neck and cork, and the bottling of each cask to be completed in one continuous operation.-G. O., 47, 1868. The Juice when inspected, bottled, fortified, and labelled in accordance with the foregoing regulations, may be shipped, subject to the following regulations in regard to the maximum size of bottle, viz. :— But quart bottles may be shipped in all cases, if preferred. Application to be made to the Board of Customs from time to time, for the labels as they may be required.-G. O., 47, 1868. Whenever fortified Lime or Lemon Juice has been kept in casks in a Customs bonded warehouse for a longer period thau three months, a sample should be sent to the inspector of Lime and Lemon Juice, Inland Revenue Laboratory, Somerset House, in order that it may be re-examined before the Juice is bottled. This re-examination will be made free of expense to the owner. -G. O., 84, 1871. After it has been approved, fortified, bottled, and packed in cases, it may be allowed to be exported from the warehouse, or removed under bond from one port to another, either for exportation as merchandise or ship stores, or to be warehoused for future shipment as stores; but Lime or Lemon Juice is not to be allowed to be removed under bond in cask.-G. O., 7, 1868. G. O., 79, 1877. (See also "Fortifying.") BRITISH SPIRITS. The following are the regulations contained in G. O., 61, 1874, regarding the reducing and bottling of British Spirits for home consumption allowed by G. O., No. 42, 1874 : : That British Plain Spirits or British Compounded Spirits, deposited in a Customs' warehouse may be bottled for home consumption. That a separate and secure room be provided for bottling and packing Spirits, and that accommodation be provided for the officer; but this room may be used for bottling Wines when not required for Spirits. That the bottling warehouse be first approved by the Board, and bond given by the Proprietor, and that all such warehcuses be secured by Revenue locks in the usual way. That the operations in the warehouse be carried on under the superintendence of an examining officer or gauger; but when the warehouse contains only Spirits in casks or in cases, or fractions of a dozen which may remain after racking, it may be placed in charge of the Locker. That the bottles used be either imperial or reputed quarts and pints, and that their capacity be ascertained by causing one dozen, if quarts, or two dozen, if pints, to be filled as for corking, and then emptied into a two gallon measure; the quantity required to fill up the measure being taken by gills, and any fraction reckoned an entire gill. That Spirits intended to be reduced and bottled may be blended and the strength reduced by water to any legal degree that may be required; but no water is to be kept in the apartment, and if the bottling is to be performed in another compartment approved for the purpose, the Spirits are to be removed from the warehouse into the bottling compartment by an officer. That before commencing the operation, an account of the Spirits be taken by the examining officer or gauger. That Spirits may be racked or blended previous to bottling, but when bottling, from any cask or vat has been commenced, the operation must be proceeded with until the whole quantity is bottled, and the spirits drawn from each cask or vat must be kept apart until taken account of by the officer. That any deficiency ascertained before bottling is commenced, and which would be chargeable if the Spirits had been delivered for consumption, as well as any deficiency in excess of 2 per cent. (G. O., 115, 1874) upon the quantity ascertained before the commencement of the operation, be charged with duty. That Spirits after being bottled, be packed without unnecessary delay, in cases containing any number of complete dozens, but not less than one dozen quarts, or two dozen pints, the cases being securely closed. That the proprietor shall at the same time cause the term Spirits," or Whisky," or Compounded Spirits," as the case may be, to be legibly painted on the outside of each case,† together with a distinctive Trade Mark, the year, and the progressive number of each bottling, commencing with No. 1 in each year, and underneath such number the progressive number of the case. That the officer do satisfy himself, when bottled Spirits are being packed, that the proper number is put into each case, and see that the packed cases be immediately closed and securely fastened, and that the required particulars be painted on each case. That when bottled Spirits are delivered for consumption, the duty be charged according to the quantity and strength of such Spirits at the time of bottling. Bottled Spirits may be removed under bond from one Customs warehouse to another, or from a Customs warehouse to an Excise general warehouse, under the regulations applicable * See 23 & 24 Vic., cap. 114, sec. 100, and "Reducing." No Labels stating that the Spirits have been bottled under Customs or Revenue Supervision are allowed to be used.-G. O., 47, 1877. to Spirits in cask, care being taken that the cases be securely closed, but they may be taped and sealed, or otherwise, at the option of the remover. Method of calculating on head rod the duty on gills of British Spirits. Set 120 (pence) on line B to 32 (gills) on line A, and under the number of gills on line A will be found the duty (in pence) on line B. Gills... 2 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Pence..38 41 45 49 53 56 60 64 68 71 75 79 83 86 3 Gills...{ 24 25 26 27 28 29 30 31 32 11 Pence..{ 90 94 98 101 105 109 113 116 120 A B 4 5 6 7 8 9 A 15 19 23 26 30 34 B Any fraction under d not to be charged; d and upwards to be charged 1d. In the same manner may the duty on Rum, Brandy, &c., be calculated by setting the rate of duty per gallon in pence to 32. The duty on tenths of a gallon may be found by setting the rate per gallon in pence to 10 on line A, and under the number of tenths on line A will be found the duty in pence on line B. Brandy, 10s 5d = 125 pence per gallon. Tenths 1 2 3 4 5 6 7 8 9 10 A Pence 13 25 38 63 75 88 100 113 125 50 B A TABLE OF TENTHS, THIRTY-SECONDS AND DECIMAL PARTS OF A The total proof quantity in any number of cases may be found as follows: By the pen Multiply the number of cases by 1 number of gills exceeding or less than 1 plied by the number of cases and added the total proof quantity. (proof gallon) and the gallon, on being multior deducted, will give Set the number of cases on line B, to 100 on line A, and under the proof quantity in gills in each case on line A will be found the total proof gills on line B. Then to reduce the quantity to gallons, set 32 on line A to the total number of gills on line B, and under 100 on line A will be found the number of gallons on B. First Example 55 gills in each case } 2nd setting. 1320 gills 32 1320 gills = Second example— 34.5 gallons. =341 proof gallons. A A To reduce tenths to thirty-seconds.-Multiply by 32 and divide by 10. (If fraction half a gill, or over, charge a whole gill.) Thus 8 gills. = Set the number of tenths on line B, to 100 on line A, and under 32 on line A will be found the number of gills on line B. |