diff --git a/Shorewall/Perl/Shorewall/Accounting.pm b/Shorewall/Perl/Shorewall/Accounting.pm
index 8d84244fb..7f4fe0490 100644
--- a/Shorewall/Perl/Shorewall/Accounting.pm
+++ b/Shorewall/Perl/Shorewall/Accounting.pm
@@ -49,7 +49,6 @@ our $defaultchain;
 our $ipsecdir;
 our $defaultrestriction;
 our $restriction;
-our $accounting_commands = { COMMENT => 0, SECTION => 2 };
 our $sectionname;
 our $acctable;
 
@@ -149,20 +148,10 @@ sub process_accounting_rule( ) {
     $jumpchainref = 0;
 
     my ($action, $chain, $source, $dest, $proto, $ports, $sports, $user, $mark, $ipsec, $headers ) =
-	split_line1 'Accounting File', { action => 0, chain => 1, source => 2, dest => 3, proto => 4, dport => 5, sport => 6, user => 7, mark => 8, ipsec => 9, headers => 10 }, $accounting_commands;
+	split_line1 'Accounting File', { action => 0, chain => 1, source => 2, dest => 3, proto => 4, dport => 5, sport => 6, user => 7, mark => 8, ipsec => 9, headers => 10 };
 
     fatal_error 'ACTION must be specified' if $action eq '-';
 
-    if ( $action eq 'COMMENT' ) {
-	process_comment;
-	return 0;
-    }
-
-    if ( $action eq 'SECTION' ) {
-	process_section( $chain );
-	return 0;
-    }
-
     $asection = LEGACY if $asection < 0;
 
     our $disposition = '';
diff --git a/Shorewall/Perl/Shorewall/Config.pm b/Shorewall/Perl/Shorewall/Config.pm
index 34f258657..bc11abe00 100644
--- a/Shorewall/Perl/Shorewall/Config.pm
+++ b/Shorewall/Perl/Shorewall/Config.pm
@@ -1882,7 +1882,7 @@ sub split_line1( $$;$$ ) {
 
     my @line = split( ' ', $columns );
 
-    $nopad = { COMMENT => 0 } unless $nopad;
+    $nopad = {} unless $nopad;
 
     my $first     = supplied $line[0] ? $line[0] : '-';
     my $npcolumns = $nopad->{$first};
@@ -2952,6 +2952,25 @@ sub read_a_line($) {
 		#
 		$currentline =~ s/\s*$//;
 	    }
+
+	    if ( $comments_allowed && $currentline =~ /^\s*COMMENT\b/ ) {
+		process_comment;
+		$currentline = '';
+		$currentlinenumber = 0;
+		next
+	    }
+
+	    if ( $max_format > 1 && $currentline =~ /^\s*FORMAT\s+(.+)/ ) {
+		format_warning;
+		my $format = $1;
+		fatal_error( "Invalid format ($format)" )                 unless $format =~ /\d+/;
+		fatal_error( "Format must be between 1 and $max_format" ) unless $format && $format <= $max_format;
+		$file_format = $format;
+		$currentline = '';
+		$currentlinenumber = 0;
+		next
+	    }
+
 	    #
 	    # Line not blank -- Handle any first-entry message/capabilities check
 	    #
diff --git a/Shorewall/Perl/Shorewall/Misc.pm b/Shorewall/Perl/Shorewall/Misc.pm
index 04faf311d..ae8a3c880 100644
--- a/Shorewall/Perl/Shorewall/Misc.pm
+++ b/Shorewall/Perl/Shorewall/Misc.pm
@@ -683,7 +683,7 @@ sub process_stoppedrules() {
 	    $result = 1;
 
 	    my ( $target, $source, $dest, $proto, $ports, $sports ) = 
-		split_line1 'stoppedrules file', { target => 0, source => 1, dest => 2, proto => 3, dport => 4, sport => 5 }, { COMMENT => 0 };
+		split_line1 'stoppedrules file', { target => 0, source => 1, dest => 2, proto => 3, dport => 4, sport => 5 };
 
 	    fatal_error( "Invalid TARGET ($target)" ) unless $target =~ /^(?:ACCEPT|NOTRACK)$/;
 
