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.

Example 1.-A merchant has 10 casks British Plain Spirits containing 319 gallons @ 11 O.P.; how many gallons at 5 U.P. must he add to reduce the strength to proof?

701

gallons will be the quantity of Spirits at 5 U.P. required to reduce 319 at 11 o.P. to proof.

the difference of being in the calculation of U.P. Spirits.

ON THE HEAD ROD.

Set 11 on B, to 5 on A, and under 319 on A will be found 701 on B, the quantity required.

Example 2.-A merchant wishes to add Spirit at 25 U.P., to 20 gallons at 17 o.P., to reduce it to 6 U.P.; how many gallons are required?

24 gallons will be the quantity of Spirits at 25 U.P. required to reduce 20 gallons at 17 o.P. to 6 U.P.

ON THE HEAD ROD.

Set 23 (the difference between the stronger Spirit and the required strength) on line B, to 19 (the difference between the weaker Spirit and the required strength) on line A, and under 20 (quantity to be reduced) on line A will be found 24.2 (the quantity required on B.

RULE 2.-To find how much of a stronger Spirit must be added to a given quantity of weaker Spirit to raise it to a required strength.

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

Example :-A merchant has 6 casks of Spirits containing 115 gallons at 7 U.P.; how many gallons at 10 O.P. will he require to raise the strength to proof?

80 gallons is the quantity required at 10 o.P. to raise 115 gallons at 7 U.P. to proof.

Set 7 on B, to 10 on A, and under 115 on line A will be

RULE 3.--To find the average strength of Spirits of different strengths.

Multiply the liquid quantity of each by its strength, add the products, and divide by the total liquid gallons.

Example 1.-A merchant wishes to vat 150 gallons Spirits at 25 O.P., 200 gallons at 10 O.P., 75 gallons at proof, and 50 gallons at 5 U.P.; what would be the strength of the mixture?

Set 475 on line A, to 530 on B (or 47.5 to 53), and under 100 on A will be found 111.5 on B.

or, by setting the ullage gallons to the difference between the proof and ullage, and on looking under 100 on line A you will find 11.5 (the strength) on B,

Example 2.-A merchant vats 100 gallons Spirits at 10 o.P., 80 gallons proof, and 300 gallons at 20 U.P.; what is the strength of the mixture?

EXAMPLES OF VATTING OPERATIONS-FOREIGN SPIRITS.

The merchant having made the request within the cover of the vatting book, to be allowed to vat (say) 10 casks B.P. Rum, enters the following particulars of the casks underneath the requestviz., rotation, number of casks, and proof quantity. The merchant also makes out one re-gauge slip for each rotation number, and after passing all through the warehousing department, the book and slips are taken to the examining officer, who proceeds to re-gauge and test, balancing the slips in the usual way.