AUSTRIA-HUNGARY : TRIESTE. 
11 
crowns ($129,920) represent, respectively, expenditures for hydraulic 
and for electric appliances. 
SERVICE. 
The warehouses serve as depositories of foreign merchandise sub 
ject to duty but not yet entered, until such goods are entered, trans 
ported under bond to another customs district, or reexported ; also for 
the storage of merchandise subject to an octroi, or city tax, until such 
tax has been paid or the goods have been shipped out of the city. 
Parties depositing merchandise are entitled to a receipt, or certifi 
cate of deposit. This receipt consists of two separable parts, (1) a 
certificate of ownership, and (2) a pawn certificate (here commonly 
called a warrant). This receipt, as well as either part of it. is nego 
tiable. Each part must contain (1) the date of issue, and the name 
and location of the warehouse; (2) the signature of the manager or 
responsible agent; (3) the serial number of the deposit book; (I) the 
name and address of the depositor; (5) a full description of the goods 
deposited; (6) the amount for which these goods are or will be in 
sured, and the name of the insuring company; (7) the period of 
deposit, if already determined; (8) a statement as to whether the 
goods are subject to customs duty, excise, or octroi tax. 
The warehouse is obliged to permit the inspection of goods and to 
allow samples to be taken at any time by parties holding either part 
of the certificate. Goods on which a receipt has been issued can not 
be attached or taken for security, but the negotiable receipt, if still in 
the hands of the debtor, may be attached instead. The warrant of a 
receipt so attached is then no longer negotiable. 
When a receipt or an essential part thereof is lost, it becomes the 
duty of the warehouse, upon request of the loser, to give public notice 
of such loss and to declare the certificate canceled. 
Loans may be taken on the whole receipt or certificate or on either 
one of its parts. The custom in Trieste is to take loans on the whole 
receipt, the warrant being seldom, if ever, assigned separately. When 
both parts of the receipt are assigned together, the indorsement of 
the certificate of ownership is efficacious for the whole receipt. 
When money lent on the whole receipt is not returned the day it 
falls due, the lender must give formal notice thereof to the owner of 
the goods, and if payment is then not made within thirty days the 
lender may take possession of the goods. 
The holder of both parts of a receipt, proving himself to be the 
legal owner, may demand a new receipt in his name and may then 
dispose of the goods as he chooses. 
When a loan is taken on the warrant apart from the certificate of 
ownership, the indorsement of the warrant must contain (1) the 
name and domicile of the indorsee; (2) the amount loaned and the 
rate of interest; (3) the date on which the loan falls due. These 
data must also be entered on the deposit book which the warehouse 
is by law required to keep. A defective first indorsement makes the 
loan null and void. The above formalities need, however, not be 
observed on subsequent indorsements, but such indorsements must be 
recorded in the warehouse deposit book if indorsees desire it. 
If the loan on the warrant is not paid the day it falls due, it must 
be protested like a note of exchange, and if payment is then not made