48 
WAREHOUSES IN FOREIGN COUNTRIES. 
Where, however, the warehouses are managed for account of the Government, 
the following rates for storage per month shall not be exceeded: fa) For dry 
(solid) merchandise, 3 kreuzer (2f cents) per centner (1.10.23 pounds) ; (b) for 
liquid merchandise, 41 kreuzer (31 cents) per centner. 
Sec. 100. Liability of stored goods.—Merchandise stored in bond is uncondi 
tionally liable for all duty charges on the same. When the delivery of goods 
from the warehouse is demanded by the party storing them, or by a third party, 
such delivery is to be granted only within the limitations prescribed by sec 
tion 14 of this act. [Section 14 defines the conditions under which goods 
stored in bond may be attached for debt.] 
Sec. 101. Permission to unpack.—The owners or parties having the right of 
disposal of merchandise stored in bond have the right, when suitable space is 
available, to unpack the goods in the bonded warehouse under supervision of 
the officials for the purposes of division, assorting, cleaning, preservation, or 
for other purposes which do not contravene the motive for storing them. For 
the purposes of supplementing, fitting up, etc., of the bonded merchandise, other 
goods not under customs restrictions may be brought into the warehouse. By 
such act the goods so introduced acquire the character of foreign merchandise 
on which no duty has yet been paid. 
Sec. 102. Duties of the administration of the warehouse in regard to the 
merchandise stored therein.—The administration of the bonded warehouse 
shall provide for the proper maintenance and management of the walls and 
roofs of buildings, for the secure locking of the same, for the maintenance of 
quiet and order among the employees, for the prevention of danger from fire 
in the warehouse and the adjoining inclosed space belonging thereto, and is 
liable for damages caused to stored merchandise through omission or neglect 
of such precautions and care. Such liability does not begin until the goods 
have been accepted in the warehouse and an official certificate to that effect 
Issued. For other damage to the stored merchandise and for accidents which 
may happen to the same the warehouse administration is not liable. 
Sec. 103. Notice of removal of merchandise from the warehouse.—Duty on 
goods declared for removal from bond' is paid according to the quantities and quali 
ties which were confirmed when the merchandise was received in bond. When 
the weight of goods has become diminished during storage in bond through 
repacking (sec. 101), or through accidental causes, or if it can be assumed 
that a deficiency in weight on withdrawal from bond is due solely to evapora 
tion, dust, or ordinary leakage, the weight at the time of removal shall be the 
basis for assessment of the duty, unless the party withdrawing the merchandise 
shall demand the weight on entry as the basis of dutiable quantity. If there 
is cause to suspect that part of the merchandise has been secretely removed, 
then the weight on entry shall be the basis of assessment for duty. Duty shall 
be paid separately on samples taken and withdrawn from merchandise stored 
in bond. 
No duty shall he levied on merchandise which has become entirely spoiled 
while stored in bond and which shall be subsequently destroyed under official 
supervision. 
Sec. 104. Mode of procedure with goods (a) of unknown owners nr (b) not 
taken out of bond in five years.— (a) If goods of which the owners or parties 
with a right of disposal of same are unknown have been in the warehouse for one 
year this is to be publicly advertised in the public press on two different occa 
sions at an interval of at least four weeks, giving the exact designations of 
such goods, and if no one applies for same within six months after the last 
publication the warehouse administration is entitled to sell the goods at public 
auction. The net proceeds of such sale (after deducting the costs of publication 
and sale, the duty, any costs which may have been incurred for preserving the 
goods, and the warehouse charges thereon) are kept for six months, and if 
after the expiration of the same no claim is made they revert to the Govern 
ment exchequer. If such goods are likely to spoil quickly, an earlier sale may 
take place with permission of the chief custom house officers, when date of sale 
shall be publicly advertised locally on two different occasions within eight days. 
(b) If goods, the owners of which or the party who has a right of disposal 
of the same are known, have been in bond longer than five years, the respective 
parties are to be requested (unless a longer storage has been applied for and 
specially granted) to take the goods out of bond within four weeks. If the 
parties do not comply with this request, steps for a public sale are to be taken, 
and the proceeds, after deducting costs and duties, are remitted to the owner 
or party who has the right of disposal.