THE HONG KONG GOVERNMENT GAZETTE, JANUARY 15, 1932.
15.-(a) Any loss or contraction of dutiable goods due to natural causes or unavoidable accident, or to leakage, breakage, deterioration, or loss of moisture or dust, not due to any negligence or default on the part of the person in charge or his servants, shall be deducted from the stock total of such goods and no duty shall be charged there- on if such loss is reported to a revenue officer as soon as it is dis- covered and is certified by him, after examination, to be a loss as aforesaid.
(b) All goods received into a licensed warehouse shall be deemed to be of the weight and measure reported unless the shortage, if any, on entry into such warehouse has been certified by a revenue officer.
(c) In the case of liquor stored in casks, the maximum amounts which shall be allowed for loss by evaporation shall be as under:-
1.-Beer. 4 gallons per hogshead.
II. - Wine.
In casks of:-
less than 20 gallons content
20 gallons and less than 65 gallons 65 gallons content and upwards
111.-Spirits in casks under 80 gallous.
Time in warehouse
not exceeding.
For each year or part of a year.
gallon. 1 gallon. .2 gallons.
Special Allowance.
Ordinary Allowance.
2 months
3
per cent.
3
per
cent.
6 months
.5 per cent.
4 per cent.
1 year..
.6 per cent.
and 3 per cent
for each suc- ceeding year.
5 per cent. and 2 per cent for each suc- ceeding year up to the 5th,
Such special allowance shall only be granted where some definite defect in the cask is certified by a revenue officer after inspection.
16. (a) Every such warehouse shall be lighted and ventilated in an efficient way to the satisfaction of the Superintendent.
(b) Every such warehouse shall be maintained in a good state of repair, and all doors, windows, bars, bolts, hinges, fastenings and locks shall be periodically examined and kept in good order, to the satisfaction of the Superintendent.
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(c) Every such warehouse shall have the words "Bonded Ware- house No.
painted up legibly on the outside in letters and Chinese characters at least 4 inches high, together with the word "Liquors".
(d) In every such warehouse a sufficient space shall be maintained free of any encumbrance in the best lighted part of the premises for the purpose of examination of packages by the inspecting officer.
(e) Office accommodation with the necessary furniture and writ- ing materials shall be provided for the use of the inspecting officer. Such office shall be efficiently lighted at all times.
17. No smoking, naked lights or matches shall be allowed within the premises of any licensed warehouse.
18. All lamps used on the premises of any licensed warehouse must be made of substantial metal, the glass being protected by metal guards.
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