xxii REPORT OF THE COUNCIL, 1931-32 



' The procedure which will apply in future is as follows : — 



' It will be necessary that the person by whom the specimens are im- 

 ported into this country (or the person or institution to whom they are 

 addressed, in the case of specimens despatched by a consignor abroad) 

 should be formally authorised to receive spirits free of duty for use in an 

 art or manufacture, under the provisions of the Finance Act, 1902, sect. 8. 

 Where, however, the importer or consignee does not already hold such 

 an authoritv, the Collector of Customs and Excise at the port of importation 

 will grant it, subject to the conditions in the next paragraph. 



' If the specimens are imported as ship's cargo, the necessary Customs 

 entrv must describe them as specimens preserved in spirits, with a sufficient 

 description of their nature and the approximate quantity of spirits, and 

 must show the name and address of the importer or consignee. With the 

 entry must be produced letters or other documents sufficiently establishing 

 the status of the importer or consignee and the purposes for which the 

 specimens are imported. The Collector of Customs and Excise will be at 

 liberty to request further information, if he considers it necessary. Where 

 specimens are imported in personal baggage, similar information will be 

 asked for. 



' If these requirements are satisfactorily complied with, the necessary 

 authority will be granted forthwith and the specimens admitted immediately 

 free of any charge of spirit duty. 



' It is not necessary that scientists proceeding on expeditions abroad 

 should take any action before leaving this country. It is, however, advisable, 

 with a view to avoiding delay, that scientists returning with specimens 

 should have the letters or other documents required to establish the facts 

 readily available, and, in the case of specimens which are being received 

 from senders abroad, that the forwarding agent who is entrusted with the 

 work of clearing the goods should be supplied with the necessary information 

 and letters, etc., in good time.' 



Finance. 1 



X.— The Council have received reports from the General Treasurer 

 throughout the year. His accounts have been audited and are presented 

 to the General Committee. 



XI. — As shown in the accounts, the Association has been compelled 

 to draw upon its capital in order to meet a deficit upon the working of the 

 Centenary Meeting. In this connection, however, it should be mentioned 

 that the legacy of ^^2,000 under the will of the late Sir Charles Parsons 

 has not yet been received. These considerations, together with the 

 difficulties of the present general financial situation, have led the Council 

 to review the whole financial position of the Association, and they have 

 received from the General Treasurer full memoranda upon receipts and 

 expenditure on the basis of the past ten years, and upon future policy. 

 The following are extracts from his statement of policy, in so far as it 

 deals with grants for research, the figures for the Research Fund and 

 Contingency Fund being those adopted by the Council as stated below : 



^ The General Committee adopted this portion of the report with the proviso 

 that the recommendation as to quasi-permanent endo^^■ment or maintenance 

 should not be held to preclude grants to institutions at which successive re- 

 searches are to be carried on under research committees of the Association. 



