists and flooring. 
 ^ With regard to the expens^i cf building such warehouses, this 
 company has no data upon which it could give a satisfactory esti- 
 mate. Some of iheir warehouses were built in the beginning of the 
 present century, and it is obvious that no calculation could be 
 foriiied from the expense incurred in those erections. . If they had 
 now new warehouses to build, they would put the work up to ten- 
 der by contract, and would decide, probably, with reference not 
 merely to the lowest 0iftr*,%ut to the known capability of the party 
 so tendering to execute the work in a satisfactory manner. 
 
 A ground plan of the docks and warehouses is transmitted here- 
 with, (appendix G',) which will exhibit the position of every shed 
 and building on the premises, and the spots where the several fixed 
 cranes are placed. 
 
 6. How, and for what terms, and at w^hat rate of rent, the ware- 
 houses for tobacco are leased to the government 1 
 
 There is no tobacco warehouse in the East and West India 
 docks. 
 
 7. tThe amount of goods stored, giving the description as fallas 
 practicable, and the quantity and character of each, the rate of 
 storage, how far the charge is diminished for a longer period of 
 storage. (This question refers only to goods in bond.) 
 
 The fluctuations in the stock of goods, by the landing of new 
 goods, or the delivery of ol,d goods, will be of daily occurrence; 
 but it is contidered that a series of the monthly stock accounts for 
 the year ended on 31st August last, (the latest period to which it 
 can be accurately compiled,) will show, as far as practicable, the 
 quantity^nd description of goods usually warehoused by the com- 
 pany." Such a series is transantted herewith, (appendix A.) 
 
 A copy of the last edition of the table of rates, (appendix B,) 
 "will explain the operation of the charges. 
 
 It may be statecl that the accrued rents, due to the company on 
 the goods warehoused with them on the 30th September last, are 
 estimated ajt about .€96,000. 
 
 8. A full description of the books kept at each warehouse, a&d 
 by what number and character of clerks and other officers; the 
 check on subordiate storekeepers to ascertain the disposition 
 made of goods entrusted to their custody; the manner of keeping 
 their accounts; how often examined to test their correctness, and 
 by whom; bow an examination is made of the goods on hand, and 
 bow often; the different blank forms for the receipts and delivery 
 of merchandise, and the means to prevent adulteration of liquors 
 and other articles. 
 
 For the convenience of business, the whole of the company's 
 warehouses are numbered or named, and are divided into depart- 
 mentSi each comprising one, iW0| or more warehouses. All the 
 
183 
 
 [32J 
 
 departments for dry goods are conducted upon the same p'pn 
 therefore a description of one will be sufficient for all. 
 
 The department for wet goods, called **lhe rum and . ..t .u 
 partmt-nt," dilfering in niany respects from the others, a descrip- 
 tion of this is given aho. 
 
 It must, however, be understood that the business transacted at 
 the warehouses ihemsflves, whether for wet or dry goods, relates 
 only to the reception of goods from the ship; their management 
 and custody in the warehouse, an^ final delivery therefrom; the 
 account of all charges incurred, and the authentication and record 
 of all authorities for transfer or delivery, being kept in the general 
 ofHce. Thf arrangt*mt'nt of the general office, western dock, will 
 be found in the following statement: 
 
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[32] 
 
 186 
 
 To insure the security of the companyj with respect to the cor- 
 rect delivery of goods, the due coUeclion of the charges, and the 
 prP;S8rvation of uuiformity and accuracy in the system of accounts, 
 is the duty of the eX'»aiiner's office. This department is composed 
 of one principal clerk and eleven assistants, with further aid wMen 
 necessary, and is under the special control aad direction of the in- 
 spector. 
 
 The course of examination is as follows: 
 
 The bills of charges, after preparation by the leger clerks?, are 
 examined as to their correctness in every point, before the goods 
 are delivered, and if found to be correct, they are certified by the 
 examining clerk. ' 
 
 The daily warehouse accounts or schedules, termed *'specifica' 
 tions" are examined on the di\y following, and compared with the 
 constables' passes, the delivery, and other orders, to ascertain that 
 the correct goods have been delivered. To insure that the correct 
 amount of charges has been paid to the company, the amount of 
 receipts entered by the leger clerks in the specification is com- 
 pared with the total amount of the receiver's receipts. 
 
 The delivery, and all other orders, are examined, also, with 
 reference to the correctness of their endorsements, and to insure 
 that the quantities ordered to be delivered are correctly discharged 
 from the document, and properly posted in the company's large 
 leger. 
 
 To illustrate the arrangement of warehouses and offices, herein 
 described, a series of forms of documents filled up accompanies 
 this, (appendix C,) which are copied from an actual transaction, 
 and shows the whole course of business, with reference to two con- 
 signments, one of dry and the other of v/et goods. This series 
 exhibits every operation upon those two consignmentSj^ as it ac- 
 tually occurred, commencing with the landing from the ship to the 
 final delivery from the warehouse, and discharge from the com- 
 pany's books. In the series will be found an illustration of all 
 operations of importance connected with every description of dry 
 or wet goods warehoused with the company. 
 
 With regard to the means used to prevent adulteration of liquors 
 and other articles, it is presumed that the. general supervision of 
 the company's and customs' officers combined, is sufficient to pre- 
 vent any transactions of the kind referred to; the goods being in 
 the custody of the customs, as well as in that of the company. 
 
187 
 
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[32] 
 
 192 
 
 In addition to the permanent establishment connected with the 
 docks and warehouses of the company, it has been always neces- 
 sary to maintain an establishment in London, where the beard 
 meetings of the directors are held, in the vicinity of the commercial 
 markets, and where the offices under the immediate direction and 
 control of the secretary are placed. • 
 
 The duties of the secretary will be conjectured to be such as 
 appertain generally to the office of secretary to a large {public com- 
 pany. He attends all meetings of the board, and communicates 
 their instructions to the servants of the company and to the public. 
 
 The offices immediately under his control are: 
 
 The secretary's office. 
 
 The accountant of the company. 
 
 The general office, where manifest books corresponding with the 
 cargo legers at the docks are kept; where prime and landing rates 
 are paid, and whence- warrants and checques are issued. 
 
 The receiver's, to whom the dock and warehouse receivers trans- 
 mit their cash balances and accounts. 
 
 The shipping office, where the correspondeace with ship owners 
 is conducted; and 
 
 The sample office, fron which samples which have been sent up 
 from the docks and warehouses are delivered to the brokers. 
 
 The dividend office, where dividends are paid to the proprietors 
 of dock stock, and where transfers thereof are effected. 
 
 10. The hours ;ivithin which the warehouses are kept open, what 
 articles are considered combustible or perishable, how or where 
 the combustible or perishable articles are kept, and for what length 
 of time. 
 
 The hours of attendance are stated in the ret^ulations prefixed to 
 the table of rates, p. 16, (appendix B.) 
 
 Of the goods ordinarily received at these docks, there are none 
 which come under the denomination of combustible or perishable. 
 If such should, however, be received, the combustible would be 
 placed in some separate spot, and the perishable, when likely to 
 -become of less value than the amount of charges, would be so re- 
 ported to the owners, and, if not cleared away, would be brought 
 to sale on account of the company, under the authority of their act 
 of Parliament. 
 
 11. The actual expense of warehousing goods and of keeping 
 thtin in warehouse, distinguishing the diiferent kinds of goods, say 
 ,dry goods, or hardware in packages, sugars, molasses, tea, coffee, 
 spicf?, dye woodr^, hides, wines or spirits, in oask or in bottle. 
 
 Tlic actual expense of warehousing diiferent kinds of goods will 
 be found detailed in the table of rates, (appendix 13,) that is to 
 say, this table will show the charges which the company would 
 demand of parties who may warehouse any particular desciiptiou 
 of goods with them. 
 
 Jf the question is meant to apply to the actual expense incurred 
 
[321 
 
 "by the company, there are no accounts kept from which such m 
 computalion could be made. 
 
 Many matters must>l»e taken into consideration with respect to 
 this, viz: the cost of warehouse erection; the rates of wages, tvhe- 
 ther paid to the laborers or to the superintendents; the rate of 
 insurance from fire; and the necessity of realizing a dividend on 
 the private capital invested in the speculation. 
 
 It may he stated that the capital of the comjiany is ^62,065,^68, 
 and that the present rate of dividend arising from profits on the 
 business of dock and warehouse conjoined, is £6 per cent, per an- 
 num. 
 
 How far marine or other railways are used for placing goods in 
 the warehouses, and the length of time occupied in warehousing 
 cargoes as well as in shipping them from the warehouses, together 
 with the delay on this account and detention of vessels, and what 
 portion of the time of a vessel is taken up in depositing and re- 
 ceiving goods from each warehouse? 
 
 Railways have not yet been used in immediate connection with 
 the docks. ^ 
 
 The time occupied in lending cargoes, of course, varies according 
 to the size of vessel, and the description and condition of the goods. 
 The discharge of a ship from the West Indies, consisting of sugar 
 in hogsheads, averages about 100 tons of goods daily; from^ie 
 East Indies, about 150 tons; and of a ship laden with timber-^ffa- 
 hogany and teak, about 50 tons. Under favorable circumstances, 
 Tessels are occasionally discharged with much greater despatch, as 
 will be seen from the three examples in appendix E. 
 
 The stowing away of the goods in the warehouse will proceed 
 equally with the discharge of the vessel, except in cases where 
 much coopering or mending of the packages may be required to 
 enable them to retain in safety their contents while in the ware- 
 house. 
 
 Ships loading goods outward, are in charge of their owners, and 
 the time occupied in receiving and stowing cargoes cannot be de- 
 termined by the company's officers. 
 
 13. Packages in bad order, how re-packed, &c.,and how far the 
 importer is allowed the control, direction, or supervision of such 
 labor; whether the description of package can be altered, and under 
 what restrictions? 
 
 The re-packing of goods is provided for by act of Parliament. 
 See Customs Warehousing act, 8 & 9, Vict., c. 91. : A 
 
 The company's proceedings in the matter are explained in the 
 matter are explained in the table of r^tes. See regulations respect- 
 ing merchandise, (page 29, appendix B.) 
 
 The necessary mending and repair of the packages at landing tp 
 fit them for storing in the warehouse, is carried on by the company 
 without the control, direction, or supervision of such labor, by the 
 importer. But in some cases of wet goods, such as spirits iaudeii 
 in casks, which are not sufficiently strong to keep the contents in 
 safety in the warehouse, notice is given to him ol the neaessity of 
 13 
 
[32] 
 
 194 
 
 racking, and he has the optioli of supplying a cask of sufficient 
 strength, or 'of obtaining one from the company's store at their 
 regulated price. 
 
 14. What is the custom of importers in regard to insurance on 
 merchandise in the docks; what rates of premium are charged? 
 Do the dock companies insure their warehouses; a!id if so, the 
 premium paid thereon? 
 
 The company is nbt quite cognizant of the custom of importers 
 in regard to insurance of merchandise in the docks; but as the 
 company insures their warehouses and premises in the Imperial 
 Fire Office, at a general premission of Is, 6d. per cent, either for 
 dock premises or up town warehouses, they have inquired there as 
 to the rates for goods in those warehouses, and they find them to 
 be 1^. Qd. per cent, for goods at the East India or West India docks; 
 and 2s. per cent, for goods in the up town warehouses. 
 
 It is, however, believed that different rates prevail with other 
 insurance offices. 
 
 l5t^What returns are made statistical, or otherwise, to the go- 
 Ternment of the bonded goods in hand, and what data these re- 
 turns are made from? 
 
 *;uch returns are made to government; but when goods have 
 ed three years upon the customs books, the particulars are 
 extracted, and a list of them delivered to the company for com- 
 parison with their books, and ultimately with the goods themselves 
 in the warehouses. 
 
 16. Please give blank forms of such returns, and of all forms 
 connected with the warehousing of bonded articles, and plans of 
 the different descriptions of hoisting apparatus used in your docks. 
 
 The answer to the preceeding question will have shown that no 
 <uch statistical returns are furnished, and there are, therefore, no 
 forms to supply. 
 
 Blank copies of all forms in use by the company are attached, 
 (appendix D,) and the use and application of them will be seen ia 
 the details of the consignments, (appendix C.) 
 
 The hoisting apparatus is so fully described in answer to ques- 
 tion No. 3, that it is supposed no drawn plans will be necessary. 
 
 17. Please to give form ef certificate issued to owner of goods 
 in bond; the regulations concerning the transfer of property 
 under such certificates, and the laws governing the same; are 
 nuch certificates used as security for obtaining loans from the bank 
 of England or other bankers; and how do they compare with other 
 necurities in the market? 
 
 The certificates issued to the owners of goods are warrants and 
 .cbecqups, forms of 'which will be found in appendix D, and the 
 regulations which govern the issue of these documents will be 
 found in the book of table of rates, see pages 25 to 32, (appendix 
 
 «•) . 
 
 The dock company have no authority under their act of parlia- 
 
195 [ 32 I 
 
 rnent for issuing these warrants or cheques; but custom has sanc- 
 tioned the use of them, and their validity is universally acknow- 
 Icdgtd in commercial circles. 
 
 But, although the power of the company to issue such warrants 
 or checques has no direct parliamentary recognition in the acts 
 whence the company derive their general powers, it is to be stated 
 that, in the act of parliament, for regulating the relations of prin- 
 cipal and agent, (5 and 6. Vict., C. 39.) such recognition is fully es- 
 tablished, as the 4th clause declares, "that any bill of lading, India 
 warrant, dock warranty \carehousc keeper^s certificate^ warrant or 
 order for the delivery of goods, or any other document used in the' 
 ordinary course of business, as proof of the possession or control 
 of goods, or authorizing, or purporting to authorize, cither by 
 endorsement or by delivery, the possessor of such document to 
 transfer or receive goods thereby represented, shall be deemed and 
 taken to be a document of title w^ithin the meaning of this a.^t." 
 
 The issue of such a document or symbol of the goods by the 
 company is held to be a constructive delivery, entailing upon the 
 company the necessity of making an actual delivery to a bona fide 
 holder of such document; and therefore marks the limit of time 
 within which the coT.pany consider themselves authorized to re- 
 ceive an arrest for freight Ader the provisions of the warehousing 
 act. 
 
 The course of business has frequently made it known to the com- 
 pany that their warrants or checques are used as securities for ob- 
 taining loans; indeed the acts of parliament respecting principal 
 and agent before quoted, recognize this practice; but the company- 
 are not in a position to estimate their commercial value in com- 
 parison with other securities. 
 
 H. 
 
 London Dock, 
 
 December 20, 1817. 
 
 Questions addressed to London Dock Company by the commissioners^ 
 
 and their replies. 
 
 1. The number of warehouses in these docks where foreign im- 
 ports are stowed, and how far separated into distinct stores by 
 permanent wall, or by iron doors, or by other mode of separationt 
 
 JJnswer. 
 See memorandum marked A. 
 
 2. The description of goods thus stored, and how far^^there are 
 separate stores for dilFereut descriptions of goods? 
 
 Answer. 
 
 Tea, tobacco, wines and spirits, are kept separate from other 
 goods by law. Other goods are also stowed, so as far as practica- 
 
 111 
 
t 32 ] 196 
 
 "ble, such classifiation tending to the more convenient transaction of 
 business. 
 
 3. A full description of the warehouses or stores; how and of 
 -what material built; number of stores or floors and depths and ex- 
 tent of cellars; how far they are fire-proof and to what extent 
 erected on arches without timber; how many of them are immedi- 
 ately upon the water and how many distant therefrom; and how 
 far the conveniences of landing and of loading and unloading goods 
 to and from them; the depth of water at the docks or basins; the 
 nature and position of the hoisting apparatus at the place of land- 
 ing and at the warehouse, either by steam or otherwise? 
 
 Jinswer, 
 See memorandum marked A. 
 
 The tobacco warehouse abuts on the quay side for revenue secu- 
 rity. 
 
 Wines and spirits are kept on the iquay one month before they 
 are housed, consequently require considerable quay room. 
 
 To many other goods cocpering and repairs are more conveniently 
 done on the quays, and extensive quay and shed room saves the 
 expense of housing on goods for imme^ate delivery. 
 
 4. The means used to guard and protect the goods from combus- 
 tion and the buildings Irom fire and accident; how and at what 
 times fires are permitted or lights introduced, and in what manner, 
 and the means for extinguishing fires. 
 
 Answer. 
 
 The principal warehouses in the dock for the deposite of goods 
 are brick built, and divided into rooms and Hoors by thick partition 
 walls communicating by double iron doors; the warehouiies are sit- 
 uated at a considerable distance from the shipping, and separated 
 from private buildings by a boundary wall having a space of thirty 
 feet round outside. 
 
 Fires and lights are not allowed in the warehouses. The vaults 
 are built with brick, stone and iron, no timber being used in their 
 construction; open lamps are used in the wine vaults, no dagger 
 bt'ing apprehended therefrom; at the close of business the lamps 
 arc all brought forward and deposited in a rack, by which means 
 it is instantly seen, by the person having charge thereof, if any are 
 missing. 
 
 In the spirit vaults, open lights are not allowed— only lam'ps in 
 locked lanterns. 
 
 Fires and lights are allowed on board ships under certain regu- 
 lations, but never before 6, a. m., nor after 9, p. m. The proper 
 times (A lighting and i xtii.guishing fires and lights on board ships, 
 according to the si ason, are attended to by the police. 
 
 One powerful floating fire engine, and four large land engines, 
 with all necessary hobe and genr, are kept in constant reaciiness, 
 with a supply of water from the ^ast liondon Water Works Com- 
 pany'a mains by 10 fire cocks, each Of which arc equal to a fire tn- 
 
"ble, SI 
 tusin 
 
 3. 
 -what 
 tent 
 
 erect" 
 ately 
 far X\ 
 to an 
 natur 
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 Se 
 Tl 
 
 rity. 
 W 
 
 are 1 
 
 doiK 
 exp^ 
 
 4. 
 tion 
 timi 
 and 
 
 T 
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 "wa 
 uat 
 fro 
 fee 
 
 ] 
 
 art 
 
 CO 
 
 are ail brought forward and deposited in a racK, uj — 
 it is instantly seen, by the person having charge thereof, it' any are 
 missini;. 
 
 In the spirit raulls, open lights are not allowed:— only lamps in 
 locked lanterns. 
 
 Fires and lights are allowed on hoard Fhips under certain regu- 
 lations, but never before 5, a. m., nor after 9, p. m. Ttie proper 
 times of lighting and ixtiitguishing fires and lights on board ships, 
 according to the srason, ore attended to by tbe police. 
 
 One powerful lloaling fire engine, and four large land engines, 
 with all niccssary hcihc atid gtar, are k^ipt in constant reaiiiness, 
 with a supply of wiittr fioia the Juast London Water Works Com- 
 pany't) mains by 10 fire cocks, each Of which are equal to a lire en- 
 
197 
 
 [32 J 
 
 gine of 16 men; 60 of the company's servants residing within sound 
 of the alarm bells, (of whfch there are four.) trained monthly in. 
 the use and management of the engines in the event of accidental 
 fire. Firemen and police constables patrol the premises day and 
 night. 
 
 5. How far and to what extent iron has been introduced in the 
 construction of warehouses, either for roof, rafters, joices, or other- 
 wise, as well as the materials for flooring, and the expense of 
 building such warehouses with, if practicable, a ground plan of 
 the dock and warehouses attached thereto ! 
 
 Answer, 
 
 See memorandum, marked A and B. 
 
 7. The amount of goods stored, giving the description as far as 
 practicable, and the quantity and character of each, the rate of 
 storage; h(^w far the charge is diminished for a longer period of 
 storage 1 
 
 (This question refers only to goods in bond.) 
 
 Answer, 
 
 The capacity of the several warehouses is shown on the paper 
 marked A, attached hereto; the quantity and character of goods 
 varies according to circumstances. 
 
 The rate of storage is shown by the company's table of rates; 
 there is no diminution of rent in consideration of* the length of 
 storage, excepting on wood, which will be seen by reference to the 
 company's table; and which also shows that the rent onwine^s in- 
 creased after a certain length of storage. 
 
 8. A full description of the books kept at such warehouses, and 
 by what number and character of clerks and other oflBcers^ the 
 checks on subordinate storekeepers to ascertain the disposition 
 made of goods entrusted to their custody;, the manner of keeping 
 their accounts; how often examined to test their correctness, and 
 by whom; how an examination is made of the goods on hand, and 
 how often; the different blank forms for the receipt and delivery of 
 merchandise, and the means to prevent adulteration of liquors and 
 other articles'? 
 
 Answer. 
 
 See memorandum, marked C, as to the books. Wines and spirits 
 are imported by marks and brands, which generally denote the 
 quality, and by which they ure identified; these quality marks and 
 brands are never allowed to be altered by the substitution of any 
 others; neither is wine or spirits of other marks or brands allowed 
 to be mixed without the erasure of all marks or brands on such. 
 
[32] 
 
 198 
 
 mixed liquors, and the substitution of V or B, indicative of their 
 having been vatted or blended^ they are also under the joict lock 
 of the crown and the company. Thus far the property is protected 
 from being tampered with while under the company's charge. 
 
 The merchant generally samples at landing, and has access to 
 Lis property at auy time he thinks proper. 
 
 The rules and regulations for the guidance of the company's ser- 
 Tants, with the general surveillance exercised for the due obser- 
 vance of these rules, is found sufficient to keep them from lending 
 themselves to any malpractices. 
 
 10. The hours Vithin which the warehouses are kept open ? 
 'What articles are considered combustilDle or perishable; and how 
 or where the combustible or perishable articles are kept, and for 
 •what length of time t 
 
 Answer, 
 
 See book of rates and regulations, marked D. Spirits, tar, tur- 
 pentine, pitch, hemp, flax, lucifer matches, acids, hay and strawj 
 are considered combustible materials. 
 
 Brandy, rum and Hollands are housed in the vaults. Spirits of 
 turpentine, and the other articles as above, except hemp and flax, 
 sue not allowed to be housed. 
 
 There are very few, if any, perishable articles housed, or if 
 housed, are not sufl'ered to-be long enough to perish. 
 
 There has never occurred a case of spontaneous combustion in 
 the warehouses of these docks, although two cases have takers 
 place on board ships, caused by bales of oiled clothing. 
 
 12^ How far marine or other railways are used for placing goods 
 in the warehouses, and the length of time occupied in warehousing 
 cargoes, as well as in shipping them from the warehouses, together 
 "Willi the delay on this account, and detention of vessels; and what 
 porrton of the time of a vessel is taken up in depositing and re- 
 ceiving goods from each warehouse. 
 
 Answer. 
 
 The time occupied in the discharge of cargoes cannot be given 
 "with accuracy, as delay for lighters for overside goods entries at 
 the custom-house frequently occurs; the latter cause is, to a certain 
 extent, obviated by the law which empowers the London Dock 
 Company to pass entries and land the goods alter two days from the 
 on which the ship reported. Wailing for ballast is a delay of 
 J . > ijuent occurreuce. The time occupied in warehousing cargoes, 
 &c., is dependent on circumstances, such as the nature of their 
 goods, their being ready for unshipment and description of the stow- 
 age required; where there has been no impediment, vessels from 
 2U0 to 300 tons have been dischafged in from one to two days. 
 
199 
 
 13. Packages in bad order, how repacked'? 
 
 How far the importer is allowed the control or supervision of 
 such labor] 
 
 Whether the description of package can be altered, and under 
 what restrictions'? 
 
 Repairs to packages are done according to the custom of the 
 port. 
 
 The importer's attention is only called thereto where the repairs 
 (being extensive) are likely to entail a heavy expense; his instruc- 
 tions are then obtained, but the work is always performed by the 
 company. 
 
 : Packages are frequently altered, and if they are in bond, such 
 alteration does not take place except in the presence of a revenue 
 officer. 
 
 14. What is the custom among importers in regard to insurance 
 on merchandise in the docks; what rates of premium are chargedt 
 
 Do the dock company insure their warehouses, and if so, the pre- 
 miums paiil thereon? 
 
 Answer. 
 
 Importers insure their goods in the dock warehouses, or not, as 
 they please; the rates on merchandise are not known to the dock 
 company. 
 
 The company insure their warehouses to a certain proportion of 
 their value, the ordinary premium being \s. 6rf. ' per cent, per 
 annum. 
 
 15. What returns are made, statistical or otherwise, to the govern- 
 ment of the bonded goods on hand, and what data these returns 
 are made from. 
 
 Answer. 
 
 A triennial comparison is made of the goods in store by the cus- 
 toms and company's books, and the customs officers satisfy them- 
 selves by inspection that the goods remain. * 
 
 16. Please give blank forms of such returns, and of all forms 
 connected with the warehousing of bonded articles, and plans of 
 the different descriptions of hoisting apparatus used in your dock8» 
 
 Answer. 
 
 See forms marked E. 
 
 17. Please give form of certificate issued to owner of goods 
 in bond, the regulations concerning the transfer of property 
 
[32] 
 
 200 
 
 under such certificates, and the laws governing the same; are such 
 certificates used as security for obtaining loans from the bank of 
 England or other bankers, and how do they compare with other se- 
 curities in the markets. 
 
 Answer. 
 
 See forms marked F. The holder of a warrant duly endorsed is 
 the recognized proprietor of the goods described therein, and can 
 claim them at any time. It is also a document on which money is 
 raised, the transfer of the document properly endorsed being made 
 from on^ party to another, without the necessity for its lodgment 
 at the dock for register or transfer, the warrant being only given 
 to the company when delivery of the goods is required. 
 
 The certificate of transfer is merely what it professes, an ac- 
 knowledgment that the London Dock Company recognize the party 
 named as the proprietor of goods lodged in their custody. It is 
 not capable of being used for obtaining any advance of money. 
 
 THOMAS CHANDLER, 
 
 Super lilt endent. 
 
 To Charles C. Walden, D. P. Barhydt, 
 
 Commissioners, 
 
 LONDON DOCKS. 
 
 Desoription of the several warehouses. 
 
 Crescent tsarehouse. 
 
 Has two floors above the ground; brick 
 walls; timber floors trussed in some 
 places; iron column supports for floors 
 and roof; wood and iron roof slated; or- 
 dinary cranes for housing goods; vaults 
 underneath, having brick and stone piers, 
 and brick groins. Extent 2^ acres 
 
 JTorth quay warehouses. — (Nos. 1,2, 3, 4, 
 and 5.) 
 
 Four floors above the ground, divided into 
 four compartments; walls of brick and 
 iron doors; floors of wood and wood sup- 
 ports; vaults underneath, having brick 
 and stone piers and brick groins; stair- 
 cases of slone; walking wlicels and com- 
 non cranes used. (These particulars will 
 also apply to the back sheds.) 
 
 Cubic contents, 
 
 847,352 
 
 3,484,810 
 
 Tonnage. 
 
 8,473 
 
 34,545 
 
201 
 
 STATEMENT— Continued. 
 
 [32] 
 
 Description of the several warehouse. 
 
 J^tw tobacco warehouse. 
 
 One story above ground; brick outside and 
 division walls; roof of timber and s.late; 
 ordinary crancsused; vaulted underneath; 
 brick and stone piers, and brick groins. 
 Extent 3^ acres 
 
 J\''ew sugar warehouse. 
 
 Three floors high above ground; walls of 
 brick; floors of wood, supported by iron 
 columns; roof of wood and iron and slate; 
 Taulted underneath; iron columns and 
 girders, and brick wagon-head arches.... 
 
 Sugar warehouses. 
 
 Two floors above ground; wall at one side; 
 wood partition next dock; roof of timber,* 
 and covered with copper; vaults under- 
 neath; brick and stone piers and brick 
 groins; walking wheels used 
 
 West Garden sheds. 
 
 Obc floor above ground; brick walls out 
 side; wood and brick next sugar ware 
 house. IS'o vaults underneath 
 
 Rum and oil sheds. 
 
 One story above ground; wall at back; iron 
 corrugated next dock; brick and stone 
 piers and groins. Roofs of wood and 
 slate 
 
 East Quay warehouses. 
 
 One story above ground, (3J acres in ex- 
 tent;) wood and slate roof; brick walls 
 and divisions, with iron doors; vaulted 
 underneath; brick and stone piers and 
 
 Cubic contents 
 
 2,139,085 
 
 325,332 
 
 Tonnanre. 
 
 21,390 
 
 3,263 
 
 1,365,210 
 
 329,304 
 
 3,337,112 
 
 1,781,235 
 
 13,652 
 
 3,293 
 
 3,371 
 
 17,812 
 
[32] 
 
 202 
 
 STATEMENT— Continued. 
 
 Descriplion of the several warehouses. 
 
 Cnbic contents ? Tonnage 
 
 Spirit and South Quay warehouses, 
 
 i 
 
 Four floors above ground j brick walls and j 
 
 divisions, also iron doors; floors of wood, | 
 
 with iron columns; roof of wood and i 
 
 slate; vaulted underneath; brick groins 12,167,247 
 
 Vt^est Quay warehouse H. \ 
 
 Two floors above ground; brick walls and 
 wood floors, having wood supports; part- 
 ly vaulted underneath; iron columns and 
 brick arches 
 
 427,746 
 
 West Quay warehouse JVo. 1. 
 
 Two stories above ground; brick walls; 
 wood and slate roof; iron columns; vaults 
 underneath; iron columns and brick ' 
 arches; staircase of stone 178,429 
 
 West Quay warehouses JVos, 2 and 3. 
 
 Fivefloors above ground; brick walls; wood, 
 iron, and slate rcof; wood floors, trussed; 
 iron columns; vaults underneath; Laving 
 brick arches and iron supports , 
 
 Quay side sheds. 
 
 One story above ground; wood sides, and 
 timber and slate roof; walking wheels 
 and ordinary cPanes u?td for hcusinfi; 
 goods , 
 
 Jetty shed. 
 • 
 
 One story bi-^h; wood sides; timber and 
 iron roof, covered partly with slate and 
 partly with zinc 
 
 2,584,576 
 
 2,484,359 
 
 215,550 
 
203 
 
 An account of books kept at the several warehouses. 
 
 Cargo leger contains an account under the name of each ship, 
 of all jjoods landed, when and to whom delivered, and the amount 
 of charges paid thereon. 
 
 Regi:>ter order book contains a record of all orders received for 
 the delivery, &c., of proods. 
 
 Register order book for ciistorns orders contain? a record of all 
 orders received from the customs for goods on which the duty has 
 been paid or otherwise cleared. 
 
 Register order book for extra operations contains a record of all 
 orders received from the proprietors of the goods for any operation 
 to be performed thereon. 
 
 Bill book contains a daily account of all bills made out and paid. 
 
 Pass book contains a daily record of all passes issued for goods 
 delivered. 
 
 [Kept by second class and apprentice clerks. J 
 
 Foreman^s return contains a daily account of book (warehouse) 
 goods delivered, and other work performed. 
 [Kept by warehouse foreman.] 
 
 Foreman^ s return book contains an account of all goods delivered 
 each day, the operations performed thereon, to whom delivered, 
 and the amount of charges paid. 
 
 Authority book contains a record of the names of all persons au- 
 thorized to sign by procuration or otherwise. 
 
 [Kept by second class and apprentice clerks.] 
 
 Landing book. A separate book kept for each vessel and every 
 particular of the goods landed, inserted therein. 
 [Made out by check clerks.] 
 
 Stowage hook contains an account under the name of each vessel 
 of all goods housed, and when delivered. 
 
 Re weighing book contains an account of the separate weights of 
 goods weighed for delivery or otherwise. 
 
 [Kept by the foremen in the warehouies.] 
 
 Admeasurement book contains the particulars of goods measured 
 for freight, &c. 
 
 [Made out by check clerk.] 
 
 Lotting hook contains the particulars of goods lotted for sale. 
 [Made up by colonial samplers.] 
 
 Shipping book for exports. A separate book kept for each vessel 
 and the particulars of goods received inserted therein. 
 [Kept by clearing foreman.] 
 
[ 32 ] 204 
 
 Foreman'^s shipping hook, A record of all goods shipped on 
 board vessels. 
 
 [Kept by shipping foreman.] 
 
 Ledger for exports. An account opened under the name of each 
 vessel, and the amount inserted of all bills made out. 
 fKept by second class or apprentice clerks.] 
 
 Maters receipt book contains the particulars of goods shipped 
 daily on board vessels, for which the signature of the captain or 
 mate i& obtained. 
 
 [Kept by shipping foreman.] 
 
 Surveying officer^ s minute hook contains the particulars of surveys 
 made on board vessels. 
 
 [Kept by surveying officer.] ' 
 
 I. 
 
 Questions addressed to the St. Katharine^s Dock Company, loith 
 
 their replies. 
 
 1. How far the warehouses are separated into distinct stores; the 
 character of the walls and separation, so as to prevent the ex- 
 tending of ci fire from one to the other; the location, with a view 
 to air, light, and ventilation, &c. 
 
 2. How far marine or other railways are used for placing goods 
 in the warehouses. 
 
 3. The length of time occupied in warehousing cargoes of goods, 
 as well as in shipping them from the warehouse, together with the 
 d^lay on this account and detention of vessels. 
 
 4. What portion of the time of a vessel is taken up in de~ 
 positing and receiving goods from such warehouses. 
 
 5. How far and for what time, at what place, and under what 
 guards a vessel is permitted to be used as a warehouse. 
 
 6. Packages in bad order; how repaired, repacked, &c., and how 
 far the merchant is allowed control of such labor. 
 
 7. Whelher liquors, grain in bags, sugar, &c., can have the de- 
 scription of packages altered; and liquors, how transported to 
 secure the article from adulteration; if cased, and by whom. 
 
 8. The penalties to guard against violation of warehouse rules? 
 Are securities required from storekeepers, or those having custody 
 of goods; if so, amount of such security, &c. 
 
 9. The guards against burglary, theft, &,c.; checks on store- 
 keepers, so as truly to ascertain the disposition of goods entrusted 
 to their custody. 
 
 10. The manner of k(.'ej)ini; ihcir accounts; how often examined 
 to test their correctness, and by whom. 
 
 11. How an examination is made of the goods on hand, and ho\r 
 ften. 
 
[3: 
 
 F 
 boai 
 
 [1 
 
 L 
 vess 
 
 M 
 dail 
 mat 
 
 [I 
 mad 
 
 [1; 
 
 Que 
 
 1. 
 
 chai 
 tent ; 
 to a 
 2. 
 in tl 
 3. 
 as V I 
 d^la 
 4. 
 posi 
 5. 
 gua: 
 6. 
 far 1 
 7. 
 scri; 
 srcu 
 
 S. ' 
 Are 
 of ^ 
 9 
 
 kee] 
 to t 
 K 
 to I 
 
 i: 
 
 ften 
 
205 
 
 [32] 
 
 12. The forms of their accounts. 
 
 13. The expenses of storage, &c.; how paid, and to whom. 
 
 ' 14. The system used to secure accountability in the collecting 
 ^igfnts. 
 
 x5. What fees for bonds, certificates, and orders for receipt and 
 drlivery; their amount, and how collected. 
 
 16. The dilferent forms for the receipt and delivery of merchan- 
 dise, and the difference, if any, when for consumption, export, or 
 interior transit. 
 
 17. What returns, statistical or otherwise, and statements are 
 node up, and how often. 
 
 IS. How far the warehouse is separated into distinct stores. 
 I 19. The description of goods stored. 
 
 I 20. How far there are separate 5/ore5 for different descriptions of 
 
 ^ 21. A description of the stores ; how and of what material built; 
 lumber of stori^; depth and extent of cellars; how far fire-proof; 
 
 I what extent erected on arches without timber; how many are 
 imeiliately upon the water; how many are distant, and how far; 
 ,e conveniences of landing, and of loading and unloading to and 
 cm them. 
 
 22. The depth of water at the docks or basins; the nature and 
 ppsition of the hoisting apparatus; whether by steam or otherwise, 
 i 'j23. Whether the goods arc insured, and how, and at what rates. 
 
 124. The means used to protect the goods from combustion, and 
 im buildings from fire and accident. 
 
 25. How, and at what time, fires are permitted, or lights intro- 
 duced, and in what manner. 
 
 26. How far, and to what extent, iron has been introduced, either 
 for roof, rafters, joists or otherwise, as well as the material for floor- 
 ihg; the expense of such buildings. 
 
 27. The irjsurance, if any, on such warehouses, and on the goods 
 stored therein. 
 
 28. How, and for what terms, and at what rate of rent the 
 warehouses are leased. 
 
 29. How far they are public, and how far private warehouses; 
 if of both descriptions. 
 
 30. How far the merchants are permitted to have the custody of 
 their own goods, and especially of dry goods, in their own ware- 
 houses. 
 
 31. How far the government has the supervision, direction, or 
 control of such warehouses or goods. 
 
 32. The amount of goods stored, with the description and the 
 ijuantity and character of each. 
 
 33. -The rate of storige. 
 
 31. The usual and average period of storage; how far the charn-c 
 & diniinished for a longer period. ^ 
 ! 35. The length of time goods are permitted to remain in jv-.tq- 
 louse without payment of duties. 
 
 36. The distinction antf separation in location or otherv. :??, c. 
 varehouses designed for goods entered for consumption, or for re- 
 -xportation. . • 
 
[ 32 ] , 205 
 
 37. A full description of the books kept; by what number and 
 character of clerks and other officers. 
 
 38. How the labor is performed, including triickagc, drayage, 
 loading and unloading, shipment and exhibition of goods, whether 
 by sample or otherwise. 
 
 39. How, and to what extent, merchants using the warehouse, 
 have counting houses only; and in what manner merchants and 
 their clerks are admitted into the warehouses, and how far they are 
 permitted to have access to the goods. 
 
 40. A full description of the official names and dutifs of all per- 
 sons transacting the public business in such warehouses, and the 
 compensation paid each. 
 
 41. The hours within which the warehouses are kept open; 
 their connection with the water used for extinguishing fires, and 
 what articles are considejed combustible or perishable, and ex- 
 cluded from the warehouses, and how or where the combustible or 
 perishable acticles are kppt, and for what length o^ time. 
 
 42. The actual expense of warehousing goods, and of keeping 
 them in warehouse; distinguishing the different kinds of goods, as 
 dry goods, hardware, groceries, wines, liquors, &c., and what por- 
 tion of the imports are not warehoused at all, either in public or 
 private warehouses, under any supervision of the government. 
 
 43. How the free goods are warehoused. 
 
 44. How unclaimed goods are warehoused. 
 
 45. The disposition made of unclaimed goods. 
 
 46. The disposition of goods that have paid the duties, after the 
 payment has been made. 
 
 Answers to the questions propounded by the American commis- 
 sioners for inquiry into ike warehousing and dock system in the 
 port of London,^ August^ 1847. 
 
 1. The warehouses are constructed wi^h party walls separating- 
 the floors in divisions, and with iron doors and stone staircases. 
 There is a suitable space reserved between each stack of ware- 
 houFts; the light and ventilation is perfect; the windows of each o 
 the warehouses secured by shutters, some of whick wholly of iron 
 and others cased with iron. It will be observed, from the plan o 
 the docks, that the site is very limited, not exceeding 35 acres 
 ;;nd that the construction of the buildings, wharves, quays, &c. 
 ha,*!, therefore, been formed to suit the contracted space, the sit 
 being surrounded by two great public thoroughfares, which pre 
 eluded an extension of the location. 
 
 2. No railways are used within the docks. 
 
 3. The period of time consumed in the discharge and housing o 
 mtTchandibC depends greatly upon circumstance^. If great de 
 tpjitch be required, the celerity with which a cargo can be lande 
 and houi^ed in these docks may be judged of by tlie followin 
 statement of a few instances, embracing varied articles of merchan 
 
207 
 
 [32] 
 
 dise. Statement of the time expended in the discharge of the fol- 
 lowing goods by the St. Katharine Dock Company — eight hourt* 
 work, including Jialf an hour for refreshment: 
 
 Tallow, cask: . . . 
 
 Flour, barrels, 
 
 Cotton, E. I., bales,.... 
 
 Hides, dried, ijuenos Ayres, \ 
 
 Sugar, bags, i 
 
 Sugar, Havana, chests, | 
 
 Sugar, hogsheads, , 
 
 Hemp, E. I., press packed bales, ... 
 
 Hemp and flax, Baltic, tons, , 
 
 Htmp only, tons, 
 
 Flax only, tons, , 
 
 Oil, in casks and butts, , 
 
 Brandy, puncheons and hogsheads, , 
 
 Wine, pipes, hogsheads, and ^ casks, 
 
 Indigo, chests, 
 
 Currants, butts and caroteels, , 
 
 Coffee, bags, 
 
 Ordinarr d»> 
 spaicb. 
 
 1 ,006 
 
 550 
 
 4,568 
 
 2,000 
 
 1 ,903 
 
 600 
 
 3 ,85)0 
 
 2,500 
 
 
 *^ nnn 
 «j .uuu 
 
 1,500 
 
 '600 
 
 350 
 
 250 
 
 i,161 
 
 600 
 
 86 
 
 50 
 
 C5 
 
 45 
 
 92 
 
 55 
 
 290 
 
 100 
 
 336 
 
 200 
 
 529 
 
 250 
 
 1,131 
 
 i 450 
 
 2i0 
 
 i 150 
 
 5,450 
 
 : 2,000 
 
 4. Part of this question is satisfied by the preceding answer; and 
 a? respects the time a vessel is engaged in receiving on board her 
 cargo from the warehouses, it is to be stated that the goods are 
 delivered into the vessel as fast as the crew can stow the same 
 awlij, it being the practice in the port of London for the captain 
 and crew to receive and stow away the cargo. The time consumed 
 in such case, therefore, is influenced by the activity or otherwise 
 of the captain and crew. 
 
 5. No such practice exists in the port of London, but the time 
 the vessel is detained by the consignee of the cargo, and during 
 such period converted into a floating warehouse, depends upon the 
 conditions of the charter party, or bill of lading, in which pro- 
 vision is generally made for a certain number of laying days, and 
 the exercise of the right of detention occasionally governed by the 
 slate of the markets. 
 
 6. The dock company perform all the operations required upoa 
 the merchandise; the expense of which is either provided for in the 
 
 ates, or extra charges, according to circumstances, are made; see 
 he tables of rates, &c., of which copies have been furpished. The 
 erchant is at liberty to give 5p?cial directions as to the nature of 
 ach operations; and in the absence of such instructions, the dock 
 ompany, to avoid delay, proceed to make the goods merchantable, 
 
[32] 
 
 208 
 
 or execute such other operations upon the same according to the 
 custom of the port. The management of goods is confined to the 
 manipulations performed by the officers and serva^^ts of the com- 
 pany under whose superintendence and control the whole is exe- 
 cuted; at the same time instructions of a special character from the 
 owners of the goods would be obeyed, and charged for accord- 
 ingly. 
 
 7. So long as goods are in bond, no alteration of the packages 
 can be made without the sanction of the customs; the operations 
 required would be, as in the previous cases quoted, performed by 
 the dock company in their capacity of warehouse keepers. 
 
 8. See the provisions of the warehousing act and dock act; of 
 "which copies have been furnished. 
 
 9. The guards against plunderage depend chiefly upon the vigi- 
 lance of the dock officers, servants, and the internal police in exe- 
 cuting the regulations set forth in the code of instrlictions; .regard 
 being had te the security of the property, few instances of abstrac- 
 tions occur, although occasionally the extra laborers employed are 
 detccred in pilfering the dock company; and so, indeed, all bond- 
 ing warehouse keepers are responsible to the crown for the duties 
 upon goods bonded in their warehouses. 
 
