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to the factory takes up all permits, satisfies himself by examination of the permits, of the Tobacco itself and of the Manufacturers' Entry Book that everything is in order, and then makes up an Official Account distinct from the Traders' own Entry Book, of particulars of all tobacco received.
The entries in the Manufacturers' Entry Book, together with the official permits, provide
Satisfactory evidence of the origin of the leaf received into manufacture, and while the Traders' records of actual manufacture are not required to be kept in any prescribed form, they must make it possible to trace any consignment of manufactured Tobacco, Cigars or Cigarettes back to a particular manufacturing operation, and must show clearly the proportion of non-Empire and Empire leaf used in each operation.
Manufacturers work out of Bond in this country with duty paid leaf, but Officers of this Department are empowered at all times to visit the entered premises of a manufacturer and to examine his stock with a view to preventing the illegal receipt of Tobacco or other revenue irregularities. The principal safeguards against fraud are the accounts kept by this Department and the Traders, together with the general surveillance of the Surveying Officers, and a percentage check in detail of drawback claims. These measures are considered adequate for the protection of the Revenue.
The Under Secretary of State,
Colonial Office.
I am, Sir,
Your obedient Servant,
James COOR