1845, Reports of cases argued and determined in the courts of Exchequer & Exchequer Chamber (volume 12)
The actual delivery of the goods is then effected by any person bearing an order from the importer, called a merchant's order, and addressed to the warehouse-keeper, upon the presentment of which the warehouseman delivers the goods, having previously obtained the signature of the locker to it as a proof that the duties have been paid (..)