@@ -1216,47 +1216,43 @@ sub setup_mac_lists( $ ) {
 
 		my ( $original_disposition, $interface, $mac, $addresses  ) = split_line1 'maclist file', { disposition => 0, interface => 1, mac => 2, addresses => 3 };
 
-		if ( $original_disposition eq 'COMMENT' ) {
-		    process_comment;
-		} else {
-		    my ( $disposition, $level, $remainder) = split( /:/, $original_disposition, 3 );
+		my ( $disposition, $level, $remainder) = split( /:/, $original_disposition, 3 );
 
-		    fatal_error "Invalid DISPOSITION ($original_disposition)" if defined $remainder || ! $disposition;
+		fatal_error "Invalid DISPOSITION ($original_disposition)" if defined $remainder || ! $disposition;
 
-		    my $targetref = $maclist_targets{$disposition};
+		my $targetref = $maclist_targets{$disposition};
 
-		    fatal_error "Invalid DISPOSITION ($original_disposition)"              if ! $targetref || ( ( $table eq 'mangle' ) && ! $targetref->{mangle} );
-		    fatal_error "Unknown Interface ($interface)"                           unless known_interface( $interface );
-		    fatal_error "No hosts on $interface have the maclist option specified" unless $maclist_interfaces{$interface};
+		fatal_error "Invalid DISPOSITION ($original_disposition)"              if ! $targetref || ( ( $table eq 'mangle' ) && ! $targetref->{mangle} );
+		fatal_error "Unknown Interface ($interface)"                           unless known_interface( $interface );
+		fatal_error "No hosts on $interface have the maclist option specified" unless $maclist_interfaces{$interface};
 
-		    my $chainref = $chain_table{$table}{( $ttl ? macrecent_target $interface : mac_chain $interface )};
+		my $chainref = $chain_table{$table}{( $ttl ? macrecent_target $interface : mac_chain $interface )};
 
-		    $mac       = '' unless $mac && ( $mac ne '-' );
-		    $addresses = '' unless defined $addresses && ( $addresses ne '-' );
+		$mac       = '' unless $mac && ( $mac ne '-' );
+		$addresses = '' unless defined $addresses && ( $addresses ne '-' );
 
-		    fatal_error "You must specify a MAC address or an IP address" unless $mac || $addresses;
+		fatal_error "You must specify a MAC address or an IP address" unless $mac || $addresses;
 
-		    $mac = do_mac $mac if $mac;
+		$mac = do_mac $mac if $mac;
 
-		    if ( $addresses ) {
-			for my $address ( split ',', $addresses ) {
-			    my $source = match_source_net $address;
-			    log_rule_limit $level, $chainref , mac_chain( $interface) , $disposition, '', '', 'add' , "${mac}${source}"
-				if supplied $level;
-
-			    add_ijump( $chainref , j => 'AUDIT', targetopts => '--type ' . lc $disposition ) if $audit && $disposition ne 'ACCEPT';
-			    add_jump( $chainref , $targetref->{target}, 0, "${mac}${source}" );
-			}
-		    } else {
-			log_rule_limit $level, $chainref , mac_chain( $interface) , $disposition, '', '', 'add' , $mac
+		if ( $addresses ) {
+		    for my $address ( split ',', $addresses ) {
+			my $source = match_source_net $address;
+			log_rule_limit $level, $chainref , mac_chain( $interface) , $disposition, '', '', 'add' , "${mac}${source}"
 			    if supplied $level;
 
 			add_ijump( $chainref , j => 'AUDIT', targetopts => '--type ' . lc $disposition ) if $audit && $disposition ne 'ACCEPT';
-			add_jump ( $chainref , $targetref->{target}, 0, "$mac" );
+			add_jump( $chainref , $targetref->{target}, 0, "${mac}${source}" );
 		    }
+		} else {
+		    log_rule_limit $level, $chainref , mac_chain( $interface) , $disposition, '', '', 'add' , $mac
+			if supplied $level;
 
