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RED WINE, CLARET under 26 degrees, @ Bordeaux.
The fraction of a gill in the liquid* quantity in bottles to be included in calculating the proof quantity for duty, and the ultimate fraction when exceeding half a gill to be charged as a gill; but when the ultimate fraction does not exceed half a gill it is not to be charged.*-G. O., 107, 1871.
All unsweetened Spirits in bottle are measured to the quarter of a gill, and are examined, measured, and tested in accordance with the regulations contained in G. O., 1, 1875.
* For method of calculating the Ullage and Proof quantities in cases, see page 28.
Cordials and Sweetened Spirits are also charged to the quarter of a gill; but Perfumed Spirits are measured to the tenth of a gill.-G. O. 66, 1857.
When bottles of Cordials are of the same apparent size, the officers are to measure only one bottle in every three cases, and of Marachino, only one in five cases (G. O., 86, 1844). Cordials may be admitted for home consumption, without regard to the size of the package or the tonnage of the vessel in which they may be imported G. O., 4th March, 1826.
Wine in bottle is not measured like spirits, but is charged to the reputed quart, pint, or half pint; quarts counting 6, pints 12, and half pints 24 to the gallon (G. O., 66, 1857). The strength of the Wine is tested by taking one bottle of each mark, when the Wine is not entered in accordance with instructions contained in G. O. 57, 1866; (see the order given below) but when Wines are described as directed therein, actual testing need not be resorted to, the officer, if satisfied, writing them off at the strength stated by the merchant.
In examination of the cases, any that may be found deficient in the number of bottles are made up from the last case.
The following regulations are to be observed with regard to the testing on importation of Wine in bottle :—
1st. That as a general rule a sample of one bottle in each mark be considered liable to be tested.
2nd. That the merchant entering Wine in cases be required to state in his entry the rate of duty under which he claims its admission, and its usual commercial designation, such as Port, Sherry, Claret, &c., in addition to the other particulars now required; when, should the officers be satisfied upon examination that the Wines are properly described and rated, they may be passed at the rate of duty under which such Wines are usually found to fall, assuming as a general rule that Claret, Burgundy, and the wines of Northern France, Rhenish and Moselle Wines, Austrian dry Wines and effervescent Wines generally are admissible at the lower rate of duty of 1s; whilst Port, Sherry, Spanish Wines generally, Madeira, Marsala, Hambro' Wines and Wines of Southern France are liable to the higher rate of 28 6d per gallon.
In the event, however, of the merchant being unable or declining to give the commercial designation of the Wine, or should the officers have reason to think that it has been entered at a wrong rate of duty, or should they entertain any doubt as to its character, a sample is then to be tested, as provided by the first regulation. When Wine is entered at the higher rate no further examination will be necessary than to ascertain that it is under the regulations now in force.
The Board reserve to their officers, however, the right of taking a larger number of samples for testing, in any cases of doubt or suspicion, wherein such a course may be deemed necessary.-G. O. No. 57, 1866.
OF FIVE SHILLINGS PER CENT.,
CHARGEABLE ON ALL WAREHOUSED GOODS* ON THEIR DELIVERY OUT OF BOND FOR HOME CONSUMPTION.
Method of ascertaining the charges on any amount without reference to the foregoing table :
The charges on £10 are 6d, and for every £10 the amount consists of the charges will be that number of sixpences plus the charges on the balance. Thus the charges on £76, 138 8d will be seven sixpences, and fourpence for the balance (£6 13s 8d), or 38 10d in all. It is only necessary to commit to memory the charges on any sum under £10 to enable one to dispense with the use of the Table.
*Plain British Spirits are exempt from these charges, but British Compounds are subject thereto. Tobacco is only charged half of the above rates.
A TABLE OF THE DUTIES PAYABLE ON SPIRITS AND WINES, &c.
ETHYL, IODIDE OF
£ s. d. 1 4
FRUITS preserved in Spirits-the Spirits per gallon,.... 0 10 (The Fruit being passed duty free.)
SPIRITS AND STRONG WATERS, viz.:-Spirits or Strong
RUM, of and from any Country being the Country
of its production..........
0 10 5
0 10 5
..the gallon 0 10 2
RUM, from any Countty not being the Country of
RUM AND SPIRITS, of and from a British Posses
0 10 5
..the gallon 0 10 2
OTHER SPIRITS, being sweetened or mixed so that the degree of strength cannot be ascertained as aforesaid, viz. :
RUM SHRUB, LIQUEURS, AND CORDIALS, of and
from a British Possession..
PERFUMED SPIRITS & COLOGNE WATER
(Thus the duty on Wine under 46 degrees would be 3/6)
BRITISH SPIRITS-DUTY TABLE.
Gills. Duty. Gills. Duty. Gills. Duty. Gills. Duty.