Section 230
SEC. 230. The collector or acting collector of customs must promptly notify the Insular Collector of the death, pecuniary embarrassment, or insolvency of any of the parties to a bond, or of any circumstances which make it advisable to require new bonds. New bonds must in all cases be given when a warehouse passes into the hands of new principals, or where changes take place in partnerships. Alterations in bonded warehouses can be made only by permission of the collector, and if such alterations constitute a material change in the premises, new bonds must be required. It is the duty of the collector to notify the Insular Collector of all changes in the surroundings of bonded premises likely to affect their security. If burned or otherwise destroyed, immediate notice, with full particulars, shall be given, and if rebuilt, the premises shall not be used as a bonded warehouse until bonded anew.