Casks containing racked Foreign Spirits or Wines are to be numbered consecutively, and marked with the letter R, and the date of the operation—the rotation number and name of proprietor being cut in, branded, or painted on front heads of the casks. The examining officer should see that the new packages have all old marks, names, numbers, &c., effaced before the racking commences; that no trade brands or marks be allowed on racked casks other than those, if any, which appeared on the original casks; and that such original marks, if any, be properly cut into racked casks.-G. O., 21, 1877.

He should also certify in each instance, on the racking slip, that these regulations have been complied with.-G. O., 21, 1877.

Wines may be racked bright from the lees, and the lees destroyed, unless the merchant wishes to clear them, when he may be allowed to do so on payment of same rate of duty as for the Wine. It is the usual practice, especially with port Wine, for the merchants to fine in bond and allow the cask to remain for a considerable time before the Wine is drawn off. By these means the lees settles at the bottom of the cask, and the wine is bright when drawn off. When the racking operation takes place, the casks are not rolled out; the officer instead of dipping as usual to find the wet inches, merely inserts so much of the rod as enables him to take the dry inches so that the lees may not be disturbed. By subtracting the dry inches from the bung, the true wet inches will be given; the ullage is then found, and the slip balanced in the usual way. The merchant, instead of pumping off the Wine, draws it off from a tap inserted in the head of the cask, placed so that the sediment is not allowed to run off.

Casks of Wine may be filled to the extent of 5 per cent. from Wine of the same sort, though a different importation, without losing the original particulars, provided the ullage or vacuity has arisen from natural causes, evaporation, leakage, or drawing off from the lees; but the indulgence is not to be extended to cases in which ullages have been artificially created by previously drawing off a portion of the Wine, or leaving casks on ullage when drawn off from a vat, or in racking or blending operations.-B. O., June, 1867.

In all cases where casks are left empty, a note to that effect should be made on the slip.

Merchants are not allowed duty free samples from casks containing racked foreign Spirits or Wines if the original casks have been fully sampled, and the racked casks on removal to another port should be noted on the despatch as sampled."

"twice

It is the practice when the original cask has not been sampled to write off the first cask in the racking operation as not sampled," and the other packages as twice sampled."

Bung. Wet.

Cont.

Ullage. Tem. Ind. O.P. 31.2 29.6 116 114.5 58 58 1.9 116.6

Proof.

Loss.

1.2

Racked as under, 16th July, 1877.

The marks on the original cask have been properly cut into the racked casks, and no other brands or marks appear there

on.

J. DOUGLAS, E.O.

Rotn. 1877

593.

R

55.5

Bung. Wet. Cont. Ull. Tem. Ind. O.P. Proof. Measured 25.6 18

42.5 58 58 1.9

43.3

The loss in operation is less than one per cent., and is, therefore, allowed-one per cent. on 116 proof gallons being 1 proof gallons.

A note of the racking is made in the Locker's stock book, after which the slip is sent to the warehousing department, where the particulars of the new packages are entered in the general register.

The quantity remaining in the original package being only 2 gallons, duty must be paid, and cask taken out on completion of the operation.-G. O., 6, 1877.

TO FIND THE CONTENT OF A CASK FROM THE ULLAGE.

8

Take the first cask in the racking operation, No. 7; the quantity measured in is 425 gallons, what is the content?

ON THE HEAD ROD.

Set the bung 25'6 on line C, to 100 on segment line and op posite the wet inches 18 on line C, will be found 77 on segment line. Now set 77 on line C, to 100 on segment line, and opposite the ullage 42.5 on line B, will be found the content 55 on line A.

British Spirits cannot be racked into casks of less content than nine gallons for home consumption, but may be drawn off into demijohns containing not less than two gallons for exportation.--G. O., 35, 1873, and 22, 1872.

Should

When racked for home consumption the vacuity in any cask must not exceed one gallon. The Spirits are in all cases measured into the different packages until they are full, and the contents charged to the quarter of a gallon, if under 80 gallons,. but if 80 gallons and upwards, to the integral gallon. the merchant desire it, he can draw off any quantity in even quarts, not exceeding one gallon, if for home consumption, and two gallons if for exportation. Casks of nine gallons content must be left full.-G. O., 35, 1873.

In filling the casks, any fraction of a quart necessary to fill to the bung is not to be charged, thus-27 and a pint would be. called 27 gallons.