 Nos. 9 and 10. The customs require an examination of the ware- 
 housing accounts periodically, generally taken once in three years, 
 and is usually performed by the officers of the revenue jointly with 
 those of the company, but from the unquestionable responsibility 
 of the dock companies, who are incorporated by law as warehouse 
 keepers, the examination as to them is not so rigid as it is with 
 respect to private v/arehouse keepers. 
 
 No. 11. It would not be practicable to make an accurate exami- 
 nation of the stock of goods in warehouse, without a total suspen- 
 sion of business during the time of so doing, seeing that housing 
 and deliveries must be constantly going on. Should, however, 
 reasonable suspicion of malversation at any time arise, the particu- 
 lar parcel of goods suspected to have been fraudulently dealt with 
 would be required to be unpiled, inspected, and compared with 
 the entries and documents. A private examination is sometimes 
 made by the officers of the dock company in some cases, to test the 
 accuracy ot the records with the deposits. 
 
 No. 12. The forms of accounts generally accompany this state- 
 ment. 
 
 No. 13. The expense of warehousing is reimbursed the dock 
 com[)any in the rates charged, which are defrayed by the owners 
 o(;^*he goods, or of the ship, as the case may be. The only rates 
 paid to the dock companies by the crown are those upon tobaccoJ 
 in the shape of rent ciiargeable iot warehouse room upon that ar-J 
 ticl*!, the revenue being compelled by law to provide suitable placcsj 
 of deposits for the same, especially on account of the very high du-| 
 ties payable thereupon, an<l with a view to encourage a def»csile ;n| 
 transit by relief in the charges, considerations which, during thel 
 time of the late Mr. Pitt, led to this arrangement as an expt rimentJ 
 but has been continued since; doubts are, however, entertained/ 
 
209 
 
 [32] 
 
 whether this particular deviation from the freDeral system of ware- 
 housing will not, ere long, undergo alteration, and the deposit of 
 tobacco in plaops of special security, such as the docks surrounded 
 with walls are, placed- on a uniform footing with other goods. 
 
 No. 14. The system adopted by the dock companies of requirintr 
 payment of charges anvl rates prior to the delivery of goods from 
 warehouse, relieves them from the accountability referred to. The 
 principal collectors, not exceeding two or three in each establish- 
 meut, give security, and their receipts and payments are checked 
 daily. 
 
 N». 15. None; the expense included in the rates. 
 No. 16. See No. 12. 
 
 No. 17. The statistical returns prepared for the use of the dock 
 company consist chiefly of the monthly and annual accounts of the 
 Dumber of ships and tonnage entered and departed, and of goods 
 housed and delivered; the financial accounts are made up and bal- 
 anced quarterly, and annual accounts (in the month of January in 
 each year) presented for inspection to the proprietors of the docks. 
 
 Nos. 18 to 20. To a certain extent internal arrangements -are 
 made for classifying goods, and as far as practicable consisten'.Iv 
 with the interests of the company as warehouse keepers, andre<: 1 
 being had to economy of room, separate floors are specially assigned 
 for particular t;oods; the stowage is regulated also according to the 
 weight and bulk of the article, heavy goods being stowed in the 
 lowest floors to diminish the expense of craneage. The dtscrip- 
 tion of goods is of all kinds; pitch, tar, rosin, turpentine, and other 
 combustible articles of great hazard excepted. 
 
 No. 21. The warehouses, vaults, &c., are constructed of brick, 
 stone, and timber, but not fire proof, ^//e vaults fxce/jfed, which are 
 all brick arched and without timber. The plan shows the distances 
 from the dock water's edge. The convenience of landing, housing, 
 and deliverinej of merchandise, may best be ascertained by personal 
 examination during the operations and inspection of the machinery 
 in use. 
 
 No. 22. The ship regulations, copy of which has been furnished, 
 show the depth of water at the dock entrance, lock, &c., &c. 
 
 No. 23. The merchants insure their goods against the risk of fire. 
 The premium paid upon the warehouses and merchandise deposit- 
 ed in the walled docks in London is 2s. 6d. per JEIOO per annum; 
 private wharfs and warehouses as higb as 7s. 61. 
 
 Nos. 24 and 25. See regulations iully explained in the code of 
 instructions and ship regulations. 
 
 No. 26. See answer No. 21. 
 
 No. 27. See answer No. 23. 
 
 Nos. 28 and 29. The dock warehouses and buildings are the pro- 
 perty of the company, and although private property, are consti- 
 tuted by law public places of deposite; none are let for other occu- 
 pation. 
 
 Nos. 30 and 31. The custody of all goods (deposited in the dock 
 warehouses is vested in the company; the governmint have no su- 
 pervision except in so far as respects fiscal regulations, established 
 14 
 
[32] 
 
 210 
 
 with the view of securing the payment of duties on goods liable 
 thereto. 
 
 No. 32. The quantity of goods lodged in the warehouses of (he 
 dock company, which include their up town warehouses, (in Cutler 
 street, Bishopsg^e street, and Houndsditch,) which latter are 
 chiefly appropriated to the deposit of tea, China and India pro- 
 duce, amounts at present to 75,000 tons; the description and char- 
 acter are almost of every kind. 
 
 No. 33. See tables of rates. 
 
 No. 34. The rate of charge is not influenced by the length of 
 time of deposite; the period of deposite is so various, being governed 
 by the state of markets and other circumstances, that no accurate 
 returns can be made to satisfy this question in detail. 
 
 No. 35. See warehousing act, 8 and 9 Vic, cap. 91. It is not 
 the practice for the government to compel the merchant to export 
 or pay duties on goods deposited in bond, although they have the 
 power to limit the time within a given period; the necessary en- 
 couragement to the warehousing system would be afi'ected by such 
 a restrictive regulation. 
 
 No. 36. None in practice in the dock warehouses. 
 
 No. 37. See answer to No. 12. 
 
 No. 38. The nature and description of internal management of 
 goods is so various, that a knowledge thereof beyond what may be 
 obtained from a perusal of the code of instructions, can only be 
 acquired by personal inspection and experience. Many goods are 
 sold by sample, but followed generally by comparing the bulk with 
 the same. 
 
 No. 39. No counting-houses or offices are occupied by merchants 
 within the docks for the purposes of carrying on their business; tkey 
 are all provided with such ofllices in various parts of the city and 
 port. Owners of goods are allowed to have access to them in the 
 presence of the officers and servants of the company. 
 
 No. 40. In so far as this information c^n be given, it will be 
 found in the printed list of the establishment accompanying the 
 printed forms. (See No. 12, question.) 
 
 No. 41. See the code of regulations and instructions. 
 
 No. 42. Goods which areyVce from duty are not usually deposit- 
 ed in the dock warehouses, but in various private warehouses, and 
 at wharfs, where the rent and charges from the generally inferior 
 description of accommodation are less, and if duty free are not 
 subject to the fiscal regulations. The proportion of merchandise 
 so deposited cannot be stated, nor could the detailed particulars, 
 further required by this'question, being of so multifarious a charac- 
 ter, be furnished without great clerical labor; whilst it is to be 
 observed that the result must in a great degree depend upon the 
 cost and maintenance of the description of buildings where deposit- 
 ed, and expense of the establishment. 
 
 No. 43. Free goods, foreign,' are not warehoused, but merely 
 entered at the tiaie of landing at the custom-house, and placed io 
 any warehouse, although not licensed for bonding. 
 
211 
 
 [32] 
 
 No. 44. Unclaimed goods are entered within a given time by the 
 •dock companies under the authority of their acts. (See the acts.) 
 
 No. 45. Such goods, after a reasonable time remaining uo- 
 claimed, are sold oy the dock companies under the provisions of 
 the said acts. 
 
 No. 46. After the duties upon bonded goods have been paid, 
 they are not required to be removed from the place of deporite un- 
 til required for shipment or delivery for home use. 
 
 J. HALL. 
 
 St. Katharine Dock, 25th August, 1847. 
 
 To Charles C. Waldek, ? Commissioners. 
 D. P. Barhydt, ) 
 
 K. 
 
 LIVERPOOL AND BIRKENHEAD DOCKS.— REGULATIONS. 
 
 No person whatever can be allowed to remain in this dock after 
 the established hours of business, except as hereinafter mentioned; 
 nor can any person be permitted to have access to vessels thereia, 
 without a pass, excepting the owner, master, or chief officer. 
 
 Passes will be given on the application of the captain or chief 
 mate, in the superintendent's office, to admit the ship's apprentices, 
 or other persons, to prepare the ship for discharging, or to do anj 
 other work on board which may be unavoidably necessary. 
 
 The captains, officers, and crews of ships are requested not to 
 give either wine, spirits, grog, or any other liquor to the dock 
 servants, as by so doing they expose them to the certain and iia* 
 mediate forfeiture of their situations. 
 
 No fee, perquisite, or reward, of any kibd or denomination what- 
 soever, is to be taken by the dock officers, or any persons who 
 shall be employed in the service of the trustees, for any act done 
 within the dock walls. Persons giving, offering, or receiving such 
 fee, perquisite, or reward, arc thereby rendered liable to a penalty 
 of twenty pounds for each offence. 
 
 Ships will not be allowed to retain their crewi on board after 
 the hour of business. 
 
 Preparatory to ships being discharged by the trustees, the decks 
 must be cleared of articles which would impede the working out 
 of the cargo. 
 
 Every master of a ship is required to deliver at the superinten- 
 dent's office, and also at the dock office, revenue- buildings, within 
 twenty-four hours after the arrival of the vessel in the dock, or re- 
 porting at the custom-house, a true copy of the manifest or report 
 of the cargo, signed by himself. Blank forms of manifest may be 
 obtained on application at the superintendent's office. 
 
 No ships can receive their rotations, or be allowed to break bulk, 
 until their cargoes are duly enteredj and such cargociwill be landsd 
 
[ 32 ] 
 
 212 
 
 in due succession, according to the strict order in which the mani- 
 fests are delivered and entries completed. 
 
 The master, mate, or some person duly authorized by the owner, 
 is to remain on board the vessel during the unloading. 
 
 It is desirable that all baggage or presents should be sent as 
 ■promptly as possible to the baggage floor, where an authority from 
 the master for the delivery thereof must be lodged. 
 
 Bullion, specie, jewels or packages of extra value (whether 
 cargo or private property) must be delivered by the captain, under 
 liis own responsibility, unless he is desirous of placing the same in 
 the charge of the trustees^ in which case, such property must be 
 particularly specified. 
 
 No person shall be allowed to be employed in the unloading or 
 loading of vessels within the dock, except the crews thereof, and 
 the servants of the trustees; or in any other work and labor to be 
 performed within the dock premises, (stowers on board of ships 
 loading outwards excepted,) without permission, in writing, from 
 the superintendent. 
 
 Laborers may be hired of the trustees, to work under the direc- 
 tion and responsibility of the master of the ship. In cases where 
 the number of men employed is not sufficient for the timely dis- 
 charge of the cargo, additional hcindswill be provided by the trus- 
 tees at the expense of the vessel. 
 
 Ship's provisions and stores cannot be permitted to pass the gates, 
 "without an or&er signed either by the ''captain or owner." 
 
 No fire nor light can be allowed on board any vessels within the 
 dock walls. 
 
 The hours of attendance are, from 1st March to 30th September, 
 toth inclusive, from 8 a. m. to 5 p. m.; from 1st October to last 
 day 0;f February, both inclusive, from 8J a. m. to 4 p. m., and there 
 is to pe no intermission of business during these hours. 
 
 The trustees will not be responsible for any loss or injury sus- 
 taine(J whilst goods are on board a vessel or craft, or in the break- 
 ing out, or slinging of the same on board, unless the whole of the 
 "work performed shall be executed by their servants. 
 
 Goods landed in the Albert dock, and lodged in the custody ol 
 the trustees, may be detained for freight, if stopped prior to trans- 
 fer, or to the issue of dock warrants. Notice to stop such goods 
 until the freight has been paid or deposite made, must be lodged at 
 the m&nifest department, general office, Albert dock. 
 
 No stop for freight can be received after an order for transfer of 
 the goods has been lodged, or a warrant issued for them. 
 
 Abstracts of cargoes, for the purpose of making up freight ac- 
 counts, are supplied on application at the manifest office, at the 
 following rharges, viz: 
 
 If the goods have 10 marks or under..., 2^ Od 
 \ <c a 11 to 20 marks. 3 6 
 
 ^ ^ " 21 and upwardsO 2 each mark 
 
 pr parcel, but the total not 
 to exceed 10^ Gd includii'g 
 an abstract of certihcatts of 
 damage. 
 
[32] 
 
 in due s 
 fests are 
 The n 
 is to ren 
 It is < 
 promptl; 
 the mast 
 
 Bullic 
 cargo or 
 liis own 
 the cha 
 particul 
 
 No pc 
 loading 
 the serT 
 perform 
 loading 
 the sup 
 
 Laboi 
 tion am 
 the nui 
 charge 
 tees at 
 
 Ship' 
 "withoul 
 
 No fi 
 dock w 
 
 The 
 toth ir 
 day ojf 
 is to 0« 
 
 Tht 
 tained 
 ing oii 
 "work J 
 
 Goo 
 the tri 
 fer, or 
 until t 
 the mfc 
 
 ho. 
 the 
 
 counti 
 folloV^ 
 
 to (^xceett JVs tyd 
 an abb»tract of ceil 
 danr.igc. 
 
213 [ 32 ] 
 
 Information as to a vessels lying in the dock may be obtained by- 
 reference to the **ship book," which is exhibited in the lobby of 
 the superintendent's office during the hours of business. 
 
 Conditions to he observed by ships taking in cargoes from the loare- 
 
 houses. 
 
 f 1. The taking of the ihip in and out of dock, or to ancf from the 
 <juay, to be performed by the master and crew, as directed by the 
 dock master. 
 
 2. The goods to be taken from the slings, and to be stowed away 
 by the crew, under the orders of the master. * 
 
 3. If a safficiciy crew be not on board to receive and stow away 
 the goods as delivered, or to transport the vessel, a further number 
 of men shall be provided by the trustees, at the charge of the ves- 
 sel, to work under the direction and responsibility of the master 
 and his officers. 
 
 4. To prevent delay in loading export vessels, the shippers should 
 pay up the rent and charges upon the goods; or where the amount 
 cannot be ascertained without weighing, &c., make a deposite io 
 cover the same. 
 
 Regulations^ 4'c., regarding merchandise. 
 
 [The duties for home consumption upon the following articles, 
 bonded in the Albert dock warhouses, will be chargeable on the 
 delivery weight only, viz: sugar, currants, figs, raisins, hams, and 
 cheese. Wines, on the delivery gauge. Spirits, on the delivery 
 gauge and strengths. And no duties will be charged on deficiencies 
 of goods exported from the bonding warehouses, vaults, &c.] 
 
 No ship is allowed to break bulk until her cargo is duly entered; 
 it is therefore important that consignees should give directions for 
 the entry of their respective consignments as soon as the ship is 
 reported. 
 
 The trustees will proceed to pass warehousing entries for such 
 goods as the owners or consignees may have neglected to enter 
 within forty-eight hours, in cases where the discharge of the cargo 
 of a vessej is impeded or obstructed by such neglect; the period 
 to be computed from the date of the report. — 4 Vic, cap. 30, 5ec. 
 75. 
 
 Goods remaining unentered after the expiration of three days 
 from the date of the ship's report, will be forthwith landed and 
 housed. — 4 Vic. cap. 30, sec. 77. 
 
 Bills of lading, or other satisfactory proof of ownership, must 
 be produced in all cases, before goods can be delivered to any 
 party claiming the same. 
 
 Particular attention is necessary to the regularity of the endorse- 
 ments of bills of lading, as the dock officers cannot pass any bill 
 on which the authority from the shipper to the holder is not de-^ 
 duced by an accurate chain of endorsement. 
 
 In all cases of informality in bills of lading, from want of en- 
 
[32] 
 
 214 
 
 dorsement, &c., or of their being lost, application must be made by 
 letter, througli the secretary to the dock committee, stating the 
 circumstances, and enclosing any, documents which will show the 
 title to the goods; in every such case the applicant must engage to 
 indemnify the trustees, by bond or otherwise, as the committee may 
 direct. 
 
 When bills of lading are produced, which are at variance with 
 the m^ifest a« to the original consignee, the trustees will not pass 
 any delivery order founded thereon, until three clear days shall 
 have elapsed, unless explained to their satisfaction. 
 
 Orders for transfer or delivery, (the forms for which 'may be ob- 
 tained at the general office,) cannot be accepted until the goods 
 have been landed, unless^ the goods are to be delivered from the 
 landing scale. • 
 
 Parties holding orders for the delivery of goods from the landing 
 scale, and requiring such goods to be housed, must lodge the or- 
 ders forthwith in the general office, with the necessary instructions 
 endorsed thereon, and warrants will be granted accordingly. 
 
 Muscovado sugar, goods imported in bulk, and such other arti- 
 cles as are required to be re-weighed on delivery, are deliverable 
 by cheques or sub-orders, but with these exceptions warrants will 
 be issued, upon application, for all merchandise warehoused under 
 the care of the trustees. 
 
 Warrants maybe taken up by the proprietor for the whole quan- 
 tity of a bulk as imported; or for any allotment of such bulk, on 
 payment of the expense of separating it into distinct and. corres- 
 ponding parcels. 
 
 Warrants for goods which are usually sold without lotting, will 
 be made out for such quantities as may be found generally conve- 
 nient to the importers. 
 
 For goods w^hich are lotted, made merchantable, &c., the war- 
 rants will be made out as soon as the operations are performed. 
 When directions from the .importer are required, notice will be 
 given on the landing accounts, or otherwise. 
 
 The first warrants or cheques will be issued to the order of the 
 importers, or their assigns, (provided there be no stop upon the 
 goods for freight or otherwise,) upon payment of the landing 
 charges. 
 
 Such payments must include all charges incurred to the lime of 
 passing the order, or issuing the warrants or cheques, excepting 
 xeni; charges accruing subseqently, and the rent must be paid by 
 the holders of the warrants before delivery of the goods. The 
 proprietors of goods may, however, clear the rent and incidental 
 charges to any desired dale, and have new warrants or cheques 
 accordingly. 
 
 Weight notes, corresponding to the warrants, will be furnished, 
 'Nvhen required, at the charge of two pence each. 
 
 When the assignment or removal of part of the goods only is 
 intended, the warrants or cheques should be divided at the warrant 
 department, as hereafter provided. If the quantity to be assigned 
 jDiust be weighed or measured, to separate it from the bulk, the 
 
215 
 
 [32] 
 
 division cannot be made until the whole quantity has been xe- 
 weighed or remeasiired. If the delivery of the whole of the con- 
 tents is directed, and the goods are not finally removed within two 
 daysy a new warrant or cheque, for the remainder of the parcel, 
 must be taken out. 
 
 When the holders of warrants or cheques are desirous of assign- 
 ing part of their contents, without delivery, re-weighing, re-hous- 
 ing, &c., new documents will be given in exchange on lodging the 
 originals, duly endorsed. The endorsements should specially direct 
 the manner in which the contents are to be divided, and state the 
 names of the parties in whose favur the new warrants or cheques 
 are to be issued, in the following form: 
 
 Please to divide the within,*^ or when part is to be delivered. 
 
 Deliver to bearer,'^ (state how many packages,) *' and grant new 
 
 one for (packages) in favor of ; one for^"* 
 
 &c., &c. 
 
 Warrants may be exchanged or divided, without assigning the 
 goous, when desired by the holder, at the same rate of charge. 
 
 The original warrant is not charged for, but the charges for 
 dividing or issuing new documents or transferring, are — 
 
 For each warrant or transfer, 
 
 1 a 4 packages or quantities Id. 
 
 5 — 10. . . ,do do 2 
 
 11 — 15 do do 3 
 
 16—20 do do 4 
 
 21 — 25 do do 5 
 
 26— 30. ...do do 6 
 
 31 —35. ...do do 7 
 
 36— 40. ...do do ..... ; 8 
 
 41 —45 do do 9 
 
 46 and upwards do 10 
 
 Goods in bulk, per ton 1 
 
 For every new cheque granted 2 
 
 If, from the nature of the contract between the seller and buyer, 
 re-weighing, &c., may be necessary, new warrants will be issued, 
 containing the landing and re-weights, as soon as the operations 
 are completed, and the original warrants deposited, with the neces- 
 sary directions endorsed thereon. 
 
 When any alterations, such as re-packing, &c., are to be made, 
 (except when preparatory to immediate delivery,) the warrants 
 must be lodged; and others, representing the goods correctly, 
 issued in the same manner. 
 
 In the case of casks of liquids used to fill up others, the warrant 
 must be lodged, and the proprietor may either have a new warrant 
 for the remainder, or it may be delivered (if not required to be 
 used again in the same way) to his order. 
 
 The warrants must likewise be lodged on giving orders to vat; 
 but if immediate shipment be not intended, new warraats will be 
 issued as soon as the casks are re-filled. 
 
[32] 
 
 216 
 
 In the four last -mentioned cases, the charges for performing the 
 operations include the expense of new warrants. 
 
 When warrants or cheques are lost or mislaid, the trustees will 
 require that they should be advertised in two Liverpool papers, a 
 copy of each of which, containing the advertisement, and an en- 
 gagement to indemnify the trustees by bond or otherwise, to be en- 
 closed with the application for duplicates. The new documents 
 not to be issued (unless the original shall be found and delivered 
 up) until seven clear days shall have elapsed from the date of no- 
 tice by advertisement. Upon notice of the loss, the goods will be 
 stopped, and the original document can on no account be acted 
 upon, unless first presented at the secretary's office. 
 
 Should any interlineation, erasure, or alteration have been made 
 in an order, it can only be accepted with the name or initials of 
 the party set against such alteration. 
 
 Proprietors of goods desirous of authorizing their clerks to sign 
 orders on their behalf, must lodge an instruction, in writing, to that 
 effect, with the principal of the general office, of whom printed 
 forms for that purpose may be obtained. 
 
 Brokers possessing general authorities, in writing, from mer- 
 chants, to inspect or draw samples from their goods, must register 
 the same with the principal of the general office. 
 
 Goods which require to be made merchantable for the purposes 
 of sale, or from which samples can only be taken after the contents 
 of the packages shall have been turned out, will await the specific 
 directions of the owners. 
 
 Brimstone, cubic nitre, guano, oakum, pitch, rags, rosin, salt- 
 petre, tar, turpentine, and any other articles which may be deemed 
 objectionable by the trustees, will not be permitted to be housed 
 in the warehouses. — 4 Vic. cap. 30, sec. 95. 
 
 Deposite accounts. 
 
 To facilitate the passing of orders, and the payment oi charges 
 due upon goods, the trustees will open deposite accounts^ upon re- 
 quest from merchants, with such deposites as they think proper; 
 when the balance is reduced below ten pounds, a further deposite 
 must be made. Ten pounds is the smallest sum which can be re- 
 ceived at a time as a deposite. 
 
 Parties having deposite accounts with the trustees, must transmit 
 a note of advice on the proper form with each deposite, and it will 
 be necessary that they should invariably state on their orders or 
 warrants, by whom the charges are to be paid, thus: 
 
 " Charges to the [rfa/ej to our account." 
 
 or (^Signature.) 
 
 " Charges to be paid by the holder." 
 
 (Signature.) 
 
 By opening such accounts the business of merchants, particularly 
 
217 
 
 [ 32] 
 
 where goods are upon rent, will be much facilitated. The proper 
 forms and pass-books may be obtained, on application at the gene- 
 ral office. 
 
 Orders for extra work. 
 
 The chargej for re packing, preparing for exportation, making 
 merchantable, and all work which can only be performed by the 
 specific directions of the proprietors of the goods, or parties duly 
 authorized by them, will be fixed from time to lime, with reference 
 to the cost of labor and materials. The charges under this head 
 must be paid by the parties giving the order or clearing the goods. 
 
 The trustees are not liable for deficiences arising from natural 
 causes, nor for any losses or deficiences .whatever, unless ascer- 
 tained previously to the goods being rer>)ovf (l from tlie dock 
 premises. 
 
 With respect to goods subject to allowduces ior tares by the 
 customs, witli a view to prevent delay, importers raay lodge a 
 general order with the trustees authorizing them to act on their be- 
 half; but when this is not done, the merchant's clerk ought to make 
 an immediate appointment with the landing surveyor of the cus- 
 toms to settle the tares, as the landing accounts cannot be fur- 
 nished until they are adjusted. 
 
 Duplicate accounts of weights, &c., of goods, arc furnished on 
 certain conditions, on reasonable cause for requiring them being 
 assigned. 
 
 Goods deposited in the Albert dock warehouses will be held by 
 the trustees as general liens, in respect of all rent, charges, &,c., 
 that shall have been incurred thereon. — 1 Vic. cap. 30, sec. 87. 
 
 Goods brought by land carriage or inland navigation. ^ 
 
 Parties in charge thereof must apply at the superintendent's 
 office, where instructions will be given as to the place of deposite. 
 After being housed, the goods will be subject to the general regu- 
 lations. 
 
 At Birkenhead 18 store-houses are erected in 3 rows of 6 stores 
 each, 140 feet long by 47 feet wide, 2 stories high — 1st, 20 feet, 2d, 
 10 feet high. Walls all of brick and 2 feet thick to rafters. Lower 
 floor of stone 9 inches thick, a thin bed of sand and brick laid over 
 all. 
 
 Two drains underneath each store from front to rear; upper floor 
 of wood. Roof wood rafters and slated. Iron pillars, 9 inches 
 diameter, and 2 rows from front to rear, support 2d floor. 
 
 Doors all of iron, | inches thick. In first story, 2 at each end. 
 
[32] 
 
 218 
 
 12 feet by 6; and four wiadows 4 feet by 2.9. In second story, 2 
 doors 10 by 6 feet, and two windows in each end. 
 
 Window shutters of iron. 
 
 Stairs and railings all of iron to 2d story. 
 
 At one end of each store is an iron pipe 4 inches in diameter, to 
 -which hose is attached on each floor for extinguishing fire. 
 
 Each row of 6 buildings has a communication by double iron 
 doors through the middle of each partition wall on each story. 
 
 At each end of each store are two cranes fixed in the loft for 
 hoisting. Crank for hand, with cog-wheels and two wooden rollers, 
 double and single purchase, lower iron cog-wheel 3 feet diameter, 
 upper 5 inches. 
 
 L. 
 
 Questions addressed to the Custom-house^ London^ with the replies 
 . and forms referred to. 
 
 7. The forms for entering merchandise at the custom-house for 
 consumption, warehouse, reexportation and interior transit by land 
 or water. — (See forms of entires, Nos. 1 to 8. 
 
 The diflferent forms for transporting inland, or for reexporting^ 
 such as permits, certificates to cancel bonds, orders to receive and 
 deliver. — (See forms of entries, No. 1 and 8.) 
 
 How far bonds are required for goods in warehouse. — (On ware- 
 housing goods; warehouse keeper gives bond. See 8 sec, 8 and 9 
 Vic, ch. 91.) 
 
 For transhipment, if for exportation. — (Bond No. 1.) 
 
 Whether duties are exacted if the goods should be consumed by 
 fire. — (The law does not provide for this case; but the government 
 have in many instances given relief.) 
 
 If otherwise destroyed while in warehouse, or in custody of gfor- 
 ernment to or from thence. —(See 17 and 18 sec, 8 and 9 Vic, 
 ch. 91.) 
 
 8^. If on arrival at second port of warehousing, the difference in 
 the precedingf forms, if any, and if again shipped, is there any va- 
 riation. — (Forms of entries No. 1 to 8 apply to these cases.) 
 
 10. A list of fees for bonds and other papers issued officially 
 from the custom-house. — (There are no fees; amount of bond 
 stamp 5s.) 
 
 11. Whether the duty is assessed at the first port, or at the place 
 where withdrawn for consumption. — (At the place of withdrawal 
 for consumption.) 
 
 12. At whose risk the goods are during transit. — (At the mer- 
 chant's risk.) 
 
 13. What deductions, if any, are made for leakage, breakage, or 
 'Wastage, during transit. — (If caused by stress of weather commis- 
 sioners give relief, under thr provisions of 28th sec. 8 and 9 Vic, 
 
 t ch. 91.) 
 
219 
 
 [32} 
 
 Whether any on the Toyage of importation, and under what re- 
 strictions, leakage, breakage, or loss by weight, is made a part of 
 sea damage caused by stress of weather or stranding. — (No deduc- 
 tion is made in this case beyond what is allowed by the 30th sec. 
 and 52d sec, 8 and 9 Vic, ch. 86. See also 31st and 32d sections 
 of the same act.) 
 
 Forms of entries^ fyc. 
 
 1. For consumption from the vessel. 
 
 2. Ditto from the warehouse. 
 
 3. Warehousing from the vessel. 
 
 4. Withdrawal from the warehouse for shipment to a second 
 place, bond note instead of entry." 
 
 5. Warehousing from another port. 
 
 6. Export from bond. 
 
 7. Bill of sight and return thereon, part for consumption and 
 part to be warehoused. 
 
 8. Bill of sight and return thereon, all for consumption. 
 
 9. Memorandum of the mode of passing entries. 
 
 10. Copy of ship's report. 
 
 [Form No. 1. 1 
 Form of entry for consumption from the vessel. 
 
 **Galley quay," Soho, Cullen, from Atwerp, British ship 
 
 JV*. Hammand. ^^Prime.'^ 
 
 C A H j'^. Twelve cases containing ten hundred weight white 
 -window glass, not exceeding one-ninth of an inch in thickness. 
 Duty je3 10^. 
 
 August 17, 1847. 
 
 No. 2. 
 
 Form of entry for consumption from the warehouse. 
 
 London docks. North Carolina, Drummond, from New 
 
 Orleans, American ship Grant & Hodgson, '^home con- 
 
 sumption." 
 
 C 26. One hogshead containing one thousand two hundred fifty- 
 nine pounds leaf tobacca unmanufactured, the growth of the United 
 States, warehoused by J. Gilbert 31st, October, 1846. Duty 
 jei98 75. lOd. 
 
 AueusT 17, 1847. 
 
[32] 
 
 220 
 
 No. 3. 
 
 Form of entry for warehousmg from vessel, 
 
 St. Katharine docks, Matilda, Jones, from Cuba, Britisk 
 
 ship, John White. 
 
 E W ylo' hundred casks of unrefined sugar, not being equal 
 in quality to white clayed, of the growth and produce of Cuba, 
 to be warehoused. 
 
 August 17, 1847. 
 
 No. 4. 
 
 Form of entry for withdrawal from the warehouse for shipment td 
 a second place in bond. 
 
 No entry is required in this case. 
 
 Bond is given for the removal of the goods to the second place,' 
 and a bond note is issued, in the annexed form, which is sent to 
 the warehousing department where the goods are deposited. 
 
 Upon receipt of this, after due examination of the goods, the 
 warehouse keeper transmits an account of the same to the proper 
 officers at the port of destination, in the form of despatch annexed 
 to No. 5. 
 
 As to removal of goods to other ports, see 25th section, 8 and 9 
 Vict., ch. 91. 
 
 [To accompany form 4. J 
 
 Goods for removal. 
 
 Bond Office, Customs, London, 
 Twenty-fifth day of August^ 1847. 
 
 Mr. John Henry Field, merchant, of Eastcheap, intends to re- 
 move the undermentioned goods, warehoused at Cutler street, by 
 
 , the day of * , 18 , ex the 
 master, from , by railway, to the port of Liverpool, 
 
 there to be re-warehoused, viz: 
 
 Twelve hundred pounds of tea. 
 
 Duty, £\bO. 
 
 This is to certify, that security is taken for the due arrival and 
 re-warehousing thereof at the above port within ten days from the 
 date hereof. 
 
 W. WYBROW, 
 CUrk of the bonds. 
 
 W. Smith, consignee. • 
 
 Security: JAMES PEEK, 
 
 Broker, Eastcheap. 
 
221 
 
 No. 5. 
 
 Form of entry for warehousing from another port. 
 
 St. Katharine docks, by railway from Liverpool, ex Nagle, 
 
 Jones, from Singapore, British ship Harbing & Son. 
 
 H 3. One case manufactured tobacco cigars, produce of Manilla; 
 and coast despatch, warehoused at Liverpool by Murray, Svme & 
 Co., 1st October, 1846, dated 21st August, 1847, now to be re- 
 Varehoused in the St. Katharine docks. 
 
 August 27, 1847. 
 
 I To accompany form 5. J 
 
 [G,260 ] 
 
 Liverpool Custom House, 
 
 August 21, 1847. 
 
 Gentlemen: On the other side are particulars of "one case ma- 
 nufactured tobricco cigars, produce of Manilla," imported here and 
 "warehoused under the act 8 &. 9 Vict., ch. 91, and now removed to 
 your port under bond given by **15. Samuelton," on the "20th day 
 of August, 1847," in the *'(raihvay master, by virtue 
 
 of the said act. *'Ten days allowed." 
 
 I am, gentlemen, your most obedient servant, 
 
 J. M. HOLDEN, J- , 
 Warehouse k^)€r, 
 
 "Consigned to Messrs. Harbing & Son." 
 
 The collector and comptroller, **London." 
 
 United Kingdom, No. 73, letters of advice for dry goods. 
 
 Jiiark and 
 namber. 
 
 Gross landing 
 qa&ntitj. 
 
 Tare. 
 
 Gross deJivery 
 quantity. 
 
 More. 
 
 Less. 
 
 H 
 
 3 
 
 2 1 23 
 
 2 25 
 
 Tare. 
 
 
 
 
 
 
 1 2 26 
 1 
 
 Ties. 
 
 
 
 
 
 
 ...wl 2 25 
 
 or 
 
 193 pounJs. 
 
 
 
 Warehoused by Murrny, Syrae & Co., Ocit 1, 1?4 i. 
 Ex *'Nagle," from Singapore. 
 
 i 
 
[32] 222 
 
 No. 6. 
 
 Form of export entry fron^ bond, 
 COCKET, 
 
 Pro forma for foreign goods from tke warehouse. 
 
 Custom-house, , 
 London, 
 
 In the Batavier, D. Dunlop, for Rotterdam. 
 
 Know ye, that Henry Grey, jr., hath entered the following goods 
 to be exported from the warehouse, for which bond is giren, 
 namely: 
 
 Fire hundred gallons of Spanish wine. 
 Entered outwards, 
 
 J. W. 
 
 August 20, 1847. 
 
 Dated August 21, 1847. 
 H. WILLIRMOTT, pro Collector. 
 
 Tons 227. 
 
 J. D. SOPER, pro Comptroller. 
 
 47 
 
 St. Katharine^ s Docks. 
 G G J, 8 quarter casks,. 160 gallons, Spanish wine. 
 Cleared^ight. 
 
 II. GREY, Lighterman. 
 St. Katharine's docks, August 21, 1847. 
 Ship off tower. 
 
 To accompany form JVo. 6. 
 
 Shipping hill. 
 
 In the Bata^icr, D. Dunlap, for Rotterdam. 
 
 HENRY GREY, Jr. 
 
 47 
 
 August 21, 1847. 
 
 Foreign goods to be exported from]^the warehouse; bondrgireD. 
 500 gallons Spanish wine.* 
 
223 [ 32 ] 
 
 From the St, Katharine^s Docks, 
 
 G G J, 8 quarter casks, 160 gallons, E. Edward, Pearse & Cadi- 
 xento, Jdne 24, 1847, by Green & Co. 
 
 Eight quarter casks, 160 gallons, Spanish wine. 
 Cleared eight. 
 
 H. GREY, Lighterman, 
 St. Katharine's docks, August 21, 1847. 
 ghip off tower. 
 
 Signed by warehouse keeper for delivery, and searched for ship- 
 ment. 
 
 No. 7. 
 
 Form of hill of sight and return thereon, part for consumption j part 
 
 to be warehoused. 
 
 Custom House Quay. 
 
 In the Jas. Watt, Ferguson, Havre. 
 
 Sight J. Harrison 
 
 British ship 
 Deposit fifty pounds 
 
 C+ Two cases of merchandise. Further particulars unknown. 
 
 I, Edw. Edwards, clerk, to Messrs. Tanner & Co., the known 
 agents of J. Harrison, importer of the goods abovementioned, do 
 h^eby declare that to the best of my knowledge and belief he has 
 not received sufficient invoice, bill of lading, or other advice, frona 
 whence the quality, quantity or value of the goods abovemen- 
 tioned can be ascertained. And I further declare that I have not 
 any reason to believe that the duty on the abovementioned goods 
 will amount to more than the sum deposited. 
 
 EDW. EDWARDS. 
 
 Signed and declared this 20th day of August, 1847, in the pre- 
 sence of 
 
 J. J. JOHNSON, pro Collector. 
 
 Let this sight pass for the goods abovementioned, to be landed 
 and examined by the importer in presence of the proper officer^ 
 previous to passing a perfect entry for the pame. 
 
 Dated the 20th August, lSi7. 
 34 
 
 Custom House Quay. 
 
 Jas. Watt, Ferguson, Havre. 
 British ship J. Harrison 
 
 In part of sight 
 
[ 32 ] 224 
 
 )^ C-f One case of goods manufactured, not otherwise enumerated 
 or described. 
 
 Value one hundred pounds — £100. 
 
 T. S. ? Initials of computers to signify that the amount of duty 
 J. T. i is correct. 
 
 P. M. Initials of receiver's clerk that the duty is paid. 
 Duty .£10. 
 
 J. MASON, Receiver. 
 T. SMnRyCompfroller. 
 
 Who are responsible to the crown. 
 
 ' I, Edward Edwards, clerk to Messrs. Tanner & Co., of Beer 
 Lane, do hereby declare that I am authorized by the importer, and 
 I do enter the above goods at the value of one hundred pounds. 
 Witness my hand this 20ih August, 1847. ^ 
 
 EDW. EDWARDS. 
 
 199 
 
 In full of sight, No. 34. August 20, 1847. Deposit j£50. To 
 he returned. 
 
 C+ One case of silk manufactures not otherwise enumerated, 
 the produce of Europe, to be warehoused. 
 T S ? 
 
 J * rp' > Initials of computers to sanction the return of the deposit. 
 
 J. MASON, Receiver. 
 T. SMITH, Comptroller. 
 
 Endorsed by me, 
 
 Edw. Edwards^ for Tanner Co., Beer Lane. 
 August 20, 1847. 
 200 
 
 No. 8. 
 
 Form of a hill of sight and return thereon,^ all for immediate con-*' 
 
 sumption. 
 
 Custom HOUSE Quay. 
 
 In the city of Boulogne. Time. Boulogne. 
 
 Sight M. Lawson 
 
 British ship. 
 
 Deposit £\0; ten pounds. 
 
 ML. 64. — Oue case of silks, &c. 
 
 Further particulais unknown. 
 
 I, Henry Constanline, clerk to Scotney Sl Co., the known agents 
 of Mr. Lawson, iinpoiter of the goods above mentioned, do hertby 
 declare that to the best of my knowledge and bilii^-f, he has notre- 
 cciytd pufliVicut invoice, bill of lading or other advice, from whence 
 the quality, quantity or value of the good^ above meniionci! can be 
 •sccrtaincU. And I lurlhcr declare thai 1 hsLTe not any reason to be- 
 
^25 [ 32 ] 
 
 lieve that the duty on the above mentioned goods will amount to 
 more than the sum deposited. 
 
 HENRY CONSTANTINE. 
 Signed and declared this 20th day of August, 1847, in the pre- 
 sence of 
 
 JOHN JOHNSON, Collector. 
 Let this sight pass for the goods above mentioned, to be landed 
 and examined by the importer in the presence of the proper officer, 
 previous to passing a perfect entry for the same. 
 
 Dated the 20th August, 184' 
 
 46 9—12 
 
 I 
 
 Form of a bill of sight an(Lreturn thereon. 
 Custom-house Quay 
 
 City of Boulogne. Time. Boulogne. 
 
 British ship. M. Lawson 
 
 In full sight, 20th August, 1847. No. 46. Deposit £10. 
 
 ML. One case containing 
 64. Five pounds six ounces plain silk broad stuffs. Three pounds 
 
 fifteen ounces plain silk crape broad stuffs. Silk manufactures, 
 
 value ten pounds £iO 
 
 Cotton manufactures, not being articles made up, value forty 
 
 pounds, duty free 40 
 
 Woollen manufactures, not goat's wool, being articles made 
 
 up, value seventeen pounds, duty free 17 
 
 Ooods manufactured, value twelve pounds.. 12 
 
 £79 
 
 All not otherwise enumerated the produce of Europe. 
 
 P. M. 
 
 Initials of the revenue clerk that the duty i^ paid. 
 
 Duty, £b 16#. 
 
 T. S. > Initials of the computers to signify that the amount of duty 
 J. T. J is correct. 
 
 J. MASON, Receiver, 
 T. SMITH, Comp^roZ/er, 
 Who are responsible to the Crown. 
 
 Endorsed by me, 
 
 H. CoNSTANTINE, 
 p. SCOTNEY & Co., 
 
 8 Water Lane, August 20, 1847. 
 
 I, Henry Constantine, clerk to Scotney & Co. of Water Lane, do 
 hereby declare that I am duly authorized by the importers of the 
 goods contained in this entry, and do enter those at value, at the 
 5um of seventy-nine pounds. 
 
 384 H. CONSTANTINE. 
 
 Witness my hand, this 20th August, 1847. 
 15 
 
[32] 
 
 226 
 
 No. 9. 
 
 Mode of passing entries inwards. 
 
 A warrant and two bills are necessary for each entry, and, when 
 numbered out, the reader places a bill before each of the compu- 
 ters and reads every particular contained in the warrant. 
 
 The comptroller's computer then makes his cotoputation from the 
 warrant, the receiver's computer calculating at the same time the 
 amount of duty on one of the bills; and the two computers having 
 agreed to the merchant's computation the amount of duty is figured 
 upon the second bill by the comptroller's computer, from the war- 
 rant which he has himself just computed. M 
 
 The comptroller's bill being thus rendered aTac simile of th§ 
 warrant, is the medium through which the comptroller's cash book 
 is entered up, the warrant itself being by this arrangement much 
 earlier despatched to the delivery stations. 
 
 The receiver's cash book is posted from the bill which his own 
 computer has checked, and the cash books of the receiver and 
 comptroller are compared and agreed on the morning following the 
 close of each day's business. 
 
 There is an ulterior check in the office of principal comptroller 
 of landing and warehousing accounts. 
 
 The comptroller keeps a balance book of each day's transactions. 
 
 Receipt of duties. 
 
 The assistant to the receiver compares the bill with the warrant, 
 and having entered the amount of the duty on his account paper, 
 detains the warrant until he either receives the money or a voucher 
 showing that it has been paid to the- receiver general. 
 
 He then puts his initials on the warrant and hands it to the re- 
 ceiver, who signs it and passes it to the comptroller; after which 
 it is forwarded by an official messenger to the station where t-he 
 goods are deposited. 
 
 No. 10. 
 
 Copy of ship^s report, 
 
 a 
 
 London, No. 10. 
 
 In the ship Deuvent, of Newcastle, British built, property all 
 British, about two hundred and seventy-one tons, with nine men, 
 of whom all are British, and are besides 
 
 Jamis Nash Marshall, a British man, master for this present voyage 
 from Cronstadt. 
 
 1,830 quarters of wheat, in bulk, and in 250 linen and 110 mat 
 bags, 480 damaged mats, consigned to order; 1,050 pieces lathwood, 
 Perkins & Co.; 36 deals, 12 pair oars, the master. 
 
 For ship's use, 2 spare lower yards, 2 spare topmasts. 
 
227 
 
 [32] 
 
 Surplus stores — about 12 lbs. sugar, 6 lbs. coffee, 1 lb. tea, 6 gal- 
 lons spirits, 5 bottles cherry brandy, 6 lbs. tobacco. 
 Pilots' names. — None employed. 
 Ship lying in London docks. 
 