-		    progress_message "      Maclist entry \"$currentline\" $done";
+		    add_ijump( $chainref , j => 'AUDIT', targetopts => '--type ' . lc $disposition ) if $audit && $disposition ne 'ACCEPT';
+		    add_jump ( $chainref , $targetref->{target}, 0, "$mac" );
 		}
+
+		progress_message "      Maclist entry \"$currentline\" $done";
 	    }
 
 	    clear_comment;
diff --git a/Shorewall/Perl/Shorewall/Nat.pm b/Shorewall/Perl/Shorewall/Nat.pm
index 54e122016..24c0dea6e 100644
--- a/Shorewall/Perl/Shorewall/Nat.pm
+++ b/Shorewall/Perl/Shorewall/Nat.pm
@@ -61,11 +61,6 @@ sub process_one_masq( )
     my ($interfacelist, $networks, $addresses, $proto, $ports, $ipsec, $mark, $user, $condition, $origdest ) =
 	split_line1 'masq file', { interface => 0, source => 1, address => 2, proto => 3, port => 4, ipsec => 5, mark => 6, user => 7, switch => 8, origdest => 9 };
 
-    if ( $interfacelist eq 'COMMENT' ) {
-	process_comment;
-	return 1;
-    }
-
     fatal_error 'INTERFACE must be specified' if $interfacelist eq '-';
 
     my $pre_nat;
@@ -387,23 +382,19 @@ sub setup_nat() {
 
 	    my ( $external, $interfacelist, $internal, $allints, $localnat ) = split_line1 'nat file', { external => 0, interface => 1, internal => 2, allints => 3, local => 4 };
 
-	    if ( $external eq 'COMMENT' ) {
-		process_comment;
-	    } else {
-		( $interfacelist, my $digit ) = split /:/, $interfacelist;
+	    ( $interfacelist, my $digit ) = split /:/, $interfacelist;
 
-		$digit = defined $digit ? ":$digit" : '';
+	    $digit = defined $digit ? ":$digit" : '';
 
-		fatal_error 'EXTERNAL must be specified' if $external eq '-';
-		fatal_error 'INTERNAL must be specified' if $interfacelist eq '-';
+	    fatal_error 'EXTERNAL must be specified' if $external eq '-';
+	    fatal_error 'INTERNAL must be specified' if $interfacelist eq '-';
 
-		for my $interface ( split_list $interfacelist , 'interface' ) {
-		    fatal_error "Invalid Interface List ($interfacelist)" unless supplied $interface;
-		    do_one_nat $external, "${interface}${digit}", $internal, $allints, $localnat;
-		}
-
-		progress_message "   NAT entry \"$currentline\" $done";
+	    for my $interface ( split_list $interfacelist , 'interface' ) {
+		fatal_error "Invalid Interface List ($interfacelist)" unless supplied $interface;
+		do_one_nat $external, "${interface}${digit}", $internal, $allints, $localnat;
 	    }
+
+	    progress_message "   NAT entry \"$currentline\" $done";
 	}
 
 	clear_comment;
diff --git a/Shorewall/Perl/Shorewall/Raw.pm b/Shorewall/Perl/Shorewall/Raw.pm
index a2cd4da6c..184039940 100644
--- a/Shorewall/Perl/Shorewall/Raw.pm
+++ b/Shorewall/Perl/Shorewall/Raw.pm
@@ -227,7 +227,7 @@ sub setup_conntrack() {
 
 	if ( $fn ) {
 
-	    my $action = 'NOTRACK';
+	    my $action;
 
 	    my $empty = 1;
 
