BELGIUM  :  GHENT.

19

and  the  affixing  and  preservation  of  the  labels.  The  employees  of  the
customs  service  are  attached  to  it  to  assist  in  carrying  out  the  service
by  specially  guarding  each  of  the  magazines  of  the  warehouses.
The  keys  to  the  warehouses  and  those  of  the  magazines  are  in  the
custody  of  the  warehouse  keeper.  He,  when  need  arises,  satisfies
himself  with  the  commission  that  the  premises  and  buildings  of  the
warehouse  are  kept  in  good  condition,  and  guarantees  the  security
and  preservation  required.  lie  makes  all  necessary  repairs  in  good
season.  A  workman  is  employed  by  the  city  to  keep  the  premises
clean.
The  receipts  of  the  warehouses  are  turned  over  quarterly  to  the
credit  of  the  city  by  the  warehouse  keeper,  2  per  cent  being  retained
hy  the  Central  Government  for  expenses  of  collection.  The  city  has
no  expense  except  to  keep  the  warehouses  in  good  repair.  The  warehouses ­
  are  exempt  from  land  and  personal  taxes.
PAYMENT  OF  DUTY.
The  regulations  require  the  payment  of  duty  when  the  goods  are
taken  out  for  use,  but  do  not  demand  payment  of  duty  when  (he
goods  are  in  transit.  The  scale  of  charges  for  storage  is  as  follows:
Lumber,  per  square  yard  of  surface  occupied,  $0.01;  wood  for
furniture  making,  per  220.46  pounds,  $0.01;  coal,  per  220.46  pounds,
$0-01;  spices,  per  220.46  pounds,  $0.04  ;  flour  and  starch,  per  220.46
pounds,  $0,016;  beans  and  peas,  in  cases,  per  220.46  pounds,  $0,016;
beans  and  peas,  in  bulk,  per  2  bushels,  3.35  pecks,  $0,008;  fruits,
green,  per  220.46  pounds,  $0.03:  fruits,  dried,  per  220.46  pounds,
$0.02;  grain  and  seeds,  per  2  bushels,  3.35  pecks,  $0,016;  liquids,  in
barrels,  per  26.5  gallons,  $0.02;  liquids,  in  bottles,  per  26.5  gallons,
$6-03;  hops,  in  bulk,  220.46  pounds,  $0.02  ;  textile  materials,  mechanically ­
  pressed,  per  220.46  pounds,  $0.02;  textile  materials,  in  bales,
per  220.46  pounds,  $0,024;  cement,  under  cover,  per  220.46  pounds,
$0,006  ;  ores  and  stones,  under  cover,  per  220.46  pounds,  $0.02  ;  crude
iron,  etc.,  under  cover,  per  220.46  pounds,  $0,006;  machines,  etc.,
under  cover,  per  220.46  pounds,  $0.02.
STORAGE  OF  GOODS.
All  foreign  merchandise  upon  which  duty  is  levied  is  received  in
fhe  public  warehouses,  except  things  which  are  dangerous  for  other
merchandise,  as  inflammable  merchandise,  and  living  animals,  salt,
otc.  The  warehouse  keeper  also  receives  any  merchandise  manufactured ­
  in  Belgium  which  is  subject  to  the  excise  laws,  such  as
sugar,  distilled  liquors,  etc.,  upon  which  it  is  desired  to  defer  the  payment ­
  of  the  excise  taxes.  At  Ghent,  the  principal  merchandise
stored  in  the  warehouses  is  tobacco  in  hogsheads,  boxes,  and  bales;
foreign  sugar,  dried  fruits,  and  domestic  sugar.
Americans  do  not  directly  make  use  of  the  warehouses,  but  they
ean  use  them,  as  the  merchandise  is  a  guaranty  for  the  customs
duties  and  warehouse  dues.  Belgian  buyers  of  American  tobacco
store  all  the  tobacco  for  which  they  have  not  immediate  use.  There
m  no  distinction  made  as  to  the  treatment  of  the  different  nationalities ­
  by  the  administrators  of  the  warehouses.
While  some  kinds  of  merchandise  may  remain  in  the  warehouses