 E. & ^. RULE, Agents. 
 
 I do hereby declare that the entry above written, now tendered 
 and subscribed by me, is a just rej)ort of the name of my ship, its 
 burthen, built, property, number, and country of mariners, the pre- 
 sent master and voyage: And thsK it doth further contain a true 
 account of my lading, with the particular marks, numbers, quan- 
 tity, quality and consignment of all the goods and merchandises 
 in my said ship, to the best of my knowledge; and that I have not 
 broken bulk or delivered any goods out of my said ship since her 
 loading in Cronstadt, and that I have no foreign sails or cordage 
 on board my said vessel. 
 
 JAMES NASH MARSHALL. 
 
 Signed and declared, this 17th day of August, 1847, in the pre- 
 sence of 
 
 J. J. JOHNSON. 
 
 19—22. 
 
 I, James Nash Marshall do declare that I have no aliens on board 
 my ship, and that I have not passed any lights on the Irish coast, 
 so as to receive benefit therefrom, since clearing last from England. 
 
 JAMES NASH MARSHALL. 
 
 Signed and declared, before me, this 17th August, 1847. 
 
 R. J. WILLIAMS, 
 Deputy Collector. 
 
 This fQrrii of certificate is forwarded from the port of arrival to 
 the port of removal, for the purpose of cancelling the bond. 
 
 Port of London. 
 
 These are to certify, that there have been received and ware- 
 housed at this port, under the authority of 8 and 9 Vic, ch. 91, 
 pursuant to entry, by Harbing & Son, on the 27th day of August, 
 1847, the following goods, viz: H 3 one case manufactured tobacco, 
 segars, produce of Manilla, to be warehoused in St. Katharine's 
 docks, removed from Liverpool, under bond given by E. Samuelton, 
 on the 20th day of August, 1847, per railway, by virtue of the said 
 act. And that the full duties will be charged on the deficiency 
 upon the quantity delivered from the warehouses at St. Katharine's 
 docks. 
 
[32 J 
 
 228 
 
 Dated at the custom-house, London, this 28th day of August, 
 1847. 
 
 COLE, 
 
 Comptroller of Accounts in the St, Katharine* is docks. 
 
 To the Collector and Comptroller of Customs, 
 
 Jit Liverpool. 
 
 Forms of bonds taken by the Collector and Comptroller for ware- 
 
 ^ housed goods. 
 
 No. la. Exportation from the warehouse. 
 2a. For removal to another port. 
 3a. Surplus stores removed to another port. 
 4a. Shipped as stores. 
 
 5a. Sugar removed to a bonded sugar-house to be refined. 
 6a. Goods to be bkached, &c, 
 7a. Stores for ships of war. 
 
 The penalty of these bonds being double the amount of duty to 
 which the goods are subject. 
 
 The warehouse keeper gives a general bond for the security of 
 the duties under the 8th sec. 8 and 9 Vic, ch. 91. This is a spe- 
 cial bond, taken by the solicitor for the customs. 
 
 No. 1 A. 
 
 For exportation from the warehouse. — Bond note issued to the ware- 
 house keeper annexed. 
 
 Know all men by these presents, that we are held and firmly 
 
 bound unto our sovereipjn lady Victoria, by the grace of God, of 
 the united kingdom of Great Britain and Ireland, queen, defender 
 of the faith, in the sum of. pounds of good and lawful money 
 
 of Great Britain, to be paid to our said liidy, the queen, her heirs 
 and successors; to which payment well and truly to be made, we 
 bind ourselves, and each of us, by himself, for and in the whole, 
 our heirs, executors, and administrators, and every of them, firmly 
 by these presents. Sealed with our seals. Dated this day 
 of in the year of the reign of her said Majesty, and in 
 
 the year of our Lord one thousand eight hundred and forty 
 
 Whereas the above bounden hath given notice of his inten- 
 
 tion to export to in the ship master 
 
 Now the condition of this obligation is such, that if the said 
 goods and every part thereof shall be duly shipped and exported 
 to, and shall be landed at aforesaid, or shall be otherwise ac- 
 
 counted for to the satisfaction of the commissioners of her Majesty's 
 customs, then this obligation to be void, otherwise to be and re- 
 main in full force and virtue. 
 
 Scaled and delivered (being first legally stamped) 
 
229 
 
 [32] 
 
 No. 8 A. 
 
 Bond Office, Customs, London, 
 
 2Dth day of Jugustj 1847. 
 
 These are to certify that Ruck, Son & Fenwick, of No. St. 
 Dunstan's Hill, have given security as required by law for the due 
 exportation of one thousand gallons rum, two hundred and fifty 
 gallons over proof foreign spirits, not sweetened. 
 
 Amount of duty seven hundred pounds, on board the Olinda, for 
 Hobart Town. 
 
 W. WYBROW, 
 
 Clerk of the bonds. 
 
 The above goods warehoused, by Ruck, Son & Fenwick, the21st 
 day of June, 1847, ex the William, master, Jones, from St. Vin- 
 cents. 
 
 Security: CHARLES LUCEY, 
 
 5^^^ Lighterman Coxe^s quay. 
 
 [John Ruck, jr., will sign for the firm.] 
 
 No. 2 A. 
 
 For removal to another port. — Bond not^ annexed to entry JVo. 4. 
 
 (See 25 section 8 and 9 Vict., ch. 91.) 
 
 Know all men by these presents, that we are held and 
 
 firmly bound to her present Majesty, queen Victoria, jn the sum 
 of pou.-.Js of good and lawful money of Great Britain, to be 
 
 paid to her said Majesty, her heirs, and successors; and for which 
 payment to be well and faithfully made, we bind ourselves, and 
 each and every of us, by himself, our and each of our heirs, exec- 
 utors, and administrators, and every of them, firmly by these pres- 
 ents. Sealed with our seals. Dated the day of in the 
 year of the reign of her said Majesty, and in the year of our 
 Lord one thousand eight hundred and forty 
 
 Whereas the above bounden is the proprietor of the fol- 
 
 lowing goods, wares, and merchandise, that is to say, and 
 "which said goods, wares, and merchandise, are now lodged and de- 
 posited in a warehouse or warehouses at in the port of Lon- 
 don, under the regulations of an act passed in the third and fourth 
 years of the reign of his Majesty King William the IV., entitled 
 **An act for the warehousing of goods." 
 
 And whereas the said intends to remove and convey the 
 
 said goods, wares, and merchandise from the said port by to 
 the port of subject to the rules, regulations, and restrictions 
 
 in that behalf by law provided. 
 
 Now the condition of this obligation is such, that if the said 
 
[32] 
 
 230 
 
 goods, wares, and merchandise, and every part thereof, shall be duly 
 delivered without alteration or diminution into the custody and 
 possession of the proper officer of customs at the said last mentioned 
 port; and if the said goods, wares, and merchandise, and every 
 part thereof, shall be duly rewarehoused at the port of next 
 following the date hereof, then this obligation to be void, or else 
 to be and remain in full force, vigor, and effect. 
 
 Sealed and delivered (being first duly stamped) in the pres- 
 ence of 
 
 No. 3 A. 
 
 Bond for surplus stores removed coastwise to another port. 
 
 Know all men by these presents, that we are held and 
 
 firmly bound linto our sovereign lady Victoria, by the grace of 
 God, of the united kingdom of Great Britain and Ireland, queen, 
 defender of the faith, in the sum of pounds of good and law- 
 
 ful money of Great Britain, to be paid to our said lady the queen, 
 her heirs and successors; to \^hich payment well and truly to be 
 made, we bind ourselves, and each of us, by himself, for and in the 
 whole, our heirs, executors, and administrators, and every of them, 
 firmly by these presents. Sealed with our seals. Dated this 
 day of in the .year of the reign of her said Majesty, and 
 
 in the year of our Lord one thousand eight hundred and forty 
 
 Whereas the commissioners of her Majesty's customs have, by 
 their order dated the 25th November, 1845, directed that surplus 
 stores left on board any importing ship or vessel about to proceed 
 coastwise only, be placed under seal of office; and in addition 
 thereto, that in all cases where the quantity of high duty goods 
 left on board such ship or vessel may to the proper officer appear 
 to be excessive, a special bond for the same be required. 
 
 And whereas, the ship • hath on board the following exces- 
 sive surplus stores, namely: — 
 
 Now, the condition of this obligation is such, that if the said 
 goods and every part thereof shall be delivered without alteration 
 or diminution, into the custody or possession of the proper officers 
 of customs at the port of ; and if the duty on any deficiency 
 
 of such stores si all be paid within the space of days next 
 
 following from the date hereof to the collector and comptroller of 
 such port, then this obligation to be void, or else to be and remain 
 in full force and virtue. 
 
 Sealed and delivered (being first legally stamped.) 
 
231 
 
 [32] 
 
 No. 4 A. 
 
 Goods on victualling billy to be used as stores. 
 STORES. 
 
 Know all men by these presents, that I am held and (irmly 
 
 bound unto our sovereign lady Victoria, by the grace of God of 
 the united kingdom of Great Britain and Ireland, queen^ defender 
 of the faith, in the sum of pounds of good and lawful money 
 
 of Great Britain, to be paid unto our said lady the queen, her heirs 
 or successors; to which payment well and truly to be made, I bind 
 myself, for and in the whole, my heirs, executors, and administra- 
 tors, and every of them, firmly by these presents. Sealed with my 
 seal. Dated this day of in the year of the reign 
 
 of her said Majesty, and in the year of our Lord one thousand eight 
 hundred and 
 
 Whereas, in pursuance of an act passed at a sessions of Parlia- 
 ment holden in the third and fourth years of the reign o{ his 
 Majesty King William the IV., entitled ^*An act for the warehous- 
 ing ot* goods," certain goods now secured in a warehouse, without 
 payment of duly, are about to be shipped as stores, on board , 
 master, bound for ; and whereas, a victualling bill is 
 
 about to be issued for the same by the proper officer of customs. 
 
 Now the condition of this obligation is such, that if all such 
 goods enumerated in such victualling bill shall be used as stores 
 for the said vessel, or be otherwise accounted for to the satisfaction 
 of the commissioners of customs, and if the packages containing the 
 same shall not be opened, or any of the goods therein taken ou^ or 
 altered, until the said ship shall have left the §ort on her intended 
 foreign voyage; then this obligation to be void, or otherwise to 
 remain in full force and virtue. 
 
 Signed, sealed, and delivered, (being first duly stamped) in the 
 presence of 
 
 No. 5 A. 
 
 For sugar removed from the warehouse to a bonded sugar house^ 
 for the purpose of refining. 
 
 Know all men by these presents, that held and firmly bound 
 
 unto our sovereign lady Victoria, by the grace of God, of the 
 united kingdom of Great Britain and Ireland, queen, defender of 
 t\ie faith, in the sum of pounds of good and lawful money of 
 
 Great Britain, to be paid to our said lady the queen, her heirs 
 and successors; to whicji payment, well and truly to be made, 
 bind heirs, executors, and administrators, and every of them, 
 
 firmly by these presents. Sealed with seal. Dated this 
 
[32] 
 
 232 
 
 day of in the year of the reign of her said Majesty, and 
 
 in the year of our Lord one thousand eight hundred and forty. 
 
 Whereas by an act passed in the third and fourth year of the 
 reign of his late Majesty King William the IV, entitled *^An act 
 to admit sugar with payment of duty to be refined for exporta- 
 tion," the commissioners of her Majesty's customs are upon appli- 
 cation to them of any person actually carrying on the business of a 
 sugar refiner in the ports of London, Liverpool, Bristol, Hull, 
 Greenock, or Glasgow, or any other port, to be approved of by the 
 lords commissioners of her Majesty's treasury, authorized by their 
 order to approve of premises as bonded sugar houses for the refining 
 of sugar for exportation only, on it being made appear to the satis- 
 faction of the said commissioners that the said premises are. fit 
 in every respect for receiving such sugars, and wherein the same 
 may be safely deposited. 
 
 And whereas the said commissioners of her Majesty's customs 
 have, pursuant to the powers vested in them by the said recited 
 act, approved of a sugar house situate now in the occupa- 
 
 tion of the above bounden as a bonded sugar house for the 
 
 refining of sugar for exportation only. 
 
 And whereas the said hath entered to be refined in 
 
 the said premises. 
 
 Now the condition of this obligation is such, that if all the de- 
 ficiences arising in the transit of the said sugar from the bonded 
 warehouses to the said bonded sugar house shall be duly paid to the 
 collector of the customs at the port of London, within four months 
 from the date of these presents, and if the whole of such sugar 
 shall be actually subject to the process of refinement upon the said 
 premises, and if within four months of the date of these presents 
 the whole (ff the refined sugar and treacle produced by such pro- 
 cess shall be eitheriduly exported from the said premises, or de- 
 livered into an approved bonded warehouse under the locks of the 
 crown, for the purpose of being eventually exported to foreign 
 parts, then this obligation to be void, otherwise to be and remain 
 in full force and virtue. 
 
 Sealed and delivered, (being first legally stamped,) in the pres- 
 ence of 
 
 No. 6 A. 
 
 Goods may be taken out of warehouse to be bleached^ or any other 
 purpose the commissioners may approve. {39 sec. and 9 Vict ^ 
 ch. 91, bond note annexed.) 
 
 Know all men by these presents, that we are held and firmly 
 bound to our sovereip^n lady Victoria, by the grace of God, of the 
 united kingdom of Great Britain and Ireland, queen, defender of 
 the faith, in the sum of pounds of good and lawful money of 
 
 Great Britain, to be paid to our said lady the queen, her heirs and 
 
233 [ 32 ] 
 
 successors; to which payment, well and truly to be made, we bind 
 ourselves, and every of us, jointly and severally, for and in the 
 whole, our heirs, executors, and administrators, and every of them, 
 jfirmly by these presents. Sealed with our seals. Dated the 
 day of in the year of the reign of her said Majesty, 
 
 and in the year of our Lord one thousand eight hundred and 
 
 Whereas the above bounden hath in a warehouse at 
 
 in the port of London which he intends to take out of the 
 
 said warehouse, in order to their being 
 
 Now the condition of the above obligation is such, that if the 
 said shall truly return the abo\ ementioned goods, and every 
 
 part thereof, into the said warehouse aforesaid, within the space of 
 from the day of the date hereof, then this obligation to be 
 void, or else to be and remain in full force and virtue. 
 
 Sealed and delivered, (being first legally stamped,) in the pres- 
 ence of 
 
 No. 9 A. 
 
 Goods to be bleachedy refreshed, repaired, ifc, 
 
 Mr. Richard Walford, of 27 Lawrence lane, Cheapside, having 
 in the warehouse at New street the undermentioned goods, viz., 
 one thousand pieces Corahs, silk manufacture, of and from British 
 possessions, duty one hundred pounds, which he intends taking 
 ovt in order to be printed and made merchantable, on giving secu- 
 rity for the due return thereof into the said warehouse within three 
 months, conformably to the board's order of 31st day of January, 
 18fL6. 
 
 Warehouse-keeper, 
 
 25M day of August, 1847. 
 
 This is to certify that security has been taken for the due return 
 
 of the said goods in the period above stated. 
 Bond Office, 2oth day of August, 1847. 
 
 Security, William Austin Fossett, lighterman, 21 Water lane. 
 
 No. 7 A. 
 
 For goods sent on hoard ships of war from the bonded warehouses to 
 
 he used as stores. 
 
 Know all men by these presents, that we 
 ue held and firmly bound to her present Majesty Queen Victoria 
 iQ the sum of 
 
 bounds of good and lawful money of Great Britain, to be paid to 
 
234 
 
 her said majesty, her heirs or Successors; and for which payment 
 to be well and faithfully made we bind ourselves, and each and 
 every of us, by himself, our and each of our heirs, executors, and 
 administrators, and every of them, firmly by these presents. Sealed 
 with our seals. Dated this day of , in the * 
 
 year of the reign of her said majesty, and in the year of our Lord 
 one thousand eight hundred and forty- 
 
 Whereas the above bounden 
 is the proprietor of the following goods, wares, and merchandise, 
 that is to say: 
 
 and which said goods, wares, and merchandise, are now lodged and 
 deposited in a warehouse or warehojuses at 
 
 in the port of London, under the regulations of an act passed in 
 the third and fourth years of the reign of his Majesty King William 
 the Fourth, entitled ''An act for the warehousing of goods.'' 
 
 And whereas the said intends to remove 
 
 and convey the said goods, wares, and merchandise from the said 
 port to the port of • , subject to the 
 
 rules, regulations, and restrictions in that behalf by law provided. 
 And at the said port of to put the same on board the 
 
 ship , being one of her Majesty's ships of war, for 
 
 the use of ctrtain officers of the said ship. 
 
 Now the condition of this obligation is such, that if the said 
 goods, wares, and merchandise, and every part thereof, shall be 
 duly delivered without alteration or diminution, on board her ma- 
 jesty's ship , lying at the port of 
 
 and if a certificate, signed by the commanding officer of the' said 
 ship shall be produced within from 
 
 the date of the delivery from the warehouse, certifying that the 
 said goods had been delivered on board such ship, then this obli- 
 gation to be void, or else to be and remain in full force, vigor, and^ 
 effect. 
 
 Sealed and delivered (being first duly stamped) in tie presence 
 
 of 
 
 Bond for the removal of goods on board her majesty's ships ol 
 war. 
 
 M. 
 
 Duties of customs officers attached to the docks in London^ with liti^ 
 
 of hooks and returns. 
 
 On the arrival from foreign parts of a ship at Gravesend, laden 
 with merchandise, tide-waiters are put on board, and r»*main until 
 she reaches the place of discharge. The goods being duly reported 
 and entered at the custom- house, a warrant authorizing the ware- 
 housing of them is signed by the receiver of the duties under the 
 collector, and other officers of the inward department, and\ trans- 
 
235 
 
 [32] 
 
 mitted to the "registrar" at the docks where the vessel discharges 
 her cargo, who issues an order to the tide-waiter on board for the 
 landing of the goods according to the entry passed for the same, 
 under the immediate care of a landing waiter specially appointed 
 to each ship. The landing waiters examine and weigh the several 
 packages containing dry goods, and officers denominated ^^gaugers" 
 gauge and ascertain the contents of wet goods, and both officers 
 enter an account thereof in two books delivered to them for that 
 purpose by the registrar; one containing the particulars of goods 
 to be warehoused, and the other contains the entries of goods not 
 to be warehoused upon which duty is paid by a prime entry, sub- 
 * ct to a further port entry if short paid. This second book also 
 untains the total number of packages and quantity landed by each 
 warehousing warrant, to enable the jerquer to whose office this 
 book is sent to check the quantity of goods landed by the captain's 
 report of the ship. 
 
 The landing waiters and gangers, in the performance of their 
 duty, are subject to the daily superintendence of the landing sur- 
 ^Teyors. 
 
 Immediately after the goods have been weighed, the tares, &c., 
 adjusted, the maiks, numbers, and other particulars entered in the 
 landing waiter's books, the goods are deposited in a warehouse, 
 and placed under the charge of the London dock company, and a 
 receipt given on their part in the landing waiter's book, which re- 
 lieves the latter from any further responsibility respecting them. 
 
 The land'ng waiter's book, containing an account of the ware- 
 housed goods, made up agreeable to eacii merchant's entry, is gent 
 to the "comptroller of accounts," who enters the particulars into his 
 book called a *^register," and when the who^e cargo has been de- 
 livered, the landing book, warrants, and orders for delivery are 
 given over to a clerk in his office for final examination; the other 
 landing book, containing an account of the whole cargo in the 
 manner before stated, is transmitted from the registrar's office to 
 an officer denominated a"jeiker," whose duty it is to examine into 
 the correctness of such account by the ship's report, and with 
 whom this book ultimately remains. 
 
 The goods are delivered from the warehouse for home consump- 
 tion' by authority of a warrant issued by the receiver of the duties 
 under the collector, and forwarded by messengers every half hour 
 to the several stations where the goods are deposited, certifying 
 that the duties have been paid. 
 
 By virtue of this warrant wherein is described the marks, num- 
 bers, and other particulars of the goods intended to be so taken 
 out, an order is issued to the London dock company to deliver the 
 same. 
 
 If the goods are intended for exportati(»n or removal, to be ware- 
 housed at some othtr port in the united kingdom, a certificate is 
 given that bond has been taken for the due exportation or removal 
 f the goods, as the case may be, also a document called a **cocket," 
 nd a ^'shipping bill,-' if the goods be for exportation, containing 
 e particulars of the goods intended to be so taken out, whereon 
 
[32] 
 
 236 
 
 the necessary order is issued to the London dock company to deli- 
 ver the same into the charge of the searcher, or for removal coast- 
 wise. 
 
 H. COLE, 
 
 Comptroller. 
 
 To C. C. Walden, } Commissioners, 
 D. P. Barhydt, 5 
 
 Form No. 1. Monthly return of imports furnished to the inspector 
 general of imports and exports. 
 
 2. For return of duty overpaid. 
 
 3. Letter of advice for dry goods removed to an outport. 
 
 4. do do wet do do do 
 
 5. Certificate of receipt of goods from an outport. 
 
 6. Request for certificate of due arrival of goods at an outport. 
 
 7. Delivery order for wet goods to be removed coastwise. 
 
 8. do . do dry do do do 
 
 9. do do do do do for the London 
 dock company. 
 
 10. do do wet do for. exportation. 
 
 11. do do dry do do 
 
 12. do do do do do for the London 
 dock company. 
 
 13. Goods cleared for exportation but not shipped, and placedi 
 on the warehouse books again. 
 
 14 Note to accompany goods for exportation when removed for 
 shipment by a licensed carman. 
 
 15. Request for an officer at the expense of the merchant, to at- 1 
 tend the removal of goods from one bonded warehouse to another 
 in the same port, and also goods for exportation when not conveyed 
 by a licensed carman. 
 
 16. Delivery order for dry goods, duty paid. 
 
 17. do wet do 
 
 18. Locker's return for the principal comptroller of accounts. 
 
 19. Ganger's return, prior to the landing book being completedj 
 
 20. For dry goods liable to duty on the re-weight. 
 
 21. Export book. 
 
 22. Warrant book. 
 
 23. Coastwise letter book. 
 
 24. Numerical list of ships. 
 26. Warehousing register. 
 
237 [ 32 ] 
 
 N. 
 
 Extracts from replies made by the' officers of the customs at Liver- 
 pool to the questions of the commissioners relative to the forms 
 used in that port. 
 
 After a vessel, with foreign goods, has regularly reported her 
 cargo inwards, and the merchant proceeds to enter his goods to be 
 landed, he does so in two ways: either to pay the duty and land 
 the goods, which is termed *Muty paid from ship,'^or to enter the 
 goods to be warehoused under bond; of which proceeding, and the 
 regulations for ultimate transactions in this particular, the follow- 
 ing is observed at this port: 
 
 An import bonded warehousing entry is passed, containing the 
 particulars, as stated in the example given, and is signed by the 
 collector and comptroller, in proof that bond is duly given, the 
 form of which bond is herewith, A. 
 
 The entry is then sent to the registrar, who inserts it in the 
 bonded landing book for the use of the landing waiter; after 
 which he sends the enAy to the clerk of the comptroller of ware- 
 house accounts, who enters it in the numerical list of ships, insert- 
 iDg in the corner of the entry, the ship's number, and the number 
 of the country from whence the goods are brought. 
 
 The entry then goes to the warehouse keeper, who issues it in 
 due course, and according to the disposal of the work amongst the 
 clerks having charge of the general registers for dry and wet 
 goods, to one of the clerk?, who opens an account for the ship, 
 and posts the entry, as per example of warehouse keeper's regis- 
 ter. The clerk then waits for the landing book, with the account 
 of the cargo, which, on being furnished by the landing waiter, is 
 returned to the registrar, who, after giving it the proper examina- 
 tion, sends it to the clerk to the comptroller of warehouse ac- 
 counts, who keeps the numerical list, and he, after procuring the 
 statement of the locker as to the goods being received in the 
 warehouse, sends it to the clerk of the register, who posts on the 
 warehousing side the particulars of the contents of each original 
 import entry; thus he has a stock to deliver from, as seen here- 
 after. 
 
 The book is then forwarded to the office of the comptroller of 
 warehouse accounts, where the clerk posts the totals of each de- 
 scription of goods in the R. R. D., as ptr example, and the book 
 is then deposited in the room for such purpose, and is put away in 
 ilphabetical order, according to years, a memorandum to that ef- 
 fect being first made in the numerical list of ships, and having de- 
 posited in the book the various import bonded entrits. 
 
 The accjunt is now in a position for delivery of the goods, and 
 he first entry, for example, is one for ^'home cocsumption.' 
 
 The merchant's clerk makes ou^the locker's order, as per t^^ain- 
 ile, with the numbers, weights, and tares, and shows the net for 
 «Uty; at the same time, he makes out a home consumption war- 
 rant, as per example, and two copies, one for the collector and 
 
[32] 
 
 238 
 
 one for the comptroller, on which the duty is computed. The 
 clerk of the register examines the locker's orde^ aS to the correct- 
 ness of the weights, tare, and net^and sees that the warrant is cor- 
 rectly filled up. The merchant's clerk then proceeds with the 
 warrant and copies to the long room, to have the duty computed^ 
 which, when done, he pays the same, and the warrant is signed by 
 the collector and . comptroller, the former retaining one of the co- 
 pies, and the latter the other copy, the warrant being passed on to 
 the clerk to the warehouse keeper, who inserts it in a warrant 
 book, and passe* it to the clerk to the comptroller of accounts, 
 who, in the interim, has been furnished with the locker's order. 
 This clerk then comptrols or examines the locker's order, with the 
 body of the warrant, to see that the duty has been properly paid 
 on the correct quantity, and that no alteration has been made in 
 the warrant since it left the clerk of the register. He signs the 
 locker's order as comptroller of accounts, and puts his initials to 
 the warrant, in proof of the check, and passes both documents to 
 the clerk to the warrant book to sign them for the warehouse 
 keeper.''' The locker's order is then issued for the delivery of the 
 goods from the warehouse, and the warrant goes to the clerk of 
 the register to post finally, as a delivery, on the credit side of his 
 register; and he, after giving the warrant the number of the ship 
 and country, the reference letter, and number of the register and 
 folio, they are returned to the clerk who keeps the cash book. He 
 enters the number of the warrant and amount of cash, and passes 
 the warrants to the clerk to the comptroller of accounts, who 
 keeps the R. R. D. to post. After posting, the clerk the next 
 morning calls over his R. R. D. with the register kept by the ware- 
 house keeper's clerk, and checks every particular as to date, num- 
 ber, ship, from whence, name of bonder, date of bond and quan- 
 tify. The warrants are then carefully put in consecutive order , 
 and lodged with the comptroller of accounts in his private office, 
 until the close of the quarter. The locker's order was issued for 
 the delivery of the goods, which, when delivered, is signed and 
 dated by the locker and returned to the clerk of the warrant book, 
 who examines it by the book to see that no alteration has been 
 made since it was issued; and having ticked it off, it is put away 
 in the bundles kept in consecutive order numerically, and depos-^ 
 ited in a document room up stairs for that purpose. The warrant,, 
 at the close of the subsequent quarter, is placed in the ship's book, 
 previously put away in alphabetical order according to years. So 
 far for the home consumption transaction. The merchant, wishing 
 to export" a portion of the cargo, takes out a locker's order, 
 with all the same particulars as that lor home consumption, which 
 is examined by the clerk of the register as before, and having pro 
 duced a bond note to the clerk, in proof that bond has been given, 
 as per form R, and made out the necessary documents, consisting 
 of a red bill and cocket, for the searchers, the order is then en 
 tered in the export book kept b3Pthe warehouse keeper, and is is- 
 sued for the delivery of the goods from the warehouse; which be- 
 ing done, the document is returned, duly signed by the searcher 
 
239 
 
 [32] 
 
 that the goods are shipped, and the clerk then posts the same in 
 his register, and passes the order to the clerk of the R. R. D., 
 who post^ it; and the following morning, as before, calls over 
 witlf the warehouse keeper's register, and the export order and 
 bond note are put away in the book, the same as the home con- 
 sumption warrant. Another species of delivery is **removal coast- 
 wise" under bond. A Jbond, as per form C, hiving been given^ 
 and a bond note, duly signed by the collector and ccfmptroller, 
 having been forwarded to the warehouse keeper's clerk, the mer- 
 chant makes a request to be allowed to '^remove under bond," by a 
 particular conveyance — either sailing vessel, steamer, or railway — 
 certain goods, which he enumerates, stating quantity and descrip- 
 tion of^ goods, name of importing vessel, from whence, date of im- 
 porting bond, and name of bonder; and also the name of the con- 
 signee at the port of destination. 
 
 This request is recorded in a book terrae*! goods removed 
 coastwise under bond," and passed to the despatch clerk in order 
 when he has received the locker's order, which has been previously 
 issued, under the usual form of being made out by the merchant's 
 , clerk, and examined by the clerk of the register, wlio passes 
 it to the clerk who keeps the export book, and inserts it in the 
 same as an export order. The coasting order is then issued fcr the 
 delivery of the goods, which, when done and signed by the locker^ 
 is returned to the despatch clerk, who immediately proceeds to 
 make out the letter of advice to the port whither the goods are 
 sent, as per example, which is forwarded by the collector per post 
 after being first entered in the book of **goods removed coastwise 
 under bond and signed by the comptroller of accounts." To this 
 letter, when the goods are duly landed and entered at the port of 
 destination, a certificate is returned to this port to that effect, and 
 thus cancels the removal bond. 
 
 The coasting locker's order is placed in the hands of the clerl: 
 of the register to be posted, and is afterwards posted by the clerk 
 of the R. R. D., the account being called over the next mornin-T^ 
 as before, with the warehouse keeper's register. It is then put 
 away with the bond note in the landing book, where all documents 
 relating to the cargo are all collected in due course until the whole 
 cargo is delivered. The clerk of the register adtis up his totals in 
 lis register, and balances the account with the quantity entered 
 rom the landing book on his debit side, and then closes the ac- 
 count; he then makes an entry of his having done so in a book 
 called ^'accounts closed," from which the messenger selects the 
 rarious books from the cupboards where they are alphabetically 
 )ut away acconling to years, for the purpose of being finally 
 'jerqued or examined," This consists of having the book and 
 iocuments compared with the account in the warehouse keeper's 
 egister and the totals all checked. The book and documents tied 
 ip and docketed are put away for ever. 
 !. '^I The system of general bond is decidedly the most advantageous, 
 Inasmuch as one person gives bond for receiving and delivering all 
 goods in that particular warehouse, and any deficiency on any goods 
 
[32] 
 
 240 
 
 that may appear, he alone is responsible and pays; he also em- 
 ploys his own men to do the work in the warehouse, and strangers 
 are, therefore, not admitted, and less chance of pilfering. Sepa- 
 rate bonds give much room for all kinds of irregularity; deficiencies 
 are only paid by the separate bonder who also employs his own 
 men, thus the warehouse and the goods are exposed to all descrip- 
 tion of persons who have no interest in any other than their own 
 property, and so long as they get possession of the same, leave the 
 warehouse in a state of confusion from unstowing other persons' 
 goods to get at their own. This is greatly the practice at this port, 
 and much to be deplored, but in vain sought to be changed as per- 
 sons are bigoted to their old system. 
 
 The government has the entire supervision of all bonded ware- 
 houses, and can enter them by their officers at any time, and order 
 the stowage and other proper arrangements by their surveyor of 
 warehouses, specially so appointed. 
 
 The portion of imports not warehoused at all, is that which is 
 free, and that which is duty paid from ship on first reporting the 
 vessels, anj entering the goods. 
 
 The coastwise regulations are already stated, and the form of the 
 return certificate is herewith, and relates either to a first, second, 
 or third removal from port to port. 
 
 The stamp duty on bonds is 5s.; but 5^. 6d. is charged to the 
 merchant by the clerk of the bonds, in consideration of paper and 
 printing. 
 
 Goods for export are sent down under charge of an officer to be 
 shipped, which officer is solely under the control of the customs. 
 
 The number of officers and clerks employed in the warehouse de- 
 partment is forty, consisting oi comptroller of accounts; three 
 warehouse keepers; thirty- six clerks, twelve for comptroller of ac- 
 counts, and twenty-four for warehouse keepers. 
 
 Registrar's office, conducted by two registrars, and two clerks. 
 
 O. 
 
 Regulations prescribing the description of buildings^ ^c, which 
 may be used as bonded warehouses in Great Britain, also quan- 
 tities of each article allowed to be taken as sample without pay- 
 ment of duties. 
 
 1. That where bonded goods are allowed to be deposited in any 
 part of a stock of warehouses, the whole stack be in the occupation 
 and under the locks of the crown, and in the custody of the reve- 
 nue officers; that the tiles or slates of each roof be 'well pointed 
 internally, the sky lights stopped up and tke rafters ceiled, and 
 when the floors arc continued 07er a gateway, that the same also' 
 be ceiled; tljat a sufficient number of windows be made in the 
 building to supersede the necessity of using cantlles, such windows 
 to be secared by stout hammered iron bars, deeply fixed in the 
 
241 
 
 [ 32 ] 
 
 brick work, and on the ground floor by shutters made to open in- 
 ternally with strong hinges thereon, and a cross bar to each win- 
 dow in addition to the iion bars already mentioned; that all win- 
 dows opening into private yards or over other buildings, and 
 all superfluous windows together with the fire places or chimnies 
 be stopped up with brick-work as solid as the walls Ihemselv^.'S; 
 that all the entrances into such warehouses have strong doors fur- 
 nished with screw staples and hasps, each screw to be secured by 
 a nut and rivetted on the inside, to prevent the fastenings from be- 
 ing drawn, and that such entrance doors open into the street or 
 other public way, so as to be at all times*accessible for the easy 
 examination of the locks and fastenings, without passing through 
 other doors or gates; that the capstans of ^uch warehouses be sep- 
 arated from the rooms by well boarded partitions nailed on the in- 
 side; that when any such warehouse is submitted for approval, the 
 officer in addition to the foregoing particulars do also report, 
 whether there are any windows in the adjoining premises which over- 
 look the roof of the warehouse proposed; and if so, that he do 
 transmit a plan of the building, shewing its relative situation with 
 other premises, and state how far in his opinion, the security of it 
 is thereby diminished. 
 
 2. That warehouses, to be entitled to the privilege of extra secu- 
 rity, be put in a perfect state of repair, and secured to the satis- 
 %ction of the proper officers of this revenue in the manner follow- 
 ing, viz: that a lock be placed on the inside of every working door 
 of every window on the ground floor, and that of every window 
 looking into a private yard; that the entrance door be of uniform 
 thickness, and also the window .shutters and working doors on the 
 ground floor; such doors and shutters to be likewise lined with 
 sheet iron, or strapped with iron; that in such warehouses, where 
 the staircases are separated from the wooden partitions, the parti- 
 tions to be strapped with iron in such a manner as to enable the 
 officer to discover whether improper access has been had to the 
 rooms; every aperture or window to have iron wire-work not ex- 
 ceeding two inches in the diameter or square affixed thereto, by 
 being worked into the brickwork, in addition to the iron bars or 
 shutters; and that no door be allowed to open into a private yard, 
 unless the front or open street light be insufficient to light the 
 room. 
 
 3. Vaults. — That a brick arch be continued to the entiance of 
 such vaults; that there be strong doors at such entrances, furnished 
 with screw staples and hasps, and secured in the same manner as 
 the fastenings to the doors of the bonding warehouses; th«it such 
 entrance doors be immediately from a public street or lane, so that 
 the officers may at all times be enabled to approach the same for 
 the purpose of examining the locks and fastenings thereon, without 
 passing through*any other door or gates; that the holes for the ad- 
 mission of ?ir into such warehouses and vaults do not exceed nine 
 inches in diameter, and be secured by two stout cross iron bars, 
 deeply fixed in the brickwork; and that when such warehouses and 
 Taults are offered for approval, the'officers report whether there be 
 
 16 
 
[32] 
 
 242 
 
 any, and what air-holes or windows therein, and describe the size 
 of them, and by what means they are secured. 
 
 4. Yards. — That such yards be surrounded by solid brick walls, 
 of at least twelve feet in height, coped with mortar and broken 
 glass; or a close wooden fence, or an open wooilen fence, with 
 intervals not exceeding one inch, of the height of twelve feet; that 
 the entrance gates into such yards open into a street or public way, 
 and be always accessible to the officers, for the purpose of exam- 
 ining the locks and fastenings thereor, without passing through any 
 other gates or doors whatever; that such entrance gates be strong, 
 and the fastenings thereon secured in the same manner as the fast- 
 enings of the entrance doors to the bonding warehouses; that such 
 yards be not overlooked by any windows .in the adjoining premises 
 so contiguous as to form ahj liability of danger to the revenue. 
 
 5. Ponds for timber. — That such ponds have a strong wooden 
 fence, ten feet in height, erected on the top of the banks as their 
 boundary, and the entrance thereof secured by stout booms, with 
 proper fastenings for the queen's lock. 
 
 Quantities allowed to be drawn as samples. 
 
 Alkali or Barilla 5 pounds per five tons. 
 
 Aloes 2 ounces per package. 
 
 Argol 8 do do 
 
 Arrow root c....8 do do 
 
 Balsam copaive 2 do do 
 
 Bark, Peruvian 4 do do 
 
 Bark, other T 8 do , do 
 
 Brimstone, rough 2 pounds per five tons. 
 
 Brimstone, in rolls 1 do per package. 
 
 Cassia 8 ounces do 
 
 Cantharides 2 do do 
 
 Capers •. . . .4 do do 
 
 Cochineal 2 do do 
 
 Cochineal dust 2 do do 
 
 Cocoanut oil ^ pint per cask. 
 
 Coloquintida 2 ounces per package. 
 
 Coculus Indicus 1 do do 
 
 Cream tartar 1 pound do 
 
 Currants 8 ounces do 
 
 Essences 1 do do 
 
 Feathers ^ 4 do ...... per lot of six bags. 
 
 Galls 1 pound do do 
 
 Gentian 8 ounces do do 
 
 Ginger 8 do do do 
 
 Granilla, see cochineal. 
 
 Gum arable 1 pound per package. 
 
 Gum Senegal 8 ounces do 
 
 Gum tragacanth 2 do do 
 
 Gum, other 4 do do 
 
 Hooey 8 do ...... do 
 
243 
 
 [ 32] 
 
 Jalap 1 ounce 
 
 Indigo 4 do 
 
 Isinglass 4 do 
 
 Lemon juice }, pint . . 
 
 Lac dye 1 ounce 
 
 Lead, black 1 pound , 
 
 Lemon peel 8 ounces 
 
 Liquorice juice 4 do 
 
 Liquorice root 4 do 
 
 Madder, manufactured 4 do 
 
 Madder root 4 do 
 
 Oil, almonds 1 do 
 
 do 
 
 per package, 
 do 
 do 
 do 
 do 
 do 
 
 each entry, 
 per package, 
 do 
 do 
 do 
 do 
 do 
 do 
 
 Oil, anniseed 1 
 
 Oil, juniper 1 do 
 
 Oil, olive ^ pint per cask. 
 
 Oil, palm J do do 
 
 Oil, rosemary 1 ounce per package. 
 
 Oil, spike 1 do do " 
 
 Oil, thyme 1 do do 
 
 Orange peel 4 do do 
 
 Orchelia .2 do do 
 
 Orris root 4 do do 
 
 Oil orf" bay 1 do do 
 
 Radix, Contrayurac 1 do do 
 
 Radix, Galanga 2 pounds per five tons. 
 
 Radix, Ipecacuana 1 ounce per package. 
 
 Radix, Seneca I do do 
 
 do per bag. 
 
 per 
 per 
 
 Pepper 1 
 
 Pimento 2 do 
 
 Raisins 1 do 
 
 Rhubarb 1 do 
 
 Rice 8 do 
 
 Saffron J do 
 
 Sage 2 pounds 
 
 Salep 1 oiyice 
 
 Sarsaparilla 1 do 
 
 Saltpetre 56 pounds each mark. 
 
 Seed, anniseed 1 ounce per package 
 
 do 
 
 mark, 
 package, 
 do 
 do 
 
 per five tons, 
 per package. 
 • do 
 
 Seed, clover 2 do 
 
 Seed, caraway. .. : 2 do 
 
 Seed, lac 1 do 
 
 Senna 1 do 
 
 Silk, raw .* 2 do 
 
 Silk, thrown 1 do 
 
 Silk, waste 2 do 
 
 Smalts 1 
 
 Sugar 2 
 
 4 
 8 
 
 n 
 
 do 
 
 do 
 do 
 do 
 do 
 do 
 do 
 do 
 do 
 
 do per bag. 
 
 do perboxnotover5cwt, 
 
 do per box if over 5 cwt, 
 
 do per hhd. or tierce. 
 
 ounces per chest. 
 
[32 ] 
 
 244 
 
 Sugar 12 ounces per barrel. 
 
 Molasses 8 do ......per hhd. or cask. 
 
 Sumac 1 pound per lot of 10 bags. 
 
 Seed, mustard 1 ounce per package. 
 
 Tallow 4 pounds.... ..per lot of 10 pkgs. 
 
 T^apioca 1 ounce per package. 
 
 Tumeric 2 pounds per five tons. 
 
 Valerian 3 do per lot. 
 
 Wax, bees 4 ounces per package. 
 
 Wine ^ pint. 
 
 Wool 1 pound . . . c . .per package. 
 
 Mohair yarn 8 ounces do 
 
 Pearl shells 7 pounds per lot of 10 pkgs. 
 
 Vermicelli ...1 ounce per package. 
 
 Any article not enumerated, a quantity, in \^hich the duty shall 
 not exceed six penc2 sterling, may be allowed to be taken from 
 each package. 
 
 Sugar chests under 5 cwt. J pound. 
 
 5 and under 8 do 1 pound, 
 above 8 do Impounds. 
 
 Extracts from the custom's laws of Belgium ^ relating to the wart- 
 housing of dutiable imports. 
 
 Lacken, July 7, 1847. 
 
 Leopold, King of the Belgians — 
 To all present and to come, greeting: 
 
 Having seen the 67th a.rticle o^" the constitution — having seen 
 the law of the 4th of March, 1846, (VToniteur, No. 64,) concerning 
 warehouses, and especially articles 15, 19, 22, 31, and 61 — wishing 
 lo regulate the execution of this law, upon the proposition ,of our 
 minister of finance — we have decreed, and do decree: 
 
 The law of the 4th of March, 1846, concerning warehouses, shall 
 be executed conformably -with the provisions of the general regu- 
 itions, the tenor whereof is as follows: 
 
 CHAPTER I. 
 
 Warehouses in general. 
 
 Aet 1. A warehouse is a place of deposite for imported goods, 
 ft is like unto a foreign territory io respect to the indebtedness for 
 ittties. 
 
245 
 
 [32] 
 
 There are four kinds of warehouses: 
 
 The free warehouse; 
 
 Thn; public warehouse; 
 
 The private warehouse; (particulier.) 
 
 The constructive wartbouse. {fitlif.) 
 
 The administration is not responsible, under any circumstances, 
 for goods deposited, unless they be damaged or lost in consequence 
 of the acknowledged negligence of its agents. 
 
 Art. 2. Duties arise from importation. 
 
 Except in the cases provided for by law, duties are determined 
 only at the moment when the goods are declared on going out of 
 the warehouse, either for consumption or for transit. The goods 
 are subject to the laws and tariffs then in force* 
 
 While deposited, which may be for an unlimited period, the 
 goods serve as a pledge for the eventual recovery of the duties. 
 
