Secretarial practice

Bibliographic data

Monograph

Identifikator:: 1828236004

URN:: urn:nbn:de:zbw-retromon-249926

Document type:: Monograph

Title:: Secretarial practice

Edition:: fourth edition

Place of publication:: Cambridge

Publisher:: W. Heffer & Sons Ltd

Year of publication:: 1930

Scope:: viii, 987 Seiten

Digitisation:: 2022

Collection:: Economics Books

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Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: Chapter XXVII. Agenda and minutes

Collection:: Economics Books

GERMANY: HAMBURG. 57 goods intended for consumption within the customs district and those partially or wholly for consinnption in foreign countries, (c) Credit warehouses, when the goods are intended for consumption within the customs district, and are stored only for the purpose of securing the customs duty due or credited upon them. Private warehouses are allowed to be maintained only by parties who keep a proper set of commercial books, who enjoy the confidence °f the customs authorities, and who personally reside in the town where the warehouse is situated, or have residing there a duly accred ited representative. Che space in the private warehouse must be arranged in such a manner that the goods can be stored there separate and apart from other goods. In warehouses which are jointly locked by the cus toms authorities and owners, the partitions must be of such a nature that no goods can be placed in or withdrawn from the storage space Without the opening of the official lock, or the easily detected damag ing of the inclosing partitions. fhe official customs locking is done with special patent locks, which the customs authorities furnish at the expense of the warehouse owner. Private warehouses must, if under lock of the customs authorities, always be kept under the private lock of the warehouse keeper or owner. The owner of a private warehouse is responsible for the customs duties on the goods entered, and, in “ credit ” warehouses, these duties are levied according to the weight of the goods at the time of their receipt without regard to any diminution or damage which may arise during their storage through natural influences or accidental occur ences. The same rule applies to “ transit ” and “ division ” ware- louses not under lock of the customs authorities, so long as it is not Proved that the duty has been paid at some other place, or that the goods have been entered at some other private warehouse, or, finally, uat they have been exported. floods intended for entry in a private warehouse are, as a rule, examined at the custom-house from which their transportation to ne private warehouse under joint lock of the customs authorities must be controlled. The chief of the office may decide whether the ^Patching can take place at any other place, and whether fhe ware house owner has to pay the customs authorities for this concession, an <l, if so, how much! " P°r each “transit” and “credit” warehouse a special account is (¡poned at the custom-house. The entry and writing off of the goods ? r transit” warehouses under joint lock of the customs authori- l0i h and for “ division ” and “ credit ” warehouses is done according o the net weight, or if the goods are dutiable on their gross weight, i Wording to the gross weight. Goods which are dutiable by the piece mitered and written ofl according to their number. The customs c majorities may at any time make an examination of the warehouse. o y le time during which private warehouses under joint lock of the ( ustems authorities may be kept open is determined by the customs n ,C \ ^ not exceeding 3 marks (71 cents) per officer per day lay be collected from the warehouse proprietor for the watching of u Warehouses during the time they are open. As a rule goods may be stored only six months in “ credit ” waro- °uses. Exceptions may be made by authority of the customs office,

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