- All vats in the warehouse must be so placed as to admit of the contents being accurately gauged or measured and must be fitted to the satisfaction of Excise Commissioner with proper dipping-rods, so adjusted to fixed dipping places, that the places, that the contents thereof may at any time be ascertainable. The vats shall also be gauged in such a manner as the Excise Commissioner may, from time to time, direct and no vessels shall be used as a store-vat until it has been gauged and the gauging has been checked by the Superintendent of Excise or such other officer as the Excise Commissioner may appoint.