bonded warehouse, and if necessary, more than one may be so assigned. The proprietor of each bonded warehouse shall pay, monthly, to the collector of the port, such sum as may be an equivalent for the estimated expense of maintaining the requisite number of storekeepers in charge of the merchandise in such warehouse, but in no case less than the authorized pay of such storekeepers while so engaged; and in the last month of the fiscal year he shall pay only such sum as will equalize the receipts and expenditures of the year.

All labor shall be performed under the supervision of the storekeeper in charge, and if any one storekeeper has charge of more than one warehouse the payment required from the respective proprietors shall be equitably proportioned among them.

ART. 974. The rates of storage and labor shall be agreed upon between the importer and the warehouse proprietor, but in case of disagreement the collector may, with the consent of all parties in interest, determine the rates to be charged, and in such cases, no merchandise shall be delivered to the importer until he has paid the charges there

upon.

The proprietor, and not the collector, is responsible for the safe-keeping of the goods stored in any bonded warehouse, the Government being concerned solely for the security of the revenue.

OFFICERS IN CHARGE OF WAREHOUSES.

ART. 975. A superintendent of warehouses will be appointed at ports where the business may require such an officer, whose duty it shall be to supervise the proceedings at the several bonded warehouses by visiting each of them frequently in order to insure the promptness and efficiency of the storekeepers, the accuracy of the books and reports, and the observance of all official orders and regulations. He will promptly report to the collector any irregularities which may occur.

He will carefully note the condition of the warehouses as regards cleanliness and safety, and will see that merchandise is properly and conveniently stored.

ART. 976. When a deputy shall be designated by the collector to take general superintendence of the warehouse business, he shall be deemed ex officio "storekeeper of the port." The warehouse superintendent and storekeepers at the several stores, with the clerks employed on the warehouse accounts, shall be under his immediate direction, subject to the supervision of the collector.

T. D. 12091.

ART. 977. All bonded warehouses and public stores, including those occupied by appraisers, where there are such, will be placed by the collector in the custody of storekeepers, who will always keep the keys thereof in their own possession, and personally superintend the opening and closing of the doors and windows. They will be required to be in constant attendance at the stores from 8 o'clock a. m. to 5.30 p. m., except during the time necessary for meals, not exceeding one hour at noon, when the stores will be closed. Collectors may extend the hours of attendance in any special instance according to their discretion.

They will not permit goods to be received, delivered, sampled, packed, or repacked, except in their presence or the presence of some person designated as an assistant by the collector, nor without a written order from such colSec. 7874, R. S. lector. They will keep accurate accounts in detail of all goods received, delivered, and transferred, and of all orders for sampling, packing, and repacking. They will also make daily returns of all goods received and delivered, and also the permits for delivery of the same, which returns, other than those made by storekeepers of stores owned or leased by the Government, must be certified by the proprietor or his agent as correct, and will inform the collector or warehouse superintendent of any infraction of the warehouse regulations.

R. S. 2636.

ART. 978. Storekeepers in charge of stores of class 1 will keep accounts of all labor performed therein, and their records will certify the nature and amount of such charges. They will also keep pay rolls of all persons employed in such stores. They will not be permitted to receive any reward or gratuity from any source in addition to their pay from the United States.

ART. 979. No storekeeper shall be allowed to have under his charge more than one warehouse of class 3, but when expedient one storekeeper may have charge of more than one warehouse of classes 2, 4, or 5. Collectors at ports where there are two or more bonded warehouses shall at least once a year, or oftener as he may leem it expedient, transfer storekeepers from one warehouse to another. Every storekeeper when transferred shall furnish the collector with an inventory of the goods in such warehouse; and his successor, immediately on taking charge, must, as fully as possible, verify the accuracy of the stock books of his predecessor and report the result to the collector within ten days from the date of his

taking charge. Should any discrepancy be found in the accounts of the storekeeper transferred, the collector shall investigate the case and report the facts to the Secretary of the Treasury.

ART. 980. The storekeeper in charge of each warehouse will keep a correct account of receipts and deliveries of all goods received and delivered, specifying in detail the original and warehouse marks and numbers; description of packages and contents; date of receipt; by what vessel, or from what place, and the charges, if any; and whether warehoused or unclaimed; date of delivery; date of receipt of permit; and to whom delivered. An index will be kept to this book, alphabetically arranged by the names and nationality of the vessels. In this account the entry for receipts must be in detail, specifying each package; and when any part is withdrawn, the entry of delivery should be opposite on the same line, so that the goods remaining in store can be found by reference to the alphabetical index, and the name of the vessel by which imported.

Where the public store owned or occupied by the Government is also used for general storage of merchandise, the charges for storage must be collected at the time the duties are paid on the packages withdrawn.

