Cap. 41 Art. 39Taking account of spirits on arrival at warehouse.

(1) On the arrival at a spirit warehouse of any spirits required to be warehoused therein under the provisions of this

Ordinance, the officer in charge of such warehouse may take an account of the quantity by weight and strength of such spirits, and may enter such account, together with the mark and number of each package containing the spirits, in a book to be kept by him for that purpose.

(2) The said officer shall give to the distiller or his agent a certificate under his hand, specifying the mark and number of each package and the several particulars ascertained by him, with an indication of the day, month and year when such spirits were warehoused, the date and number of the certificate under which such spirits were received and the name of the distiller who granted the same.

(3) If the quantity of spirits at 57° Gay Lussac in any package received at a spirit warehouse is found to be less than the quantity of spirits at 57° Gay Lussac sent out of a distillery to the spirit warehouse, the distiller shall become chargeable with duty on such deficiency at the rate of duty leviable on spirits taken out of bond for consumption: warehouse:

(a) two litres of spirits at 57° Gay Lussac per centum for the first week;

(b) one half litre of spirit at 57° Gay Lussac per centum for the next two weeks; and

(c) one litre of spirit at 57° Gay Lussac per centum per month for the remainder of the period until the spirit is warehoused in the spirit warehouse.

(4) Such duty shall be payable on the demand of the Comptroller.

(5) If such duty remains unpaid for six days after such demand has been made, the distiller shall become liable to a fine (multa) not exceeding forty-six euros and fifty-nine cents (46.59), and all the spirits warehoused in the name of such distiller may be retained by the Comptroller in satisfaction of such duty.