108 WAREHOUSES IN FOREIGN COUNTRIES. times much longer. Tobacco deteriorates if left in bond longer than one year, but the length of time in which it does remain in bond varies according to the class of tobacco, the kind of leaf, etc. Two years may be said to be the maximum period during which any kind of tobacco remains in bond. Americans make very little use on their own account of Liverpool warehouses, whether for dutiable or nondurable goods, as most of the importations from the United States into Liverpool are either owned by or are under the control of British merchants. While this is the largest foreign market in the world for American tobacco, on which there is a high rate of duty, the tobacco is owned by British subjects. Some years ago Americans used to send American whisky here to be stored, but this is not done now, as there is little or no market in this country for American whisky. All nationalities are treated alike in Liverpool by the customs authorities and by those owning the warehouses, including the Mer sey Docks and Harbor Board. All merchandise is removed from the ship to the warehouse by means of carts or lorries drawn by horses, as a rule, although recently steam automobile wagons have been coming into use. The carriage of goods in Liverpool is a serious item of expense. The horses used are claimed to be the strongest draft horses used any where—certainly the loads they haul are immense. There are ample cartage facilities. The cost of haulage varies so much that no ap proximate figures can be given. Some of the warehouses are in close proximity to the docks, and the cost of transportation is compara tively small. Others are at a considerable distance from the docks, and then the cost is materially increased. There is a railroad run ning the length of the docks, and quite close to them, which does con siderable haulding of goods in transit from one dock to another. Negotiations are now pending between the dock board and the rail road companies with the view of having tracks run right to the docks to facilitate the transfer of goods. In the large bonded warehouses customs officers are Continually stationed during official business hours. At the smaller warehouses customs officers attend only when their services are required or at times they deem advisable. Tn all cases bonded warehouses or rooms, as the case may be, are fitted with what is known as a " Crown lock,” to which the key is held by the customs officer in charge. The ware houses or rooms are also fitted with a duplicate lock, the key of which is held by the ow ner. Thus the owner of the warehouse or room can not gain admittance during unofficial hours without the attendance of a customs officer. Occasionally the customs officers challenge the stock in a bonded warehouse. The customs officials’ record contains entry of all goods stored and removed from a bonded warehouse. If the customs officer has any doubt about the quantity , say of wines or spirits contained in a particular cask, the contents are measured. The quantity found therein is then compared with the official record. A warehouse owner or keeper must, before the warehouse is approved by the customs authorities, give a bond, and this, together with the fact that his license will be forfeited if any pilfering is found out or any infraction of the law takes place, makes him very careful. The result is that there is very little pilfering from bonded warehouses in Liverpool.