Previous to racking, the casks are re-gauged same as for duty (by the vacuity), and charged to the tenth of a gallon. Loss in operation exceeding one per cent. to be charged with duty, and the quantity remaining in original casks, even should it exceed nine gallons, being at once cleared by payment of the duty, and any loss over one per cent. to be entered on the same warrant.-G. O., 69, 1864, and 6, 1877.

The new casks are marked in the same manner as racked casks of Foreign Spirits; but when the Spirits are from the same distillery, the name of the distiller, instead of the proprietor, is marked after the letter R.-G. O., 63, 1874.

Re-Racking.-British Spirits cannot be re-racked except on the following conditions, viz. :-The Spirits to be returned into the same casks, which shall not in the meantime be removed from the warehouse-(this regulation practically abolishes re- racking)—and on the heads of every cask containing such Spirits there shall be painted legibly by the trader, the word racked."-G. O., 48, 1877, and 95, 1877.

Re

Bung. Vac.

Cont. Ullage. Tem. Ind. O.P.

Proof.

in. 35.9 1.7 125 123.7 58 52.2 10.4 136.5

more. less.

⚫8

The remnant, being an illegal package, must be cleared on completion of the racking operation.-G. O., 6, 1877, and G. O., 95, 1877.

The new packages are entered in the Locker's stock book, and the racking slip returned to the warehousing department.

THE VACUITY IN GALLONS BEING GIVEN TO FIND THE VACUITY IN INCHES.

Suppose a cask 55 gallons content, bung 26-2, vacuity in gallons, 1.9 (53.1 ullage) what is the vacuity in inches?

ON THE HEAD ROD.

Set 55 (the content) on line A, to 1.9 on line B, and under 100 on A will be found 34 (nearly) on line B. Then set the bung 26.2 to 100, on A, and opposite 3'4, on segment line will be found on line C, 2.5 the vacuity in inches.

BLENDING.*

Blending, like racking, is allowed in any part of an ap proved warehouse, and consists in drawing off the desired quantities from several casks and filling others, so that the mixture in the new packages may consist of certain proportions of the Spirits in the original casks, and as near as possible of a uniform strength and quality throughout. But, unlike racked Spirits, which are returned to the original account, blended Spirits are carried to a new account, and entered with a regular rotation number in the numerical list.

Red books are used to record the particulars of blending, the merchant making the request inside the cover. In London, and at some of the large ports, the particulars of the casks to be blended (or vatted) are entered by the merchant on the first page of the red book, and it is, therefore, not necessary to use red slips; but, as great convenience results from their use, and entails on the merchant and officers no extra trouble, I have followed the practice of one of the largest warehousing ports in the kingdom where red slips are always issued with the blending or vatting book. On receipt of the blending book and red slips, the examining officer proceeds to re-gauge the casks, and try the strength, balancing the slips in the usual way. He next enters the quantities found on re-gauge on the first page of the book, making a grand total, and shewing the loss on the whole, which is called "loss prior to blending.' The merchant is then allowed to measure the desired quantities into the new packages, the measurements being checked by an out-door officer. In the case of British Spirits the casks are to be filled, but the same quantities are allowed to be drawn off as in a racking operation -viz., any quantity not exceeding one gallon, and in even quarts. When the operation is completed, a note of the new casks is taken on the second and succeding pages of the red book, and the quantity balanced with that shewn on page 1. A sample of each cask is to be tested, and the casks marked with a new series of numbers.

Should there be a loss exceeding one per cent., it is charged with duty, the duty being paid by the merchant when the first cask of the blended Spirits is cleared for home consumption.G. O., 59, 1852 (and 69, 1864, for British Spirits).

Casks of the legal size only to be used-viz., if Foreign Spirits 20 gallons and upwards, and for British Spirits 9 gallons and upwards.

When measured, Foreign Spirits are charged the five-tenths of a gallon in both content and ullage, if over 40 gallons, and to the two-tenths if 40 gallons and under (G. O., 84, 1860, and G. O., 23, 1862)-Wine being charged to the half gallon. British Spirits are measured to the quarter of a gallon when under 80 gallons, and to the integral gallon when over that quantity.

* The operation of putting Wines and Foreign Spirits of the same sort together may be called, at the option of the merchant, "Blending" or "Vatting." G. O., 23, 1876. (For mixing Wines see "Vatting.")