ENGLAND: LIVERPOOL. 
Ill 
the buyer, and consequently payment is not insisted upon at the time 
of transfer. 
If warrants are issued the charges on all goods (including to 
bacco) are collected up to the date of the issue of the documents. 
All charges have to be paid, or provided for, prior to goods being 
delivered. 
CHARGES. 
The rates for storage, etc., of goods at the board’s warehouses are 
shown in the inclosed copy of the schedule of warehouses, rates, etc. 0 
At the Stanley Dock warehouses all operations are performed by 
the board, including the discharging of cargoes from vessels, the 
quay porterage thereon and the housing thereof, and the rates 
chargeable for the several operations are shown in the warehouse 
schedule mentioned. At the Albert and Wapping Dock warehouses 
the operations of discharging and quay porterage are usually per 
formed by master lumpers and master porters, respectively, who are 
licensed but not employed by the board. The master lumper’s price 
for discharging a cargo is subject to special arrangement, there being 
no fixed rates tor such operations ; but the rates chargeable by master 
porters for the quay porterage operations are fixed by the board, and 
are shown in the inclosed copy of the master porterage by-laws, etc.® 
The housing operations at the Albert and Wapping Dock warehouses, 
as in the case of the Stanley Dock warehouses, are performed by the 
board, at rates shown in the warehouse schedule mentioned above. 
Particulars of the receipts and expenditures at the board’s ware 
houses for the year ending July 1, 1903, are shown in the inclosed 
copy of the warehouses account. 6 The accounts for the present year 
have not yet been made up. 
The dutiable goods usually stored at the board’s warehouses are 
tobacco and sugar at each of the three warehouses named, and wines 
and spirits, tea, coffee, and cocoa at the Albert Dock warehouses. 
The average period during which dutiable goods remain in store 
at the board’s warehouses may be said to be, approximately, as fol 
lows: Tobacco, two and one-fourth years; sugar, five months; wines 
and spirits, sixteen months; tea, five months; coffee and cocoa, 
twenty-one months. 
It is impossible to say to what extent Americans make use of the 
board’s warehouses, but it may be mentioned that nearly all the 
American tobacco imported into Liverpool is conveyed to and dealt 
with at these warehouses. 
All the board’s customers are treated exactly alike, irrespective of 
nationality. 
0 On file in the Bureau of Statistics, where it may be consulted by persons 
Interested. 
6 The detailed statement is on file in the Bureau of Statistics. From it the 
following summary is taken : For the eleven warehouses specified the total 
receipts were £211,240 18s. 3d. ($1,028,003.90), of which £116,000 ($564,514) 
"ere for rates and nearly £95.241 ($463,490) for rents. The expenditure, 
exclusive of interest on cost of land and buildings and general management 
charges, was £101,822 ($495,517) for rates account, £14,902 ($72,520) on rent, 
and £280 ($1,363) miscellaneous expenditures on the structures; the surplus 
receipts thus amounted to £94,237 ($458,604), from which, deducting £18,895 
($91,952), the amount of local rates for 1903, leaves £75,342 ($366,652) total 
bet earnings for the year.