 Art. 3. The transportation of goods from abroad to the ware- 
 house constitutes an importation, of which the termination is sus- 
 pended during the duration of the deposite. 
 
 The importation is continued when the goods are removed from 
 the warehouse. 
 
 Art. 4. No goods are admitted in the warehouse if, at the time 
 orimportation, they have not been declared for this destination. 
 
 In like manner, no goods are withdrawn from the warehouse 
 without previous declaration. 
 
 Except in the cases provided for in articles 28, 33, 34, sec. 3, * 
 37 and 39, sec. 2, of the law, the declaration is made conformable 
 with chapter xiii. of the general law of the 26th of August, 1822, 
 (Journal Officicl, No. 38.) It gives to the administration the right 
 to verify the goods, and, if necessary, to seize and pre-purchase 
 them. 
 
 Art. 5. With the exception made by article 354, goods tariffed 
 ad valorem are declared when they leave tbti warehouse, according 
 to their then value in the kingdom. 
 
 Art. 6. Depositors may, on withdrawing their goods from the 
 wareh*ouse, claim the benefit of articles 125 and 150 of the general 
 law. 
 
 They can also, but only in what concerns the free and public 
 warehouses, demand the application of article 122 of the general 
 law, and of articles 5 and 7 of the tariff law, dated the 26th of 
 August, 1822, (Journal OfTiciel, No. 39.) 
 
 But the benefit of articles 5 and 7, aforesaid, is not accorded. 
 
 a. When verification has not been made of the whole quantity 
 of goods making up the lot appraised on being entered in the 
 warehouse, and when, as to liquids, the casks containing them have 
 not suffereti leakage. 
 
 h. When there has been change in the packing pending the de- 
 posite. 
 
 c. When the goods result from a partial cession in the same 
 warehouse, or from transfer from another warehouse. 
 
 Art. 7. In the private and constructive warehouse^', the appraise- 
 
[32] 
 
 246 
 
 ment serves as a basis for the eventual recovery of the duties. It 
 is invariably fixed at the entry into the warehouse, and increased 
 in' case of overplus. 
 
 Duties are due upon articles entered and missing. 
 
 Art. 8. The rule established by the laws in force concerning 
 importation, exportation, and transit, is applicable to the despatch 
 of goods by warehouse. 
 
 Transit through the warehouse can take place only upon the 
 offices of importation and exportation being cognizant of the tran- 
 sit. 
 
 On leaving the warehouse, the provisions of acts 128, § 2, and 
 137 of the general law are observed. 
 
 Also, the entry and removal of goods take place within the 
 periods fixed by the documents, and without any other interruption 
 than that occasioned by shutting up the storehouses. 
 
 CHAPTER II. 
 
 Of the free Warehouse. 
 
 Section I. — Definition. 
 
 Art. 9. The free warehouse is an inclosure completely isolated, 
 containing one or more docks for lading and unlading, and store- 
 houses. It may be established at Antwerp, Bruges, Ghent, and 
 Ostend. 
 
 The localities and docks appropriated to this destination by the 
 corporate authority, are appropriated according to the indications 
 of the minister, who prescribes the mode of walling in the enclo- 
 sure, and determines the number and position of the issues. 
 
 The warehouse will be opened by* royal decree, as soon as the 
 enclosure and localities therein shall have been, by the corporate 
 authority, put at the disposal of the administration in t^^ condi- 
 tions of security required. 
 
 Section II. — Administrative committee ; its institution and its 
 
 functions. 
 
 Art. 10. There is appointed by royal decree, an administrative 
 committee composed 
 
 Of a member of the corporate authority; 
 
 Of two members of the chamber of commerce. 
 
 They arc appointed by the king, upon the proposition of the 
 minister, and from a triple list of candidates presented by the go- 
 yernor of the province. 
 
 The director of direct contributions, customs, and excise, or at 
 Ostend, the inspector of the residence, complete with the superin- 
 tendent, the number of the members of the committee. 
 
247 
 
 [32] 
 
 Art. 11. The duration of the functions of the three members 
 appointed by the king is fixed at three years. 
 
 Every year one member retires; he is replaced in the manner in- 
 dicated in the preceding article, and may be re appointed. The 
 reti»€ment of the members comprised in the first appointment is 
 determined by ballot. 
 
 Provision is also made, in the same manner, for places becoming 
 vacated in consequence of death, resignation, or other cause; in 
 this case the member newly appointed takes the post of service of 
 him whom he replaces. 
 
 Art. 12. The members of the committee exercise their functions 
 gratuitously. 
 
 They meet regularly at least once every fortnight, and oftener 
 if the exigencies of the service require it. 
 
 They appoint trora among themselves a president and vice presi- 
 dent by a majority of votes. 
 
 The president and vice president are appointed for one year only. 
 They are re-eligible. 
 
 The president regulates the special meetings and issues the 
 notices to that end. 
 
 The committee appoints, independent of its body, a secretary, 
 charged with keeping the journal of its deliberations and the cor- 
 respondence. He has only a consultative voice. 
 
 Art. 13. No resolution can be passed by the committee if there 
 be not at least thrfee members present. 
 
 Every resolution passed at a sesfion in which the director, or, at 
 Ostend, the inspector of the residence was not present, is commu- 
 nicated to him, ai.d is not carried into execution unless, within 
 twenty-four hours after the communication, it does not provoke 
 a new deliberation upon the same object for the following session. 
 The resolutions are signed by the president and countersigned by 
 the secretary. 
 
 If there be a division of votes, that of the president is prepon- 
 derati ve. 
 
 Art. 14. The committee submits to the minister for his approval 
 its regulations for interior order. 
 
 These regulations determine specially — 
 1st. The days and hours of the sessions. 
 
 2d. The number jind the duties of the agents attached to the 
 establishment by the committee. 
 
 3d. The order of interior labor for the custody and superin- 
 tendence of the buildings and storehouses. 
 
 Art. 15. The committee delegates, for the period fixed by it, 
 one or more of its members charged specially to co-operate with 
 the superintendent in the daily surveillance of the warehouse. 
 
 Art. 16. The committee watches over the safe-keeping of the 
 buildings and of the enclosure; it participates in the internal 
 administration of the warehouse, in order to insure to commerce 
 the advantages and facilities compatible with the action and sur- 
 veillance of the custom-house. 
 
[32] 
 
 248 
 
 It orders the special regulations of the warehouse, which deter- 
 mine within the limits of the law — 
 
 1st. The measures of police and interior order applicable in the 
 enclosure and in the warehouse; 
 
 2d. The tariff of storage rates; ^ 
 
 3d. The nomenclature of goods, the entry of which into the 
 warehouse is interdicted; 
 
 4th. The minimum, by kinds, of the quantities of goods per- 
 mitted to go out for consumption; 
 
 5th. The storing and storage of the goods in the store-houses; 
 
 6th. The putting on and preservation of labels; 
 
 7th. The taking away of samples, and the mode of recovering 
 the State duties upon those removed from the enclosure; 
 
 8th. The examination and assorting of goods; 
 
 9th. Interdiction to expose the goods; 
 
 10th. Changing the packing cases. 
 
 This regulation, clothed with the royal sanction, is published at 
 the same time as the decree by which the warehouse is declared 
 to be opened. 
 
 Art. 17. In cases wjiere the resolutions of the committee which 
 concern the storage rates, or which interest the treasury, com^ 
 merce, or navigation, shall be contrary to the regulations in force, 
 they shall not be carried into execution until they shall have been 
 approved by royal decree. 
 
 They are submitted to the judgment of the chamber of com- 
 merce, and presented by the minister for the approbation of the 
 
 Art. 18. The committee propose to the minister the increase of 
 the storehouse guard, and of the other necessary agents. 
 
 Art. 19. The storehouses of the free warehouse of Antwerp 
 remain the property of the State. 
 
 The fixed or incidental expenses attendant on this establishment, 
 and consequently those resulting therefrom, either for the safe- 
 keeping of the vessels and of the enclosure, or for the improve- 
 ments judged necessary, and decreed by the committee, are pre- 
 viously submitted to the minister. 
 
 They are debited upon the credit opened for this object in the 
 budget of the finance department, and liquidated by the court of 
 accounts. 
 
 Section III. — Guard and surveillance of the warehouse. 
 
 Art. 20. The administration of direct contributions, customs, 
 and excise, has in charge the protection of the warehouse. It 
 exercises its surveillance with the concurrence of the administra- 
 tive committee. 
 
 Art. 21. The committee has, concurrently with the superin- 
 tendent, the direction and internal surveillance of the warehouse ; 
 exercises both in the limits of the administrative government. 
 He gives the necessary effect to the resolutions of the committee, 
 and suspends the execution of those to which the director, or, at 
 
249 
 
 [32] 
 
 Ostend, the inspector de la residence was opposed in the council. 
 In the latter case, the difficulty is submitted to the minister in the 
 ordinary manner. • 
 
 The guard of the storehouse, and other agents attached to the 
 establishment, are placed under the orders of the superintendent, 
 and receive from him their instructions. 
 
 Art. 22. The superintendent authorizes specially: 
 
 1. Admission into and going out of the enclosure of persons for- 
 to the administration; 
 
 2. The taking away of samples; 
 
 3. Deviations from the regulations which particular circumstan- 
 < may require for the interest of depositors. 
 
 Art. 23. The guard of the storehouse is specially charged to su- 
 perintend the stowing, manipulation and preservation of the goods, 
 and the putting on and preservation of labels. 
 
 Some clerks of the custom-house are supplied to him as ware- 
 house men, to assist in this service, and to guard especially each 
 of the storehouses of the warehouse. They conform to the instruc- 
 tions he gives them, without, however, derogating from the orders 
 emanating from the superintendent or his superiors in rank. 
 
 Art. 24. The keys of the doors of the warehouse and of the en- 
 closure are confided to the superintendent; those of the storehouses 
 ,are confided to the storehouse guard. 
 
 Art. 25. The issues from the enclosure are guarded by the per- 
 sons from the custom-house. The surveillance of the docks, ships, 
 storehouses, as well as of all the operations effected within the 
 limits of the enclosure and its dependencies, is confided to the per- 
 sons from the custom-house. Sentinels, stationed outside around 
 the enclosure, defend its approaches. 
 
 Art. 26. One or more police officers are attached to each free 
 warehouse, in order to attest crimes and offences, and infringements 
 of the laws of public order, which may be •committed within the 
 enclosure. 
 
 They may be chosen from among the custom-house clerks. 
 
 The decrees of delegation fix their place of residence. 
 
 They take, before the tribunal of first instance of the arron- 
 dissement of their residence, the following oath: 
 
 " I swear fidelity to the king, obedience to the constitution and 
 laws of the Belgian people, and to execute faithfully the duties 
 entrusted to me.'' 
 
 Their powers, however, are not circumscribed within the arron- 
 dissement of this tribunal. 
 
 In case of change of residence, the act of taking the oath shall 
 be transcribed and signed in the record of the tribunal of the first 
 instance, within whose jurisdiction is the place of his new resi- 
 dence. 
 
 Art. 27. The agents qualified in the preceding article exercise 
 the functions of police officers, auxiliary to the king's attorney, 
 within the enclosure of the warehouse. 
 
 ; They have, for the investigation of crimes and offences commit- 
 ited in this enclosure, equal and even superior authority to all other 
 
[32] 
 
 250 
 
 police officers, except the king's attorney and the judge of instruc 
 tion. 
 
 Section IV. — Designation of the goods admitted or excluded. 
 
 Art. 28. With the exception noted in the 11th article of the la'w^ 
 no goods are admitted into the warehouse, if they are not souni 
 and of merchantable quality. 
 
 Art. 29. The free warehouse, to the exclusion of all other ware* 
 houses, receives coarse salt, and the goods prohibited to entry ani 
 at the same time to transit. 
 
 The lollowing articles are excluded from the free warehouse: 
 
 1. Gunpowder; 
 
 2. Living animals; 
 
 3. Goods specified on this point in the special regulation. 
 Arms and munitions of war are deposited only upon special au-i 
 
 thority from the minister of finance. 
 
 With regard to goods excluded, such action is taken as is pre-^ 
 scribed in the 22d section of the present chapter. 
 
 Section V. — Movement of goods on entry into the warehouse. 
 
 Art. 30. The entry of goods into the warehouse takes place 
 
 1. 13y direct entry importation by sea; » 
 
 2. By direct entry importation by the State railroad; 
 
 3. By transfer from a public warehouse, attached to the Stat 
 railroad by a branch, conformably with article 33. 
 
 Art. 31. Direct importation by sea, destined for a free ware 
 house, takes place without previous discharge on introduction intc 
 the enclosure, upon a general declaration made in the first office 0) 
 entry, in conformity with the general law of the 26th August, 1822 
 The vessels are plumbed and conveyed into the enclosure, and no 
 portion of the cargo can, up to that period, receive any other del 
 tination. Entries by the inland waters of Holland are similar U 
 those made by sea. 
 
 Art. 32. Direct importation by the State railroad, destined fdl 
 a free warehouse joined to this road by a branch, takes place if 
 general without discharge or verification, previous to the introduC' 
 tion into the enclosure, upon the transmission to the first office 
 entry of the bill of lading, or the duplicate of the car lading, in con- 
 formity with the decree of the 5th June, 1845, (Moniteur, No. 158. 
 The cars are sent to the warehouse with the formalities prescribec 
 by this decree, and no part of their lading can, up to this time, re- 
 ceive any other destination. 
 
 Art. 33. The transfer into a free warehouse of goods comin 
 from a public warehouse joined to the State railroad by a branc' 
 only takes place upon ihe special authority of the minister. It i 
 done by means of a cautionary passport d«elivered at the warehous 
 whence it comes in the manner indicated in article 97. 
 
 On entering the enclosure, the provisions of article 44 are to 
 conformed with. 
 
251 [ 32 J 
 
 Section VI. — Quantities admitted to entry into the warehouse. 
 
 Art. 34. Custom-house goods are entered into the warehouse in 
 11 quantities. 
 
 Art. 35. Excise goods are entered into the warehouse in quanti- 
 ies not less than : 
 
 St. For coarse salt 2,500 kilog. 
 
 J . I fine 4 hectolitres. 
 
 d. r or wine > o u 
 
 ) common y 
 
 Id. For alcoholic liquors distilled abroad, what- * 
 
 ever their strength, and liqueurs 3 
 
 cth. For coarse cane sugar 500 kilog. 
 
 Quantities, less than these minimum, are declared to be for con- 
 umption, with payment of duties in cash. ^ 
 
 Iection VII. — Custom house formalities on entry into the warehouse. 
 
 Art. 36. On entry into the enclosure, captains of vessels will 
 eliver to the ^uanls the triplicate of the general declaration. The 
 omptroller will proceed to visit the vessel and authorize its ad- 
 lission, if the plumbs are recognized to be intact. 
 
 In case of alteration of the plumbs, admission into the enclosure 
 s refused; the cargo is subject to the ordinary importation rule, 
 without prejudice to the eventual application of the penalties de- 
 ermiued by the general law. Nevertheless, the director, or, at 
 )stend, the inspector de la residence, may authorize the entry into 
 ae enclosure, if there be no suspicion o\ fraud. 
 Art. 37. Ships admitted into the enclosure are moored to the 
 laces designaterf by the comptroller, in concert with the port capt- 
 ain. They remain under plumb, up to the time of unloading. 
 
 Art. 38. The duplicate of the general declaration is transmitted 
 y the receiver of the first office of entry to the superintendent, 
 who transcribes it upon the discount fegister of the general declara- 
 ion which he keeps for this purpose. 
 The superintendent causes to be produced to him, when the time 
 payment arrives, the prescribed evidences of the flag, origin, 
 ect or indirect transport. In like manner the comptroller causes 
 be exhibited to him, in the cases prescribed, the ship's books 
 nd papers, and requires from the captain a sea report, proven by 
 eposition, and if necessary by interrogation of the crew; he makes 
 inown to the superintendent the result of his investigations. 
 
 In case of doubt as to the sufficiency or as to the regularity of 
 the evidence produced, the director, or, at Ostend, the inspector, 
 decides provisionally and submits it to superior authority. 
 
 Art. 39. Except in the circumstances provided for in articles 119 
 ^Hd 126, the unlading takes place only in virtue of the declaration 
 [or entry into the warehouse prescribed by article 48. The super- 
 iMendent, after being satisfied that it is conformable with the 
 General declaration, endorses upon it the permission for unlading. 
 Art. 40. The declaration for entry, furnished with this permis- 
 
: 
 
 [ 32 ] 252 
 
 sion, is sent to the comptroller, who appoints the proper pei 
 to assist in unlading^. 
 
 Art. 41. The persons designated to assist in unlading k( 
 raemorandum book, in which they note the goods as fast as 
 are unladen. 
 
 Unless there be suspicion of fraud, they merely state summ 
 the quantities, by number of cases, and stating the marks and 
 bers. But when they have doubts as to the kind of goods, 
 open one or more of the cases. 
 
 The unlading being completed, they endorse the result upoi 
 (ftclaration of entry, which is sent to the storehouse keeper ch; 
 with the reception of the goods. The latter, after having cer 
 to their being stored, sends the declaration to the superinten 
 that he may debit the warehouse charges. 
 
 Art. 42. Depositors who wish to reserve to themselves the 
 to remove free of duty, conformably to article 92, the lees a: 
 from wines which have become clarified in the warehouse, 
 state in the declaration that the wines to be stored are muddy 
 prove by the clerks the quantity of lees with the limits of the 
 imum fixed by the 9th article of the law of 12th May, 1819 
 nal officiel. No. 22.) 
 
 Art. 43. After the superintendent has certified, by the pr 
 tion of the general declaration and the certificates of dischar 
 dorsed by the clerks upon the declarations for entry, and the 
 ments required in the cases prescribed in articles 119 and 12 
 this declaration is regularly in order, he delivers a certificate t 
 to the captain, in order that on this point nothing may preve 
 receiver of the customs from executing the 138th article 
 general law. 
 
 Art. 44. Upon entry into the enclosure by the State rai 
 the clerks escorting the train deliver to the guaid the precauti 
 passports received at the first office of entry. The corapt 
 verifies the condition of the plumbs or locks, and authorizes t" 
 mission if they are recognized to be intact. 
 
 In case of alteration of the plumbs or locks, the cars upon 
 they have been placed are detached from the train; the entry l 
 the enclosure is denied them, and the goods laden upon thei 
 subject to the ordinary rules of importation, without prejudl 
 the eventful application of the penalties contemplated by the ( 
 ral law. They remain under the surveillance of the custom-htljlj 
 Nevertheless, the director, or, at Ostend, the inspector de law 
 dence, may authorize their entry into the enclosure, if there ' 
 suspicion of fraud. 
 
 The cars introduced into the enclosure are placed wher^isi 
 comptroller may direct. 
 
 They remain plumbed or locked up until they are unladen. 
 
 Art. 45. The superintendent copits the precautionary passp 
 sent to bira into a register kept for this purpose. He causes tc 
 exhibited to him, in casts requiring it, the proofs judged necess: 
 
 Art. 46. The cars admitted into the enclosure are unla«Ur| 
 soon as authority therefor has been obtained, and the goods in t 
 
353 
 
 [32] 
 
 leposited, while waiting for the documents necessary for their 
 )val, in a storehouse specially appropriated to this object. 
 f remain confided to the guardianship of the clerks of tho rw^- 
 house. 
 
 le poods temporarily deposited in this storehouse are removed; 
 t. To be definitively warehoused; 
 
 . To be shipped abroad; 
 
 . For consumption. 
 
 the first case, admission into the warehouse takes place in 
 e of the declaration of entry prescribed by article 48, clothed 
 the authority of the superintendent, and after cotnpliance with 
 "orraalities required by articles 40 and 41. In the two other 
 J the declaration, the verification in the special storehouse, and 
 emoval, take place in accordance with the formalities and un- 
 he conditions required by the laws in force. 
 IT. 47. After the superintendent has certified, by the produc- 
 of the precautionary passports and the certificates of removal, 
 this document is regularly in order, he sends back to the re- 
 »r of the office of entry the extract from the precautionary 
 3ort, lurnished with the formalities required by the law of 
 5it. 
 
 SscTioN VIII. — Formalities on entry into the storehouses. 
 
 IT. 48. No goods are admissible into the storehouses of the 
 house, unless a request has been made to that effect by means 
 declaration of entry sent to the storehouse guard, who in- 
 les it upon a register kept for that purpose. 
 16 declaration cannot be mide until the goods which it relates 
 e introduced into the enclosure. 
 
 lis declaration, which must comprise only articles imported in 
 
 tame vessel or by the same train of cars, certifies: 
 
 t. The mode of importation; 
 
 . The names of the vessel and captain; 
 
 . The flag; 
 
 I. The place whence they came; 
 
 I. The kinds of goods, and, if necessary, where produced; 
 I. The lumber and marks of the cases; 
 
 I. The weight, number, measure, value, &c., of the articles, 
 rding as these indications are necessary for the eventual appli- 
 n of duties; 
 
 I. The indications required by the special regulations of the 
 shouse for the application of the tariff of storage rates, 
 relation to goods subject to differential duties, the declaration 
 fcti: mention if the transportation has been direct, or if there has 
 I*' any s'oppage; in the latter case the place of stoppage is to 
 k:ated. 
 
 Section IX. — Dispensing with storage. 
 
 M. 49. If, after having deposited the declaration for entry into 
 •t Warehouse prescribed by the preceding article, the owner dis- 
 
[32] 254 
 
 pose of his goods, before they are stored, for one of the desti 
 lions tiientioned in article 126, the superintendent may dispense w 
 carrying the storage into effect, on the condition that the fees 
 fifteen days' storage be paid. 
 
 Removal of goods in such cases takes place in conformity w 
 the formalities indicated in the aforesaid article 126. 
 
 Section X. — Position and stowage of goods in the storehouses 
 
 Art. 50. The storehouse guard designates upon the back of 
 declaration of entry the storehouse in which the <]:oods must be 
 posited. At the time- of the entry of the goods into the wa 
 house he prescribes the mode of stowage. Those of the same s 
 but which are subj-ect to diflferent. duties according to whence th 
 came or their origin, the manner or the flag of importation are 
 be put in distinct storehouses, as far as the extent of room perm' 
 
 In case the storehouses are filled, the storehouse guard so c 
 tifies on the back for the declaration for entry, and the surplu 
 disposed of, as prescribed in the 21st section of the pres 
 chapter. 
 
 Art. 51. Goods damaged on the road are necessarily place" 
 the warehouse with ^he other sound goods; but they are ca 
 fully separated in the stowage, and, as far as possible, classi 
 according to the various degrees of damage stated in the repor 
 the appraisers. 
 
 Art. 52. No change in the stowage, of such a nature as to v 
 the basis of the storehouse rates, can take place without autho 
 of the superintendent. 
 
 This officer also authorizes transfers from one storehouse to 
 other, and the transcription of goods to the name of another 
 positor with or without change of storehouse. When there 
 not been change of storehouse, the superintendent requires 
 the portion transferred shall be separated from the remainder, t 
 stowed apart. 
 
 Art. 53. The guard of the storehouse keeps a register in w 
 is stated the entries and exits, and the changes arising from tr 
 fers or modifications in stowage or packing. 
 
 The stortkeeper keeps a blotter for the storehouses under 
 care. This blotter furnishes the data necessary for the registe 
 the guard of the storehouse. 
 
 The documents of entry and exit, the authorities for trans 
 for change of storehouse, and for changes in stowage or packi 
 are subject to the inspection of the guard of the storehouse 
 of the storekeeper. 
 
 Art. 54. The depositor puts labels upon the goods and sees it( 
 their preservation. 
 
 The K bel, before being put on, is presented for inspection t 
 the f>tort ketptr, who puis upon it the number inscribed in hi 
 blotter. It is not modified so long as the goods it relates to re 
 main in whole or in part in the same storehouse, and under th 
 same name. 
 
255 
 
 [32] 
 
 After the removal o^ the goods thus labello'^, it is rcturnerl and 
 reserved by the storekeeper. 
 
 Section XI. — Changes in packing and manipulation of goods. 
 
 Art. 55. Depositors who wish to make changes in the packing 
 p;ood8, so declare in writing beforehand to the superintendent. 
 Goods which are subject by the custom-house taritf to different 
 uties, according to the nature of the cases in which they are 
 acked, cannot be packed in new cases, the nature of which would 
 hange the basis of these duties. 
 The marks borne upon the original cases are replaced upon the 
 ew cases. 
 
 The clerks make a report of the operation, and state the gross 
 eight and net weight of the new cases. The accounts and blot- 
 ers are modified according to the statements in this report, and 
 he net weight stated serves as the basis for the eventual liquida- 
 ion of the duties. 
 
 Art. 56. The cases may be dirided, and the goods unpacked in 
 rder to be picked, assorted, examined, &c. But manufactured 
 rticles cannot, under any circumstances, be displayed in order to 
 e exposed for sale. 
 
 These operations f-all under the application of the preceding ar- 
 icle, and require the previous statement of the gross and net 
 
 eight. This latter serves as the basis for th-e eventual liquida- 
 ion of the duty. In case of the exit from the warehouse o^ a 
 ortion of the goods, the net weight of this portion is stated and 
 educted from the total weight of the quantity warehoused. 
 
 If the opening of the cases be- merely temporary in order to ex- 
 mine the goods or to take samples of them, the superintendent 
 
 ay authorize it without a statement of the net weight being: 
 
 ade, but on the condition of its being done in the presence of 
 he storekeeper. 
 
 Art. 57. It is forbidden to mix or confound in the same case 
 oods of the same kind, subject to different duties. 
 
 Art. 58. Save the restriction established by the preceding ar- 
 icle, depositors may water, 'mix, decant, &c., the liquids subject 
 excise. 
 
 ection XII. — Transfer of goods without change in the warehouse. 
 
 Art. 59. Transfer of goods without change in the warehouse is 
 ccomplished through the formalities indicated in article 53, upon 
 the simple declaration of the party transferring them accepted by 
 the new depositor. 
 
 Section XIII. — Preservation of goods. 
 
 Art. 60. Depositors are required to watch over the good preser- 
 tion of their merchandise. Should they neglect to do so, the 
 perintendent invites their attention thereto in writing. 
 
[ 32 ] ' 256 
 
 If necessary, the superintendent formally recyiires of the deposi- 
 tor to give to his goods, every week, the necessal-y care, under the 
 penalty of being deprived of the benefit of the warehouse. If 
 the depositor do not obey this requisition, the goods cease to be 
 put under the regulations of the warehouse. They must be declared 
 for consumption before the expiration of the following month, or 
 removed from the warehouse by the application of the 23d article 
 of the law. 
 
 Art. 61. Foreign distilled alcoholic liquors, deteriorated or 
 weakened by evaporation below 45 degrees of the centesimal alco- 
 hol-hydrometer, at the temperature of 15 degrees of the centigrade 
 thermometer, (59° Fahr.,) may, on the previous authority of the ad- 
 ministration, be removed from the warehouse in order to be recti- 
 fied under the superintendence of the clerks. 
 
 The removal takes place, after declaration and verification, in 
 virtue of a precautionary passport. 
 
 Custom-house and excise duties are recovered upon the portions 
 of liquors not returned into the warehouse within the period fixed 
 by the document. 
 
 Section XIV. — Goods damaged on the road. 
 
 Art. 62. Goods damaged on the road are not admitted into the 
 warehouse until the amount of damage they have sustained is stated 
 conformably with article 126 of the general law. 
 
 The causes of the damage must be proven by means of the ship- 
 ping papers, or other authentic documents which may serve as 
 proof. 
 
 The verification of the damage, before admission into the ware- 
 house, takes place in the enclosure. 
 
 Art. 63. The reduction of duties accorded on account of damage, 
 conformably with article 126 of the general law, bears only upon 
 the custom-house entry duties, and can be allowed only at the mo- i 
 ment of exposure for consumption, anil according to the degree of ; 
 damage then existing. 
 
 This reduction cannot, in any case, be calculated at the rate of 
 a higher degree of damage than that stated on entry. i 
 
 Art. 64. The degree of damage stated, as mentioned in article! 
 62, is indicated in the declaration of entry into the warehouse.! 
 The report of the appraisers is held in support of this document,J 
 and remains annexed to the account. 
 
 Art. 65. The appraisement in the account, as well as the balanc- | 
 ing thereof, takes place according to the provisions of the present 
 regulation. But, damaged goods may, on leaving the warehouse^ J 
 bf removed by transfer into another warehouse, or be declareil for, 
 consumption, re-exportation, free transit, or ordinary transit. When .) 
 there is a transfer into anothrr warehouse, re-exportation or transit, 
 the amount of damage is again verified before removal, conform- 
 ably to article 126 of the general law, and if it be less than the 
 amount of damage recognized on entry, it alone is stated upon the 
 declaration and upon the document required for the transportation, i 
 
257 
 
 [32]l 
 
 When exposed for consumption, the reduction of the custom-house 
 duties is calculated according to the amount of damage stated upon 
 entry into the warehouse, unless the superintendent consider that 
 the real damage, at the time of exit, be less, in which case it must 
 be stated de novo. 
 
 Section XV. — Searches. 
 
 Art, 66. The warehouse is not searched unless the committee 
 judge it necessary for the whole or a portion of the storehouses 
 composing it. 
 
 The clerks proceed to make the search in the presence of the 
 superintendent, the gusrd of the storehouse, and a member of the 
 committee, by the enumeration of the cases, and a summary exami- 
 nation of the quantities, according to the weight or measurement, 
 taken on entry; but thi-s is done with more exactness if any nota* 
 •ble difference appear, or if any question arise. 
 
 Art. 67. The articles found over and above are appraise<K rnn- 
 formably with article 100. 
 
 Those not found are marked credited in the account. 
 
 The depositor has always the right to claim a search for the 
 goods deposited in his name, in order to protect himself from the 
 payment of storage fp('< nnnn the articles h^^ m w h^lJpvp to be 
 missing. 
 
 Art. 68. The clerks draw up a report of tiiu starcii, aini it 
 to the superintendent to be annexed to the account, after the sup- 
 plementary appraisement, in case of excess, or the credit, in case 
 of articles missing, has been made up. ^ 
 
 Section XVI. — Movement of goods on exit from the warehouse. 
 
 Art. 69. Warehoused goods are removed: 
 Ist. By re-exportation; 
 2d. By free transit; 
 
 3d. By ordinary transit;. * 
 4th. By transfer into a public private, or constructive ware- 
 house; 
 5th. For consumption. 
 
 Art. 70. Re-exportation on exit from the free warehouse takes 
 place only by sea and from the port of entry. This movement is 
 eflfected in virtue of a general declaration, in the manner prescribed 
 by article 93. 
 
 Exits by the inland waters of Holland are similar to those effected 
 by sea. 
 
 Art. 71. Free transit takes place: 
 Ist. B) the State railroad; 
 
 2d. By sea and from the same port where the warehouse is io- 
 Lcated, for goods introduced there by the State railroad. 
 
 Free transit can be relinquished only at the warehouse itself, or 
 X the last office of exit. 
 
 \ Oa leaving the warehouse, free transit takes place on the trans- 
 
[32] 
 
 258 
 
 mission to the superintendent of the duplicate hills of lading, or 
 loading accounts, and according to the formalities prescribed by 
 article 93 or 97, and 98. 
 
 Art. 72. The following articles are excluded from free transit:. 
 
 1st. Coarse or refined salt, sea water and brine; 
 
 2d. Foreign distilled alcoholic liquids and liquors; 
 
 3d. Refined sugars; 
 
 4th. Rags and shreds; 
 
 5th. Building stone; 
 
 6th. Vinegar of all kinds; 
 
 7th. Sea fish; 
 
 8th. Iron, namely: ore, castings unwi ought, in pigs or in plates 
 or other forms, beaten or drawn out, in bars, rods and carillons^ 
 including grooved bars, called rails, and iron plates, cast and 
 wrought anchors, old iron, clippings and refuse; 
 
 9th. Arms and munitions of war; the transit of these is specially 
 authorised by the director in the province, by the offices located 
 upon the frontiersbordering upon countries at peace with Belgium; 
 
 10th. Spun and woven flax and hemp bound for France, pending 
 the duration of the convention, of 13th December, 1845, with that 
 country. 
 
 Goods to which transit is not prohibited may be removed from 
 the warehouse exempt from duties, for free transit by the ways in- 
 dicated in the preceding article, with the exception of slates and 
 pit coal, which remain subject to the rates fixed by article 36, (State, 
 lett*r D.) of the law of I8th June, 1836. 
 
 But slates and pit coal, coming from or bound to the United 
 States of America, are admitted to transit by the State railroad, 
 exempt from duties, conformably with the I8th article of the treaty 
 of 10th November, 1845. 
 
 Art. 73. Ordinary transit takes place without specification of 
 the ways adopted for arriving at or leaving the warehouse. 
 
 Exit from the warehouse takes place after declaration and veri- 
 fication, conformably with the law of 18th June, 1836, in virtue of 
 a transit receif)t. 
 
 Saving the prohibitions enumerated in the preceding article, and 
 the exemptions from rates established by the laws in force, goods 
 are removed from the warehouse for ordinary transit upon pay- 
 ment of the rates. 
 
 Art. 74. Transfer from a free warehouse into a public ware- 
 house attached to the State railroad by a branch, is effected in vir- 
 tue of a precautionary passport (U livercd by the superintendent, in 
 conformity with article 97. 
 
 The cars are sent to tl^ warehouse according to the formalities 
 prescribed by the decree of 5th June, 1845, (Moniteur, No. 158 ) 
 
 Transfer into a public warehouse not attached to the railroad, 
 and into a private or constructive warehouse, is effected conforma- 
 bly with the law relative to transit, in virtue of a precautionary 
 passport. 
 
 Art. 75. Goods to which entry is not prohibited are removed 
 from the warehouse for consumption after declaration in detail and 
 
259 
 
 [32] 
 
 verification, according to the formalities and under the conditions 
 prescribed by the laws in force. 
 
 The custom-house duties are in all cases paid in cash before the 
 verification and removal; excise duties are paid or may be ap 
 praised upon permanent or limited credit, after verification. 
 
 Removal takes place, 
 
 1st. For custom house goods; 
 
 a. In virtue of a receipt for payment, if they are declared ac 
 cording to the article 120 of the general law; 
 
 6. In virtue of a precautionary passport, if they are declared ac 
 cording to the art. 122 of said law; 
 
 2d. For excise goods, in virtue of a precautionary passport stat- 
 ing that the excise shall be paid in cash, or that it shall be ap- 
 praised under permanent or limited credit, according to the kind 
 of goods. 
 
 Art. 76. Samples, whatever may be their value, are removable 
 from the warehouse only upon the payment of the rates in cash. 
 
 This payment may, however, be made monthly upon the autho- 
 rity of the superintendent. 
 
 In order to enjoy this benefit, the depositor states, on the re- 
 moval from the warehouse, the number, weight, measurement, or 
 value of the samples, the removal of which he acknowledges in 
 writing. He, moreover, conforms to the provisions of the special 
 regulation relative to this object. 
 
 Section XVII. — Quantities allowed to go out of the warehouse. 
 
 Art. 77. Upon going out of the warehouse for re-exportation, 
 free transit or ordinary transit, or by transfer into a public, pri- 
 vate, oj: constructive warehouse, custom house goods are removed 
 in all quantities, except cordage of all kinds, which cannot be 
 shipped by sea, nor by the Scheldt, in less quantities than l^OOO 
 kilogrammes. 
 
 Art. '78. The transfer into a public, private, or warehouse 
 
 of wines, alcoholic liquors and liqueurs, and of coarse sugar, is 
 made in the limit of the quantities stated in article 35. 
 
 Art. 79. The exit from the warehouse of excise goods, removed 
 for re-exportatioti, free transit or ordinary transit, cannot occur in 
 less quantities than, 
 
 1st. For coarse salt 10,000 kilog. 
 
 Removal is only permitted for re-exportation in bulk, by vessels 
 
 of at least 50 tons. 
 
 ^ J -r. • S 1 ho( tel. 
 
 2d. For wine, < . 
 
 ' I common 4 
 
 3d. For foreign distilled alcoholic liquors, what- 
 ever may be their strength, and liqueurs,, 3 
 
 Removal is only permitted for re-exportation; 
 
 4th. For coarse cane sugar 600 kilog. 
 
 Art. 80. On exit from the warehouse for consumption, the 
 quantities of custom-house goods are limited, conformably with the 
 provisions of the special regulation. ^i^2z2 ^ 
 
[ 32 ] 260 
 
 The minimum' of the quantities regulated in virtue of the 19th 
 article of the law, being also to be observed when the goodg are 
 exposed for consumption in consequence of transit being renounced, 
 the rates are paid so as to equal this minimum, though the quan- 
 tities stated in the transit receipt do not come up to it. 
 
 Art. 81. Exit from the warehouse of excise goods removed for 
 consumption, cannot take place in less quantities than, 
 
 1st. For coarse salt 2,500 kilog. 
 
 r,j ^:^ • ) fine 2 hectol. 
 
 2d. For wine > n t ^ i 
 
 i common.. , 9 hectol. 
 
 3d. For foreign distilled alcoholic liquors, whatever 
 
 may be their strength, and liqueurs 1 hectol. 
 
 4th. For coarse cane sugar 500 kilog. 
 
 In case of removal for consumption upon payment of the excise 
 in cash, the minimum fixed by the present article is not observed, 
 if the goods declared are the remainder of an appraisement. — 
 Moreover, as relates to salt and sugar, deliveries made to private 
 individuals take place upon payment of the excise in cash, in 
 quantities of 50 kilogrammes or upwards. 
 
 Section XVIII. — Formalities on exit from the warehouse. 
 
 Art. 82. No goods can be removed from the storehouses unless 
 a declaration of exit has been sent to the superintendent, with the 
 certificate of reception mentioned in article 111. There must be as 
 many distinct declarations as there are destinations and modes of 
 lemoval. 
 
 ' This declaration recite*, besides: 
 1st. The mode of transportation; 
 
 2d. The name of the vessel which imported the goods, and that 
 of her captain; 
 3d. The flag; 
 
 4th. Whence they come and where bound; 
 
 5th. The kind of goods, and if necessary, the place of produc- 
 tion; 
 
 6th. The number and marks of the cases; 
 
 7th,. The weight, number, measurement, value, &c., of the arti- 
 cles according as these indications are necessary»for the eventual 
 application of the duties; 
 
 8lh. The name of the party to whom sent, if the goods are to be 
 transferred to another warehouse or declared for consumption under 
 the rule of credit for the excise. 
 
 In reference to goods j;ubject to different duties, the declaration 
 must mention if the transportation has been made directly, or if 
 there has been any stoppage; in the latter case, the port of stoppage 
 18 to be indicated. 
 
 Art. 83. The declaratipi^ prescribed by the preceding article 
 when it is made: 
 
 1st. For ordinary transit; 
 
 2d. For transit into a pu blic warehouse not attached to the State 
 railroad| or into a privutc or conslructiTe warehouse; 
 
261 
 
 [323 
 
 3J. For consumption, is countersigned by the superintenrlent 
 after he has verified its accordance with the account and the cer- 
 tificate of reception, in order that the collector of the customs of 
 the place may be authorized to deliver the documents required bj 
 the general law, or, according to the case, by the law of transit. 
 Under these circumstances, the declarations furnish the indications 
 required by the siid laws, and they are made of the same effect as 
 if they had originated in the first office of entry. 
 
 Art. 84. When the declaration is made: 
 
 1st. For re-exportation; 
 
 2d. For free transit; 
 
 3d. For transfer by the State railroad into a public warehouse 
 attached to this road by a branch, it is countersigned by the super- 
 intendent after he has veiified its accordance with the account and 
 certificate of reception, and he authorizes the removal and the lad- 
 ing of the goods upon the transport vehicles. 
 
 • Art. 85. Under the circumstances provided for in the preceding 
 article, the declaration for exit, clothed with the authority for re- 
 moval, is sent to the comptroller who designates the clerks charged 
 to assist in carrying out the goods from the storehouses, with em- 
 barking them or loading them in the cars. 
 
 Art. 86. The clerks designated for this duty keep a menaoraa- 
 dum book in which they note the goods as fast as they are em- 
 barked or laden in the cars. 
 
 Unless there be suspicion of fraud, the clerks merely state sum- 
 marily the quantities by enumeration of the cases and memorandum 
 of the marks and numbers. But, if they have any doubts as to the 
 kind of goods, they are to open one or more cases. 
 
 The embarkation or lading being finished, they state the result 
 thereof on the back of the declaration for exit, which they send to 
 the superintendent. The latter credits the account with the quan- 
 tities stated in the certificate of the clerks, makes the same credit 
 upon the certificate of reception, which he then restores to the de- 
 positor, and he preserves in support of the account the declaratioa 
 for exit. 
 
 Art. 87. After the documents required in the cases provided for 
 
 by article 83 have been delivered by the collector of the customs, 
 the. comptroller designates the clerks charged with assisting id the 
 removal from the storehouses, and transportation of the goods into 
 the place specially appropriated to the business of verifications, 
 and with proceeding to the verification of the said goods. 
 
 Art. 88. The place appropriated to verifications is composed of 
 two storehouses, one of which communicating directly with the 
 interior of the warehouse, serves as a depot for the goods presented 
 for verification, and the other opening immediately into the enclo- 
 sure upon the wharf of the dock, and near the gate of exit, serves 
 as a depot for the verified goods. 
 
 This place is entrusted to the special superintendence of the 
 comptroller. _ -j^ ^ 
 
 Art. 89. The totality of the goods comprised in each document 
 
[32] 
 
 262 
 
 is to be collected together in the place designated in the preceding 
 article, before the, verification can be commenced. 
 
 The result of the verification, which is always integral, is stated 
 by the cleiks upon the back of the custom-house documents. 
 These papers are then sent to the superintendent, who credits the 
 account with the quantities stated in the certificate of the clerks, 
 and makes the same credit upon the certificate of reception, which 
 he then returns to the depositor. This being done, the superinten- 
 dent countersigns the documents to authorize the exit from th^ 
 enclosure, and fixes the period within which this removal is to be 
 accomplished. 
 
 Art. 90. Goods in bulk, as well as goods other than those men- 
 tioned in article 19, section 2, of the law, which are packed in 
 cases of large size, may be laden upon the transportation vehicles 
 without previous verification in the place indicated in article 88. 
 In this case, the clerks designated by the comptroller make an inte- 
 gral verification of the goods as fast as laden, and the transporta- 
 tion vehicles, plumbed after each is finished lading, remain, until 
 leaving the enclosure, subject to a special surveillance. 
 
 Akt. 91. The exception, authorized by the preceding article, is 
 accorded only when the depositor requests it in writing from the 
 superintendent, engaging himself: 
 
 1st. To renounce the right of counter-verification; 
 
 2d. To cause to be weighed, measured, and integrally enume- 
 rated, the goods declared for exit. 
 
 Art. 92. The declarations made in order to obtain the exit free 
 irom custom-house and excise duties, of the lees arising from wines 
 clarified in the warehouse, are countersigned by the superintendent, 
 in order to authorize the collector of the customs of the place to 
 deliver the document for exit. The superintendent previously sat- 
 isfies himself whether the exit requested can take place within the 
 limits of the charges on account of lees. 
 
 On exhibition of this document, the comptroller causes the trans- 
 portation to be made to the place indicated in article 88, where 
 the verification takes place. The lees, which are not recognized 
 to be unfit for drinking, are seized as being declared under a false 
 denomination. 
 
