(v)In a warehouse where the whole consignment of casks is racked into storage vat the particulars required under the heading "As advised in dispatch account" and "As received" will be duly inserted. If the casks are racked into vat within 24 hours of receipt no fresh account of the contents need be taken prior to racking, but if kept longer than that time a fresh account must be taken and the details of gauging of each cask must be entered in the "Cask-gauging Register" and thence be transferred to the "Issues" side of the "Register of casks received, etc.", any further wastage in casks being then accounted for prior to racking.