Fees on storage in public magazine

(1) There shall be chargeable upon and paid by persons depositing gun-powder in any public magazine, for the depositing and storing thereof, the same dues as are fixed in the customs tariff law for the time being in force. (2) Every keeper of any such magazine shall keep an accurate account of the times of receipt and issue into and from the public magazine of all the gunpowder which is deposited in or delivered from it, and shall deliver to the owners of the gunpowder written receipts for all gunpowder received by him upon their respective accounts.