 The exit from the enclosure takes place after the accomplish- 
 ment of the formalities prescribed by article 89. 
 • Art. 93. When the lading of a vessel bound for a foreign 
 
 port is finisheti, the captain sends to the superintendent, with du- 
 plicates of all the bills of lading, or, in failure thereof, of the 
 manifest, furnished with the same signature as the originals, a 
 general declaration made in the manner prescribed for entry by 
 the 8th article of the general law of the 26th August, 1822. This 
 declaration is of the same effect as that made on entry. 
 ^ ^ The superintendent compares these documents with the declara- 
 tions for exit, preserved in support of the account, conformably 
 with article 86; and if they accord, he authorizes the sailing of 
 the vessel, fffter having caused to be exhibited to him the clear- 
 ance act mentioned in article 138 of the general law. 
 
263 
 
 [32] 
 
 Art. 94. On leaving the enclosure, the guards at the gate ex- 
 amine the condition of the plumbs, visit the ship, and seize, as 
 fraudulently imported, all goods found on board, and not men- 
 tioned in the general declaration. 
 
 This visit being finished, the vessel pursues her course, under 
 the convoy of the guard. . The triplicate of the general declara- 
 tion serves to cover the transport. ^ 
 
 A similar visit, and with the same effect, occurs at the last of- 
 fice of exit, when the triplicnte of the general declaration is re- 
 tired, in order to be sent back to the superintendent, furnished 
 with an act of discharge delivered by the clerks of the said oflSce. 
 
 In case of suspicion of fraud, or if the plumbs are altered, the 
 clerks of the last office proceed to make a thorough verification. 
 
 Art. 95. The general declaration is not made when ve^^sels 
 leave in ballast. Exit from the enclosure is authorized by the su- 
 perintendent, after having caused to be exhibited to him the clear- 
 ance act, conformably with article 95-. 
 
 Art. 96. When a vessel not laden leaves the enclosure without 
 going out of the king<lom, the superintendent authorizes the de- 
 parture, after the production of the clearance act, and reserving 
 the visit to be made at the gate of the enclosure. All goods found 
 on board are seized as fraudulently imported. 
 
 Art. 97. When the loading of the cars composing a train is com- 
 pleted, the superintendent causes to be produced to him the dupli- 
 cate bills of lading. After having compared these documents with 
 the declarations for exit, preserved in support of ihe account, con- 
 formably with article 86, he affixes them, by means of the adminis- 
 tration seal, to a transit receipt, or to a precautionary passport, 
 which he delivers to cov- r the transport to the last office of exit, 
 or to the public warehouse. 
 
 Art. 9S. The train,' escerteii i- v lue clerks, pursues its route to- 
 wards its destination, according to the formalities, and under the 
 conditions prescribed by the royal decree of the 5tb June, 1846. — 
 (Moniteur, No. 158.) 
 
 On arriving at the last office of exit, the clerks examine the state 
 of the plumbs, and if they are intact, they credit the transit receipt, 
 the return of which is matle to the superintendent in the ordina- 
 ry way. 
 
 In case of suspicion of fraud, or if the plumbs be altered, thej 
 proceed to make a thorough verification. 
 
 Section XIX. — Storehouse fees. 
 
 Art. 99. Th-e tariff of storehouse rates is fixed by the special 
 
 regulation. 
 
 These rates are paid into the office of the superintendent upon 
 quittance. 
 
 Art. 100. The quantities enumerated in the storehousing certifi- 
 cates attached to the declarations for entry into the warehouse, de- 
 duction being made of the quantities regularly removed, serve as 
 the basis for the storehouse rates. 
 
[32] 
 
 264 
 
 Storehouse rates are to be fxacted upon all missing goods, unless 
 the depositor causes them to be reported by the clerks. 
 
 If, in consequence of a search, or in any other manner, a surplus 
 of goods be discovered, a supplementary appraisement takes place, 
 "which takes date, counting from the day of the last settlement of 
 account for storehouse rates. 
 
 Art. 101. Storehouse rates are due upon all goods introduced 
 into the warehouse, and into the temporary place of deposite men- 
 tioned in article 117. 
 
 Goods deposited in the name of the administration, as well as 
 articles addressed to the government, tc the ambassadors or minis- 
 ters of foreign powers accredited to the Belgian government, are 
 alone excepted. 
 
 Art. 102. Storehouse rates are charged by whole months, count- 
 ing from the first of the month during which the storage has 
 commenced. 
 
 But, as relates to goods in^troduced in the course of the month, 
 and removed before the corresponding day of the following month, 
 rates are not due for the month during which the removal took 
 place. 
 
 When the goods enumerated in a document for removal, cannot 
 all be removed before the expiration of the m9nth, rates are due 
 upon the whole of them for the following month. 
 
 Art. 103. When, in the c?lses provided for by the 25th section 
 of the present chapter, goods are deposited in the storehouses of 
 the warehouse, storehouse rates are due at the rate of the real du- 
 ration of the deposite, if it be for ten days or more. 
 
 Art. 104. In case of transcription, storehouse rates are due by 
 the new depositor, counting from the expiration of the month dur- 
 ing which the transcription took place. 
 
 Art. 105. Storehouse rates are to be exacted on the first day of 
 each quarter, for the quarter expired. 
 
 But they may be exacted at the time of the removal or transcrip- 
 tion of the goods, if the depositor has no longer in the warehouse 
 any goods which might be pledged for the amount of rates due. 
 
 Art. 106. At the expiration of each quarter the superintendent 
 sends to the depositor the account for the rates due by him. 
 
 This account must be paid within five days from its date, in 
 failure whereof, proceedings are to be entered into conformably 
 with article 23 of the law. 
 
 Payment cannot be delayed on account of a claim. In. case of 
 error in the account, restitution will be made by order of the 
 minister. 
 
 Art. 107. Every three months the rates received are deposited 
 in the corporate treasury (caisse communale.) 
 
 As respects the free warehouse ^t Antwerp, the receipts from 
 storage rates are deposited as ordinary assets, to the profit of the 
 ftate, in the manner prescribed by the minister. . 
 
265 
 
 [32] 
 
 Section XX. — Warehouse accounts. 
 
 Aki. 108. The superintendent keeps a register stating, for each 
 entry of goods into the warehouse, the data for the calculation of 
 the storehouse rates, and eventually for the liquidation of the state 
 duties, according to the place whence they come or the origin of 
 the goods, or according to the mode or flag of importation. 
 
 Art. 109. The account is debited: 
 
 Isl. On importation by sea; 
 
 2d. On importation by the state railroad, with the quantities 
 slated by the clerks on the back oi the declaration for entry, fur-, 
 nished with the certificate for storage. 
 
 It is debited, upon ihe special authority of the minister, with 
 the goods not prohibited to transit, transferred from a public 
 warelioose attached to the state railroad, in following this route 
 without interruption into the enclosure of the free warehouse. 
 
 Art. 110. Goods are inscribed in the account in the name of the 
 signer of the declaration for entry. They are delivered to him 
 only, or to the person who has the transcription regularly made to 
 his name. 
 
 ARTf 111. The superintendent delivers to the owner, according 
 to the inscriptions in the account and for f arli » ntrv, a certificate 
 of reception. 
 
 A»T. 112. On exhibition of the declar.iiioii UitiiUoned in article 
 69, the superintendent makes the transcription in the accounts and 
 delivers a certificate of reception upon the return of the one of • 
 "which the first depositor was the holder. 
 
 If the transcription comprise only a portion of the goods men- 
 tioned in the certificate of reception, the superintendent does not 
 return this document, on the back of which he notes, in this case, 
 the quantity comprising the transcription. 
 
 Art. 113. Respecting damaged goods, the account and the cer- 
 tificate of reception mention the degree of damage. 
 
 If the declaration for entry includes sound goods as well as 
 damaged goods, the superintendent opens an account for each kind 
 and delivers distinct certificates. 
 
 Art. 114. The account is credited with the quantities stated by 
 the clerks, on exit from the warehouse: 
 
 1st. Fo^ re-exportation; 
 
 2d. For free transit; 
 
 3d. For ordinary transit; 
 
 4th. By transfer into a public, private, or constructive ware- 
 house; 
 
 * 5th. For consumption. 
 
 It is credited, within the limit of the appraisement, with the 
 (quantities of lees arising from wines clarified in the warehouse, 
 Vhich are verified on going olit for consumption, exempt from cus- 
 om-house and excise duties. 
 Art. 115» The accounts are not closed in consequence of a 
 arch, unless this search show a quantity missing, or in excess 
 ing rise to contest. In this case the quantity found is inscribed 
 
£32] 
 
 266 
 
 in a new account, and the superintendent delivers a certificate of 
 reception in exchange for the one to which the excess or deficiency- 
 has relation. 
 
 On the matter being closed the accounts are drawn up. The in- 
 scriptions of the goods in hand are carried to a new account; the 
 quantities inscribed in credit are added up and carried to the credit 
 of the new account, without the necessity of exchanging the certifi- 
 cates of reception. 
 
 Section XXI. — Destination of the goods refused on account of the 
 storehouses being filed. 
 
 Art. 116. Goods refused entry into the storehouses on account 
 of their being filled, may, under the conditions, and saving the ex- 
 ceptions or prohibitions established by the laws by the- present 
 regulation, and by special regulation, be declared: 
 
 1st. For re-exportation, free transit or ordinary transit; 
 
 2d. Destined for another, public, private, or constructive ware- 
 house; 
 
 3d. For consumption. 
 
 Owners, when they do not wish to avail themselves of the bene- 
 fit granted them by the present article, claim from the corporate 
 authority the designation of a temporary place of depo&ite, which 
 is agreed to by the director in the province, after he is satisfied 
 that the place indicated otfers the guarantees required for security* 
 
 Art. 117. The temporary place of deposite should, as far as pos- 
 sible, be selected close to the warehouse. It is confided to the ex- 
 clusive guardianship of the administration of direct contributions, 
 customs, and excise. 
 
 It is put under the same regime as the warehouse, except that 
 the declaration and verification on entry and exit take place con- 
 formably with the provisions decreed in the present regulation, ini 
 what concerns the public warehouse not attached to the State rail*i 
 road. 
 
 The temporary place of deposite receives no more goods when i 
 is possible to stow them in the warehouse. 
 
 Art. 118. Except in the foregoing provisions, the director may 
 when the corporate authority and the owner claim it together, adraitj 
 as a temporary place of deposite, a storehouse designated by th 
 latter. In this case the following provisions are applicable: 
 
 1st. The temporary place of deposite is agreed to in coraplianct^ 
 with the formalities and on the conditions prescribed for privatt 
 warehouses; 
 
 2(1. It is searched and superintended like these warehouses, attd 
 with the same effect; 
 
 3d. Custom-house and excise duties are paid immediately, in cashf 
 upon missing goods found to be so missing on search or in any 
 other manner; 
 
 4th. The expenses of opening and shuttinjf are Uorne by the 
 owner; they are fixed at 30 centimes per hour; the hour commenced 
 is paid in Jull; one day's opening, free of charge, may be granted 
 
 ^ i 
 
267 
 
 every five days, in order to air the storehouses holding grain, or to 
 stir the grain; all other operations give rise to the payment of the 
 expenses. The opening, on requisition of the clerks, is effected 
 without charge; 
 
 5th. The goods, on entry into and exit from the temporary place 
 of deposite, are declared in detail and verified in the manner pre- 
 ' scribed for private warehouses; they are, besides, put under the 
 regime regulated for the free warehouse; 
 
 6th. On failure of execution of one or other of these conditions, 
 the temporary place of deposite is suppressed by the application of 
 the 56th article of the law. 
 
 This temporary place of deposite receives no more goods when it 
 is possible to stow them in the warehouse. 
 
 Section 'XXII. — Deitination of goods excluded frcm the warehouse 
 on account of their character. 
 
 Art. 119. Goods refused entry into the warehouse on account of 
 their character, may, saving the establised prohibitions, be de- 
 clared: 
 
 1st. For re-exportation; 
 2d. For free trar sit; 
 ' 3d. For ordinary transit; 
 w4th. For consumption. 
 
 jThe declaration, unloading, verification, and removal of these 
 goods, take place according to the formalities and under the con- 
 ditions prescribed for importation by the laws in force. 
 
 Section XXIII. — Privilege of retaining goods on board of vessels 
 in the warehouse docks. 
 
 Art. 120. Belgian vessels, and those of the countries which have 
 with Belgium treaties or conventions stipulating this privilege, may 
 retain on board under plumb, for re-exportation, the whole or part 
 of their cargo. In (his case the captain must make the general de- 
 claration for exit prescribed by article 93. 
 
 Within the enclosure of the free warehouse of Antwerp and 
 Ostend, this privilege is extended to all vessels. 
 
 Art. 121. The ship's provisions, as well as goods forming the 
 cargo of vessels whose voyage if not completed, (en retache,) may 
 he retained on board under plumb. 
 
 Section XXIV. — Loan {emprunt) of the enclosure. 
 
 Art. 122. Vessels and boats, cars and other transportation vehi- 
 cles may be introduced empty into the enclosure to be there laden 
 with goods, either for the interior or for abroad. They are visited 
 on entering by the guards at the gate of the enclosure. 
 
 Boats laden with ballast are likewise admitted, but on condition 
 that they go out empty. 
 
[ 32 ] 268 
 
 Abt. 123. Vessels lading for exportation may be introduced into 
 the enclosure to complete their cargo there. 
 
 The custom-house or excise goods which they have on board 
 foreign or domestic-, declared in transit or for exportation, with or 
 without credit for duties, must first have been submitted to verifi- 
 cation, after payment of the rates for transit or for exportation at 
 the office designated for this object. The enclosure then becomes 
 similar to the last exit office, and the formalities required by the 
 law at that office are complied with on entry, into the enclosure by 
 the clerks designated thereto by the comptroller. 
 
 The bills of lading, or if they are wanting:, the manifest of these 
 goods, are recited in the general declaration to be made on going 
 out, in conformity with article 93. 
 
 Art. 124. Custom house or excise goods, foreign or domestic 
 destined for transit or for exportation, with or without credit for 
 duties, may also be introduced into the enclosure by the railroad or 
 otherwise, in order to be shipped immediately on board the vessels 
 there lading. They are in this case subject to the formalities and 
 conditions prescribed by the preceding article. 
 
 Art. 125. There may be established, with the consent of the' 
 minister of finance, a place of deposite attached by a railroad to 
 the wharf and to the warehouse enclosure, for goods imported by 
 the steamboats in regular service. 
 
 A procedure is adopted with respect to these depots analogoXi 
 to what is prescribed in articles 36, 37, 38, 40, 41 and 43. Un 
 loading and storing take place in virtue of the triplicate of the 
 general declaration, furnished with the authority of the superin 
 tendent. 
 
 The guarding of this place of deposite is confided exclusively to 
 the custom-bouse clerks. Declaration and removal of goods take 
 place, at the latest, within five days after their landing from the 
 steamboat. If the goods have not been removed within the period 
 prescribed, they are considered as being without consignees, and 
 falling under the application of article 117 of the general law. 
 
 Goods temporarily deposited in this place arc removed: 
 
 1. To enter definitively into the free warehouse; 
 
 2. To be sent by the railroad to a public warehouse; 
 
 3. For free transit; 
 
 4. For consumption. 
 
 The removal takes place in the first case, upon the declaratio 
 for entry prescribed by article 48, furnished with the authority 
 the superintendent, and after the accomplishment of the formalitie 
 required by articles 40 and 41; in the 2(1 and 3d cases, in v.irtue o 
 a precautionary passport or of a transit receipt, delivered by th 
 superintendent in conformity with article 97, after transmission o 
 the bills of lading, and under the regime of the decree of June 5 
 1845, (Moniteur, No. 158;) in the 4lh case, according to the for- 
 maliiiea and under the conditions prescribed for importation by the 
 lawg in force. 
 
 Art. 126. When a portion of the cargo of vessels or of the cars 
 
269 [ 32 ] 
 
 coming from abroad is not destined for the warnlif i;^' . the dt rl mi- 
 ration of it is made: 
 
 1. For re-exportation; 
 
 2. For free transit; 
 
 3. For ordinary transit; 
 
 4. For transfer into a public, privat»\ r.r r onstructlvr warehouse; 
 
 5. For consumption. 
 
 The declaration, unloading, verification and removal o: liic goods 
 not destined for the free warehouse, take place according to the 
 'formalities and under the conditions prescribed for importation by 
 
 tl(^ l.i -.v? in forrr. 
 
 X V . — Temporary deposite in the xcarekouse. 
 
 Art. 127. The following articles are deposited in a special store- 
 house of the warehouse after declaration and verification, conform- 
 ably to the general law, and on observing such other provisions as 
 may be prescribed by the minister: 
 
 1. Ship's provisions; 
 
 2. Wrecks, articles or goods saved from shipwreck; ^ 
 
 3. Goods fiom vessels whose voyages are not completed, (navires 
 en retache;) 
 
 4. Goods of Belgian origin returned unsold from abroad, and 
 those which, having been cleared for a country where they have 
 lot'been permilted to be introduced, in consequenflfe of a prohibi- 
 tion of which the exporter was not aware until after their depar- 
 ture, are rc- Imported into Belgium; 
 
 5. Articles imported to be delivered free from duties; 
 
 6. Goods without consignees, or refused by the persons to whom 
 addressed. 
 
 These several goods *are re-exported, delivered free from duties, 
 declared for consumption or exposed to public sale, according to 
 the prescriptions of the general law. 
 
 Art. 128. Transit goods introduced by the railroad to be ship- 
 ped, may, if the vessel caonot rec«ive them, be deposited, conform- 
 ably with article 16 of the law upon transit, in the storehouse de- 
 signated in the preceding article. 
 
 CHAPTER III. 
 Of (he public warehouse. 
 
 » 
 
 Section I. — Definition. 
 
 Art. 129 The public warehouse is a building wherein goods 
 may be deposited, and is appropriated to this object by the com- 
 munal authority. It may be established at any place where its 
 
 » utility is acknowledged. 
 The localities judged necessary are appropriated according to the 
 indications of the minister of finance. 
 I The public warehouse is opened, by royal decree, as soon as the 
 
[32] 
 
 270 
 
 localities have been put, by the corporate authority, at the disposal 
 of the administration in the conditions of security requisite. 
 
 ' Secti'on II. — Administrative committee — its institution and func- 
 tions. 
 
 Art. 130. If the corporate administration request it, and if the 
 government find it useful, an administrative committee may be in- 
 stituted by royal decree, composed: 
 
 In the localities where there is a chamber of commerce, of one 
 member of the corporate authority, and two members of the cham- 
 ber of commerce. 
 
 In the localities where there is no chamber of commerce, of three 
 members of the corporate authority. 
 
 They are appointed by the king, upo ) the proposition of the 
 minister of finance, and Irom a triple list of candidates presented 
 by the governor of the province. 
 
 The superior functionary of the administration of direct contri- 
 butions, customs, and excises de la residence, complete, with the 
 superintendent, the number of the members of the committee. 
 
 Art. 131. The duration of the functions of the three members 
 appointed by the king is fixed at three years. 
 
 Every year one member retires; he is replaced in the manner 
 indicated in the preceding article, and may be re-appointed. The 
 retirement of the members comprised in the first appointment is 
 determined by ballot. 
 
 Provision is also made, in the same manner, for places becoming 
 vacated in consequence of death, resignation, or other cause; in 
 this case the member newly appointed takes the post of service of 
 him whom he replaces. 
 
 Art. 132. The members of the committee exercise their functions 
 gratuitously. 
 
 They meet regularly at least once every three months, and of- 
 tener if the exigencies of the service require it. 
 
 They appoint, from among theiAselves, a president and vice presi- 
 dent by a majority of votes. 
 
 The president 'and vice president are appointed for one year 
 only. They are re-eligible. 
 
 The president regulates the special meetings, and issues the ,j 
 notices to that end. ' 
 
 The committee appoints, independent of its body, a secretary, 
 charged with keeping the journal of its deliberations and the cor- ^ 
 respondence. He has only a consultative voice. M 
 
 Art. 133. No resolution can be passed by the committee if there 
 be not at least three members present. 
 
 Every resolution, passed at a session in which the superior func- 
 tionary of the administration of direct contributions, customs, and 
 excises of the residence was ntt present, is communicated to ^im, 
 and is not carried into execution unless, within 24 hours after the 
 communication, it does not provoke a new deliberation upon the 
 same object for the following Bession. 
 
271 [ 32 ] 
 
 The resolutions are signed by the president and countersigned 
 by the secretary. 
 
 If there be a division of votes, that of the president is preponde- 
 rative. 
 
 Art. 134. The committee submits to the minister of finance for 
 his approval its regulations for interior order. 
 These regulations determine specially: 
 1st. The days and hours of the sessions; 
 
 2d. The order for interior labor for the custody and surveillance 
 of the buildings and storehouses. 
 
 Art. 135. The committee delegates, for the period fixed by it, 
 one or more of its members, charged specially to cooperate with 
 the superintendent in the surveillance of the buildings of the ware- 
 house, as well as in the execution of the measures of police and of 
 interior order decreed by the special regulations. 
 
 Art. 136. The committee orders the special regulations of the 
 warehouse, which determine within the liiiits of law: 
 
 1st. The measures of police and interior order applicable in the 
 "warehouse; 
 
 2d. The tariff of storage rates; 
 
 3d. The nomenclature of goods, the entry of which into the 
 "warehouse is interdicted; 
 
 4th. The minimum, by kinds, of the quantities of goods permit- 
 ted to go out for consumption; 
 
 6th. The storing and stowage of the goods in the storehouses; 
 
 6th. The putting on and preservation of labels; 
 
 7th. The taking away of samples and the mode of recovering the 
 State duties upon those removed from the warehouse; 
 
 8ih. The examination and assorting of goods; 
 
 9th. Interdiction to expose the goods; 
 
 10th. Changing the packing cases. 
 
 It also regulates the hours during which the private warehouses 
 may be opened. 
 
 This regulation, clothed with the royal sanction, is published at 
 the .same time as the decree by which the warehouse ffe declared to 
 be opened. 
 
 Where there is no committee, the regulation is decreed by the 
 government. 
 
 Art. 137. In cases where the resolutions of the committee 
 which concern the storage rates, or which interest the treasury, 
 commerce or navigation, shall be contrary to the regulations in 
 force, they shall not be carried into execution until they shall have 
 been approved by royal decree. 
 
 They are submitted to the judgment of the chamber of commerce, 
 or, where there is none, to the corporate authority, and presented 
 by the minister of finance for the approbation of the king. 
 
 Section III. — Guard and surveillance of the warehouse. 
 
 Art. 138. The guard and surveillance of the warehouse are con- 
 
[32] 
 
 272 
 
 fided exclusively to the administration of direct contributions, cus- 
 toms and excise. 
 
 Art. 139. The superintendent gives effect to the resolutions of 
 the commitlee. He suspends the execution of those to which the 
 superior functionary of the residence making part of the committee 
 was opposed in the council. In the latter case, the difficulty is 
 submitted to the minister of finance in the ordinary manner. 
 
 Art. 140. The superintendent authorizes specially: 
 
 1st. Admission into the Warehouse of persons foreign to the ad- 
 ministration; 
 
 2d. The taking away of samples; 
 
 3d. Deviations' from the regulations which particular circum- 
 stances may require for ihe interest of depositors. 
 
 Art. 141. The superintendent is charged to superintend the 
 stowing, manipulation and preservation of the goods, and the put- 
 ting on and preservation of labels. 
 
 Some clerks of the custom-house are supplied to him, as ware- 
 house men, to assist in this service, and, as far as is necessary, to 
 guard especially each of the storehouses of the warehouse. 
 
 Art. 142. The keys of the doors of the warehouse, and those of 
 the storehouses, are confided to the superintendent. 
 
 Art. 143. The superintendent satisfies himself, if necessary, with 
 the committee, that the localities and buildings of the warehouse 
 are kept in good order, and present the necessary guaranties of se- 
 curity and preservation. He takes the necessary measures that 
 repairs be made in time. 
 
 Section lY .^Designatien of the^ goods admitted or excluded. 
 
 Art. 144. With the exception noted in the 11th article of the 
 law, no goods are admitted into the warehouse if they are not 
 sound and of merchantable quality. 
 
 Art*. 145. The following articles are excluded from the public 
 warehouse: 
 
 1st. Goods, prohibited entry as well as transit; 
 2d. Gunpowder; 
 3d. Living animals; 
 4th. Coarse salt; 
 
 5th. Goods specified on this point in the special regulation. 
 
 Arms and munitions of war are deposited only upon the special 
 authority of the mTnister of finance. 
 
 With regard to goods excluded, such action will be taken as is; 
 prescribed in the 21st section of the present chapter. 
 
 Section V. — Movement of goods on entry into the warehouse. 
 
 Art. 146. The entry of the goods into the warehouse lakes 
 place: 
 
 1st. By direct entry importation by sea; 
 
 2d. By direct entry importation by the State railrojid; 
 
 3d. By direct entry importation by land, canals, or rivers; 
 
2*/3 L 32 ] 
 
 ^ 4th. By transfer from another public warehouse, or from a free 
 warehouse. 
 
 Art. 147. Direct importation by sea takes place after unloading 
 and verification at the office designated to that effect. Entry into 
 the warehouse is effected by virtue of a precautionary passport. 
 
 Entries by the inland waters of Holland are similar to those 
 made by sea. 
 
 Art. 148. Direct importation by the State railroad, destined for 
 a public warehouse attached to this road by a branch, takes place 
 in general without discharge or verification previous to the intro- 
 duction into the warehouse, upon the transmission to the first office 
 of entry tf the bill of lading or the duplicate of the car lading, in 
 conformity with the decree ol 5th June, 1845, (Moniteur, No. 158.) 
 The cars are sent to the warehouse with the formalities prescribed 
 by this decree, and no part of their lading can up to this time re- 
 ceive any other destination. 
 
 Art. 149. Importation by land, canals or rivers takes place after 
 declaration and verification at the office of discharge designated to 
 this effect. The entry into the warehouse is effected in virtue of a 
 precautionary passport. 
 
 Art. 150. The transfer into the warehouse of goods coming from 
 another warehouse, takes place in virtue of a precautionary pass- 
 port on all the established routes iii the interior of the kingdom. 
 
 When the transfer is effected by the State railroad, between two 
 warehou-es attached to this road by a branch, the movement takes 
 place in the manner prescribed by articles 200 and 201. 
 
 Section VI. — Quantities admitted to entry into the warehouse. 
 
 Art. 151. Custom-bouse goods are entered into the warehouse 
 in all quantities. 
 
 Art. 152. Excise goods are entered into the warehovi«:r in nnan- 
 tities not less than : 
 
 . . -r^ { fine • 4 iitriuls. 
 
 1st. ForMTine, ^ 9 hcctols. 
 
 2d. For foreign distilled alcoholic liquors, whatever 
 
 their strength, and liqueurs 3 hectols. 
 
 3d. For coarse cane sugar 500 kifog. 
 
 Quantities less than these minimum are declared to be for con- 
 ^ sumption, with payment of duties in cash. 
 
 Section VII. — Formalities on entry into the warehouse. 
 
 Art. 153. On entry into the warehouse by the State railroad, the 
 escorts sefid to the guards the precautionary passports delivered at 
 ^ the first office of entry. The comptroller verifies the condition of 
 the plumbs or locks, and authorizes the admission, if they are re- 
 cognized to be intact. 
 
 In case of alteration of the plumbs or locks, the cars upon which 
 ley have been placed are detached from the train; entry into the 
 warehouse is refused to them, and the goods they have on board 
 18 
 
[ 32 ] 274 
 
 are subject to the ordinary importation rule, without prejudice to 
 the eventual application of the penalties determined by the gene- 
 ral law. They remain in charge of the custom-house. Neverthe- 
 less, the superior functionary of the residence may authorise their 
 entry into the warehouse, if there be no suspicion of fraud. 
 
 The cars introduced into the warehouse remain under plumb, or 
 locked up until they are unladen. 
 
 Art. 154. The superintendent copies the precautionary pass- 
 port ssent to him into a register kept for this purpose. He causes 
 to be exhibited to him, in cases requiring it, the proofs judged ne- 
 cessary. 
 
 Art. 155. The cars admitted into the warehouse are unladen as 
 soon as authority therefor has been obtained; and the goods in 
 them are deposited, while waiting for the document necessary for 
 their removal, in a storehouse specially appropriated to this object. 
 
 The goods temporarily deposited in this storehouse are removed: 
 
 1st. To be definitively warehoused; 
 
 2d. For consumption. 
 
 The declaration in detail, conformably with article 118 of the 
 general law, is made, at the latest, within five days after the ar- 
 rival of the goods. It gives rise to a detailed verification with the 
 same effect as if this operation were done at the first office of un- 
 loading on entry. 
 
 If the declaration and removal are not effected within the period 
 prescribed, the goods are considered as being without any con- 
 signee, and proceedings are gone into, conformably with article 
 117 of the general law. 
 
 Art. 156. The verification being completed, the clerks state the 
 result upon the back of the precautionary passport, which is sent 
 to the storehouse keeper, charged with the reception of the goods. 
 The latter, after having certified to their being stored, sends the 
 document to the superintendent, that he may debit the warehouse 
 charges. 
 
 Art. 157. After the superintendent has certified, by the produc- 
 tion of the precautionary passport and the certificates of removal 
 that this document is regularly in order, he sends back to the col 
 lector of the entry office tl e extract from th(j precautionary pass 
 port furnished, with the formalties required by the law as to transit 
 
 Art. 158. Entry into the warehouse by any other route than th 
 State railroad takes place after verification and in conformity wit 
 the laws in force. 
 
 The clerks proceed to the admission according to article 156. 
 
 Art. 159. As respects wines declared to be muddy, the propo 
 tional quantity of lees ^ated on entry into the warehouse, withi 
 the limits of the maximum fixed by the 9th],'arlicle of the law 
 the 12th May, 1819, serves as the basis for the warehouse accoun 
 
 Art. 160. The capacity of casks or bottles, stated on entry in 
 the warehouse, of the liquors subject to excise, serves also as th 
 basis for the warehouse account. 
 
 The transportation of these liquors towards the warehouse 
 furthermore subject to the following special regulations: 
 
275 
 
 [32] 
 
 The clerks of the first office of unloading on entry, or those of 
 the warehouse at the place of removal in case of transfer, are re- 
 quired — 
 
 a. To put into bottles at least t wo decilitres, a sample of each 
 kind of liquor, according to their kind or their alcoholic strength. 
 
 b. To fasten these samples to the inside of the bung of the casks 
 from which they have been taken, or to confide them to the con- 
 ductor of the laden vehicle — taking care, in this latter case, to 
 carefully seal the bottles — and to attach to each of them, with a 
 string and a seal of the administration, a label showing the date and 
 the number of the precautionary passport, and bearing their sig- 
 nature. 
 
 c. To endorse upon this document the number of samples handed 
 to the conductor, and the numbers of the casks in which they are, 
 as also the numbers of those to which each sample has reference, 
 in order that it may be proven, at the time of storing, whether 
 the liquor presented is the same exhibited at the office of importa- 
 tion or at the warehouse of the place of departure. 
 
 d. To cause all the bungs of the casks to be cut off level with 
 the staves, and to affix the seal of the administration in a cavity, 
 made partly in the bung and partly in the stave. 
 
 6. To plumb the cases containing liquors transported in bottles; 
 and if they are packed in baskets not furnished with wrappers, to 
 cause these baskets to be wrapped in coarse bagging, or to be 
 packed in any other manner to facilitate the plumbing. 
 
 /. To preserve a duplicate of the samples, duly sealed, and pro- 
 vided with the label mentioned under 6, until the return of the ex- 
 tracts from the precautionary passports, in order to be able to com- 
 pare them with those accompanying the transport, if any questions 
 arise at the place of destination as to the kind of liquors, or as to 
 their alcoholic strength. 
 
 Section VIII. — Dispensing with storage. 
 
 Art. 161. If, after having declared goods for public warehouse, 
 the owner dispose of them before they are stored, for any of the 
 destinations authorized, the superintendent may dispense with car- 
 rying the storage into effect, on the condition that the fees for fif- 
 teen days' storage be paid. 
 
 Removal of goods in such cases takes place in conformity with 
 the formalities indicated in article 225. 
 
 Section IX. — Position and stowage of goods. 
 
 Art. 162. Goods are put away and stowed in the manner indi- 
 cated by the superintendent. Those of the same sort, but which 
 are subject to different duties, according to whence they came, or 
 their origin, the manner or the flag of importation, are put in dis- 
 -tinct storehouses, as far as the extent of room permits. 
 
 In case the storehouses are filled, thje superintendent so certifies 
 n the back of the document for entry, and the surplus is disposed 
 f as prescribed in the 20th section of the present chapter. 
 
[32] 
 
 276 
 
 Art. 163. Goods damaged on the road are necessarily placed in 
 the warehouse with the other sound goods; but they are carefully 
 separated in the stowage, and, as far as possible, classified accord- 
 ing to the various degrees of damage stated in the report of the 
 appraisers. 
 
 Art. 164. No change in the storage, of such a nature as to vary 
 the storehouse rates, can take place without the authority of the 
 superintendent. 
 
 This officer also authorizes transfers from one storehouse to an- 
 other, and the transcription of goods to the name of another de- 
 positor, with or without change of storehouse. When there has 
 not been change of storehouse, the superintendent requires that the 
 portion transferred shall be separated from the remainder, to be 
 stowed apart. 
 
 Art. 165. If the number and extent of the storehouses render it 
 necessary, a clerk doing the duty of a storehouse man, is charged 
 to* keep a memorandum book for the warehouse, or for certain 
 storehouses only. 
 
 This memorandum book states the entries and exits, and the 
 changes arising from transcriptions or changes occurring in the 
 stowage or packing. 
 
 The documents of entry and exit, the authorities for transcrip- 
 tion, for change of storehouse, and for changes in stowage or pack- 
 ing, are subject to the inspection of the storehouse man. 
 
 Art. 166. The depositor puts labels upon the goods, and sees to 
 their preservation. 
 
 The label, before being put on, is presented for inspection to the 
 storekeeper, who puts upon it the number inscribed in his memo- 
 randum book. It is not modified as long as the goods it relates to 
 remain, in whole or in part, in the same storehouse, and under the 
 same name. 
 
 After the removal of the goods thus labelled, it is retired and 
 preserved by the storekeeper. 
 
 If there be no storekeeper, the labels are countersigned by the 
 superintendent. 
 
 Section X. — Changes in packing^ and manipulation of goods. 
 
 Art. 167. Depositors who wish to make changes in the packing 
 of goods, so declare beforehand, in writing, to the superintendent. 
 
 Goods which are subject by the custom-house tariff to different 
 duties, according to tte nature of the cases in which they are 
 packed, cannot be packed in new cases, the nature of which 
 Would change the basis of these duties. ^ 
 
 The marks borne upon the original cases are replaced upon th 
 new cases. 
 
 The clerks make a report of the operation, and state the gros§> 
 weight and net weight of the new cases. The accounts and 
 memorandum books are modified according to the statements in 
 this report, and the net weight stated serves as the basis for the 
 eventual liquidation of the duties. 
 
[32 ] 
 
 Art. 168. The cases may be divided, and the good? unpacked, 
 in order to be picked, assorted, examined, &c. But manufactured 
 articles cannot, under any circumstances, be displayed, in order 
 to be exposed for sale. 
 
 These operations fall under the application of the preceding 
 article, and require the preyious statement of the gross and net 
 weight. This latter serves as the basis for the eventual liquida- 
 tion of the duties. In case of the exit from the warehouse of a 
 portion of the goods, the net weight of this portion is stated and 
 deducted from the total weight of the quantity warehoused. 
 
 If the opening of the cases be merely temporary, in order to 
 examine the goods, or to take samples, the superintendent may 
 authorize it without a statement of the net weight being msde; 
 but on the condition of its being done in presence of the clerks. 
 
 Art. 169. It is forbidden to mix or confound in the same case 
 goods of the same kind subject to ditferent duties. 
 
 But wines, subject to different excise duties, may be mixed 
 under the conditions to be prescribed by the minister of finance. 
 
 Art. 170. Save the restriction established by the preceding 
 article, depositors may water, mix, decant, &c., the liquors sub- 
 ject to excise. 
 
 Section XI. — Transjer of goods without change in the warehouse. 
 
 Art. 171. Transfer of goods without change in the warehouse 
 is accomplished through the formalities indicated in article 165, 
 upon the simple declaration olf the party transferring them, ac- 
 cepted by the new depositor. 
 
 Section XII. — Preservation of goods. 
 
 Art. 172. Depositors are required to watch over the good pre- 
 servation of their merchandise. 
 
 Should they neglect to do so, the superintendent invites their 
 attention thereto in writing. 
 
 If necessary, the superintendent formally requires of the de- 
 positor to give to his goods, every week, the necessary care, 
 under the penalty of being deprived of the benefit of the ware- 
 house. If the depositor does not obey this requisition, the goods 
 cease to be put under the regulations of the warehouse. They 
 must be declared for consumption before the expiration of the 
 following month, or removed from the warehouse by the appli- 
 cation of the 23d article of the law. 
 
 Art. 173. Foreign distilled alcoholic liquors, deteriorated or 
 weakened by evaporation below 45° of the centesimal alcohol 
 hydrometer, at the temperature of 15*^ of the centigrade ther- 
 mometer, may, on the previous authority of the administration, 
 be removed from the warehouse, in order to be rectified under the 
 superintendence of the clerks. 
 
 The removal takes place after declaration and verification, in 
 virtue of a precautionary passport. 
 
[32] 
 
 278 
 
 Custom-house and excise duties are recovered upon the portions 
 of liquors not returned into the warehouse within the period fixed 
 by the document. 
 
 Section XIII. — Goods damaged on the roftd. 
 
 Art. 174. Goods damaged on the road are not admitted into the 
 warehouse until the amount of damage they have sustained is 
 staled, conformably with article 126 of the general law. 
 
 The causes of the damage must be proven by means of the 
 shipping papers, or other authentic documents which may serve 
 as proof. 
 
 The veiification of the damage, before admission into the ware- 
 house, takes places in the discharging office. 
 
 Art. 175. The reduction of duties accorded on account of dam- 
 age, conformably with article 126 of the general law, bears only 
 upon the custom-house entry duties, and can be allowed only at 
 the moment of exposure for consumption, and according to the 
 degree of damage then existing. 
 
 This reduction cannot, in any case, be calculated at the rate of 
 a higher degree of damage than that stated at the discharging 
 office. 
 
 Art. 176. The degree of damage stated, as mentioned in article 
 174, is indicated in the document for entry. The report of the ap- 
 praisers is held in support of this document, and remains annexed 
 to the account. 
 
 Art. 177. The appraisement in the account, as well as the bal- 
 ancing thereof takes place according to the provisions of the 
 present regulation. But damaged goods may, on leaving the ware- 
 house, be removed by transfer into another warehouse, or be de- 
 clared for consumption, free transit, or ordinary transit. When 
 there is a transfer into another warehouse, or transit, the amount 
 of damage is again verified before removal, according to article 126 
 of the general law, and, if it be less than the amount of damage 
 recognized conformably with article 174, it alone is stated upon 
 the document required for the transportation. 
 
 When exposed for consuoaption, the reduction of the custom- 
 bouse duties is calculated according to the degree of damage stated 
 at the office of unloading, unless the superintendent considers that 
 the real damage, at the time of exit be less, in which case it must 
 lie stated de novo. 
 
 Section XIV. — Searches. 
 
 Art. 178. The public warehouse is searched at least once a year. 
 If more than one search be judged necessary, the clerks proceed* 
 to make it in virtue of a written and special authority from the 
 superior officer in the arrondissement. 
 
 The search of the whole, or of a portion of the storehouses, 
 takes place by the enumeration of the cases, and a summary ex- 
 amination of the quantities according to the weight or measure- 
 
2; 9 
 
 [32] 
 
 ment taken on entryj but this is done with more f^xactness, if any 
 notable difference appear, or if any question arise. The superin- 
 tendent assists in the search, and invites the depositor to be present 
 at it. 
 
 Art. 179. The articles found over and above are appraised, and 
 subjected to storage rates according to the rule laid down in 
 article 206. 
 
 Those not found are marked credited in the account. For mis- 
 sing articles exceeding one per cent, of the appraisement, this 
 credit is not definitive, in what concerns the State duties, until 
 alter having been approved by the director in the province. 
 
 Art. 180. The superintendent draws up a statement of the mis- 
 sing articles exceeding one per cent, of the appraisement found to 
 be so missing after search, or in any other manner; he supports it 
 with the testimony necessary to prove the fact of their being mis- 
 
 This statement being sent to the director, is furnished by him 
 with the authority to credit the account, if no doubt exists that 
 these diminutions are the result of natural wastage. If the direc- 
 tor. be not convinced of this, he orders an inquiry into the causes 
 of the diminution, in order to obtain, if necessary, proof of the 
 fraudulent removal of the goods. This proof being made, the 
 superintendent prosecutes the recovery of the State duties from the 
 owner of the missing articles. 
 
 The superintendent credits the account, without previous au- 
 thority, with the missing articles, not exceeding one per cent, of the 
 appraisement. 
 
 Art. 181. The depositor has always the right to claim a search 
 for the goods deposited in his name, in order to protect himself 
 from the payment of storage fees upon the articles he may believe 
 to be mis-ing. 
 
 Art. 182. The clerks draw up a report of the search, and send 
 it to the superintendent to be annexed to the account, after the sup- 
 plementary appraisement, in case of excess, or the credit, in case 
 of articles missing, has been made up. 
 
 Section XV. — Movement of goods on exit fron, the warehouse. 
 
 Art. 183. Warehoused goods are removed: 
 
 1st. By free transit; 
 
 2d. By ordinary transit; 
 
 3d. By transfer into another warehouse; 
 
 4th. For consumption. 
 
 Art 184. Free transit takes place by the State railroad. 
 ^ Free transit can be renounced only at the warehouse itself, or 
 at the last office of exit. 
 
 On going out from the warehouse, free transit takes place, upon 
 > sending to the superintendent the duplicates of the bills of lading, 
 Land according to the formalities prescribed in articles 200 and 201. 
 B Art. 185. The following articles are excluded from free transit: 
 ■ l^t. Refined salt, sea-waier, and brine; 
 
[32] 
 
 280 
 
 2d. Foreign distilled alcoholic liquors, and liqueurs; 
 
 3d. Refined sugars; 
 
 4th. Raors and shreds; 
 
 5th. Building stone; 
 
 6th. Vinegar of all kinds; 
 
 7th. Sea-fish; 
 
 8th. Iron, namely — ore, castings, unwrought, in pigs or in plates, 
 or other forms, beaten or drawn out, in bars, rods, and carillons^ 
 including grooved bars, called rails, and 'iron plates, cast and 
 wrought anchors, old iron, clippings, and refuse; 
 
 9th. Arms and munitions of war: the transit of these is specially 
 authorized by the director in the province — by the offices located 
 upon the frontiers bordering upon countries at peace with Belgium; 
 
 10th. Spun and woven flax and hemp, bound for France, pending 
 the duration of the convention of December 13, 1845, with that 
 country. 
 
 Goods to which transit is not prohibited may be removed from 
 the warehouse exempt from duties, for free transit, with the excep- 
 tion of slates and pit coal, which remain subject to the duties 
 fixed by article 36, (slate, letter D,) of the law of June 18, 1836. 
 
 But slates and pit coal, coming from or bound to the United 
 States of America, are admitted to transit by the State railroad, 
 exempt from duties, conformably to the I8lh article of the treaty 
 of November 10, 1845. 
 
 Art. 186. Ordinary transit takes place without specification of 
 the ways adopted for arriving at or leaving the warehouse. 
 
 Exit from the warehouse takes place after declaration and veri- 
 fication, conformably with the law of June 18, 1836, in virtue of a 
 transit receipt. 
 
