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.

66 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.

J. FERGUSON, O.D.O.

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

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

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 list 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 94 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.

Foreign Spirits and Wines may be measured into any cask over 20 gallons content, and may be left on any vacuity if the legal quantity (20 gallons) has been measured-Foreign Spirits being charged to the five-tenths, both in content and ullage, if over 40 gallons, and two-tenths if 40 and under; and Wines to the half gallon in all casks.-G. O., 84, 1860, and 23, 1862.

British Spirits may be drawn off into demijohns containing not less than two gallons, if intended for exportation or as ship's stores.-G. O., 22, 1872.

Should the surplus Spirits remaining in vat be under the legal quantity, it is the practice to allow them to be drawn off into legal sized casks, and be cleared at once for home use, the home consumption entry stating that the Spirits are delivered "in a legal sized package."-G. O., 6, 1877.

Rum the produce of, and imported from, a British Possession may be vatted with Foreign Rum of and from the country of its production, and delivered for home consumption at 10s 2d per gallon. The proportion of each decimally expressed must be shewn in the vatting book, so that it may be recorded in the warehousing registers, and noted on the Locker's orders at time of delivery.-G. O. 31, 1862.

B.P. Rum vatted with Foreign Rum from non-producing countries, casks to be marked with the word "Mixed."-G. O., 59, 1856.

The Board's sanction is necessary for mixing Wines of different sorts or countries (B. O., November, 1863); for mixing Wines above 42 degrees with Wines under 42 degrees (B. O., 20th June, 1865); for mixing Wines when fortified above 10 per cent. with Wine not fortified (G. O., No. 50, 1865); and for re mixing (B. O., September 9th, 1865).

The above applications to be reported on by the Inspector of Gaugers and Controller of Accounts, and countersigned by the Principal Inspector of Gaugers.-B. M., 1st August, 1865.

When British Spirits are vatted no sample is allowed the merchant without payment of duty (G. O., 74, 1874); but when Foreign Spirits or Wines are vatted the merchant gets one sample free of duty if the casks had all been fully sampled prior to vatting. In the event, however, of the sale sample allowed under G. O., 13th Feb., 1836, not having been drawn from the original casks before vatting, the merchant may draw from the new packages the same number of samples to which he was entitled from the original casks, prior to vatting-not more than one sale sample being allowed from one cask.-G. O., 49, 1865.

In ascertaining the strength of the vatted Spirits a sample is taken from the vat at the commencement of the drawing off (after the Spirits have been well mixed), and the strength found is to be considered the strength of the whole vat; but should the loss in operation as calculated on the strength of the vat sample be over one per cent., then the strength of each cask must be taken and shewn separately in the vatting book.

Wines intended for home consumption or removal coastwise, which have been vatted or blended--whether fortified or notto be tested immediately after the operation, and the strength then found recorded in the warehousing accounts.-G. O., 121, 1872.

The original marks must be effaced from casks intended to contain the vatted Spirits, the word "Blended" to be marked on both heads of the cask if British Spirits, and the letter V or B on front head if Foreign Spirits or Wine-the number, rotation number, merchant's name, content and ullage being marked on the front head. Thus :

British Spirits cannot be re-vatted except on the following conditions, viz. :—

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 such Spirits there shall be painted legibly by the trader the word "Re-blended.”—G. O., 48, 1877, and 95, 1877.

It is a common practice for merchants to vat British Spirits not previously vatted or blended with British Spirits which have already been vatted or blended. In such cases, no matter what proportion may have been formerly blended, all the casks are to be marked with the word "Re-blended." Casks containing blended or vatted British Spirits can only be racked under the re-racking regulations.

Vatting of Spirits is carried on for flavouring or other purposes, and to enable the merchant to reduce new and strong Spirits to a given strength, by mixing a certain quantity of weaker Spirits therewith, or for the purpose of raising the strength of old or weak Spirits, by the addition of stronger Spirits. Although it is not necessary, as a part of his duty, for the officer to know the relative quantities to be used in order to give a desired strength-the merchant in all cases being responsible for the transaction-yet the merchant may apply to him for assistance, and, therefore, a few rules for ascertaining the required strength may not be out of place.

RULE 1.-To find how much of a weaker Spirit must be added to a given quantity of stronger Spirit to reduce it to a required strength.

Multiply the difference between the stronger Spirit and the required strength by the liquid quantity to be reduced, and divide by the difference between the weaker Spirit and required strength.