EXAMPLE OF A CASK OF B.P. SPIRITS RACKED.

Rotn. 1877

593.

One cask B.P. Spirits.

No. 63

Bung. Vac.

Landing a/c.

Content.

Ullage.

137.3 Difference.

Cont. Ullage. Tem. Ind. O.P. Proof. in. 35.9 1.7 125 123-7 58 52.2 10.4 136.5

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 mix. ture 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.")

Casks containing blended Foreign Spirits or Wines must be marked with the new rotation number-the letter B, or V (at the option of the merchant), being cut in the head of the casks whether they be new or form part of the original packages(G. O., 23, 1876)—the name of the proprietor and the content and ullage being also legibly marked on the front head of the casks.

The word "Blended," must be marked on both heads of casks containing blended British Spirits.-G. O., 16, 1875.

Foreign Spirits are not so frequently blended as British Spirits, the latter being very much improved by judicious blending, and at every port the merchants avail themselves of the privilege allowed in this respect.

Re-Blending.-British Spirits cannot be re-blended except on the following conditions:

The Spirits shall be returned into the same casks, which shall not in the meantime be removed from the warehouse, and on the heads of every cask containing snch Spirits there shall be painted legibly by the trader, the word "Re-blended.”—G. O., 48, 1877, and 95, 1877.

When blended Spirits are delivered for home consumption, the word "Blended," to be endorsed by the clerk in the warehousing department on the copy of the entry which accompanies the goods, in lieu of a permit, before he passes the document on to the out-door officer in the bonded warehouse.—G. O., No. 71, 1876.

EXAMPLE OF BRITISH SPIRITS BLENDED.

The merchant's request inside cover of book is as follows:

"I request permission to blend the under-mentioned 6 casks British Plain Spirits," viz. :

The clerk in the warehousing department then checks the red slips, and allows the operation by writing within the cover of the book "Granted under the usual regulations," "A. B. pro Collector."

The casks having been re-gauged by the vacuity, and the slips made up, the following are the particulars entered on page 1 of red book.

No. 4 Warehouse.

S. THOMAS, E.O., 19/7/77.

Six casks B.P. Spirits re-gauged prior to blending.

After the Spirits have been drawn off, and measured into the new packages, and the strength of each cask tried, the following would be the record of the blending on folio 2 :—

5 casks B.P. Spirits blended as under.

Received into No. 4 Warehouse the above-mentioned 5 casks B.P. Spirits.

Delivered to warehouse-keeper. 1 book, 4 red slips.

S. THOMAS, E.O., 19/7/77.

J. FERGUSON, O.D.O.

S. T., E.O., 19/7/77.

The examining officer next enters the particulars of the blended casks in the Locker's stock book, under the new rotation number; and the Locker shews a delivery at the old rotation numbers, the word blended being inserted in H.C. column.

The re-gauge slips are then handed in along with the blending book to the warehousing department, where a new account is opened for the blended casks, and the re gauge slips entered at the old accounts, the loss in operation being brought to account under the new rotation number. The merchant does not now get a sample free of duty after the operation.-G. O., 74, 1874.

VATTING.

Vatting is an operation whereby large quantities of Spirits or Wines of the same sort* are mixed in a vat, and is only allowed in an apartment of the warehouse or vault specially approved and set apart for that purpose.

The operation of putting Wines or Foreign Spirits of the sume sort together may be called, at the option of the merchant, either " Blending" or "Vatting," the letter "B," or "V,' being cut in the head of the casks, whether they be new or form part of the original packages.-G. O., 23, 1876.

In the following cases, viz. :

When Spirit is added to Wine for the purpose of fortifying it ; When any other article, such as Finings, Coloring, &c., is mixed with Wine; or,

When Foreign Spirits are bulked for the purpose of adding Finings, Coloring, or matter that may be allowed by existing regulations, for home consumption, whether in large or small quantitiest

The operations to be called a Vatting, and the casks are to be marked V.-G. O., 23, 1876.

The red book and re-gauge slips necessary for blending operations are also required for vatting transactions, the merchant making his request within the cover of the book. Vatting and blending transactions are entered in the numerical ist of ships, and the vatted casks marked with the new rotation number.

Prior to starting the casks, the examining officer examines the vat to ascertain that it is empty, a note to that effect being made within the cover of the vatting book. The casks are then re-dipped and the samples tested, the slips being balanced and a total of each shewn on first page of vatting book.

After the Spirits have been drawn off from the vat, the total quantity should be balanced with the quantity shewn on page 1, and any increase or loss that may have taken place recorded.

Should there be a loss in operation exceeding the usual allowance of 1 per cent., duty must be charged on the quantity in excess.--G. O., 59, 1852 (and 69, 1864, for British Spirits).

In the case of British Spirits the casks must be filled, but any quantity not exceeding a gallon may be drawn off in even quarts, if the Spirits are intended for home use, but if for exportation the casks may be left on two gallons ullage if rerequired.-G. O., 35, 1873.

The limit for casks containing British Spirits is nine gallons in both content and ullage, so that a cask of 9 gallons content can only have gallon drawn off, a 94 gallon cask, gallon, and 9 cask, of a gallon.-G. O., 62, 1864.

*When Wines and Spirits of different sorts are vatted, the operation is called a "Mixing," and the word "Mixed" cut in the head of the casks. Wine of the same sort means Wine of the same country and colour.

The Board's sanction must be obtained in each case.