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18. The entrances to the portions of the premises in use for the storage of dutiable oils shall have strong doors so constructed that when shut they cannot be lifted off their hinges. The doors shall have proper fastenings for securing them with revenue-locks. All fastenings for locks and hinges shall be so constructed that they cannot easily be removed. The windows shall be of sufficient number and size to ensure reasonably good lighting and ventilation, and shall be suitably secured with stout wire mesh, shutters and bars.
19. The person in charge shall not permit any samples of dutiable oils to be drawn, or any containers to be opened for any purpose, except in the presence of a revenue officer.
20. No person not in the employ of the person in charge shall be allowed entrance to any bonded floor, unless accompanied by a revenue officer.
Licensed Warehouses.
1. In these regulations, "container" shall include any tin, drum, barrel, cask, case, receptacle, tank or other thing in which dutiable oils are placed for the purpose of carriage, consignment, exportation or storage.
2. Applications for licences shall be made to the Superintendent. Licences shall be in the Form No. 2 in the Second Schedule.
3. No structural alteration to any licensed premises shall be made without the permission in writing of the Superintendent.
4. No cargo may be stored in a licensed warehouse other than dutiable oils.
5. All dutiable oils stored in a licensed warehouse shall be stowed in such a way that easy access may be had to any portion thereof.
6. No licensed warehouse shall be open for the receipt or delivery of dutiable oils between 4.30 p.m. and 8.30 a.m., or on Sundays or public or general holidays except with the permission in writing of the Superintendent, who shall be entitled to charge a fee not exceeding three dollars for every hour or portion of an hour in which such licensed warehouse shall be open before 8.30 a.m. or after 4.30 p.m., or on Sundays or public or general holidays.
7. Every licensee shall, immediately after any dutiable oils are received into or removed from his licensed premises, make due entry of such receipt or removal in a stock book in Form No. 17 in the Second Schedule. All entries shall be made in English unless the Second Superintendent, in any special case, shall give permission for the use Schedule of Chinese.
Form 17.
8. Every licensee shall, not later than noon on every Monday morning (or on the following day if Monday is a public or general holiday) furnish to the Superintendent a return in Form No. 18 in the Second Schedule, concerning all dutiable light oils stored, received Second and removed during the then previous week.
9.-(a) No container of dutiable oils shall be opened except in the presence of a revenue officer.
(b) No samples shall be drawn except in the presence of a revenue officer, and duty shall be paid on all samples removed from the ware- house.
(c) Any deficiencies discovered on examination shall be reported within twenty-four hours to the Superintendent.
(d) No empty container shall be stored in the same place as dutiable oils.
(e) Where the contents of a number of containers of one kind of dutiable oils in the same consignment are found on examination to be deficient, full containers shall so far as possible, be made up from the partially empty containers, and the completely empty containers shall be removed at once from the premises.
(f) All empty or broken containers, and all packing, and other debris shall be removed daily.
Schedule Form 18.