Procedure on removal of spirits from a Queen’s warehouse

(1) Any person desirous of removing any spirits stored in his name in a Queen’s warehouse shall obtain from the Excise Officer in charge of the Queen’s warehouse a memorandum setting forth, 33 (a) the number of packages in which the spirits are contained; (b) the marks of each package; (c) the quantity, denomination and strength of the spirits contained in each package; and (d) the amount of duty and warehouse rent payable thereon. (2) The memorandum shall be delivered to the Proper Authority by the person specified in subsection (2) of this section and he shall supply the other particulars which the permit is required to contain, and except in the case of spirits intended to be removed to another warehouse the duty on such spirits shall at the same time be paid to the Proper Authority who shall then, subject to this Act, issue a permit for the removal of the spirits. (3) Before any memorandum is granted as specified in subsection (2) of this section, the Excise Officer in charge of the Queen’s warehouse shall weigh, measure or gauge and test the spirits intended to be removed. (4) This section shall not apply in the case of spirits removed from a Queen’s warehouse for exportation.