 Saving the prohibitions enumerated in the preceding article, and 
 the exemptions from duties established by the laws in force, goods 
 are removed from the warehouse, for ordinary transit, upon pay- 
 ment of the duties. 
 
 Art. 187. Article 150 applies to exit from the warehouse by 
 transfer to another warehouse. " 
 
 Art. 188. Goods to which entry is not prohibited are removed 
 from the warehouse for consumption, after declaration in detail 
 and verification, and according to the formalities and under the 
 conditions prescribed by the laws in force. 
 
 The custom-house duties are, in all cases, paid in cash before 
 the verification and removal. Excise duties are paid or may be 
 appraised upon limited ciedit after verification. 
 
 Removal takes place: 
 
 Ist. For custom-house goods; 
 
 a. In virtue of a receipt for payment, if they are derlared ac-^ 
 cording to article 120 of the general law; 
 
 6. In virtue of a precautionary passport, if they are declared 
 according to article 122 of said law; 
 
 2d. For excise pjoods, in virtue of a precautionary passport, sta- 
 tio{^ that the excise shall be paid in cash, or shall be appraised on 
 limited credit. 
 
281 
 
 [32] 
 
 Art. 189. Samples', whatever may be their value, are removable 
 from the warehouse only upon payment o( the duties in cash. 
 
 This payment may, however, be made monthly upon tlic nutho- 
 rity of the superintendent. 
 
 In order to enjoy this benefit, the depositor states, on Uie re- 
 moval from the warehouse, the number, weight, measurement, or 
 value of the samples — the removal of which he acknowledges in 
 writing. He moreover conforms to the provisions of the sperial 
 regulation relative to this object. 
 
 Section XVI. — Quantities , all owed to go out of the warehouse. 
 
 Art. 190. UpoB going out of the warehouse for free transit, or 
 ordinary transit, or by transfer into another warehouse, custom- 
 house goods are removed in all quantities, except cordage of all 
 kinds, which cannot be shipped by the sea, nor by the Scheldt, in 
 less quanties than 1,000 kilogrammes. 
 
 Art. 191. The transfer into another warehouse of wines, alco- 
 holic liquors and liqueurs, and of coarse sugar, is made in the limit 
 of the quantities stated in article 152. 
 
 Art. 192. Tiie exit from the warehouse of excise good?, removed 
 for free transit or ordinary transit, cannot occur in less quantities 
 than : 
 
 , ^ I ^ine 1 hectol. 
 
 1st. 1? or wine, > a \ . \ 
 
 ^ ) common 4 hectols. 
 
 2d. For coarse cane sugar 500 kilogrammes. 
 
 Art. 193. On exit from the warehouse for consumption, the 
 quantities of custom house goods are limited conforoiably with the 
 provisions of the special regulation. 
 
 The minimum of the quantities regulated in virtue of the 19lh 
 article of the law being also to be observed when the goods are 
 exposed for consumption in consequence of transit being renounced, 
 the rates are paid so as to equal this minimum, though the quanti- 
 ties stated in the transit receipt do not come up to it. 
 
 Art. 194 Exit from the warehouse of excise goods, removed for 
 consumption, cannot take place in less quantities than: 
 
 . . . \ fine 2 hectols. 
 
 1st. For wine, > n u » i 
 
 ' ) common 9 hectols. 
 
 2d. For foreign distilled alcoholic liquors, what- 
 ever may be their strength, and liqueurs., 1 hectol. 
 
 3d. For coarse cane sugar 500 kilogrammes. 
 
 In case of removal for consumption upon payment of the excise 
 in cash, the minimum fixed by the present article is not observed 
 if the goods declared are the remainder of an appraisement. More- 
 ^iver^ as relates to sugar, deliveries made to private individuals 
 ^take place upon payment of the excise in cash, iR quantities of 50 
 kilogrammes or upwards. 
 
 Section XVII. — Formalities on exit from the warehouse. 
 
 Art. 195. No goods can be removed from the warehouse unless 
 a declaration for exit has been sent to the superintendent with the 
 
[32] 
 
 282 
 
 ackaowledgment of reception mentioned in article 217. There 
 must be as many distinct declarations as there are destinations and 
 modes of removal. 
 
 This declaration recites, besides: 
 
 1st. The mode of transportation; 
 
 2d. The name of the vessel which imported the goods, and that 
 of her captain; 
 3d. The flag; 
 
 4th. Whence they come, and where bound; 
 
 5th. The kind of goods, and, if necessary, place of production; 
 6th. The number and marks of the pases; 
 
 7th. The weight, number, measurement, value, &c., of the arti- 
 cles, according as these indications are necessary for the eventual 
 application of the duties; 
 
 Sih. The name of the party to whom sent, if the goods are to be 
 transferred to another warehouse or declared for consumption un- 
 der the rule of credit for the excise. 
 
 In reference to goods subject to different duties, the declaration 
 must mention if the transportation has been made directly, or if 
 there has been any stoppage; in the latter case, the port of stop- 
 page is to be indicated. 
 
 Art. 196. The declaration prescribed by the preceding article, 
 when it is made: 
 
 1st. For ordinary transit; 
 
 2d. For transfer into a public warehouse not attached to the 
 State railroad, or into a private or warehouse; 
 
 3d. For consumption; 
 is countersigned by the superintendent, after be has verified its ac- 
 cordance with the account and the acknowledgment of reception, in 
 order that the collector of the customs of the place may be autho- 
 rized to deliver the documents required by the general law, or, ac- 
 cording to the case, by the law of transit. Under these circum- 
 stances, the declarations furnish the indications required by the 
 said laws, and they are made of the same effect as if they had origi- 
 nated in the first office of entry. 
 
 Art. 197. When the declaration is made: 
 
 1st. For free transit; 
 
 2nd. For transfer by the State railroad into a warehouse attach- 
 ed to this road by a branch, it is countersigned by the superinten- 
 dent, after he has verified its accordance with the account and ac- 
 knowledgmvent of reception, and he authorizes the removal and the 
 lading of the goods in the cars. 
 
 Art. 198. Under the circumstances provided for in the preceding 
 article, the declaration for exit, clothed with the authority for re- 
 nio^l, is sent to the comptroller, who designates the clerks c#irg-1 
 ed to assist in carrying out the goods from the warehouse and load- 
 ing them in the cars. 
 
 Art. 199. The clerks designated for this duty keep a memoran- 
 dum book, in which they note the goods as fast as they are laden 
 in the cars. 
 
 Unless there be suspicion of fraud, the clerks merely state sum- 
 jnarilj the quantities by t numeration of the cases and memorandum 
 
283 
 
 lOf the marks and nami^trs. But if they have any doubts as to the 
 kind of goods, they are to open one or more cases. 
 
 The lading being finished, they state the result thereof on the 
 back of the declaration for exit, which they send to the superin- 
 tendent. The latter credits the account with the quantities stated 
 in the certificate of the clerks, makes the same credi tupon the cer- 
 tificate of reception, which he then resores to the depositor, and he 
 preserves in support of the account the declaration for exit. 
 
 Art. 200. When the loading of the cars conjposing a train is 
 completed, the superintendent causes to be produced to him the 
 duplicate bills of lading. After having compared these documents 
 with the declarations for exit, preserved in support of the account 
 conformably with the preceding article, he affixes them, by means 
 of the a'dministration seal, to a transit receipt or to a precautionary 
 passport, which he delivers to cover the transport to the last office 
 of exit or to the warehouse of destination. 
 
 Art. 201. The train, escorted by the clerks, pursues its route 
 towards its destination according to the formalities and under the 
 conditions prescribed. by the royal decree of 5th June, 1845. (Mo- 
 niteur, No. 158.) 
 
 On arriving at the last office of exit, the clerks examine the state 
 of the plumbs, and if they are intact, they credit the transit receipt, 
 the return of which is made to the superintendent in the ordinary 
 way. 
 
 In case of suspicion of fraud-, or if the plumbs are altered, they 
 proceed to make a thorough verification. 
 
 Art. 202. After the documents required in the cases provided 
 for by article 196 have been delivered by the collector of the cus- 
 toms, *the comptroller designates the clerks charged with proceed- 
 ing to the verification of the goods. 
 
 Art. 203. The totality of the goods comprised in each document 
 is to be collected together before the verification can commence. 
 
 The result of the verification, which is always integral, is stated 
 by the clerks on the back of the documents. These papers arc then 
 sent to the superintendent, who credits the account with the quan- 
 tities stated in the certificate of the clerks, and makes the same 
 credit upon the acknowledgment of reception, which he then re- 
 turns to the depositor. This being done, the superintendent coun- 
 tersigns the documents to authorize the exit from the warehouse. 
 
 Art. 204. The declarations made in order to obtain the exit, free 
 from custom-house and excise duties, of the lees arising from wines 
 clarified in the warehouse, are countersigned by the superintendent 
 in order to authorize the collector of the customs of the place to 
 deliver the document for exit. The superintendent previously sat- 
 Csfies himself whether the exit requested can take place within the 
 limits of the charges on account of lees. 
 
 For the surplus, action is had according to the foregoing article. 
 
 Section XVIII. — Storehouse fees. 
 
 Art. 205. The tariff of storehouse rates is fixed by the special 
 regulation. 
 
[32] 284 
 
 These rates are paid into the oflfice of the superintendent upon 
 quittance. 
 
 Art. 206. The quantities enumerated in the storehousintr certifi- 
 cates attached to the documents for entry into the warehouse, de- 
 duction being made of the quantities regularly removed, serve as 
 the basis for the storehouse rates. 
 
 Storehouse rates are to be exacted upon all missing articles, un- 
 less the depositor causes them to be reported by the clerks. 
 
 If, in consequence of a search, or in any other manner, a surplus 
 of goods be discovered, a supplementary appraisement takes place, 
 which takes date counting from the day of the last settlement of 
 account for storehouse rates. 
 
 Art. 207. Storehouse rates are due upon all goods introduced 
 into the warehouse, and into the temporary place of deposite men- 
 tioned in article 223. 
 
 Goods deposited in the name of the administration, as well as 
 articles addressed to the government, to the ambassadors or minis- 
 ters of foreign powers accredited to the Belgian government, are 
 alone excepted. . , 
 
 Art. 208. Storehouse rates are charged by whole months, count- 
 ing from the first of the month during which the storage has com- 
 menced. 
 
 But, as relates to goods introduced in the course of the month, 
 and removed before the corresponding day of the'following month, 
 rates are not due for the month during which the removal took 
 place. 
 
 When the goods enumerated in a document for removal cannot 
 all be removed before the expiration of the month, rates are due 
 upon the whole of them for the following month. 
 
 Art. 209. When, in the cases provi3ed for by articles 226 to 
 230, goods are deposited in the storehouses of the warehouse, 
 storehouse rates are due at the rate of the real duration of the de- 
 posite, if it be for ten days or more. 
 
 Art. 210. In case of transcription, storehouse rates are due by 
 the new depositor, counting from the expiration of the month dur- 
 ing which the transcription look place. 
 
 Art. 211. Storehouse rates are to be exacted on the first day of 
 each quarter for the quarter expired. 
 
 But they may be exacted at the time of the removal or transcrip- 
 tion of the goods, if the depositor has no longer in the warehouse 
 any goods which might be pledged for the amount of rates due. 
 
 Art. 212. At the expiration of each quarter the superintenden 
 sends to the depositor the account for the rates due by him. 
 
 This account must be paid within five days from its date; i 
 faUure whereof, proceedings are to be entered into, conformab 
 ^ith article 23 of the law. 
 
 Payment cannot be delayed on account of a claim. In case of 
 error in the account, restitution will be made by order of the 
 minister. 
 
 Art. 213. Every three months the rates received are deposited 
 in the corporate treasury. 
 
285 
 
 Section XIX. — Warehouse accounts. 
 
 Art. 214. The superintendent keeps a register stating, for each 
 entry of goods into the warehouse, the data for the calculation of 
 the storehouse rites, and eventually for the liquidation of the State 
 duties, according to the place whence they come, or the origin of 
 the goods, or according to the mode or flag of importatioi^ 
 
 Art. 215. The account is debited: 
 
 1st. On importation by sea; 
 
 2d. On importation by the State railroad; 
 
 3vi. On importation by land, canals, or rivers; 
 
 4th. By transfer from a free warehouse, or from another public 
 ■warehouse; 
 
 With the quantities stated by the clerks on the back of the docu- 
 ments furnished with the certificate for storage. 
 
 Art. 216. Goods are inscribed in the account in the name of the 
 person, conductor or consignee, who has presented them for verifi- 
 cation on entry into the warehouse. They are delivered to him 
 only, or to the person who has had the transcription regularly 
 made to his name. 
 
 The consignee, in order to be recognized as such, must accept 
 the goods by signing to this effect the certificate attached to the 
 document for st(^fi;e. 
 
 Art. 217. The superintendent delivers to the depositor, accord- 
 ing to the inscriptions in the account and for each entry, an ac- 
 knowledgment of the receipt of i\ie goods. 
 
 Art. 218. On exhibition of the declaration of transcription men- 
 tioned in article 171, the superintendent makes the transcription in 
 the accounts and delivers an acknowledgment of receipt upon the 
 return'of the one of which the first depositor was the holder. 
 
 If the transcription comprise only a portion of the goods men- 
 tioned in the acknowledgement of reception, the superintendent 
 does not retire this document, on the back of which he notes, in 
 this case, the quantity comprising the transcription. 
 
 Art. 219. Respecting damaged goods, the account and the ac- 
 knowledgment of reception mention the degree of damage. 
 
 If the document for entry includes sound goods at the same time 
 with damaged goods, the superintendent opens an account for each 
 kind and delivers distinct acknowledgments. 
 
 Art. 220. The account is credited with the quantities stated by 
 the clerks on exit from the warehouse: 
 
 1. Free transit; 
 
 2. For ordinary transit; 
 
 3. By transfer into a public, private, or constructive warehouse; 
 
 4. For consumption. 
 
 It is credited within the limit of the appraisement, with the 
 quantity of lees arising from wines clarified in the warehouse, 
 "which are verified on going out for consumption, exempt from 
 custom-house and excise duties. 
 
 It is also credited, upon the special authority of the minister, 
 ,with the goodsj not prohibited to transit, transferred from a public 
 
[32] 
 
 286 
 
 warehouse attached to the state railroad by a branch, into a free 
 warehouse, in following this route without interruption from the 
 public warehouse into the enclosure of the free warehouse. 
 
 Art. 221. The accounts are not closed in consequence of a 
 search, unless this search show a quantity missing or in excess^ 
 giving rise to contest. In this case, the quantity found is inscribed 
 in a ne\#account, and the superif.tendent delivers an acknowledg- 
 ment for reception in exchange for the one to which the excess or 
 deficiency has relation. 
 
 On the matter being closed, the accounts are drawn up; the in 
 scriptions of the goods on hand are carried to a new account; the 
 quantities inscribed in credit are added up and carried to the credit 
 of the new account, without the necessity of exchanging the cer- 
 tificates of reception. 
 
 Section XX. — Destination of the goods refused on account of the 
 warehouse being filed. 
 
 Art. 222. Goods refused entry into the warehoifte on account of 
 its being filled, may, under the conditions and Saving the excep- 
 tions or prohibitions established by the laws, by the present regu- 
 lation and by special regulation, be declared; 
 
 1. Free transit or ordinary transit; ^ 
 
 2. Destined for another public, private, or constructive ware- 
 house; 
 
 3. For consumption. 
 
 Owners, when they do not wish to avail themselves of the benefit 
 granted them by the present article, claim from the corporate au- 
 thority the designation of a temporary place of deposite, which is 
 agreed to by the director in the province, after he is satisfied that 
 the place indicated offers the guarantees required for security. 
 
 Art. 223. The temporary place of deposite should, as far as 
 possible, be selected close to the warehouse. It is confided to the 
 exclusive guardianship of the administration of direct contributions, 
 customs and excise. 
 
 It is put under the same regime as the warehouse, except that 
 the declaration and verification on entry and exit take place con- 
 formably with the provisions decreed in the present regulation, ia 
 what concerns the public Warehouse not attached to the State rail- 
 road. 
 
 The temporary place of deposite receives no more goods when it 
 is possible to stow them in the warehouse. 
 
 Art. 224. Except in the foregoing provisions, the director may, 
 when the corporate authority and the owner claim it together, ad- 
 mit as a temporary place of deposite, a storehouse designated by 
 the latter. In this case, the following provisions are applicable: 
 
 Ist. The temporary place of deposite is agreed to on compliance 
 with the formalities, and on the conditions prescribed for private 
 warehouses; 
 
 2d. It is searched and superintended like these warehouses, and 
 with tbe saoip etfect; 
 
287 
 
 [32.] 
 
 3i]. Custom-house and excise duties are paid immediately in cash 
 upon missing goods found to be so missing, on search or in any 
 other manner; 
 
 4th. The expenses of opening and shutting are borne by the 
 owner; they are fixed at thirty centimes per hour, the hour com- 
 menced is paid in full; one day's opening free of charge ma^ be 
 granted every five days in order to air the storehouses holding 
 grain, or to stir the grain; all other operations give ris^to the pay- 
 ment of the expenses; 
 
 The opening on requisition of the clerks is effected without 
 charge. 
 
 5th. The goods on entry into and exit from the temporary place 
 of deposite, are. declared in detail, and verified in the manner pre- 
 scribed for private warehouses; they are besides put under the 
 regime regulated for the free warehouse; 
 
 6th. On failure of execution of one or other of these conditions, 
 the temporary place of deposite is suppressed by the application 
 of the 56th article of the law; 
 
 This temporary place of deposite receives no more goods when 
 it is possible to stow them in the warehouse. 
 
 Section XXI. — Destination of goods excluded from <he warehouse 
 on account of their character. 
 
 Art. 225. Goods refused entry into the warehouse on account of 
 their character, may, according to the regime of the warehouse to 
 ^hich they are destined, be declared: 
 
 1st. For free transit; 
 
 2d. For ordinary transit; 
 
 3d. For coBsumption; 
 
 The declaration, unloading, verification and removal of these 
 goods take place according to the formalities, and under the con- 
 ditions prescribed for importation by the laws in force. 
 
 Section XXII. — Temporary deposite in the warehouse. 
 
 Art. 226. The following articles are deposited in the warehouse, 
 after declaration and verification conformably to the general law, 
 and on observing such other provisions as may be prescribed by 
 the minister: 
 
 1st. Ship's provisions; 
 
 2d. Goods from vessels whose voyages are not completed^(en re- 
 tache;) ' 
 
 3d. Wrecks; articles or goods saved from shipwreck; 
 
 4th. Goods of Belgian origin returned unsold from abroad, and 
 those which having been cleared for a country where they have 
 not been permitted to be introduced, in consequence of a prohibi- 
 tion of which the exporter was not aware until after their depar- 
 ture, are re-imported into Belgium; 
 
 5th. Articles imported to be delivered free from duties; 
 
[32] 
 
 288 
 
 6th. Prohibited goods, those unknown, without consignee, or 
 refused by the persons to whom addressed; 
 
 7th. Goods to which the administration has made application of 
 articles 23 and 56, secMon 2, of the law; 
 
 These several goods are re-exported, delivered free from duties, 
 declared for consumption, or exposed to public sale, according to 
 the 'prescriptions of the general law. 
 
 Art. 227T Transit goods, the transportation of which is inter- 
 rupted, may be deposited, conformably with article 16 of the law 
 upon transit, in a storehouse of the warehouse. 
 
 Art. 228. Coarse or refined salt, derived from the national fish- 
 ery, may be deposited in a special storehouse of the warehouse, in 
 the place of fitting out of the fishing smacks whicji brought it in, 
 exempt from excise. 
 
 This deposite takes place in the manner and upon the conditions 
 prescribed by the regulation of the 5th March, 1842, (Official Bul- 
 letin, No. 144,) relative to the fishery. 
 
 Art. 229. Kefined sugars in loaves, melisy (?) and lumps, des- 
 tined to be exported with credit of the excise, otherwise than in 
 bulk, may be deposited in a special storehouse of the warehouse at 
 the place of loading, to be there put into the boxes destined to 
 receive them.. 
 
 This deposite takes place in the manner and upon the conditions 
 prescribed by the 48th article of the law of 4th April, 1843, rela- 
 tive to sugars. 
 
 In like manner beer destined for exportation with credit of the 
 excise, may be deposited in the public warehouse in virtue of the 
 3d article of the royal decree of 17th September, 1846, (Moniteur^ 
 No. 268,) and in conformity with the formalities prescribed or to 
 be prescribed by the minister. 
 
 Art. 230. Goods admitted, on giving security for the State du- 
 ties, by the receivers and the superintendents, are deposited in a 
 special slorthouse of the warehouse. 
 
 This deposite takes place in the manner and upon the conditions 
 prescribed by article 274 of the general law. 
 
 Art. 231. Goods seized, and those of which the pre-emption is 
 declared, may, while awaiting future decision, be deposited in the 
 warehouse in the name of the administration. 
 
 This deposite takes place upon a written authority, to be deliv- 
 ered by the inspector of the arrondissement, or, in his absence, by 
 the superintendent. 
 
 Section XXIII. — Deposite of excise goods preserved for exportatioa* 
 
 Art. 232. The deposite of excise goods retained'after the lapse 
 of the periods of credit, to be exported with credit of the excise) 
 tak i'S ])lace in the warehouse in virtue of a permit. It does not 
 constitute an ordinary deposite. 
 
 It is iffected in a Fperial storehouse, upon the conditions deter- 
 mined by the excise laws, and after verification of the quantity and 
 quality, for those goods only designated in the present article,. 
 
289 
 
 [32] 
 
 It fannot take place in less quantities than — 
 
 1st. For vinegar 40 herJol 
 
 For tlomestic brandy, of 50 degrees ol^the centesimal 
 
 alcohol hydrometer, and at 15 degrees of the centigrade 
 
 thermometer , 10 
 
 3d. For sugar rttined, in loaves, melis, or lumps, and 
 
 Pugar candy derived from coarse cane or beet sugar.. 500 kiiog. 
 
 The temporary public warehouse, created at Antwerp by royal 
 decree of the 29th August, 1839, (Bulletin Officiel, No. 692,) for 
 the deposite of refined sugars, is maintained on conditions to be 
 fixed by the minister. Similar est^4bli>hraents may be instituted in 
 the cities of Brussels, Bruges, Ghent, Liege, and Ostend. 
 
 Art. 233. The duration of the deposite is unlimite«J. It is 
 effected in the name either of the manufacturer, whose credit ac- 
 count for the excise is discharged, or or the merchant who accepts 
 the cession of the goods before or during the deposite. 
 
 Art. 234. Goods thus deposited cannot have their packing cases 
 changed, unless their preservation demand it, and then the authority 
 of the superintendent is necessary. 
 
 But domestic vinegars may be decantered, waterfd, mixed, in 
 conformity with article 60 of the law of 2d August, 1822, (Journal 
 Officiel, No. 32,) relative to beer and vinegar. 
 
 In like manner domestic brandies, deteriorated or weakened below 
 45 degrees of the centesimal alcohol hydrometer, at the tempera- 
 ture of 15 degrees of ^he centigrade thermometer, may be removed 
 to be rectified, in the manner and under the conditions prescribed 
 by article 173. 
 
 Art. 235. The superinten<lent keeps an account of ihe deposite 
 of excise goods preserved for exportation. He dplivor^ to the 
 owner an acknowledgment of reception. 
 
 Art. 236. Transcription to the name of a thirt: pAri} wr.iiout 
 change ot warehouse is authorized. It takes place conformably 
 with article 171. 
 
 Art. 237. The object intended by the law as to the deposite of 
 merchandise being to preserve it for exportation, the account men- 
 tioned in article 235 ougtit to be closed only by removal for ex- 
 portation in virtue of a permit delivered by the excise collector at 
 the place where the warehouse is located. 
 
 But goods may be delivered for consumption upon payment of 
 the excise in cash. In this case the account is credited, and the 
 goods removed in virtue of a receipt for the excise delivered by 
 the collector. 
 
 The declaration for exit, made conformably to article 195, is 
 counters'gned by' the superintendent after he has verified its ac- 
 cordance with the account and the acknowledgment of reception. 
 
 The verification and removal are effected according to the form- 
 alities and under the conditions prescribed by the laws in force. 
 
 Art. 238. In exception to the principles laid down in the fore- 
 going article, domestic vinegars may be removed by transfer into 
 another public warehouse. The removal takes place, conformably 
 
 19 
 
[32] 
 
 290 
 
 with article 150, in virtue of a precautionary passport issued at the 
 custom-house office of the place where the warehouse is located. 
 
 Art. 239. Goods deposed in virtue of article 232, unless they 
 be the remainders of the several appraisements, are not removed in 
 less quantities than — 
 
 1st. For domestic vinegar, 40 hectolitres; 
 
 2d. For domestic brandy, at fifty degr€es of the centesimal al- 
 cohol hydrometer, at the temperature of fifteen degrees of the cen- 
 tigrade thermometer, 10 hectolitres; but brandies making s^hips' 
 stores may be exported in less quantities; 
 
 3d. For refined sugars, in loaves and lumps, 200 kilogrammes;, 
 in candy, 100 kilogrammes. 
 
 Art. 240. When sent out for consumption, and in case of being 
 missing in the depot, or of the non-productjon of the permits for 
 exportation or for transfei^ the excise duties and the additional 
 centimes to be recovered are calculated according to the assess- 
 ment in the permit for storing, and which is reported in the ac- 
 count and upon the acknowledgment of reception. 
 
 Section XXIV. — Foreign goods removed from the warehouse, in 
 order to he manufactured in the country. 
 
 Art. 241. Special provisions regulate the cases for the applica- 
 tion of the 40th article of the law, in proportion as the utility of 
 it is recognized. 
 
 The provisions of the following decrees arfe provisionally main- 
 tained: 
 
 1. Of the loth July, 1845, (Moniteur, No. 201,) concerning tis- 
 sues of silk removed from the public warehouse, in order to be 
 dyed or printed; 
 
 2. Of the 17th September, 1846, (Moniteur, No. 268,) concerning 
 machines; 
 
 3. Of the 12th March, 1847, (Moniteur, No. 76^) concerning cop- 
 per tubes for the furnaces of locomotives; 
 
 4. Of the 27th April, 1847, (Moniteur, No. 123,) concerning goat 
 and sheep skins. 
 
 Section XXV. — Warehouse for the navigation of the Meuse. 
 
 Art. 242. In execution of the 54th article of the treaty of 5th 
 November, 1842, the public warehouse of Li6ge is opened to the 
 commerce of the navigation of the Mcusc. 
 
 This warehouse is subjected Ao the particular regime establishe 
 by the convention of 20th May, 1843. 
 
 Art. 243. Tiic boats belonging to the navigation of the Meus 
 pass freely, with their cargoes, in direct transit, save the excep 
 tions indicated in article 216. 
 
 These cargoes, entire or partial, are received into the public' 
 warehouse of Li6ge without any restriction as to character and 
 quantity. On entry into the t^rarehouse they are subjected to the 
 formalities of declaration and verification prescribed by the laws in 
 force. 
 
291 
 
 [32] 
 
 Art. 244- In order to avoid ail confusion with the goods derived 
 from* ordinary commerce, those which are imported into the public 
 warehouse by the boats belonging to the navigation of the Meuse 
 are put into a separate place belonging to this warehouse. But 
 slates may be deposited in a special place, to be designated by the 
 depositor, and subjected to the consent of the director in the pro- 
 vince. In this case article 224 is applicable, save the provision in 
 the last paragraph. 
 
 The duration of the deposite is unlimited. 
 
 Art. 246. Goods deposited in virtue of the preceding articles 
 may be removed for consumption or for transit by the Meuse. 
 
 In the first case, the laws and tariffs then in force are applicable. 
 
 In the second case, the removal takes place according to the 
 formalities prescribed by the law relative to transit; but the owner 
 has the privilege of the option between the payment of the or- 
 dinary transit duty and the payment of the navigation duty fixed 
 by the first article of the convention on navigation of the 20th May, 
 1843. 
 
 Art. 246. Transit, by the Meuse, of spun and woven flax or 
 hemp, is prohibited. That of cast iron is subject to the special duty 
 of five francs per 100 kilogrammes. This duty will be applied as 
 lone: as the zone system (systeme des zones) shall be maintained 
 in France for the importation of these productions from Belgium. 
 
 Art. 247. The special regulations of the public warehouse at 
 Li6ge determine the storehouse rates for goods arising from the 
 navigation of the Meuse. These rates, the receipt of which is ef- 
 fected in conformity with the present regulation, cannot be greater 
 than the quota fixed as the maximum for the warehouses of the 
 Rhine. 
 
 Art. 248. Save the exceptions determined by articles 242 to 247, 
 the provisions of the present regulation concerning the public 
 warehouse, are applicable to the warehouse for the navigation of 
 the Meuse, opened in the city of Li6ge. 
 
 CHAPTER IV. 
 
 » 
 
 Of tht private warehouse^ (particulier.) 
 
 Section I. — Definition, 
 
 Art. 249. The private warehouse is a storehouse designated by 
 the owners and agreed to by the administration. It may be con- 
 ceded in the cities where there is a public warehouse. The col- 
 lections of houses, which although dependants o*f cities, are sepa- 
 rated from them by walls, ditches or barriers, are not considered 
 as forming part of the cities. 
 
 The concession is personal. The request for it is made to the 
 irector in the province, who ordains it after having been satisfied 
 at ;he localities indicated offer the required 'guarantees for se- 
 
C 32 ] 
 
 292 
 
 curity, and that the conditions and formalities described by the 
 law have been complied with. • 
 
 The exception to the provisions of the 2d section of the 41st 
 article of the law, can only be granted by the minister- If the 
 minister author ze the existence of several issues, he forbids the 
 opening of more than one at a time. 
 
 The certificate mentioned in article 42, letter of the law, must 
 state the sum at which the corporate authority recognizes the sol- 
 vency of the owner. 
 
 The resolution conceding the warehouse describes exactly the 
 storehouses of which it is composed, the number of issues, of 
 vent holes, or openings found therein. It designates the goods 
 which, to the exclusion of all others, may be introduced therein; 
 wines subject to different excise duties may be deposited in the 
 same warehouse, under the conditions which the minister may de- 
 termine. 
 
 Section II. — Guard and surveillance of the warehouse. 
 
 Art. 250. The warehouse is confided to the guard of the de- 
 positor, and of the administration of direct contributions, customs, 
 'and excise. It is locked with two keys, one of which is retained 
 by the depositor and the other by the administration, so that 
 neither can have access thereto without the other. 
 
 Art. 251. No person has access into the warehouse without the 
 authority of the depositor, except the agents of the administration. 
 
 Art. 252. The warehouse must at all times be accessible to the" 
 clerks. The owner's key must always be kept at his place of resi- 
 <ience, at the disposal of the person who represents aim in case of 
 absence, so that it may be yielded without delay on the requisition 
 of the clerks. 
 
 Art. 253. The warehouse granted for wines cannot receive any 
 other goods; but a portion of the locality may be appropriated to 
 foreign distilled alcoholic liquors. In this case a separating par- 
 tition is put up, if necessary, at a wide interval, which is closed 
 by means of the administration locks, and such further action is 
 had as if there were two warehouses. 
 
 ART.,25i. The superintendent keeps the keys of the warehouses. 
 During the hours of their being opened, the clerks charged with 
 the surveillance keep them. 
 
 Art. 255. While opened, the warehouse is, as far as possible, 
 guarded without interruption by the clerks who superintend the 
 i^lowing, manipulation, and preservation of the goods, and the 
 pulling on and preservation of the labels. 
 
 Art. 256. The depositor requests in writing the opening of his 
 warehouse. He s'pecifies the warehouse, the kinds of goods de- 
 posited therein, the object of the opening, and the hour at which 
 he wishes to have access thereto. 
 
 The opening of the warehouse cannot be demanded for more 
 than one day. If the operations require to be prolonged, the open- 
 ing is claimed for each day. 
 
293 [32] 
 
 Art. 257. The superintendent inscribes the demand upon a rcpj- 
 isler kepi for the purpose, and he authorizes the opening. 
 
 Art. 258.' The clerk charged with the opening of the ware- 
 house, states, by an entry in the memorandum book, the duration 
 of the opening and the nature of the operations effected. 
 
 Section III. — Designation of the goods admitted or ixcluded. 
 
 Art. 259. Wiil the exception noted in the 11th article of the 
 law, no goods are admitted into the warehouse if they are not 
 S(»uijd Jjrid of merchantable quality. 
 
 Art. 260. The warehouse receives those goods only which are 
 specified in the act of concession. 
 
 The following are alone admitted into the warehouse: 
 
 1st. Wines; 
 
 2(1. Foreign distilled aUoholic liquors and liqueurs; 
 3d. Wheat, rye, barley, oats, and buckwheat. 
 
 Section IV. — Movement of goods on entry into the. warehouse. 
 
 Art. 261. The entry of goods into the warehouse takes place: 
 1st. By direct importation; 
 
 2d. By transfer from a free, public or private warehouse; 
 
 Art. 262. Direct importation takes place after unloading and 
 verification at the office designated to that effect. Entry into the 
 warehouse is elTected in virtue of a precautionary passport. 
 
 Entries by the inland waters oi Holland are similar to those 
 matie by sea. 
 
 Art. 263. The transfer into a warehouse, of goods coming from 
 another warehouse, takes place in virtue of a precautionary passport 
 on all the established routes in the interior' of the kingdom. 
 
 Section V. — Quantities admitted to entry into the warehouse. 
 
 Art. 264. Custom-house goods are entered into the warehouse 
 in all quantities. 
 
 Art. 2G5. Excise goods are entered into the warehouse in quan- 
 tities not less than: 
 
 t^. V • . ? fiii** 4 hectolitres. 
 
 1st. f or wine' > ^ 
 
 3 common. 9 *' 
 
 2(1. For foreign distilled alcoholic liquors, what- 
 ever their strength, and liqueurs 3 " 
 
 Quantities less than these minimum are declared to be for con- 
 sumption, with payment of the dutie*: iij cash. 
 
 S>: --30N VI. — Ff - • V. warehouse. 
 
 Akt. 2oG. Entry into :::e ^AareiiOuse laites place after verifica- 
 tion, and in conformity with the laws in force. 
 
 The verification and storing are stated by the clerks charged with 
 
[ 32 ] 294 
 
 the surveillance, who note it in the memorandum book. After 
 having furnished the precautionary passports with the certificates 
 required, they send this document to the superintendent, that he 
 may debit the warehouse account. 
 
 Art. 267. As respects wines declared to be muddy, the propor- 
 tional quantity of lees stated on entry into the warehouse, within 
 the limits of the maximum fixed by the 9th article of the law of 
 the 12th May, 1819, serves as the basis for the w^arehouse account. 
 
 Art. 268. The capacity of casks or bottles, stated on entry into 
 the warehouse of the liquors subject to excise, serves also as the 
 basis for the warehouse account. 
 
 The transportation of these liquors towards the warehouse, is 
 furthermore, subject to the following special regulations: 
 
 The clerks of the first office of unloading on entry, or those of 
 the warehouse of the place of removal, are required: 
 
 a. To put into bottles holding at least two decilitres, a sample 
 of each kind of liquor according to their kind, or their* alcoholic 
 strength; 
 
 b. To fasten these samples to the inside of the bung of the casks 
 from which they have been taken, or to confide them to the con- 
 ductor of the laden vehicle, taking care in this latter case, to care- 
 fully seal the bottles, and to attach to each of them, with a string 
 and the seal of the administration, a label showing the date and 
 the number of the precautionary passport, and bearing their signa- 
 ture; 
 
 c. To endorse upon this document the number of samples handed 
 to the conductor, and the numbers of the casks in which they are, 
 as also the numbers of those to which each sample has reference, 
 in order that it may be proven, at the time of storing, whether the 
 liquor prtsented is the same exhibited at the office of importation 
 or at the warehouse of flie place of departure; 
 
 d. To cause all the bungs of the casks to be cut off levti with 
 the staves, and to affix the seal of the administration in a cavity 
 made partly in the bung and partly in the stave; 
 
 6. To plumb the cases containing liquors transported in bottles, 
 and if they are packed in baskets not furnished with wrappers, to 
 cause these baskets to be wrapped in coarse bagging, or to be 
 packed in any other manner to facilitate the plumbing; 
 
 /. To preserve a duplicate of the samples duly sealed and pro- 
 vided with the label mentioned under 6, until the return of the 
 extracts from the precautionary passports, in order to be able to 
 compare them with those accompanying the transport, if any ques- 
 tions arise, at the place of destination, as to the kinds of liquors, 
 or as to their alcoholic strength. 
 
 Art. 269. The verification prescribed in article 259 always takes 
 place upon the entry into the warehouse conceded for wines. If it 
 be stated that the wines are not of merchantable quality, admission 
 is refused, and the duties secured at the office where the precau- 
 tionary passport has been delivered are recovered at this office im- 
 mediately after the expiration of the period fixed for the return of 
 the document. 
 
295 
 
 [32] 
 
 Section VII. — Position and stowage of goods. 
 
 Art. 270. Goods are arranged in the warehouse according to the 
 convenience of the depositor. But, they are stowed in such a man- 
 ner as to render at all times easy the enumeration of the cases, and 
 unless the impossibility of it be shown, the examination of the 
 condition of the walls. 
 
 Art. 271. The clerks charged with the superintendence keep a 
 memorandum book which states the entries and exits, as also the 
 chang€s made in the -stowage. They countersign the documents of 
 entry and of exit. 
 
 Art. 272. The depositor puts labels upon the goods and sees to 
 their preservation. They are countersigned by the clerks. 
 
 The superintendent may order that no labels be put upon liquors 
 subject to excise. 
 
 Section VIII. — Manipulation of goods. 
 
 Art. 273. With the exception of wines subject to different ex- 
 cise duties, and deposited in the same warehouse, in virtue of ar- 
 ticle 249, it is forbidden to mix or to confound goods of the same 
 kind, subject to different duties. 
 
 Art. 274. Save the restriction established by the preceding ar- 
 ticle, depositors may water, mix, decant, &c., the liquors subject tu 
 excise. 
 
 Section IX. — Preservation of goods. 
 
 Art. 275. Depositors arc required to watch over the good pre- 
 servation of their merchandise. 
 
 Should they neglect to do so, the superintendent invites their at. 
 tention thereto in writing. 
 
 If necessary, the superintendent formally requires the depositor 
 to give to his goods, every week, the necessary care, under the 
 penalty of being deprived of the benefit of the warehouse. If the 
 depositor do not obey this requisition, the goods cease to be put 
 under the regulations of the warehouse. They must be declared for 
 consumption before the expiration of the foil owing month, or re- 
 moved from the warehouse by the application of article.23 of the 
 law. 
 
 Art. 276. Foreign distilled alcoholic liquors, deteriorated or 
 weakened by evaporation below 45 degrees of the centesimal alco- 
 hol hydrometer, at the temperature of 15 degrees of the centigrade 
 thermometer, may, on the previous authority of the administration, 
 be removed from the warehouse, in order to be rectified under the 
 superintendence of the clerks. 
 
 The removal takes place after declaration and verification, in 
 virtue of a precautionary passport. 
 
 Custom-house and excise duties are recovered upon the portions 
 of liquors not returned into the warehouse within the period fixed 
 ]>y the document. 
 
[ 32 ] 296 
 
 Section X. — Goods damaged on the road. 
 
 Art. 277. Goods damaged on the road are not admitted into the 
 warehouse until the amount of damage they have sustained is stated 
 i^onformably with article 126 of the general law. 
 
 The causes of the damage must be proven by means of the ship- 
 ping papers, or other authentic documents which may serve as 
 proof. 
 
 The verification ef the damage, before admission into the ware- 
 house, takes place in the discharging office. . 
 
 Art. 278. The reduction of duties accorded on account of dam- 
 age, conformably with article 126 of the general law. Dears only 
 upon the custom-house entry duties, and can be allowed only at 
 the moment of exposure for consumption, and according to the 
 degree of damage then existing. 
 
 This reduction cannot; in any case, be calculated at the rate of 
 a higher degree of damage than that stated at the discharging 
 office. 
 
 Art. 279. The degree of damage stated, as mentioned in article 
 277, is indicated in the document for entry. The report of the ap- 
 praisers is held in support oi this document, and remains annexed 
 10 the account. 
 
 ' Art. 280. The appraisement in the account, as well as the bal- 
 ancing thereof, take place according to the provisions of the pre- 
 sent regulation. But damaged goods may, on leaving the ware- 
 house, be removed by transter into another private warehouse, or 
 be declared for consumption or ordinary transit. When there is a 
 transfer into another warehouse, the amount of damage is again 
 verified before removal, according to article 126 of the general 
 law; and, if it be less than the amount of damage recognized con-' 
 formably with article 277, it alone is slated upon the document re- 
 quired for transportation. 
 
 When exposed for consumption, the reduction of the custom- 
 house duties is calculated according to the degree of damage stated 
 at the office of unloading, unless the superintendent consider that 
 the real damage at the time of exit be less, in which case it must 
 be stated de novo. 
 
 SiCTioN XI. — Searches. 
 
 Art. 281. The warehouse is searched at least once a year. The 
 <kpofeiior is invited to be present. The warehouse appropriated to 
 liquors subject to excise is searched at least once every six months. 
 The clerks are furnished with written and special authority to this 
 effect from the superior officer in the arrondissement. 
 
 Art. 282. The search of the warehouse granted for custom-house 
 Koods takes place by enumeration of the cases and a sumjnary ex- 
 amination of the quantities according to the weight or measurement 
 taken on entry, but this is done with more exactness if any notable 
 diO'ereuce appears, or if any question arise. 
 
 Art. 283. In respect to liquors subject to e.xcisjf, the eleiks. 
 
297 
 
 [32] 
 
 charged with the search of the warehouse proceed constantly with 
 a rigorous exactitude auc! examine the whole of the quantities \n 
 store; they report: 
 
 1st. By lasting the quality of the liquors; 
 
 2d. By gauging the contents of the casks; 
 
 3d. By the hydrometer, the alcoholic strength of foreign dis- 
 tilled liquors. 
 
 The capacity of the casks, when they are fall, may be taken ac- 
 cording to the gauging recognized on entry into the warehouse. 
 That of the bottle is taken by emptying some of each kind, desig- 
 nated by the clerks, which they taste at the same time. 
 
 Art- 284. Without proceeding to a search, the clerks often visit 
 the warehouses, and more especially those containing liquors sub- 
 ject to excise. At each visit they verify the state of the walls, 
 door, locks, &c., and note summarily the quantities of goods. 
 
 Art. 285. The clerks draw up, in duplicate, a report of the 
 search; one of the copies is sent to the depositor, the other to the 
 superintendent. In respect to liquors subject to excise, they state 
 on tne back of this report the number and the capacity of the 
 casks, the number and the capacity of the botiks, by kinds, the 
 real volume of the liquors contained in them, according to their al- 
 coholic richness, th% degree of strength at the temperature of 15 
 degrees of the centigrade thermometer, and the volume reclaimed 
 per 100, or in pure alcohol. 
 
 Art. 286. The accounts are debited with the excess stated. With 
 regard to those missing, the custom-house and excise duties are 
 immediately pc?id in cash, according to the tariffs then in force. 
 But, as respects liquors subject to excise, no attention is paid, at 
 the time of search, to any difference less than one-half per cent, of 
 the balance of the account, either in case of excess, or in case of 
 deficiency. 
 
 Art. 287. The excess recognized in one warehouse cannot be 
 carried to the credit of a deficiency slated in another warehouse, 
 concede'd to the same depositor. 
 
