2.
15
This practice would appear moreover
to approximate to that of the Board of
Customs and Excise in Great Britain, where
the Board accept as evidence of the age of
brandies imported from France a declaration
made by the shipper or other responsible
person, provided that the signature is
attested by a British Consul or by a Notary
Public and afterwards legalised by the
British consular officer of the district in
which the notary resides, or a declaration
made before a Mayor whose signature is
legalised by a British consular officer, if
the declarant resides in a town at which there
is no British Consulate. Declarations on
behalf of a firm are normally required to be
made by a partner, and on behalf of a company,
by a director. It is further stated that
the Board of Customs and Excise do not
require the actual age of the brandy to be
shown in the declaration so long as it is
expressly stated that the spirits are three
years old, and that no part consists of
spirits/