@@ -238,24 +238,9 @@ sub setup_conntrack() {
 
 		if ( $file_format == 1 ) {
 		    ( $source, $dest, $proto, $ports, $sports, $user, $switch ) = split_line1 'Conntrack File', { source => 0, dest => 1, proto => 2, dport => 3, sport => 4, user => 5, switch => 6 };
-
-		    if ( $source eq 'FORMAT' ) {
-			process_format( $dest );
-			next;
-		    }
+		    $action = 'NOTRACK';
 		} else {
-		    ( $action, $source, $dest, $proto, $ports, $sports, $user, $switch ) = split_line1 'Conntrack File', { action => 0, source => 1, dest => 2, proto => 3, dport => 4, sport => 5, user => 6, switch => 7 }, { COMMENT => 0, FORMAT => 2 };
-
-		    if ( $action eq 'FORMAT' ) {
-			process_format( $source );
-			$action = 'NOTRACK';
-			next;
-		    }
-		}
-
-		if ( $action eq 'COMMENT' ) {
-		    process_comment;
-		    next;
+		    ( $action, $source, $dest, $proto, $ports, $sports, $user, $switch ) = split_line1 'Conntrack File', { action => 0, source => 1, dest => 2, proto => 3, dport => 4, sport => 5, user => 6, switch => 7 };
 		}
 
 		$empty = 0;
diff --git a/Shorewall/Perl/Shorewall/Rules.pm b/Shorewall/Perl/Shorewall/Rules.pm
index 51d3f490f..24027148c 100644
--- a/Shorewall/Perl/Shorewall/Rules.pm
+++ b/Shorewall/Perl/Shorewall/Rules.pm
@@ -75,9 +75,9 @@ our @builtins;
 #
 # Commands that can be embedded in a basic rule and how many total tokens on the line (0 => unlimited).
 #
-our $rule_commands   = { COMMENT => 0, FORMAT => 2, SECTION => 2 };
-our $action_commands = { COMMENT => 0, FORMAT => 2, SECTION => 2, DEFAULTS => 2 };
-our $macro_commands  = { COMMENT => 0, FORMAT => 2, SECTION => 2, DEFAULT => 2 };
+our $rule_commands   = { SECTION => 2 };
+our $action_commands = { SECTION => 2, DEFAULTS => 2 };
+our $macro_commands  = { SECTION => 2, DEFAULT => 2 };
 
 our %rulecolumns = ( action    =>   0,
 		     source    =>   1,
@@ -1578,18 +1578,6 @@ sub process_action($) {
 
 	    fatal_error 'TARGET must be specified' if $target eq '-';
 
-	    if ( $target eq 'COMMENT' ) {
-		process_comment;
-		next;
-	    }
-
-	    if ( $target eq 'FORMAT' ) {
-		format_warning;
-		fatal_error "FORMAT must be 1 or 2" unless $source =~ /^[12]$/;
-		$file_format = $source;
-		next;
-	    }
-
 	    if ( $target eq 'DEFAULTS' ) {
 		default_action_params( $action, split_list $source, 'defaults' ), next if $file_format == 2;
 		fatal_error 'DEFAULTS only allowed in FORMAT-2 actions';
@@ -1683,18 +1671,6 @@ sub process_macro ($$$$$$$$$$$$$$$$$$$) {
 
 	fatal_error 'TARGET must be specified' if $mtarget eq '-';
 
-	if ( $mtarget eq 'COMMENT' ) {
-	    process_comment unless $nocomment;
-	    next;
-	}
-
-	if ( $mtarget eq 'FORMAT' ) {
-	    format_warning;
-	    fatal_error "Invalid FORMAT ($msource)" unless $msource =~ /^[12]$/;
-	    $file_format = $msource;
-	    next;
-	}
-
 	if ( $mtarget =~ /^DEFAULTS?$/ ) {
 	    $param = $msource unless supplied $param;
 	    next;
@@ -1819,21 +1795,11 @@ sub process_inline ($$$$$$$$$$$$$$$$$$$$) {
 
 	fatal_error 'TARGET must be specified' if $mtarget eq '-';
 