 Further: this compensation cannot be made between the excess 
 •and deficiencies recognized in alcoholic liquors and liqueurs depos- 
 ited in the same warehouse. 
 
 Art. 288. The quantities of lees found in the warehouse beyond 
 those with which the account is debited, are appraised like wine. 
 
 Art. 289. With respect to custom-house goods, the deficiency 
 stated gives rise to tile application of the penalty pronounced by 
 the 55th article of the law, when it exceeds 10 per cent, of the 
 stock resulting from each acknowledgment of reception. 
 
 As respects liquors subject to excise, the deficiency does not 
 give rise to the penalty, except >^hen it exceeds 10 per cent, of 
 the balance of the account. 
 
 By balance of the account is understood the difference between 
 the quantities forming the debit and those which are carried to the 
 credit of the account, kept for the whole of the acknowledgments 
 delivered during the process, or since ike last search. 
 
[ 32 ] 298 
 
 Section XII. — Movement of goods on exit from the warehouse. 
 
 Art. 290. The warehouse goods are removed: 
 1st. By ordinary transit; 
 
 2d. By transfer into another free warehouse; 
 3d. For consumption. 
 
 Art. 291. Ordinary transit takes place without distinction of 
 the ways adopted for arriving at the warehouse, or for leaving it. 
 
 Going out from the warehouse takes place after declaration and 
 verification, conformably with the law of I8th June, 1836, in vir- 
 tue of a transit receipt. 
 
 Saving the prohibitions and the exemptions from rates estab- 
 lished by the laws in force, goods are removed from the warehouse 
 for ordinary transit upon payment of the rates. 
 
 Art. 292. Article 263 is applicable to exit from the warehouse 
 by transfer to another private warehouse. 
 
 Art. 293. Goods to which entry is not prohibited are removed 
 from the warehouse for consumption, after declaration in detail 
 and verification, according to the formalities, and under the condi- 
 tions prescribed by the laws in force. 
 
 . The custom-house duties are, in all cases, paid in cash, before 
 the verification and removal; excise duties are paid, or may be ap- 
 praised, upon limited credit after verification. 
 Removal takes place: 
 
 1st. For custom-house goods, in virtue of a receipt for payment; 
 
 2d. For excise goods, in virtue of a precautionary passport, sta- 
 ting that the excise shall, be paid in cash, or shall be appraised on 
 limited credit. 
 
 Art. 294. Samples, whatever may be thei: importance, are re- 
 movable from the warehouse only upon payment of the duties in 
 cash. 
 
 Section XIII. — Quantities allowed to go out of the warehouse. 
 
 Art. 295. Custom-house goods are removed from the warehouse 
 in all quantities. 
 
 Art. 296. The transfer into another private warehouse of wines, 
 alcoholic liquors and liqueurs, takes place in the limit of the quan- 
 tities indicated in article 265. 
 
 Art. 297. On exit from the warehouse, wines cannot be removed 
 for ordinary transit in less quantities than one hectolitre for fine 
 ■wines, J*nd four hectolitres for common wines. 
 
 Transit is not permitted to them, if the warehouse contain wines 
 derived by transfer from another private warehouse, unless the 
 depositor has furnished security for the duties eventually due upon 
 the quantities deposited. 
 
 Art. 298. The exit from the warehouse of excise goods removed 
 for consumption, cannot take place in less ((uantities than: 
 
 Ist. For wine, ^ 
 
 ' I common 9 
 
 2d. For foreign dislillecV alcoholic liquors, whatever 
 
 may be their strength, and liqueurs 1 
 
299 
 
 [32] 
 
 In case of removal for consumption, upon payment of the excise 
 in cash, the minimum fixed by the present article is not observed, 
 if the merchandise declared are the remainder of several appraise- 
 ments. 
 
 Section XIV. — FoTmalities on exit from the warehouse. 
 
 Art. 299. No goods can be removed from the warehouse, unless 
 a declaration for exit has been sent to the superintendent with the 
 acknowledgment of reception. There must be as many distinct 
 declarations as there are destinations and modes of removal. 
 
 This declaration is ma'de conformably with the laws in force, 
 with the same effect as if it had been made at the first office of 
 entry. 
 
 After having verified the accordance of the declaration with the 
 account and the acknowledgment, the superintendent countersigns 
 it, in order to authorize the collector of the customs of the place 
 to deliver the documents required. 
 
 Art. 300. The necessary documents being obtained, the comp- 
 troller designates the clerks charged with proceeding to the verifi- 
 cation of the goods and to assist in their removal. They state the 
 result of their labor upon the back of the documents; after which, 
 these papers are sent to the superintendent, who credits the ac- 
 count with the quantities stated in the certificate of the clerks. He 
 makes the same credit upon the acknowledgment of reception, 
 which he then restores to the depositor. 
 
 ' Art. 301. The declarations made in order to obtain the exit, 
 free from custom-house and excise duties, of the lees arising from 
 wines clarified in the warehouse, are countersigned by the superin- 
 tendent, in order to authorize the collector of the customs of the 
 place to deliver the document for exit. The superintendent pre- 
 viously satisfies himself whether the exit requested can take place 
 within the limits of the charge on account of lees. 
 
 For the surplus, action is had according to the foregoing article. 
 
 Section XV. — Expenses of opening and closing the warehouse. 
 
 Art. 302. The expenses of opening and closing the warehouse 
 are fixed at 30 centimes per hour. The hour commenced is paid in 
 full. 
 
 One day^s opening free of charge may be granted every five days 
 for the purpose of airing the storehouses containing grain, or to 
 stir this grain. Any other operation gives rise to the payment of 
 the expense. 
 
 The opening of the warehouse, on the requisition of the clerks, 
 takes place without expense to the depositor. 
 
 Art. 303. At the expiration of each month the superintendent 
 makes out the account for the expense of the opening, and sends it 
 to the depositor with a request to close it at his office by payment. 
 
[321 
 
 300 
 
 Section XVI. — Warehouse accounts. 
 
 Art. 304. The superintendent keeps a register, in order to insure 
 the eventual receipt of the Slate duties. Each entry forms the 
 object of a special account, except for liquors subject to excise. In 
 reJation to these liquors, the account is held for the whole of the 
 tntries effected during the process. 
 
 The inscriptions relative to several warehouses conceded to the 
 same depositor are not to be confounded in the same account. 
 
 Art. 305. The account is debited: 
 
 1st. On direct importation; 
 
 2d. By transfer from a free, public, or private warehouse, with 
 the quantities stated by the clerks on the back of the documents 
 furnished with the certificates of storage. 
 
 Art. 306. Goods are inscribed in the account in the name of the 
 depositor, holder of the grant. He affixes to each document for 
 storage an acknowledgment of the receipt of the goods. The 
 superintendent delivers to him a duplicate thereof. 
 
 Art. 307. The account is credited with the quantities stated by 
 the clerks on exit from the warehouse: 
 
 1st. For ordinary transit; 
 
 2d. By transfer into another private warehouse; 
 3d. For consumption. 
 
 Art. 308. The accounts of the warehouse granted for wines is 
 credited, within the limit of the appraisement, with the quanties of 
 ]ees arising from wines clarified in the warehouse, which are veri- 
 fied on going out for consumption, exempt from custom-house and 
 excise duties. 
 
 Art. 309. No credit is allowed in the account for loss of wines, 
 or of alcoholic liquors deposited in the warehouse. But there is 
 allowed a deduction to the amount of four per cent, per annum for 
 wines, and two per cent, per annum for alcoholic liquors, or 
 liqueurs, for leakage, soakage, wastage, or any loss. 
 
 Art. 310. The assesssient of the deduction of four per cent, per 
 annum for leakage of wines is established according to the foil w- 
 ing rules: 
 
 1st. The year is reckoned 360 days, each month 30 days; 
 
 2d. The different quantities introduced into the warehouse are 
 converted into an imaginary quantity, supposed to remain a single 
 day. 
 
 For ibis object, each quantity entered is multiplied by the num- 
 ber of days which will elapse from the date of the entry excl 
 sively, until the 3lsi of December, and the three last cyphers ar 
 thrown out. 
 
 The result is carried to the charge of the account. 
 
 3d. Each quantity that goes out is also multiplied by the number 
 of days which will elapse from the ilale of exit exclusively, until 
 the .'Ust December, and the three last cyphers are thrown out. 
 
 The result is carried to the credit of ti»e account. 
 
 4lh At the expiration of the year, the imaginary quanties to the 
 
debit and to the credit are added up, and (he differen* e n^presents 
 a quantity which has remained only one day in the warehouse; 
 
 5lh. To k now, tben^ the assessment of the deduction* the result of 
 the operation presciibed in the preceding paragraph is divided 
 by nine; 
 
 6th. The deduction for leakage bein^ allowed with the know- 
 ledge that the account will not be closed until the 31st December, 
 it is necessary, in case of search, or of a settlement of account 
 in the course of the year, to indemnify the treasury for a deduction 
 calculated upon the difference between the entries and exits, for the 
 days that are to elapse until the expiration of the year. This de- 
 duction is inscribed in credit of the account before ;jdding up the 
 debit and credit, in conformity with section 4. 
 
 The same process is adopted to establish the assessment of the 
 de*iuction of two per cent, pe: annum allowed for leakage of alco- 
 holic liquors, except that only hn'f of -hp -^^ti't of the divi- 
 sion by nine must be taken 
 
 Art. 311. For damaged (^oot;s, lue ai .:ou!ii a;i i *.ae acknowledg- 
 ment of reception mention the degree of damao^e. 
 
 Art. 312. Respecting the warehouses for custom-house goods, 
 the accounts are not closed in consequence of a search, unless this 
 search show a quantity in excess or missing, giving rise to contest. 
 In this case the quantity found is inscribed in the new account, and 
 after payment of the duties, if any there be, the superintendent 
 delivers a new acknowledgment of receipt, in exchange for the 
 one to which the excess or deficiency has relation. 
 
 Respecting warehouses for liquors subject to excise, the accounts 
 are drawn up, and the acknowledgments of reception exchanged 
 at each search. 
 
 The accounts of ail the warehouses are drawn up at the close of 
 the business. 
 
 .Respecting custom-house goods, the Inscriptions ol appraisement 
 are carried to a new account. The quantities inscribed in credit 
 are added up and carried to the credit of the new account, without 
 its being necessary to exchange the acknowledgments of recep- 
 tion. 
 
 Respecting liquors subject to excise, the inscriptions in the ac- 
 counts are added up to the debit and to the credit; the difference, 
 after deduction for leakage, is carried to the debit of the new ac- 
 count, and the acknowledgments of reception are exchanged. 
 
 The superintendent refuses all countersign for exit from the ware- 
 houses until the exchange of the acknowledgments of reception is 
 effected. 
 
 Section XVII. — Special regulations as to wines. 
 
 Art. 313. In the cities in which no constructive warehouse for 
 the municipal tax (octroi) for wines ^as been granted, and where 
 the corporate administration l^s appropriated the cellars of the 
 public warehouse to being rented as warehouses, these cellars may 
 
[32] 
 
 302 
 
 be admitted as private warehouses for wines. The opening and 
 shutting of them take place without expense. 
 
 Wines deposited in wood, and afterwards racked off into bottles, 
 may be removed therefrom for consumption in quantities of 26 
 litres and upwards. 
 
 CHAPTER V. 
 Of the constructive {fictif) warehouse. 
 Section I. — Definition. 
 
 Art. 314. The constructive warehouse is a storehouse designated 
 by the owners and agreed to by the administration; with the excep- 
 tion provided for by the 38th article of the law of 4th April, 1843, 
 relative to sugars, it can only be conceded in the cities where there 
 is a public warehouse. The collections of houses which, although 
 dependents of cities, are separated from them by walls, ditches or 
 barriers, are not considered as forming part of the cities. 
 
 The concession is personal. The request for it is made to the 
 director in the province, who ordains it after haying been satisfied 
 that the conditions and formalities prescribed by the law have been 
 complied with. 
 
 The warehouse may be conceded for beet sugars in the localities 
 where factories exist; if the warehouse do not comply with all the 
 conditions required by article 33 of the above recited law, it re- 
 ceives only the sugars derived from the factory upon which it de- 
 pends. 
 
 The resolution conceding the warehouse describes exactly the 
 storehouses of which it is composed, and designates the ^oods 
 which, to the exclusion of all others, may be deposited therein. 
 
 Section II. — Guard and surveillance of the warehouse. 
 
 Art. 315. The warehouse is confided to the guard of the depo- 
 sitor. The clerks of the administration of direct contributions, 
 customs and excise have access thereto at all times to carry into 
 effect their surveillance. 
 
 Art. 316. It is forbidden to deposite in the warehouse goods not 
 declared for this destination. 
 
 In order to avoid all confusion, depositors take care that the 
 doors of the storehouses serving as the warehouses are kept closed^ 
 except at the hours of opening necessary to effect the entry and 
 exit of goods, or to give to these goods the attention that their 
 preservation calls for. 
 
 Art. 317. The depositor keeps the key of the warehouse. It 
 must be found constantly at Kis place of residence,- at the disposal 
 of the person who represents him iif case of absence, so that it may 
 be yielded without delay on the requisition of the clerk. 
 
303 
 
 [32] 
 
 Art. 318. The clerks of the custom-house are charged to super- 
 intend the stowing of the goods, the putting on and preservation of 
 the labels. For this object the visit to \he storehouse serving as 
 the warehouse. 
 
 Section III. — Designation of the ^oods admitted or excluded. 
 
 Art. 319. — With the exception noted in the 11th article of the 
 law, no goods are admitted into the warehouse if they are not 
 sound and of merchantable quality. 
 
 Art. 320. The warehouse receives those goods only which are 
 specified in the act of concession. 
 
 The following are alone admitted into the warehouse: 
 
 1st. Coarse cane and beet sugars; 
 
 2d. Fruits of all kinds, provided theyjbre packed in cases sus- 
 ceptible of being plumbed; 
 3rd. Green or dry hides; 
 4th. Oleaginous seeds; 
 6th. Ashes; 
 6th. Guano. 
 
 As respects oleaginous seeds, hides, and Truits, the portions of 
 these goods which are subject to different duties, cannot be de- 
 posited in the same warehouse, unless the owner renounces the 
 privilege of transit. 
 
 Section IV. — Movement of goods on entry into the warehouse. 
 
 Art. 321. The entry of goods into the warehouse takes place: 
 1st. By direct importation; 
 
 2nd. By transfer from a free, public, or constructive warehouse. 
 
 Art. 329. Direct importation takes place after unloading and 
 verification at the office designated to that effect. Entry into the 
 warehouse is effected in virtue of a precautionary passport. 
 
 Art. 323. The transfer into a warehouse of goods coming from 
 another warehouse takes place in virtue of a precautionary pass- 
 port on all the established routes in the interior of the kingdom. 
 
 Section V. — Quantities admitted to entry into the warehouse. 
 
 Art. 324. Custom-house goods are entered into the warehouse 
 in all quantities. 
 
 Art. 325. The entry of coarse cane and beet sugars into the 
 warehouse does not take place in less quantities than 500 kilo- 
 grammes. 
 
 Quantities iess than this minimum are declared to be for con- 
 sumption with payment of the duties in cash. 
 
 Section VI. — Formalities on entry into the warehouse. 
 
 Art. 326. Entry into the warehouse takes place after verifica- 
 tion and in conformity with the laws in force. 
 
[^2] 304 
 
 The verification and storing are stated by the clerks charged with 
 the surveillance, who note it in the raeraorandum book. Aftef 
 having furnished the pn^autionary passports, with the certificates 
 required, they send this document to the superintendent in order 
 that he may debit the warehouse account. 
 
 Art. 327. The law respecting sugars rfot according any tare for 
 beet sugars, the precautionary passports state the gross and nett 
 weight, the marks and numbers of the package. On entry into 
 the warehouse, the clerks verify the net weight by the weight of 
 the 20th part at least of the package. 
 
 Section VII — Position and stowage of goods. 
 
 Art. 328. Goods are arranged in the warehouse according to the 
 convenience of the deposilor. But they are stowed in such a man- 
 ner as to render at all times easy the enumeration of the cases. 
 
 Art. 329. The clerks charged with the superintendence keep a 
 memorandum bock, which states the entries and exits, as well as 
 the changes made in the stowage, and, in case such there be, in the 
 packages. They countersign the documents of entry and exit. 
 
 Section Vill. — Change in the 'packages. 
 
 Art.* 330. Excepting fruits, goods cannot have their package:? 
 changed except in exceptional cases, and upon the written authority 
 of the superior officer in the arrondissement. 
 
 Those which are packed in cases other than those which are 
 found mentioned in the accounts, and in th^ memorandum book: 
 are considered as not regularly deposited. A report on this point 
 is drawn up by application of the 57th article of the law. 
 
 Section IX. — Preservation of goods. 
 
 Art. 331. Depositors are required to watch over the good pre- 
 servation of their merchandise. 
 
 Should they neglect to do soj the superintendent invites their at" 
 tention thereto in writing. 
 
 If necessary, the superintendent formally requires the depositor 
 to give to his goods every week the necessary care, under the 
 penalty of being deprived of the benefit of the warehouse. If the 
 depositor do not obey this requisition, the goods cease to be pu 
 under the regulations of the warehouse. They must be declared 
 for consumption before the expiration of the following month, of 
 removed from the warehouse by the application of article 23 of th 
 law. 
 
 Section X. — Goods damaged on the noad. 
 
 Art. 332. Goods damaged on the road are not admitted into the 
 warehouse until the amount of damage they have sustained is sta- 
 ted conformably with article 126 of the general law. 
 
 The causes of the damages must be proven by means of the ship- 
 
305 
 
 [32] 
 
 ping paperS; or other authentic documents which may serve as 
 
 proof. 
 
 The verification of the damage before admission into the ware- 
 house takes place in the discharging office. 
 
 Art. 333. Fruits damaged on the road are admitted into the 
 warehouse only after previous renunciation of the benefit of articlie 
 126 of the general law. 
 
 Art. 334. The reduction of duties accorded on account of dam- 
 age, conformably with article 126 of the general law, bears onljr 
 upon the custom house entry duties, and can be allowed only at 
 the moment of exposure for consumption, and according to the de- 
 gree of damage then existing. • 
 
 This /eduction cannot, in any case, be calculated at the rate of a 
 higher degree of damage than that stated at the discharging office- 
 
 Art. 335. The degree of damage stated, as mentioned in article 
 332, is indicated in the document for entry. The report of the ap- 
 praisers is held in support of this document, and remains annexed 
 to the account. 
 
 Art. 336. With the exception at articl^34 as respects coarse 
 cane sugars declared for the warehousejoB reduction upon the 
 custom-house duties may be allowed befdHPtoring, upon previoai 
 payment of the said duties.* 
 
 Art. 337. The appraisement of the account, as well as the bal- 
 ancing thereof, take place according to the provisions of the pre- 
 sent regulation, save the following restrictions: 
 
 1st. Damaged goods go out of the warehouse for consumptioa 
 only; 
 
 2d. Save the exception provided in the preceding article, at the 
 time of exposure to consumption of damaged goods, the reduction 
 upon the custom house duties is calculated according to the degree 
 of damage stated, in conformity with article 332, unless the super- 
 intendent consider that the real damages at the time of exit be lesa, 
 in which case it must be stated de novo. 
 
 Section XI. — Searches. 
 
 Art. 338. The warehouse is searched at least once a year. The 
 depositor is invited to be present. The warehouse granted for 
 coarse cane or beet sugars is searched at least once every sir 
 months. The clerks are furnished with written and special autho- 
 rity to this effect from the superior officer in the arrondissement. 
 
 Art. 339. The search of the warehouse takes place by enumera- 
 tion of the cases, and% summary examination of the quantities ac- 
 cording to the weight or measurement taken on entry; but this is 
 done with more exactness if any notable difference appears, or if 
 aay qnestion aris^. The clerks cause some of the cases selected 
 by them to be opened to verify the kind of goods. 
 
 Art. 340. Without proceeding to a search, the clerks often visit 
 the warehouse, and more especially the one containing sugars. At 
 each visit they satisfy themselves if the doors of the warehouse are 
 kept closed, whether there has been any^^ change of cases witjiotft 
 .20 
 
1^] 336 
 
 arathority, and whether there have been deposited in the warehouse 
 any goods not declared for this destination. They note summarily 
 the quantities of goods found. 
 
 Art. 341. The clerks draw up in duplicate a report of the search; 
 me of the copies is sent to the supeiintendent, the other to the de- 
 positor. 
 
 The accounts are debited with the excess stated. With regard 
 those missing, the custom-house and excise duties are immedi- 
 ately paid in cash, according to the tariffs then in force. 
 
 Art. 342. The excess recognized in one warehouse cannot be 
 carried to the credit of a deficiency stated in another warehouse 
 (Sronceded to the same depositor. 
 
 Art. 343. The deficiency stated gives rise to the application of 
 the penalty pronounced by article 35 of the law, when it exceeds 
 £0 per cent, of the account resulting from each acknowledgment 
 '^i reception. 
 
 Section XII. — Movement of goods on exit from the warehouse. 
 
 Art. 344. Warehofltgoods are removed: 
 list. By ordinary trS|Kt; 
 
 Ml By transfer into another constructive warehouse; 
 For consumption. 
 
 Art. 345. Ordinarj transit takes place without distinction of the 
 ways adopted for arriving at the -warehouse, or for leaving it. 
 
 ixii from the warehouse takes place after declaration and veri- 
 ication, conformably with the law of ISth June, 1836, in virtue of 
 a transit receipt. 
 
 Saving the prohibitions and the exemption from rates established 
 ■by the laws in force, goods are removed from the warehouse for 
 ordinary transit upon payment of the rates. 
 
 Art. 346. Article 323 is applicable to exit from the warehouse 
 by transfer to another constructive warehouse. 
 
 Art. 347. Goods, to which entry is not prohibited, are removed 
 from the warehouse for consumption, after declaration in detail 
 aad verification, according to the formalities and under the condi- 
 tions prescribed by the laws in force. 
 
 The custom house duties are, in all cases, paid in cash, before 
 the verification and removal; excise duties are paid, or may be ap 
 praised, upon limited credit, after verification. 
 
 Removal takes place: 
 
 1st. For custom-house goods in virtue of a receipt for paymen 
 '2d. For excise goods in virtue of a precautionary passport, 
 
 stating that the excise shall be paid in cash, or shall be appraised 
 
 «B limited credit. 
 
 Art. 348. Samples, whatever may be their vaiue, are removable 
 
 '.Ktm the warehouse only upon payment of the duties in cash. 
 
 Section XIII. — Qumtifies allowed to go out of the warehouse. 
 
 Art. 349. Custom-h(U>e go:)ds are remcyed from the warehouse 
 in all quantities. 
 
307 
 
 Art. 350. The transfer into another constructive warehouse of 
 coarse sugar, does not take place in less quantities than 500 kilo- 
 grammes. 
 
 Art. 351. The exit from the warehouse of coarse sugar re- 
 moved for consumption, cannot take place in less quantities than 
 500 kilogrammes. 
 
 In case of removal for consumption upon payment of the excise 
 in cash, this minimum is not observed if the goods declared are the 
 remainder of several appraisements. Moreover, the deliveries 
 made to individuals take place upon payment of the excise in cash, 
 in quantities of 50 kilogrammes or upwards. 
 
 Section XIV. — Formalities on exit from the warehouse. 
 
 Art. 352. No goods can be removed from the warehouse unless 
 a declaration for exit has been sent to the superintendent with the 
 acknowledgment of reception. There must be as many distinct 
 declarations as there are destinations and modes of removal. 
 
 This declaration is made conformably with the laws in force, 
 with the same effect as if it had been made at the first office of 
 entry. 
 
 After having verified the accordance of the declaration with the 
 account and the acknowledgment, the superintendent countersigns 
 it in order to authorize the collector of the customs of the place to 
 deliver the documents required. 
 
 Art. 353 The necessary documents being obtained, the comp- 
 troller designates the clerks charged with proceeding to the verifi- 
 cation of the goods, and to assist in their, removal. Tney state 
 the result of their labor upon the back of the documents; after which 
 these papers are sent to the superintendent, who credits the ac- 
 count with the quantities stated in the certificate of the clerks. 
 He makes the same credit upon the acknowledgment of reception, 
 which he then restores to the depositor. 
 
 The quantities removed from the warehouse in the absence of 
 the clerks constitute a deficiency in the warehouse. But, in ex- 
 ceptionable cases, the comptroller may authorize the removals, in 
 spite of the absence of the clerks, provided that the totality of the 
 goods declared for exit shall have previously been submitted to 
 verification. 
 
 Art. 354. In exception to the principle stated in article 5, 
 the value of fruits declared for exit from the constructive ware- 
 house cannot be less than that mentioned in the declaration for 
 entry. 
 
 Section XV. — Warehouse accounts. 
 
 Art. 355. The superintendent keeps a register in order to insure 
 the eventual receipt of the State duties. Each entry forms the ob- 
 ject of a special account. 
 
 The inscriptions relative to several warehouses conceded to the 
 same depositor are not to be confounded in the same account. 
 
[32] 
 
 308 
 
 Art. 356. The account is debited: 
 1st. On direct importation; 
 
 2d. By transfer from a free, public, or constructive warehoise, 
 with the quantities staled by the clerks on the back of the docu- 
 ments furnished with certificates of storage. 
 
 The account of the warehouse conceded for coarse beet sugars 
 is debited only with the sugars of the factory to which it is an- 
 nexed, if the warehouse is not established in the conditions re- 
 quired by the 38th article of the Jaw of 4th April, 1843, relative 
 to sugars. 
 
 Art. 357. Goods are inscribed on the account in the name of the 
 depositor, holder of the grant. He affixes to each document for 
 storage an acknowledgment of the receipt of the goods. The su- 
 perintendent delivers to him a duplicate thereof. 
 
 Art. 358. The account is credited with the quantities stated by 
 the clerks on exit from the warehouse: 
 
 1st. For ordinary transit; 
 
 2d. By transfer into another constructive warehouse; 
 3d. For consumption. 
 
 The account of the warehouse conceded for coarse beet sugars is 
 credited only by removal for consumption, if the warehouse is not 
 established in the conditions required by the 38th article of the 
 law of 4th April, 1843, relative to sugars. 
 
 Art. 359. For damaged goods, the account and the acknowledg- 
 ment of reception mention the degree of damage. 
 
 When, in the case provided for by article 336, the custom-house 
 duties have been paid before the storage of damaged sugars, the 
 account, the acknowledgment of reception, and the documents for 
 exit, all make mention of this circumstance. 
 
 Art. 360. The accounts are not closed in consequence of a 
 search, unless this search show a quantity in excess oi missing giv- 
 ing rise to contest. In this case the quantity found is inscribed in 
 the new account, and after payment of the duties, if any there be, 
 the superintendent delivers a new acknowledgment of receipt, in 
 exchange for the one to which the excess or deficiency has relation. 
 
 The superintendent refuses all countersign for exit from the 
 warehouse, until the exchange of the acknowledgments of recep- 
 tion is effected. 
 
 At the close of the process the accounts are drawn up. The in- 
 scriptions of appraisement are carried to the new account; the 
 quantities inscribed in credit are added up and carried to the credit 
 of the new account, without it being necessary to exchange the 
 acknowledgments of reception. 
 
 CHAPTER VI. 
 
 General provisions. 
 
 Abt. 361. The laborers, porters, and workmen employed in the 
 ree warehouse or in its enclosure, and in the public warehouse, are 
 
309 
 
 accepted by the director in the province, who has always the right 
 to rtvoke them. 
 
 The acceptance takes place on the presentation of the adminis- 
 trative committee, or if there be no committee, on the presentation 
 of the superintendent. 
 
 But the owners may, on their personal responsibility, authorize 
 their workmen, not previously accepted by the director, to work 
 for their account in the free warehouse and in its enclosure, or in 
 the public warehouse. < 
 
 This authority is nominative and given in writing. It cannot be 
 given to workmen previously revoked by the director. 
 
 The comptroller, if he think it necessary, causes the application 
 of article. 33 of the law of 6th April, 1S43, (Bulletin Officiel, No. 
 156,) to the workmen, porters, and laborprs employed in the pri- 
 vate or constructive warehouses. 
 
 Art. 362. The expense of unloading, reloading, unpacking, and 
 of plumbs, caused by the provisions of the present regulation, 
 either in the different warehouses, or at the entry into, or exit from, 
 these establishments, are at the cost of the owners. They are re- 
 quired to furnish the workmen, porters, and laborers, whose ser- 
 vices are necessary. 
 
 Art. 363. In the free and public warehouses the administratioa 
 furnishes, at the cost of the corporate authority, the scales, weights, 
 measures, and other utensils necessary in the operations of verifi- 
 cation, either in the enclosure or in the storehouses. 
 
 The superintendent keeps an inventory of these articles, sees 
 that they are taken care of, and causes the necessary repairs to be 
 made at the expense of the authority. 
 
 In the private and constructive warehouses, these utensils are 
 furnished by the depositors. • 
 
 Art. 364 The comptroller sees thai the utensils employed in the 
 Terifications, as well in the private and constructive warehouses^ as 
 in the free and public ones, are constantly in good order. 
 
 The weights and measures must annually be subjected to sealing. 
 From time to time the comptroller verifies their exactness, and, if 
 necessary, cause? them to be submitted to the sealer of weights 
 and measures. 
 
 Art. 365. The locks put upon private warehouse? are furnished 
 by the administration and remain its property. 
 
 Each concession of a private warehouse, issued by lut aircLlor, 
 gives rise to the payment of a sum of ten francs, by which the ad- 
 ministration engages to keep the locks in order as long as the con- 
 cession lasts. 
 
 The depositor is required to pay this sum, upon a receipt, into 
 the hands of the receiver charged with the custody of the fines in 
 the arrondissement, before being able to introduce goods into the 
 warehouse conceded to him. 
 
 Art. 366. The minister decrees the form of the declarations, 
 registers, and other documents, of which the use is prescribed by 
 *he present regulations. 
 
[32] 
 
 310 
 
 Captains of vessels, conductors of goods, depositors, and others 
 interested are required to conform thereto exactly. 
 
 Art. 367. Infractions of the provisions of the present regula- 
 tions are punished by the fine fixed by the article 58, section 1 of 
 the law, without prejudice to the eventual application of the pe- 
 nalties contemplated by general or special laws. 
 
 The penalties fixed by the laws for false or inexact declarations 
 are applicable to the general declarations and other documents 
 mentioned in articles 28, 33, 37 and 39, section 2, of the law. 
 
 Art. 368. The plans of the free or public warehouses to be 
 opened are submitted to the minister. The localities must contain 
 offices for the comptroller, the superintendent, the collector, and 
 the examiners and clerks, as well as a suitable residence for the 
 superintendent and the guard of the storehouse. 
 
 This provision is applicable to the present warehouses. 
 
 Art. 369. All provisions contrary to the present regulations are 
 abrogated, and especially the following decrees, viz: ^ 
 
 0fthe 6th June, 1819, No. 4j 
 
 8th February, 1823, No. 79; 
 
 31st December, 1827, No. 100; 
 
 14th November, 1833, No. 1; 
 
 « 18th June, 1836, No. 6; 
 
 11th November, 1840, No. 2; 
 
 3d December, 1844, No. 2. 
 
 CHAPTER VII. 
 * Temporary provisions. 
 
 Art. 374. The present warehouses for free re-exportation, being 
 in suitable locations, are maintained in the cities admitted to open 
 a free warehouse, and until the latter shall be there established. 
 
 These warehouses shall be governed by the provisions of the 
 present regulation relative to public warehouses; they shall con- 
 tinue besides: 
 
 Ist. To re-export by sea; 
 
 2d. To receive coarse salt. 
 
 The re-exportation shall be made certain by means of a transit 
 receipt issued in conformity with the laws in force. 
 
 Art. 371. The superintendence of the warehouse for free re-ex- 
 portation at Antwerp shall be exercised, while awaiting the erec- 
 tion of the free warehouse, with the assistance of the committee 
 instituted by the royal decree of the 8th November, 1841, No. 1. 
 
 The committee will conform to the 2d section of chapter 2 of 
 the present regulation. 
 
 Art. 372. While awaiting the erection of free warehouses, the 
 proviRions of article 125 will be applicable to tlir port*; where 
 there are warehouses for free re- exportation. 
 
 Nt v»T»li<'l»-^->. t):»- r<■Inn^■,l] of <r ,,.,1'^ from tin 'or 
 
311 
 
 [325 
 
 the warehouse for free re-exportation shall take place conformably 
 with the provisions in force. ^ 
 
 Art. 373. The temporary places of deposite for warehouses e»- 
 tablished by the royal decree of 5th June, 1845, (Moniteur, No- 
 158,) are maintained, while awaiting the levelling to the State riil- 
 road of the free or public warehouses of which they are depen- 
 dencies; and by extension of the 1st § of article 11 of that decret-j 
 goods can be declared on exit from the temporary places of de- 
 posite for transit by the Stale railroad. 
 
 The conditions and formalities prescribed by the said decree 
 will continue to be observed. 
 
 Akt. 374. The priVate or constructive warehouses now conceded 
 for goods not denominated in articles 260 and 320, are suppressed 
 from the 1st January, 1843. But the removal^of the goods thee 
 lying in these waretiou^es shall only take place according to th« 
 declarations for exit made by the depositors, according to oie of 
 the modes indicated in articles 307 and 358. 
 
 The concessions of the private or constructive warehouses acts- 
 ally existing, for the goods designated in articles 260 and 320, shall 
 be renewed by the directors, after the formalities and conditions 
 prescribed by articles 249 and 314 shall have been complied witk. 
 
 The Minister of Finance is charged with the execution of ike 
 present regulation, which shall be published in the Moniteur, and 
 rendered obligatory from the 1st January, 1848. 
 
 LEOPOLD. 
 
 . By the King: 
 
 J. Malon, 
 
 Tke Minister of Finance. 
 
 [Transl&tioQ of No. 14.] 
 
 Customs. — Models determined upon for the entrepot servict. 
 
 If 
 
 Brussels, August 5, 1847. 
 
 The minister of finance, having examined article 366 of the gen- 
 eral regulation for the service of entrepots, approved by royal de- 
 cree of the 7th July, 1847, No. 1, (Monitor No. 217,) conceived 
 in the following terms: 
 
 The minister of finance orders the model of declarations, re- 
 gisters, aid other documents, tte use of which is prescribed by tke 
 present law. 
 
 Captains of vessels, conductors of merchandise, interpositorSp 
 and others concerned, are bound to conform exactly thereto." 
 
 The director general of direct taxes, customs, and excise, havui^ 
 been heard^ 
 
 Orders: The models of registers, and other documents of the se- 
 ries entrepots now in use, shall be suppressed from and after the 
 1st January, 1848, and those the nomenclature of which follows, 
 substituted therefor: 
 
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[ 32 ] 314 
 
 Q. 
 
 Series of questions addressed to the customs authorities at Havre^ 
 
 xinth their replies. 
 
 What merchandise is required to be stowed in the customs ware- 
 houses, and what in private warehouses'? 
 
 Is the importer or owner authorised to examine his merchandise 
 when it is stored in the government warehouses, in order to renew 
 or alter the description of packages'? 
 
 To take samples, and on what conditions'? 
 
 Is merchandise declared to be for exportation subject to verifi- 
 cationl 
 
 What security is required for the safe keeping of merchandise in 
 private warehouses, and in what^ cases is security required from 
 owners or importers? 
 
 What are the penalties or fines incurred for disposing of the mer- 
 chandise in the warehouse without the previous authority of the 
 cAistoms? 
 
 The guaranties against fire, burglary, &c., of merchandise in the 
 government warehouses. 
 
 A copy of the French tariff, with the expenses of storage, sala- 
 ries of the workmen in the warehouses, and the expense of leading 
 for transportation. • 
 
 Are all goods sent from one port to another in France subject to 
 be sealed or leaded? 
 
 The penalties or fines incurred for deficit in the delivery of goo(Js 
 embarked or sent by land from one port to another. . 
 
 There are two sorts of entrepot — the fictitious and the real en- 
 trepot. 
 
 The fictitious entrepot is established in the warehouses of private 
 individuals, who alone keep the key. They enter into bonds, witb 
 security approved by the customs, to exhibit the packages in iden- 
 tical number and sort at every requisition of the inspectors, and 
 either to pay the duties on them or reexport them within the space 
 of a year, which time is almost always prolonged, at th^ir request, 
 by the government. The merchandise admissible into the fictitious 
 entrepot is designated in the work of Bourgat, vol. 1, page 298, in 
 a note; and vol. 2, pages 6 and 7. Royal ordinances have subse- 
 quently added coals and cottons. 
 
 The real entrepot is established in warehouses belonging to 
 citie€, to boards of trade, or to private companies. The customs 
 has a key of it. It limits itself to guariiing the two issues, the one 
 for the entry of the merchandise, the other for its exit, and to 
 keeping accounts (as for the fictitious entrepot) with the depositors 
 by dthit and credit. The collection of storage is made by special 
 agents belonging to the company, for proprietors,] who alone are 
 responsible to the concerned for any loss of packages, either by 
 
315 
 
 [321 
 
 robbery or inceDdiarism, &c. The warehouses bein(|r closed with 
 vo keys, one of which is in the hands of the representative of the 
 Lompany and the other in the hands of the customs, the latter has 
 DO (u casion to require security. The duration of the real entrepot 
 is lor three yeais; but the administration almost always allows an 
 eitension to five, six, seven, tight and even to ten years, for the 
 customs regards the real entrepot as a continuation of the foreign 
 soil. All handling, all alleraiion of the packages, either by con- 
 verting several into a single one, or a single one into several, is 
 prohibited in the fictitious entrepot, and permitted in the real en- 
 Irepoi; only it is necessary previously to obtain the authority of 
 the LU^toms, which requires nothing more than that a simple in- 
 jpeetor be present at the operation, who afterwards modifies the 
 writings accordingly. All mtrchandise whatever is admitted into 
 the real entrepot, even what is admissible into the fictitious entre- 
 pot. Samples may be previously taken, but upon condition of im- 
 Hediate payment of the duties upon them. If the depositor wishes 
 ftpay duties upon all the merchandise charged in one account, he 
 Bt liberty to have it verified or not. In the first case (though in 
 Snclple the duty is due upon the quantities entered into the real 
 Srepot, without regard to leakage or desiccation) he pays, never- 
 Sless, only upon the ascertained wejght, and the administration 
 nits the duty on the deficit whenever the local authorities certify 
 tKt this deficit does not proceed either from robbery or abstrac- 
 ts. In the second case, he pays according to the weight recog- 
 nBd on entry. 
 
 But if the depositor wishes to pay only for a part of a single ac- 
 c&t, without verification, he can only do so upon condition of 
 rctuncing the right of verification for the other part. This is 
 prncribed especially to fix exactly the quantities remaining in 
 Frtnce and the quantities which may be sent to foreign countries. 
 Merchandise rtexported, whether from the fictitious or real entrc- 
 pot| is always weighed, to the end that the exact quantities may be 
 known which remain liable to duty. 
 
 I have already said that security is required only for the mer- 
 chandise lodged in the fictitious entrepot; but if it be desired to 
 transport this merchandise either from one French port to another) 
 or from a French to a foreign port, security is required. In thre 
 first case a clearance is granted, called a discharge, in which the 
 customs at the port of departure designates the number, kind and 
 mark of the packages, their contents and their weight. This clear- 
 ince accompanies the merchandise to the port of destination. There 
 :he customs afl5xes to the discharge a certificate of reception. Pe- 
 lalties vary accordiag as there may be a deficit or excess, or differ- 
 *nces in the kinds of merchandise according as it may be prohibited 
 'rom entry or export. Generally speaking, the penalty is double 
 he duty, or the payment of the value of the quantities wanting, 
 rith a fine of 100 to 500 francs. In the second case a nearly simi- 
 ar clearance is granted; and the discharge is granted only upon 
 eturning this clearance with two certificates of inspectors upon it, 
 the one, the embarkation of the packages — the other, the 
 
[32] 
 
 316 
 
 departure from port of the vessel with the said packages. There 
 is yet another security for the transportation of foreign merchan- 
 dise entering at a land office and departing from a port, or entering 
 at a French port and departing from a land office or from another 
 French port, land carriage being understood, is what we call transit. 
 Merchandise of this description is placed (without exception) under 
 one leading and one packing, or tinder two leadings and two pack- 
 ings, at the discretion of the merchant, except a small number of 
 articles of merchandise which are of necessity placed under two 
 leadings. 
 
 The penalties vary according to the differences, more or less, ad- 
 mitted by the collector at the office of arrival. The transit may 
 always be suspended in the course of transportation, and the duties 
 paid at any office of customs whatever, or the goods even put into 
 warehouse. Merchandise despatched in continuation from entre- 
 pot — that is to say, from one French port to another French port — 
 is leaded in the cases pointed out in the work of Bourgat — vol. 1, 
 page 292. As to French goods, they circulate by land at tjie dis 
 tance of four leagues from the frontier by means of simple permits, 
 and within that distance free. 
 
 The administration never allows an exemption of duty for the 
 deficit of the fictitious entrepot, as the goods there are always at 
 the free disposition of the owners. If a depositor dispose of goods 
 lodged in a fictitious entrepot before the duties on. them are paid 
 he subjects himself to pay double duties, and a fine, moreover, 
 which-may amount to double the value of the goods. 
 
 I forgot to say that goods subject to plumbage, and which are 
 not in packages — as irons, for example — are tied together by a lig- 
 ature fastened by a lead, or marked with an iron stamp, or sealed 
 with wax, according to the nature of the goods. 
 
 AUTIE, 
 
 Inspector of the customs. 
 
 Messrs. C. C. Walden, ) Commissioners from United States. 
 D. P. Barhydt, ) ' 
 
 Havre, September 30, 1847. 
 
LETTER OF CLEAHANCE, 
 
 OR 
 
 ACCOUNTS OF PARTICULARS. 
 
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[32] 
 
 328 
 
 [Extracts from the French customs and warehousing laws.] 
 BOOK VII.— TRANSIT. 
 Chapter I. 
 
 Transit of non- prohibited goods — description of goods — bureaus, 
 
 488. All goods, stuffs or articles of manufacture subject to duties 
 on their entrance into the kingdom, with the exception only of 
 those designated in the catalogue No. 1, (1) may, by the condi- 
 tions prescribed by this present law — and by those of the 17th of 
 December, 1814, 21st of April, 1818, 27th of July, 1822, and 17th 
 May, 1826 — be despatched in transit from all the ports where gov- 
 ernment warehouses are established (2) to issue through the bureaus 
 on the frontier enumerated in catalogue No. 2. (3) (See law of the 
 9th of February, 1832, article 1st.) 
 
 489. All non-prohibited goods, not excluded by the catalogue 
 No. 1 , may be forwarded in transit, under the same conditions, 
 from one of the bureaus of the land frontier to any other indicated 
 in the catalogue No. 2. (4) They may likewise — but to the exclu- 
 sion of those which are comprised in article 22 of the law of the 
 28th of April, 1816, (5) — be forwarded in transit from these bureaus 
 to the ports where government warehouses are established. (6) 
 (Same law, article 2.) 
 
 490. Transitable goods may be forwarded from one warehouse 
 to another by land, (7) under the conditions and securities of tran- 
 sit. (8) (Same law, article 25.) 
 
 They may under the same conditions be forwarded to the ware- 
 houses of the interior. (9) (Law of the 27th of February, 1832p 
 article 2.) 
 
 Inventories. 
 
 491. Those who are desirous of enjoying the advantages of the 
 transit, either on the arrival of the goods, (10) or on withdrawing 
 them from the real warehouse, (11) shall be obliged to make a de- 
 claration at the custom-house, stating the quantities, kinds and 
 qualities, and to have them examined, plumbed and forwarded with 
 a custom-house discharge. (12) (Law of the 17th December, 18Mj 
 article 5.) 
 