ART. 981. Goods shall not be delivered from warehouse except on a permit signed by the collector and naval officer, and indorsed by the clerk in charge of the general storage books at the custom-house, to show that he has entered it in his books, and the further indorsement of the cashier as evidence that the custom-house charges are paid. Permits for unclaimed goods in private bonded warehouses will not be acted on until all the charges on them due the warehouse proprietor have likewise been paid.

ART. 982. Duty-paid permits shall be presented to the storekeeper in charge of the warehouse in which the goods are stored as soon as practicable after their issue; and in case such presentation is delayed longer than thirty days from the date of the permit, such permit shall be canceled and a new permit issued on application.

Goods in bonded warehouses are subject only to the orders and decrees of the United States courts.

§ 3. BONDED MANUFACTURING WAREHOUSES.

ART. 983. The following regulations, relating to the establishment of bonded manufacturing warehouses, are prescribed for the guidance of customs and internal-revenue officers and others.

Sec. 934., R. S.
T.

D. 16896. 17720,19340,19378.

T.D., 15442.

ART. 984. Such warehouses shall be known and designated as bonded manufacturing warehouses or bonded warehouses, Class 6, and shall consist of an entire building, which shall in no case be adjacent to a building in which any similar business is conducted. Such warehouses can be established only at customs ports, and shall be used solely and exclusively for the purposes for which they are bonded.

ART. 985. All articles, manufactured in whole or in part of imported materials, or of materials subject to internalrevenue tax, and intended for exportation without being charged with duty and without having an internal-revenue stamp affixed thereto, shall, in order to be so manufactured and exported, be made and manufactured in bonded warehouses similar to those known and designated in Treasury Regulations as bonded warehouses, Class 6: Provided, That the manufacturer of such articles shall first give satisfactory bonds for the faithful observance of all the provisions of law and of such regulations as shall be prescribed by the Secretary of the Treasury.

ART. 986. Application for the establishment of such bonded warehouse shall be made to the collector of customs at the port where situated, describing the size, construction, and location of the premises, and setting forth the manufacture proposed to be carried on in the same, stating the kinds of materials intended to be stored and used therein.

ART. 987. This application must be accompanied by a certificate signed by the president or secretary of a board of fire underwriters, where such board exists, and at other ports by the proper officers or agents of two or more insurance companies, that the building is a first-class warehouse, according to the classification of insurance officers at that port.

ART. 988. The collector will thereupon direct the superintendent of warehouses, or other officer designated by him, to examine the premises and report in writing the particulars relative to the location, construction, and dimensions of the building, and all other facts bearing upon the subject.

ART. 989. On receipt of such report, the collector will transmit the same to the Secretary of the Treasury, together with the application, the insurance certificates, and his own opinion relative to the propriety of the establishment of such bonded manufacturing warehouse.

ART. 990. If the reports be satisfactory, the application

will be granted, whereupon the owner or occupant will be notified by the collector to enter into bond in the form prescribed in article 965.

ART. 991. Similar proceedings shall be had as required for bonding a store of class 2, except that the bond must be executed in triplicate, in such penalty as the collector shall consider proper, and subject to the approval of the Secretary of the Treasury.

ART. 992. This bond will be sent to the collector of internal revenue of the district, who, after approving the same, will forward it to the collector of customs, to be transmitted by him to the Secretary of the Treasury for his approval. When approved, one copy will be retained in the Department and two sent to the collector of customs, who will deliver one to the collector of internal revenue.

ART. 993. Bonded manufacturing warehouses shall be in the custody of the collector of customs, and placed in charge of a storekeeper, whose salary shall be paid monthly to the collector by the proprietor, and the same means are to be used for securing the custody and safe-keeping of the goods therein as apply to other bonded warehouses.

21799.

ART. 994. Before commencing business the proprietor of any bonded manufacturing warehouse shall file with the Secretary of the Treasury a list of all the articles intended to be manufactured in such warehouse, giving the specific names under which the articles are to be exported, and under which they will be known to the trade, and stating the names of all the ingredients entering into the manufacture of such articles, with the quantities of such ingredients or materials as may be dutiable or taxable. Proprietors of such warehouses are required to conform T D. 18278 strictly to the formulas filed with the bonds, and in no instance shall an article be permitted to be manufactured in or withdrawn from the warehouse which does not contain all the ingredients and in the quantities specified in the formula for the manufacture of such article, or which contains any other article than those specified in the formula. Articles manufactured for export shall be marked in strict accordance with the formulas and with the trade name of the goods, and may be marked, in addition, with such insignia or name as may be indicated or desired by the purchaser, provided such additional marking shall in no manner conflict with the requirements of the formula or afford opportunity to mislead purchasers.

ART. 995. All bonded manufacturing warehouses shall have a portion thereof properly separated from the