-	if ( $mtarget eq 'COMMENT' ) {
-	    process_comment unless $nocomment;
-	    next;
-	}
-
 	if ( $mtarget eq 'DEFAULTS' ) {
 	    default_action_params( $chainref, split_list( $msource, 'defaults' ) );
 	    next;
 	}
 
-	if ( $mtarget eq 'FORMAT' ) {
-	    fatal_error "FORMAT must be 2" unless $msource eq '2';
-	    next;
-	}
-
 	$mtarget = merge_levels( $target, $mtarget ) unless $nolog;
 
 	my $action = isolate_basic_target $mtarget;
@@ -2593,7 +2559,6 @@ sub process_rule ( ) {
 
     fatal_error 'ACTION must be specified' if $target eq '-';
 
-    process_comment,            return 1 if $target eq 'COMMENT';
     process_section( $source ), return 1 if $target eq 'SECTION';
     #
     # Section Names are optional so once we get to an actual rule, we need to be sure that
diff --git a/Shorewall/Perl/Shorewall/Tc.pm b/Shorewall/Perl/Shorewall/Tc.pm
index 65bfccd56..bd7404736 100644
--- a/Shorewall/Perl/Shorewall/Tc.pm
+++ b/Shorewall/Perl/Shorewall/Tc.pm
@@ -208,32 +208,17 @@ sub process_tc_rule( ) {
     my ( $originalmark, $source, $dest, $proto, $ports, $sports, $user, $testval, $length, $tos , $connbytes, $helper, $headers, $probability , $dscp , $state );
     if ( $family == F_IPV4 ) {
 	( $originalmark, $source, $dest, $proto, $ports, $sports, $user, $testval, $length, $tos , $connbytes, $helper, $probability, $dscp, $state ) =
-	    split_line1 'tcrules file', { mark => 0, action => 0, source => 1, dest => 2, proto => 3, dport => 4, sport => 5, user => 6, test => 7, length => 8, tos => 9, connbytes => 10, helper => 11, probability => 12 , dscp => 13, state => 14 }, { COMMENT => 0, FORMAT => 2 } , 15;
+	    split_line1 'tcrules file', { mark => 0, action => 0, source => 1, dest => 2, proto => 3, dport => 4, sport => 5, user => 6, test => 7, length => 8, tos => 9, connbytes => 10, helper => 11, probability => 12 , dscp => 13, state => 14 }, {}, 15;
 	$headers = '-';
     } else {
 	( $originalmark, $source, $dest, $proto, $ports, $sports, $user, $testval, $length, $tos , $connbytes, $helper, $headers, $probability, $dscp, $state ) =
-	    split_line1 'tcrules file', { mark => 0, action => 0, source => 1, dest => 2, proto => 3, dport => 4, sport => 5, user => 6, test => 7, length => 8, tos => 9, connbytes => 10, helper => 11, headers => 12, probability => 13 , dscp => 14 , state => 15 },  { COMMENT => 0, FORMAT => 2 }, 16;
+	    split_line1 'tcrules file', { mark => 0, action => 0, source => 1, dest => 2, proto => 3, dport => 4, sport => 5, user => 6, test => 7, length => 8, tos => 9, connbytes => 10, helper => 11, headers => 12, probability => 13 , dscp => 14 , state => 15 }, {}, 16;
     }
 
     our %tccmd;
 
     fatal_error 'MARK must be specified' if $originalmark eq '-';
 
-    if ( $originalmark eq 'COMMENT' ) {
-	process_comment;
-	return;
-    }
-
-    if ( $originalmark eq 'FORMAT' ) {
-	format_warning;
-	if ( $source =~ /^([12])$/ ) {
-	    $file_format = $1;
-	    return;
-	}
-
-	fatal_error "Invalid FORMAT ($source)";
-    }
-
     my ( $mark, $designator, $remainder ) = split( /:/, $originalmark, 3 );
 
     fatal_error "Invalid MARK ($originalmark)" unless supplied $mark;
@@ -1803,11 +1788,6 @@ sub process_tc_priority() {
 
     fatal_error 'BAND must be specified' if $band eq '-';
 