 492. False statements made at the bureau of entry, for the pur- 
 pose of obtaining irregularly the transit, shall be liable, according 
 to their nature, to the penalties set forth in articles 18, 20, 21 and 
 22, record 2, of the general regulations of the 22d of August, 1791, 
 the same as if the goods entered under a false declaration were in- 
 tended for home consumption. (13) (Same law, article 6.) 
 
329 
 
 [32] 
 
 Examination, 
 
 493. Whenever the number of packaf^es of the s^ime species of 
 merchandise, comprised in one declaration or a custom-house dis- 
 charge, shall be five or less, the examination shall be made on one 
 package only. When more than this number, only a fifth of tLe 
 packages shall be examined, and even fewer whenever the chief 
 examiner shall judge proper. (14) Dec. min. of the 24th Septem- 
 ber, 1839; circular of the 28th, No. 1776. 
 
 The oflicers at the bureau of entry shall have the right to ascer- 
 tain the net weight, as well as the gross weight, in order to pre- 
 vent misunderstandings at the bureau of issue as to the real quan- 
 tity of the goods and their tare. (15) (Law of the 17th December, 
 1814.) 9 
 
 Pressed packages, 
 
 494. All regulations relative to the transit of prohibited goods, 
 presented and forwarded in pressed packages, may at the option of 
 the forwarding parties be rendered applicable to threads anil tissues 
 not prohibited. (16) (Law of the 2d July, 1836, article 11.) 
 
 Species and volume of packages. 
 
 495. The king may by decree annul or modify the list of manu- 
 factured goods which shall not be admitted to transit, unless they 
 are presented in packages in good condition, of which they will 
 designate the species and the size according to the nature of their 
 contents and the usages of commerce. (Law of the 9th of Feb- 
 ruary, 1832, article 11.) 
 
 Manufactures of which the transit is permitted must be put up 
 in packages of the kind indicated in table A, annexed to the ordi- 
 nance. (17) As to the dimensions of the packages, they will be 
 hereafter fixed should it be necessary. (18) (Ordinance of the 11th 
 * February, 1832, article 1st.) 
 
 Repairs to packages, 
 
 496. The overseers at the bureaus of entry shall insist, before 
 they^ are forwarded, upon the complete reparation of damaged 
 casks, cases and bales, and those which are in such a condition that 
 articles might be removed from them in spite of the pluinbing. 
 (Law of the 17th December, 1816, article 7.) 
 
 Samples. 
 
 |& 497. Ordinances of the king: will designate the goods of every 
 l^kind, (19) of which the identity must be more specially guaranteed 
 |H»y taking samples of them, (20) which shall be placed in separate 
 ' ^oxes (21) sealed with the plumbs of the custom-house, and which 
 
[32] 
 
 330 
 
 the conductor of the merchandise shall deliver at the bureau of 
 issue. (•22) (Law of the 9th of February, 1832, article 11.) 
 
 Separation of goods. ^ 
 
 498. Goods destined for transit must be presented separately as 
 to kind and quality, according to the distinctions of the tariff, in 
 such a manner that the contents of a package shall be all of one 
 kind; provided, that the inside of the cases be divided with parti- 
 tions in such a manner as t^ separate goods of a different nature or 
 quality, or that in the bales each species of goods be put up in a 
 separate package. (23) (Law of 9th of February, 1832, article 13,) 
 
 Plumbing. 
 
 499. Packages, ^vhether containing prohibited articles or other- 
 wise, (24) shall be examined and plumbed, as required by the arti- 
 cle; 31 of the law of the 21st of April, 1818, except in the case pro- 
 vided for by article 6 of this law. No. 517. (Law of the 9th Feb- 
 ruary, 1832, article 14.) 
 
 500. These packages shall, after a careful examination, be sub- 
 jected to double plurabage; the first on the contents themselves, 
 which shall be pierced so that the cord shall traverse their angles; 
 (25) the second over the covering, in the usual manner. (Law of the 
 21st of April, 1818, article 31.) 
 
 Other goods shall be plumbed with only one plumb. (26) . (Law 
 of the 17th of December, 1814, article 5.) 
 
 501. It is allowable to unite in one bale two sacks or bales of 
 merchandise forwarded in transit. When united by a cord, the 
 two s^cks or bales may be weighed together, and, instead of being 
 plumbed separately, one plumb shall suffice for the two; the load 
 they then make shall be considered as one package. (27) (Circular 
 of the 24th of July, 1836, No. 1555.) 
 
 Recognizance and custom-house discharge. 
 
 502. Those who send goods in transit shall enter into recogni- 
 '/ancts at the office or bureau of entry, and give satisfactory secu- 
 rity that the goods are to be sent out of the kingdom, which they 
 will prove by presenting the custom-house discharge duly certified 
 at the office of issue, under the penalties of the law as mentioned 
 in article 54 of the 8th of Florial, year 11, No. 510. 
 
 The custom house discharges and recognizances shall indicate 
 the office of issue, and shall limit, accordii\g to the distance, the 
 time in which the goods shall be transported to it and exported 
 abroad. (28) To this delay shall be added twenty days as the time 
 requisite to bring back the cuEtom-house discharge acquitted. (29) 
 (Law of the 17lh of December, 1814, article 5.) 
 
 Goods that are not susceptible of being plumbed, such as leather 
 and hides, pig lead, mahogany, and dye woods in logs, are examined 
 
331 
 
 [32] 
 
 and entered in the custom-house discbarge by the piece, weip^ht 
 and value. (30) The dimension of the logs of mahogany shall like- 
 wise be stated. (Law of the 17th of December, 1S14, article 7.) 
 
 An abstract of the custom-house discharge shall be immediately 
 forwarded to the office of issue, to enable the officer at the latter 
 place to compare it with the original and to ascertain that no change 
 has been made in the latter. (31) (Circular of the 28th of Decem- 
 ber, 1814.) 
 
 Tra/iSLt duiij. 
 
 503. The duty on transit goods shall he uniformly, of 25 centimes 
 per 100 kilogrammes, gross weight, not including, however, the 
 second covering; or of 15 centimes per lOd francs, at the option of 
 the party forwarding the goods. (Law of the 9th of February, 
 1832, ^ticle 15.) 
 
 Risk of the transit. 
 
 504. The transit shall be entirely at the risk oi tiie owners or 
 forwarders of the goods, and they shall not be exempted from the 
 payment of the duties by alleging the total or partial loss of their 
 merchandise; only, when a loss is certitied in a verbal process, and 
 depositions made before a jusiice of the peace or other public offi- 
 cer, committed to writing on the spot, and delivered within a rea- 
 sonable time with the custom-house discharge, the custom-house 
 cannot exact more than the duty of importation. (32) (Law of the 
 ITih December, 1S14, article 8.) 
 
 Damaged good^. 
 
 505. Goods forwarded in transit shall be considered as'in good 
 condition, unless their owner shall have made known the amount 
 or degree of their damage and stated it in the custom-house dis- 
 charge. (33) In default of this formality, goods presented at the 
 office of issue in a damaged coodition shall lose the right of tran- 
 sit. (34) The custom-house discharge may, however, be discharged 
 by payine: immediately at this office import duties on these goods; 
 which will give their owners the right to dispose of them in the 
 interior. Damages not exceeding 2 per 100 ad valorem are excepted 
 from this rule. (35) (Law X)f the 17th December, 1814, article 9.) 
 
 Certificate to the custom-house discharge. 
 
 506. The conductor of goods forwarded in transit shall present 
 them at the custom-house office of the second line, (36) by which 
 he shall enter on the territory of the two mysiameter frontiers, or by 
 which he shall issue, to have the custom-house discharge certified 
 after it h as been ascertained that the load or cargo is entire, as well 
 as the coverings of the packages, the ropes and the plumbs. 
 
[32] 
 
 In case only that a deficiency or alteration is discovered in the 
 packages, the cords or plumbs, the custom-house officers may then 
 proceed in making a thorough examination, and shall ascertain and 
 state the deficiency or substitution they have discovered. 
 
 Should the conductor not fulfil this obligation, or should he pass 
 the office without requiring and obtaining the certificate of the cus- 
 tom-house, he, as well as the subscriber to the recognizance, will 
 be liable to a fine of 500 francs. (37) (Law of the 9th of February, 
 1832, article 32.) 
 
 Entry for home consumption, 
 (Mise en consommation.) 
 
 507. Goods forwarded in transit may remain in the kingdom by 
 paying import dues, when, after an examination at the office desig- 
 nated by the custom-house discharge, they shall be declared for 
 home consumption, and when they are of a nature to be admissible 
 by paying the duty on them at this same office. (Dec. of the 22d 
 of September, 1818.) 
 
 Besides the certificate prescribed by the forementioned article 
 12 — the custom-house discharges of the transit being considered as 
 permits fpassavans] for the goods to pass through the kingdom — 
 may also be certified at the other offices along the route; but this 
 latter certificate is not obligatory on the custom-house officers — 
 they may require to affix it when they think proper. (Circular of 
 the 13th of February, 1832, No. 1304.) 
 
 In this case the transit duty will be repaid. (38) (Law of the 
 17th of May, article 13.) 
 
 Warehousing goods, j 
 
 508. Goods forwarded in transit from the land frontiers to those I 
 ports where real warehouses [entrepots reels] are established, may ' 
 be admitted into them as if they had come by sea. (39) (Law of 
 the 17th of May, 1836, article 13.) 
 
 Examination of the goods when going out of transit* J 
 
 509. The overseers of the office of issue (40) shall not grant cer- 
 tificates of discharge to the custom-house discharges of transit until 
 •after a careful examination of the condition of the plumbs, (41) and 
 also as to the species, quality, number and weight of the goods. (42) 
 They shall moreover require that the goods be exported out of the 
 country under the escort of the overseers. (43) 
 
 The discharge will not be legal unless the examination, the trans- 
 portation under escort and the exportation (44) have all been cer- 
 tified on the custom-house discharge by the examiners and the 
 overseers of the escort, and that the act of discharge be signed by 
 a receiver and another clerk. (45) (Law of the 17th of December, 
 1814, articl*' > 
 
loined, or others substituted, the quadruple of the duties of con- 
 sumption shall be charged, and a fine of 500 francs be inflicted on 
 the olfenders. (Laws of the 8th Florial, year 11, article 54, and of 
 the 17th December, 1814, article 5.) 
 
 The articles substituted shall be seized and confiscated and a fine 
 of from 100 to 500 francs imposed, according to whether they are 
 or not prohibited to exportation^ in the former case in virtue of 
 article 9, statute 3, of the Ifw of the 22d of August, 1791; and in 
 the second, in virtue of article 3, statute 5, of the same law. (47) 
 (Circular of the 24th of January, 1828, No. 1082.) 
 
 511. All deficiencies discovered in the weight of the boxes, bales 
 and casks, when they are exported, and which do not exceed one- 
 tenth of the weight stated in the custom-house discharge, shall only 
 be subjected to the customary duties. (48) (Law of the 17th De- 
 cember, 1814, article 8.) 
 
 Deficiencies discoverwl in olive oil forwarded in transit are sub- 
 ject to import duties. (Law of the 17th of May, 1826, article 12.) 
 
 In regard to liquors or liquids admitted to transit, the deficien- 
 cies discovered on exportation to be occasioned by breakage shall 
 only pay import duties; or, if the liquor or liquid is prohibited, to 
 the payment of its value. (49.) (Law of the 2d of July, 1836, 
 article 10.) 
 
 512. The regulations of the general laws are applicable to the 
 divers local and special transits already authorised by the custom- 
 house, or which may hereafter be allowed. (50.) (Law of the 17th 
 December, 1814, article 14.) 
 
 Local transits . 
 
 Forfeiture of the right of transit. 
 
 513. Any merchant who has been convicted of having, by means 
 cf the transit, effected subtractions, substitutions, or snauggled 
 goods, may forfeit the right of transit. (Lsrw of tLe Sth of Florial, 
 }ear 11, article 83.) 
 
[3^] 
 
 334 
 
 NOTES 
 
 TO 
 
 The foregoing extracts, 
 
 (1) See the catalogue at the end of this book. 
 
 In virtue of article 4, record 5, of the law of the 22d of August. 179 1, goods which by law * 
 do not enjoy the advantage of the transit, must, whether they be prohibited or not for home 
 consunopiion, be inamediately re-exported to a foreign country, where, having been pre- 
 sented in good faith and under their true denomination, they are declared to be for transit. 
 
 (2) See the nomenclature of these ports, No. 412. 
 
 (3) See this catalogue at the end of this book. 
 
 (4) It is the same catalogue. No. 2, referred to in the preceding arncle. The king has 
 power to determine which bureaux shall be open to transit, (No. 96.) 
 
 <5) See this article, (No. 280.) 
 
 (6) See No. 509 .'or the forms to go through at the port of shipping. 
 
 (7) This article, reproduced textually at No. 438, permits, in reality, transit from sea to 
 sea. Therefore, on departing, whether the merchandise comes from the ship or from tko 
 warehouse, which is cunsidered in the same light as a foreign country, the custom-house re- 
 ceives a dec/arah'on o/ f/'awiii and delivers a custom-house discharge, according to whether 
 the merchandise is permitted or prohibited; only it abstains from charging the transit duty, 
 from which these sort of transactions are free. Hence, in sea-ports custom-house discharges 
 are no longer used in changes of warehouse, except for goods withdrawn from one ware- 
 house to be forwarded to another in ihe interior. At the port where the vessel arrives, the 
 transit forms^are the same as if the goods had come from one of the bureaux on the land 
 frontier. 
 
 (8) Transit goods must be conveyed directly through the interior to the bureau desii^na* 
 ted for the exportation. Water carriage by sea is forbidden in the most absolute manner. 
 11", notwithstanding this prohibition, the goods were presented at a port of entry accompa- 
 nied by a coasting manifest, and plumbed with the stamp pecnliar to the transit service, the 
 custom-house still retain them until the custom-house discharoe of transit is presented, 
 whose existence must, in such cases, be presumed. It will then proceed to a complete veri- 
 fication of the cargo; and, after having corrected the custom-house discharge according as 
 will be found necessary, it will is.9ue a new one, the same T t ' <_'( u>K ha l jusjt arrived 
 frona a foreign country. 
 
 (9) See ID book VI , Nos. 457, and sequel. 
 
 ' t*^' Tn ' ' . • ■ - !• most be circoted nurQcdi.acjy. However, declainUoiiL 
 
 I 111 law, it follows that the goods which might m cer- 
 
 . . , •■■'!'• "'' ■<-.<"i-'' loM.j ilip (Icpi-it in custom- 
 
 bouM. 
 
 (11) Or tictitin 
 
 (12) 8%t, for Ihi Ucjiai .iiiori uud cxaminuiion ol gootls uoi LauR to be plumbed, ^o. 50*. 
 
 ^ fn> fJrr r r t' r •■■ n-r il 1: v v( I vi- . v- dedarallons, (or affidavitB,) book II., chap. 11. 
 * liich ihe duly is ad valorem are entitled to pre- 
 
 , 1836; circular No. 1,574.) 
 
 (II) It i« to be anderttood that thU arrangement doei not prevent the castom-houM off 
 
 rtf ■' t r r ,,,,,1, .,. . xtxmination. It is even their duty to act thus whenevei 
 
335 
 
 [32] 
 
 the first packapos examined, on entry, show a considerable discrepancy with the Jcclaration, 
 or canscs it to he approhendrd that ihero is an attempt at fraud; and, on issue, whenever the 
 deficit discovered in the fifth of the cases, bales and packages examined, exceeds that which 
 might reaflonably bo attributed to desiccation of the p;ood8 in course of transportation, or to 
 {he slif^ht dilfcrcnces of results that arc sometimes inevitable in using diflerent instruments. 
 
 This mode of examination implies the neces*ity of remitting separately, for each package- 
 the weight, the contents, and other information required by law. (Circular of the 28th Sep, 
 tember, 1839, No. J, 776.) 
 
 The right to exwrnine only one-fifth or the packages is applicable equally to all the opera- 
 tions that constitute the examination; that is to say, to the weighing of the packages, a« 
 well as to the examination of their contents. (Circular of the 28ih November, 1840.) 
 
 It is desirable to see, as to what relates to examinations, the general rules set forth in 
 book II., chapter 6. 
 
 If the examination should lead to the discovery of an excess of weight to what is set forth 
 in the declaration, and should ibis excess be upwards of one-twentieth for metals, or one-tenth 
 for other goods, it is immediately subjected to the payment of duty by way of a fine; after 
 which the excess, as well as the quantiues declared, are forwarded in transit under sinular 
 oondiiions. (Law of the 22d AuguJst, 1791.) 
 
 (15) This precaution must be taken as frequently as possible without subjecting commerce 
 to too much inconvenience; more pariiculaVly when there is reason to presume that there is 
 too great disproportion between the legal tare and the actual tare; in this case the net 
 weight 18 mentioned or stated on tlic custom- house discharge. < 
 
 But the interested parties are only obliged to declare the gross weight; they are not 
 obliged to state the net weight, either real or legal, of unprohibited goods. (Dec. adm. of 
 the 31st January, 1831.) 
 
 (16) The forwarding party who is desirous of enjoying this ri^ht, must state it in his aflS- 
 davit, and also the value of his goods; then the examination, plumbing and forwarding are 
 proceeded with under the forms and conditions prescribed in articles 5, 6, 7 and 8, of the law 
 of the 9th of February, 1832. Thus, though non-prohibited goods are in question, 
 the penalties incurred in case of abuse or fraud are not those stated in the law of the 17th 
 December, 1814, for the latter presumes a thorough investigation, which does not take place 
 in these sort of transactions. The value of the goods is taken as a basis for the price; thi» 
 value may always be estimated by the otlicers, cither by examination of the goods, or else by 
 means of the invoices, which the law of the 4th Germinal, year 2, statute 6, article 5, au- 
 thorizes thera to enforce the exhibition; and in every case, should ihey consider it insullicient 
 or incorrect , they may, by the article 4, of life law of the 9ih of February, 1832, isiue from 
 the oflice a more correct one. 
 
 As regards threads and tissues of linen forwarded in pressed packages, as the Terificationt 
 of the number of threads for the tissues, and for the threads the number of metres to the 
 kilogramme, would rc<iuire the rupture of the fastenings by which the merchandise is held 
 and compressed, it will be sudicienl that the declarations sho il l :o^3, independently of 
 the weight anil value, the number and the measure of the pic if they are plain 
 
 plaided, worked or ilamasked; if the threads are flat or twi- • . . .n; i if they (both ti^suos 
 and threads) are unbleached, bleached or dyed. (Dec. adm. of the 9ih July, 1841.) 
 
 (17) See the table at the end of this book. 
 
 (18) That has not yei been done. 
 
 (19) See at the end of this book the nomenolature of tlio'-e gooils whirb It is necessary to 
 accompany with sample^ 
 
 (20) The samples may be taken liom each piece butore it is patk'jd by the consigRer from 
 abr^d. These latter miist fix them on a card or book, indicatmg by number from what 
 piece it has been taken, in such a manner ih U all that wdl be required for the cu:itom-hoase 
 oflBcer to do will be to ascertain the conformity of the piece to the samples. 
 
 This mode of taking a sample of each piece is preferable to every oiher, not only to the 
 custom house, but to commerce likewise; for it is rare that several pieces of the same tissue 
 oflec^a perfect resemblance together; and it is only where the sample has been taken frOm 
 the same piece with whicti it is compared, that difficulties, resulting from a slight dissimilari- 
 ty, can be prev^-nted. 
 
 However, the custom-house only exacts one sample for all f ' ! ich, in its estimation, 
 
 offers no difference, either in the quality of the tissue or in ' On it must be in- 
 
 scribed, as just stated, the numbers of the pieces with which r. .. ^ compared. 
 
 But when, although perfectly similar in quality, the pieces are different in regard to their 
 
[32] 
 
 336 
 
 patterns, or, being of the same pattern, their tissues differ in quality, a sample must always 
 be taken from each of them. 
 
 lo order not to damage or injure the goods, the samples need not be of greater breadth 
 than 6 a 7 centimetres, oven when they are taken from embroidered tissues, whatever may 
 be the size of the pattern. If the embroidery is so extensive that a sample of this size can 
 not include any portion of it, it is taken from the ground of the stuff, at the same time making 
 a note of the existence of the embroidery, with some description oi its distinctive characteris- 
 tics. (Circular of the 13th February, 1832, Ko. 1,304.) 
 
 When the samples are of a less size than 6 o 7 centimetres, they may be received, prov: 
 ded that they are sufficient to indicate their identity with the pieces to which they pertain 
 In all cases the comparison only takes place with packages subject to be examined. (Cir- 
 cular of the 28th September, 1839, No. 1,776.) 
 
 Tissues are not to be represented by samples except when they are in the piece, by which 
 is understood only those without division which are sold by the ell, and not handkerchiefs, 
 cravats, &c. With respect to the latter, it is necessary to give a more minute description 
 instead of a saraplej and when it relates to valuable stuffs, whose fraudulent entry is the 
 most to be apprehended — the cashmere of India, for iilktance — ihe fullest description must 
 be given that they may be recognized. 
 
 Thus, in such a case, the custom-house discharge must express, independently of the 
 dimensions of shawls or scarfs, both in length and in breadth, the color of the ground, the 
 nature and arrangement of its ornaments, such as single borders, flowers, bouquets, rosettes, 
 palms, &c., with or without borders. (Circular of the 13ih February, 1832, No. 1,304.) 
 
 (21) The boxes that are intended to hold the samples must always be square, and each 
 side must be made of a single pieoe. The samples are placed in it, after having been care- 
 fully put up in a package, and sealed with the seal of the custom-house. The box is then 
 plumbed, for which purpose it is pierced in such a manner that the cord passes through its 
 angles; that ife, through the two pannels which meet at the edge of the box. (Circular of 
 the 22d March, 1832, No. 1,312 ) 
 
 This operation shall be done in the presence of the examiners. (Circular No. 1,304.) 
 
 fhe samples are given to the conductor separately, it not being allowed to place them in 
 the same package with the goods. (Dec. adra. of the 2Sth November, 1837 ) 
 
 The boxes containing samples, whatever the nature of the merchandise may be, shall be 
 plumbed but once only. (Dec. adm. oi the 21st March, 1834.) ' 
 
 (22) When the packages and their plumbs are in good condition, and the merchandise cor- 
 responds in every respect with the manifest, the less of the sample must not be an obstacle to 
 the completion of the transit. The custom-house shall then take new samples, (Xo. 2C9,) 
 and shall require good recognizances, to secure itself in case of any fraudulent change bein^ 
 subspqucnily discovered by legal means. For ibis purpose, the new samples are addressed 
 to the administration, post paid, and are submitted to the examination of experienced per- 
 i.r ' • : ' noned by the government. Simple samples, fastened on cards, M-ill suffice if they 
 J.; ods; but as regards plain goods, an entire piece, chosen by the custom-house, 
 iT.i - be deducted as a bamplc. Alter this examin&tion, this piece is sent back to 
 the bureau of issue, and the expenses of this transportation, as well as those of sending it to 
 Paris, are defrayed by the owner or consignee of the merchandise. (Circular manuscript of 
 the 18th January, 1837.) 
 
 (23) The minister of finance has decided, the 3d of August, 1S39, that the effect of the 
 article 13, of the law of the 9ih of February, 1832, should be temporarily susjiended, with 
 
 that it shall be again put in force if experience should show its necessity. 
 1 as the right to unite in one package merchandise of different kinds and 
 
 'i ' ' I I ' :cd or not, or wheiher they pertain to one or the other < • ^• 
 
 - -ame package dutiable articles and pmliibitcd articl 
 
 ^ M julations, formalities and general conditions applicai 
 
 J " 1 ho i^uiiiance specify the different kinds and qu^iliiies of merch;r 
 
 '■' . nmoni is composed, and indicate with exactness the quantity of < 
 
 itf d in the same package. (Circular of the lOih of August, 1839, No. 
 • Iftth Julv, 1*<41.) 
 • • |-.!v . ■! ••• • 1 -••■'•^ in the sam. -uV M^.- .'T. 
 ' n of the M 
 
 • .... 1 111- I,;- i\ panoirs 
 
 aoo<i*. Al .,ry, the rcrognized > 
 
 ^ nV the penalties of i! , 
 
 "f?***^*" ilii- J'.»rwar<i..i^ party has engaged himself to uniergo./or tkc ickoli, 
 
 (Dtc. adm. ol the 19ih of Anguit, 1841.) 
 
(24 ) Ttjt' .11 ( (■ i,,,ir,ula " > ' ct ■ . ' ^ ■ 1 , . . > m. l ■ . , r -oribed 
 
 io the above uriiele, are ihoso desigiuitt'd .n ( uuik'tjir.^ A, annu-xtd tu [he ■ uf the 
 
 lith of February, 1832. (Dec. adm. of the 29th of November, 1838.) 
 
 V;i!p t»;is rat«Ioi»ue at the end of this book. 
 
 ' and transitable fluids, article 10, [of the law of the 2d of July, 1839, ia> 
 
 ' I • ( \o. 1, annexed to this book. 
 
 (To complete the security of this first plirrabir. , I | r . sealed 
 
 wiih the kipnet of t lie cnstom-hoiise, wherever there is u. \u i ariiclc being ab- 
 
 stracted, it is also rei;iiisiio to wrap tlie hrst plumb in a ii is then scaled to the 
 
 packaije. Tli--^ ; ■ ■ ' ns are practicable by means of the cM.r.ng which wraps up the 
 whole'. (Cii h of .May, 1319, No. 390.) 
 
 p irk, III. ^ up, to bind, to cover on every side. It is, therefore, requisite 
 
 ; as well as^he second wrapper shiuld wrap up and cover completely the mer- 
 • ;mplo </rtD« of linen sirapi>ed acro!»s cannot be considered as wrappers. (Deo. 
 
 uuiu . I !.e 3d of March, J839.) 
 
 It is * xpi essly recommended to pierce hplea in the an^^lea of the pack%;(es, and to pass 
 i' rniioh them the string of the plumb. The iiBMf lance of plumbing is such that all these 
 pre" utions must be attended to wiib the gro;\ie||t c;iro, nnJ the wiiolo opert-lion mtist be 
 jiorlv.rraed with the rao«»i rigorous aitcuiiou. (Circular of the 22d March, 1832, No. I|312.) 
 
 (26) For" the price of the plumbs, and for the general rales on the pubjeot,* vide No 216. 
 And for goods nor susceptible of being plambed, see article 7 , •' . ' : • • ■ •. 
 
 eerabor, 1814, No. 502. < 
 
 (27) Thus, a load of goods that by law was liable to double plum'^ > 
 plumbs instead of three, as was often done. (Circular No. 1,555.) 
 
 (28) The delay is regulated according to distances, at the rate of one day ; r .. w . j. 
 metres and a half; and this rate is increased whenever it is known that there exist unavoid- 
 able delays in the interior navigation or transportation. (Circular of the 20th of December. 
 1814) 
 
 
 
 ■;ir:»M' 
 
 I. 
 
 
 
 lii36, No. I,.=j35.) 
 
 (•29) The . ' ' 'lown, first. ' \ 
 under what tl , 'n out of 
 
 the date ol •. . if, in con- .ju, 
 
 or the conn I - oris not > lifth, 
 
 whethT • •: ■. a: . V. .lid of tbo 2'..;, J;..» . .i .. ■ 1 t o 
 C'ircuU'r of the 6ih of March, 1824, No. b5().) 
 
 _^ . r which denomination of tarilT the poods come, they m; . uo 
 on ibc (.-ustom-honse discharge, all particulars which will facilitate the. reco^uuion of 
 I'^rchandise. (Dec. adm. of the 27th of March. 1S32.) 
 
 (30) Unmanufactured sulphur may Le- forwarded in vrac, accompanying it, liowover, 
 wiib a plumbed sample (Dec. mini>-t if rl r lOtb of Ju'v l^jC: circiil.ir iiiani;vrr'ii'. of the 
 IHi L ( : . same month.) 
 
 (31) The forwarding o( abstr&cts i.'i i .gr.rd :o ■ <.i<c discharge, ri ii 
 the adrainiblraiion. (Circular (if the IP'.h of Jan ' No. 1,139.) 
 
 It is, however, allowed to o address these abstracts direct ly 
 
 whi'^h they are destined, wlv . ul' this office or iIk* f i-' !;n •«•• f 
 
 .s to render it likely i' ^ would reach t' 
 
 i .r ,;j;h Paris. B^t in this . , o is sent to the ;.u , , i. 
 31st May, 1832, No. 1.322.) 
 
 The mailing of the abstract must be done the same day that the custom-h< 
 
 delivered. ( . ircular o*" t' - 2- ', r-^cn'' r .1 - M > 
 
 Should the abstract r ore the original raahi; 
 
 it most not be made an ; < t" 'l.o iriArs';, or t.' : 
 
 the merchandise in the warehouse, only iht^ 
 ccrti6cate ofdischarge until it has been c 
 ]Oih of SedMtber, 1833.) 
 
 Vide, for^ft franking of the cc . . . ~ 
 
 22 
 
[32j .338 
 
 (32) The principle of the responsibility of the owners has been established by a decisioa 
 of the court of repeal of the 17th of March, 1835, which decided, moreover,- that it is dways 
 
 br the office from whence the goods were despatched that legal proceedings must come. 
 ^Circular of the 25th Mav. 1833, No. 1,487.) . 
 
 No tribunals have power, even when the loss is legally certified, to, exempt the owners 
 from the payment of the duties of entry. (4ct of Congress ofthe 21st pf January, 183Jrj cir- 
 cular No. 1,744.) . i ^' ! " - . ■ ' ■: -'ni' ■ 
 
 The first paragraph of the 4th article of the la^ of the 9th of February, 1832. (No. 516,) 
 that the 8ih article of the law of the 17th of December, 1814, is equally applicable to pro- 
 hibited ooods; only, instead of exacting the duty in case of certified loss, the custom-house 
 9haU claim the value only of th?, loSit. article. (Dec. aj^ra. of the 1 Jth of March;, 1839.) 
 • " , • ! '. . . ■ i. ;.i .-. ••)■,( . ; • - .5T u 
 
 (33> Goods ore not acknowledged as damaged unless the damage has been ireally ascer- 
 tained by the officers oi the cusiom-house, and valued by a board of examiners in the usual 
 manner, To wii: ' « . 
 
 1st. The examination must be expressly deniahded by the forwarding party, who is int6r. 
 ested in obtaining it, and who^ must beforehand make a declaration of the existence of the 
 damage, and to what amount. ' ' - 
 
 2d. The examination shall be madfe tlgptro experienced persons, appointed, one by the 
 enslom-houie and the other by the for^a||^ng party; and in case of need, the casting vote 
 shall be given by a third* experienced person, (export,) appointed by the tribunal ol com- 
 merce, designated in article 3, statute 8, of the law of the 22d of August, 1791, for an anala- 
 gons case. , ^ 
 
 3d. The perirtanent under inspector and the examiner designated shall assist at the pro- 
 ceedings of the board of examiners, without the right of giving an opinion, but as supervi- 
 sors, aT-.d to be able to testify to the administration as to regularity of the proceedings. 
 
 4th. Should the decision of the board considerably reduce — say more than one;^tenth— the 
 amount of damage stated by the owner of the property, it is proof of an attempt to defraUd 
 the revenue, which must be duly stated, in order to institute legal proceeding?. , 
 
 5th. The result of the examination must be inserted in the custom-house discharge, as 
 well as in the abstract, (Circular of the 18th of July/ 1828, No.. 1,111.) 
 
 (34) Should damaged goods be presented at the office of issue ^Arithout any mention being 
 made of the damage on the custom-house discharge, the officers must first endeavor to dis- 
 cover the origin of the dara;ige, and ^ben to examine with great care whether it could haVe 
 occurred dunng the transit. If, after this examination, they are perfectly convinced that 
 the goods are the same from the office of departure, (bureau de depart,) they will then limit 
 themselves to exactly the duty of entry only. But should ciiGum>tances and the character 
 ofthe damage lead them to believe that there has been effected a substitution of other goods, 
 lie fraud must then be certified and prosecuted. (Dec. adra, ofthe 11th of October, 1832.) 
 
 (35) Article 9 of the law ofthe 17th of December, 1814, is applicable to prohibit,ed goods, 
 iu virtue of article 4 of the law of the 9th of February, 1832; but its application never takes 
 place in any case without the special instructions of the administration^ (Dec. adm. of tho 
 16th of September, 1839.) / • 
 
 (36) The custom-house discharge must not designate* this office; it is sufficient that the 
 
 " ' ■ 1 f hould pre.sent himself at an office of the second line situated on the road he it 
 
 (Doc. adm. of the 22d of May, 1839.) 
 ^ . iii. ilio administration have authorized the issue of the merchandise by ariother point 
 than that indicated on the custom-house discharge, tho receiver at the office of tht^ 
 .frond lino must not refuse to recognize tho iJenliiy qf tho cargo pr load, and to affix his cer» 
 • tho custom-house discharge, when tho conductor does not happen to be on tho rolid 
 U to tho point of issue from the kingdom indicated on the manifest, (Dec. adra. o( 
 t;a- . ^ , ■ , . r, 1841 ) ■ _ ' 
 
 T ivinji the custom-bouso diychargo is not sufficient cause to refuse the ioer* 
 
 ' I icle 12 of the law of the Uth ol February, 1832. (Dec. adm. of the 
 
 I t ■■ ' • 
 
 ,1 '1 in one custom-ftouso discharge must be presented (ogothcr. (Deo. 
 adiii oi dupleubor, \S^U) 
 
 I go has not been cerlificd (vize) hi an office of th» 
 ;i d by process verbal, (proccs verbai,) and no direct a©- 
 liirior; only the clork .'•hall ini,o. L in iho o«lific to of dis* 
 Unrirr rcf trvution of all the rights of the c^m^ul ration re- 
 ' - *o fhr )*. p'fif custom-hovsc duclimfl^Mt the cffia 
 
[32j 
 
 of the it. c Id /i -Jt . I'dis 
 of dcpariure. whea nro<T 
 wartlii.L' ni'>r>-hnnt and hi 
 incr. hunrr an a 
 
 Mr' . •lii of Au::n«;' 
 
 W'l : thu clerks 
 tlicy i I! 'im the con- 
 tinn lo^ainst rho onn i 
 
 Thi3 ccrtitii'ato ( i 
 therefore, in th«) <• > 
 lo have, in ail<l 
 overseer of the m j . . 
 
 rtuo of the f-jr 
 payraen» o!' u- ^ . . u li<; k-.^, < r.wuu tht 
 •r of th6 goods. (Circular of ihe 23d o 
 ) 
 
 is not certified, 
 ly bring an ao- 
 ii.er, iNu ],;idl. 
 
 always be ?i;(ned by two persons^ 
 . 1^ 1... (.I l l . i ilian iho receiver, it will be rtqaired 
 signalurei of the brigadier, of the uoder brigadier, or of an 
 
 (38) The receiver of the otistftm-!. rc ihe tr<V)tl- 
 
 croi' ' ' •■ '' I'li'' - •" ' ' ' • • • •: ■• uiid dis:.' 
 
 du:\ 'iiout il bei' 
 
 amh H, \ bL-1 .'rcli;uid hn iiic rL'iinSMrseiii.-'tiC, u<)v to liiMiiah any other 
 of t !r creditor. (Circalar of the 17th of June, 1834, No. 1,444.) 
 
 (39) Vide the complete text of this article at No. 417. 
 
 ' ' . ■ ' 
 
 (40) T' n house of issne is the '- i'' • ifcdon the custon _c. li is 
 
 expressly lo the clerks of all f> ': under pon;iliy ' :iioval, to 
 
 deliver clmh. ■ tM:M 'i,ir^'> . nnlf ss the uMiiiiniitration should havt- <;i;iriit 'l ;i (larticntftr 
 
 permission to i -ue or ( f destination. (Circulars of the 7th of May, 1816, 
 
 No. 21, and ol L e u. i . Iji lar , 1832, No. 1,304.) 
 
 (•10 The cord of the outside plumb may break by accident; but when the inside plumb it 
 
 also broken, it is 
 goods. S!ii'u!<l ill' 
 tr,.::-'' ■ 
 t 
 
 il that there bus been taujporing with or sub.«tiiuiion of the 
 thisciise, have any doubt as io the origin of the g»'ods, the 
 I' ■ 1 nplo is forwiirdod to the administration, to b'j submitted 
 ' I S. (Dec. adai. of the 12ih of June, lS2(i.) : 
 -I may, iiowever, be permittic' ntnlor '.\:v <\\mp co'vlir'rn*- 
 
 which are pariicularly applicable to lost samples. (No. 497 ) 
 
 (42) The examination takes place on the receipt of the cusLom house d^cliar^c, and the 
 rc-expoiT.Tf ion is erinsummnrrd in virtue of the engagements subscribed loAt the (•ustom. 
 housed ! ; i r required by the consignee, at s>ea-poris, that he should state 
 
 by what iintry the goods are to be exported. (Circular of the llih of 
 
 Marf'i. 1 
 
 A d in iho same custom-house discharg resented together xi 
 
 the . .. adra. of the lift of September, 1841.) 
 
 (I 
 
 CXilii. 
 
 A, 
 
 of III 
 
 I or transportation rbast be made bylho d. 
 
 (Higgling trade are absolutely forbids 
 ,Ki i;,.L .u^cl;^.^ .1 the 19il^of January, 1838 
 
 (44) Atseup TT^-. th-^ 
 is OQ this doci: 
 
 of the goods, 
 
 March, 18355, iNo. 1,jj4 
 
 (45) Vide, for tl.r 
 examination, No. A'.' 
 not immediately ou . 
 
 216, f<jr the plumbing at the offices (f i.- 
 
 lor. 
 a of 
 
 1- of 
 are 
 
 «r triflinjr 
 
 (46) Should there be any p«n 
 it may be, is stated in a veibai proccbb. A t 
 arc forwarded to the administration under*lho ' 
 
 to pi - : !• (v ilcular ■ ' ' ' ' 
 
 'i iig 'A' an !i 
 
 liab.i i< ■ sHincduty, V . • - : , 
 17th of June, 1829.) 
 
 Vide No, 505 !or ihe darriaged merchandise. 
 
 In order to fori.ish the parties forwarding and itie consignees with the means uf prosecu- 
 ting the carriers, the clerks cf the office of issue inscribe and certify on the w:iy bills, which 
 they have a right to examine, the result of their examination, whenever they are of a nature tt 
 
 r of the same nature and 
 • Irn. of the 
 
[3-2] 
 
 340 
 
 be prosecuted at the cffice of departure. (Circular of the 25th of September, 1829, No 
 1,181.) 
 
 (47) By thp ferm? of article 9, statute 3, of the law of the 22d of August, 1791. and of th<3 
 article 54 of the law of the 8th Fiorial, year 11, goods presented at the office of issue are 
 liable to seizure if they are not identically the sarae as those described on the custoni -house, 
 discbarge. (A. of C. of the 19th of Noveraber, 1834 ) 
 
 It occurred, for instance, that twelve boxes of crushed sugar were forwarded in transit. It 
 was slated on the custom-house dischar^je that the. sugar was whitej when it reached iti 
 destination it was discovered that the sugar was brown. The custom-house made an attach- 
 ment. The first board assembled to judge the case granted a replevy, as the statement that 
 the suirar was white being superabundant, evinced no fraudulent dejsign; that the species and 
 quality were alone to be stated, according to the rules of the tarifl', to make the declaration 
 valid; and that Ciic requirements of the law were fulfilled by stating the sugar to be crushed. 
 Bat the court of repeal has decided that the recognizance signed by the interested party, and 
 the cnstom-house discharge delivered to him in consequence, are correlative documents, 
 which being legally binding on the administration, and that it .canuot withdraw itself from 
 its responsibility. (Circular of the 21st of December, 1834.) ' ; • 
 
 (48) Or if tl\e articles are prohibited, their simple value. (Dec. adm. of the 11th of 
 March, 1839.) • : '.\ 
 
 The payment of the duty, or the value, is made at the oflice of departure, in consequence 
 of the vecognizance entered into there. But the administration has the right to remit the 
 duty where the deficit does not amount to much, and that, it is occasioned by the natural de- 
 siccation occurring during the fransportaiion, and particularly in certain seasons. (Circular 
 of the 10th of March, 1818, No. 373.) 
 
 The proportion of the deficiency is ascertained by weighing each package separately. 
 (Same circular.) 
 
 Deficiencies that are evidently not owing to any fraudulent intentions, are simply entered 
 on the custom-house discharge and on the act of discharge. But when there has been any 
 subtraction, even when less than one-tenlh, it must be verified by a process verbal, and will 
 render liable the application of the piins and penalties predicated in article 5 of the law of 
 the 17',h of DecCii^ber, 1814, or in article 6 of the law uf the 9tb of February. 1832, accord- 
 ing to whether the articles in question are dutiable or prohibited. (Circulars of the 16tb of 
 May, 1818, No. 396, or of the lOih of October, 1832, No. 1,351.) 
 
 (49) Vide,4n table No. I, the enumeration of trans-i table liouids. 
 
 Should the deficiencies in oil or in other liquids be discoverecl to be owing to illicit subtrac- 
 tions etiec ted in the course of their transportation, the pains and penalties predi -ated in tho 
 general laws become appHcable. (Circular of the 24lh of July, 1836, No. 1,555.) 
 
 (50) The transit of slates is authorized through tho river offices St. Menges and Givot, 
 {Jrdinnes ) (Law of the 2d of July, 1836, article JO.) 
 
 Each of these offices have the right to tran!^mit•in transit to one of the two others, slates 
 for tran.^it. . (Dec. adm. of the 12r.h of November, 1835 ) ' „ . 
 
 It being impossible to plumb slates, by virtue of the 7th article of the law of the 17th i 
 December, J«14, it is requi-ed that they be entered, examined and enumerated on the cus- 
 lom-hou.sc discharge by number, value, and accoiding to tlie dimensions admitted by the tariff 
 in regard to hlaies imported by sea. (Dec. adm. of the 26ih of October, 1835.) 
 
 Cordon OryiCE, (^Bureau de cordon.) — By a decision of the minister of finance of tho 
 2lii of August, 18^9, the cordon office is open to the transit of the following goods: 
 
 Silk ir rn,-r„,u<: 
 
 ' ! raw, and dressed; 
 
 _ iii.blea bed, dyed and carded; , 
 
 or of the first melting, flattened and bamracn^d; 
 ( • I , with zinc alloy, of the first melting, flattened and hammered; 
 Lead ; 
 
 /if.- v lth the exception <■(" n .t 1 ' .^r'nc-l; 
 Miened or hanni 
 
 oxc«p(iu|; (hone that are prohibilciii 
 
341 
 
 [32] 
 
 Pep)>«r atni pimento; 
 
 Clovcj., 
 Cinnamon ; 
 
 Dye and oahinet wood<; 
 
 Cotton wi>ol; 
 
 Gum; 
 
 Re^in; 
 
 Raw hiilcs; 
 
 Raw wool, 
 
 Horns ; 
 
 Table fraita. ami (»le;i;7inoi:^ fniit-^. 
 Olive oil; 
 Tow and hemp 
 
 The transit of these goods is cflectod under the usual general regulations; only goods en- 
 teritis or issuing through the cordon can only use the route of tTie river Rhone; and their 
 transportation on that part of the river comprised within the radius of the castom-houitesj 
 mnst be by steamboat. (Circular mannscript of the lOih of October, 1839. 
 
IK: 
 
 I 
 
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