(1)All vats in the bonded warehouse must be so placed as to admit of the contents being accurately gauged or measured and must be fitted to the satisfactions of the Excise Commissioner with proper dipping rods, so adjusted to fix, dipping places that the contents thereof may at any time to be ascertainable. The vats shall also be gauged in such manner as he Excise Commissioner may, from time to time, direct and no vessel shall be used as store vat until it has been gauged and the gauging has been checked by the Superintendent of Excise or such order officer as the Excise Commissioner may appoint.