-    if ( $band eq 'COMMENT' ) {
-	process_comment;
-	return;
-    }
-
     fatal_error "Invalid tcpri entry" if ( $proto     eq '-' &&
 					   $ports     eq '-' &&
 					   $address   eq '-' &&
@@ -2207,11 +2187,6 @@ sub process_secmark_rule() {
 
     fatal_error 'SECMARK must be specified' if $secmark eq '-';
 
-    if ( $secmark eq 'COMMENT' ) {
-	process_comment;
-	return;
-    }
-
     my %chns = ( T => 'tcpost'  ,
 		 P => 'tcpre'   ,
 		 F => 'tcfor'   ,
diff --git a/Shorewall/Perl/Shorewall/Tunnels.pm b/Shorewall/Perl/Shorewall/Tunnels.pm
index e5d3e1522..9d7f45dcf 100644
--- a/Shorewall/Perl/Shorewall/Tunnels.pm
+++ b/Shorewall/Perl/Shorewall/Tunnels.pm
@@ -291,16 +291,12 @@ sub setup_tunnels() {
 
 	while ( read_a_line( NORMAL_READ ) ) {
 
-	    my ( $kind, $zone, $gateway, $gatewayzones ) = split_line1 'tunnels file', { type => 0, zone => 1, gateway => 2, gateways => 2, gateway_zone => 3 , gateway_zones => 3 }, undef, 4;
+	    my ( $kind, $zone, $gateway, $gatewayzones ) = split_line1 'tunnels file', { type => 0, zone => 1, gateway => 2, gateways => 2, gateway_zone => 3 , gateway_zones => 3 }, {}, 4;
 
 	    fatal_error 'TYPE must be specified' if $kind eq '-';
 
-	    if ( $kind eq 'COMMENT' ) {
-		process_comment;
-	    } else {
-		fatal_error 'ZONE must be specified' if $zone eq '-';
-		setup_one_tunnel $kind, $zone, $gateway, $gatewayzones;
-	    }
+	    fatal_error 'ZONE must be specified' if $zone eq '-';
+	    setup_one_tunnel $kind, $zone, $gateway, $gatewayzones;
 	}
 
 	clear_comment;
diff --git a/Shorewall/Perl/Shorewall/Zones.pm b/Shorewall/Perl/Shorewall/Zones.pm
index d919f7ac4..9aaadda0d 100644
--- a/Shorewall/Perl/Shorewall/Zones.pm
+++ b/Shorewall/Perl/Shorewall/Zones.pm
@@ -1004,22 +1004,12 @@ sub process_interface( $$ ) {
     my $bridge = '';
 
     if ( $file_format == 1 ) {
-	($zone, $originalinterface, $bcasts, $options ) = split_line1 'interfaces file', { zone => 0, interface => 1, broadcast => 2, options => 3 }, { COMMENT => 0, FORMAT => 2 };
+	($zone, $originalinterface, $bcasts, $options ) = split_line1 'interfaces file', { zone => 0, interface => 1, broadcast => 2, options => 3 };
     } else {
-	($zone, $originalinterface, $options ) = split_line1 'interfaces file', { zone => 0, interface => 1, options => 2 }, { COMMENT => 0, FORMAT => 2 };
+	($zone, $originalinterface, $options ) = split_line1 'interfaces file', { zone => 0, interface => 1, options => 2 };
 	$bcasts = '-';
     }
 
-    if ( $zone eq 'FORMAT' ) {
-	format_warning;
-	if ( $originalinterface =~ /^([12])$/ ) {
-	    $file_format = $1;
-	    return;
-	}
-
-	fatal_error "Invalid FORMAT ($originalinterface)";
-    }
-
     if ( $zone eq '-' ) {
 	$zone = '';
     } else {