(g)Receivers and vats to be provided with dipping rods and to be gauged: All receivers and vats in the distillery must be so placed as to admit of the contents being accurately gauged or measured, and must be fitted to the satisfaction of the Excise Commissioner with proper dipping rods, so adjusted to fixed dipping places that the contents thereof at each tenth of an inch of depth may, at any time, be ascertainable. The receivers and vats shall also be gauged in such manner as the Excise Commissioner may, from time to time, direct; also no vessels shall bve used as receiver or store vat until it has been gauged and the gauging has been checked by such officer as the Excise Commissioner may appoint Records of the dimensions of such vessels shall be maintained in accordance with rules prescribed by the Excise Commissioner.