ON HEAD ROD. Set 4 on line B to 7 on line A, and under 131 on line A will be found 74.85 on line B. 3. To find the percentage of alcohol to added water in a reducing operation. RULE.-Multiply the quantity of alcohol by 100, and divide by the total quantity of alcohol and water. A merchant reduces 52 gallons Spirits at 31 O.P., with 21 gallons of water; what is the percentage of alcohol to water added? Set 601 on line B to 100 on line A, and opposite 38.9 on line B will be found 64.7 on line A. 64.7 100 60.1 A B 4. The contraction of bulk that takes place when Spirits are reduced with water may be ascertained as follows: First find the quantity of alcohol in the Spirits (see Rule 1) and the percentage of alcohol to the quantity of water (see Rule 3); then in table B will be found the rate per cent. of contraction, multiply the rate by the total of alcohol and added water and divide by 100, and the result multiplied by the percentage rate according to the strength of the Spirits (Table A and Rule 2) will give the number of gallons the bulk has contracted. Example: A merchant reduces 52 gallons of Spirits at 31 O.P., with 21 gallons water. How many gallons has the bulk contracted? The percentage of alcohol 647 (see Rule 3) gives a rate of 3.1 per cent. (see Table B). Alcohol and water = 60·1 gallons. 3.1 rate per cent. 1.8 x 74-8 (percentage of alcohol in Spirits 31 O.P. (see Table A and Rule 2) = 100 1.3 gallon contraction of bulk, or extra = water necessary to reduce 52 gallons Spirits at 31 O.P. to 7 U.P. The actual quantity of water, therefore, that would be required to reduce 52 gallons Spirits at 31 0.P. to 7 U.P., would be 22.5 gallons and not 214. In practice when the Spirits are reduced in the cask, and not started into the vat, the quantity of water calculated by Rule 1 is first added, and, after being thoroughly mixed with the Spirits, the cask is re-dipped and strength tried. The exact ullage and strength being ascertained, the extra water necessary to reduce the Spirits to the required strength is found by calculating again in the same manner by Rule 1, or by the method generally adopted-i.e., by deducting the re-dip quantity from the estimated total of Spirits and water. The cask on being re-dipped, and sample tested, shewed the ullage as 71.9, and the strength 5.2 U.P. = 68.1 proof; then by Rule 1: When the Spirits are started into the vat and reduced they should be thoroughly mixed and allowed to remain in the vat for a day or two, so as to ensure the correct strength being taken. The mode of finding the contraction of bulk when Spirits are reduced in the vat is based solely on the strength of the testing sample. The number of proof gallons is divided by the reduced strength, as shewn by the testing sample, and the quotient gives the ullage quantity. 1.3 contraction of bulk, or extra water required. No. 57 Measured 30'7 •5 Bung. Vac. in. Con. Ull. Tem. Ind. U.P. Proof. Old cask delivered empty. 80.5 Estimated quantity of water by Rule 1 = 221 gallons. Extra water for contraction of bulk BOTTLING. This operation can only be carried on in an apartment of the vault or warehouse set apart and specially approved for the purpose (G. O., 7th Sept., 1832); and, unless sanctioned by the Board, Wines and Foreign Spirits cannot be bottled in the same apartment. Wines may be bottled in the same apartment as British Spirits, but both operations are not permitted at the same time. (G. O., 61, 1874.) Foreign Spirits and Wines are only to be bottled for exportation or ships' stores, but British Spirits may be bottled for home use as well. * The merchant may use either imperial or reputed quarts and pints, the bottles when filled to be packed into cases containing not less than two dozen pints or one dozen quarts.—— G. O., 4th March, 1834. Perfumed Spirits can be bottled in bond for exportation in bottles containing not less than 1 gill.-G. O., 13, 1854. Foreign Spirits and Wines are charged to the quarter of a gill (G. O., 66, 1857); the capacity of the bottles being ascertained by emptying 12 quarts or 24 pints, filled as for corking, into a two gallon measure, and the quantity necessary to fill up the measure taken to the quarter of a gill. Then on deducting the quantity required to fill the measure from two gallons, we get the capacity of 12 quarts or 24 pints; and on dividing by 12 or 24, we find the average capacity of each bottle. Thus :-after emptying, say 12 quarts into a two gallon measure, we find it necessary to add one gill to fill it up, this will shew that the 12 bottles held two gallons less one gill = 63 gills, and on dividing 63 by 12 we get 54 gills, the capacity of each bottle. The capacity of the bottles may also be ascertained by emptying 6 quarts or 12 pints into a one gallon measure and charging accordingly; out it is better to use the two gallon measure, as it assimilates the practice to that pursued in the case of British Spirits. In British Spirits, however, the quantity required to fill up the measure is taken by entire gills, any fraction being reckoned a gill; and in making up the bottling account it is not necessary to shew the capacity of each bottle, but for one dozen only if quarts and two dozen if pints.-G. O., 61, 1874. Supposing 12 quarts are measured into a two gallon measure, and it takes 2 gills to fill up the measure we deduct three gills from the two gallons leaving 132 as the capacity of one dozen quarts. Before commencing the bottling operation, the cask is redipped and tested as in racking, and should the Spirits have been reduced immediately before bottling the same red slip may *By permission of the Board bottles or flasks of smaller size than reputed pints may be used.-C.C. Act, sec. 95. do for both operations. The strength of the Spirits in the cask immediately before the bottling commences to be taken as the strength of the Spirits when bottled. After the bottling operation is complete the quantity in the cases is balanced with the quantity found in the cask and any loss in operation exceeding two per cent. charged with duty. It is not compulsory for the merchant to bottle the whole of the Foreign Spirits or Wines in the cask; but having drawn off and bottled the desired quantity, he can clear the remnant by paying the duty on the completion of the operation if the Spirits have not been rendered inadmissible for home consumption, owing to having been reduced, or coloured, and if Wines, sweet-fined or fortified beyond the legal percentage.-G. O., 56, 1856. In the case of British Spirits that have been reduced, the bottling operation must be carried on until the whole of the Spirits in the cask have been bottled. (G. O., 61, 1874.) When only one or two casks are to be bottled, it is usual to shew the bottling operation on the long red slip on which the cask or casks have been re-gauged; but when a great quantity of Spirits has to be bottled, more especially when the bottles are of various sizes, it is better to use a small red case book to enter the record of the bottling. The merchant's request for permission to bottle Foreign Spirits or Wines, must be written as follows:- "I request to have the within mentioned Spirits (or Wines) bottled for exportation only, not to be re-imported for home consumption."-See G. O., 48, 1869. When Spirits or Wines have been vatted, or blended, and afterwards bottled in bond, the letters V, or B, for Foreign Spirits and Wines, and the word "Blended for British Spirits should be marked on the cases in addition to the other particulars. The Board direct that no Labels stating that any goods have been bottled under Customs or Revenue Supervision be allowed to be used.-G. O., 47, 1877. LIME AND LEMON JUICE. All Lime or Lemon Juice to be used as ships' stores after inspection by the officers of the Inland Revenue at Somerset House duly appointed for that purpose, and after being fortified with 15 parts of proof Spirits to 85 parts of Juice, (the Spirits also to be approved) may be bottled in glass bottles of imperial measurement, containing not less than one imperial quart, and not more than two imperial quarts; or in bottles of glazed earthenware of imperial measurement, containing not less than one imperial gallon, and not more than two imperial gallons; the glass bottles to be packed in straw or other suitable packing, in wooden boxes-the earthenware to be satisfactorily protected by wicker work; the said glass or earthenware bottles to be secured by fixing the label approved for the purpose round the |