British Wines in cask intended for immediate exportation may be fortified with Spirit in bond, subject to the following regulations:-That the Wine be brought in cask to a bonded warehouse duly approved for the purpose, and that it be neither manufactured or bottled and labelled in bond, the operation to be performed in the presence of the proper officers, and the Spirits added not to exceed 10 per cent. When so fortified to be delivered for exportation only, and the quantity of Spirits mixed therewith to be endorsed on the shipping bill.-G. O., 48, 1861. The cask containing the Spirits used in fortifiying is also re-gauged prior to and after the fortifying operation, and the quantity drawn off shewn on the red slip. A drawback of 2d per gallon on British Plain Spirits used in fortifying may be claimed by the merchant.-G. O., 62, 1864. RULES FOR FINDING THE QUANTITY OF SPIRITS REQUIRED IN FORTIFYING WINE. 1.-To find the quantity of proof Spirits required to fortify Wine to a given strength. RULE.-Multiply the difference between the present strength and the required strength by the number of gallons of Wine, and divide by the difference between the required strength and 100. Example.-A merchant wishes to fortify 114 gallons of Wine at 35 degrees, so as to raise the whole to 40 degrees, how many gallons of proof Spirits are required? 100 40 Required Present Strength. Difference. Quantity 35 = 5 X 114 = 570 60) 570 (9 proof gallons required quantity. 540 30 60 ON THE HEAD ROD. Set 5 (the difference between the present strength 35, and the required strength 40) on line B, to 60 (the difference between the required strength and 100) on the line A, and under 114 gallons (the quantity of Wine to be fortified), on line A will be found 9.5 (the proof Spirits required) on line B. 9.5 60 114 A B 2. To find the number of liquid gallons of Spirits at a given strength necessary in a fortifying operation. RULE.-Multiply the difference between the required strength and the present strength by the quantity of Wine, and divide by the difference between the required strength and the strength of the Spirits. Example.-A merchant wishes to fortify 57 gallons of Wine at 32 degrees, so as to raise the whole to 40; how many gallons of Spirits at 25 O.P. are required? Set 8 on line B to 85 on line A, and under 57 on line A will be found 5 on line B. Quantity of Wine prior to operation,...... 57 Quantity of Wine after operation,..................... 5 62,3% * 125 93 × 57 = 5,301 ÷ 62·3 = 85. 85= 40 degrees, strength of the Wine. 3. To find the strength to which Wine has been raised when fortified with Spirit at a given strength. RULE.-Multiply the difference between the present strength and the strength of the Spirit by the quantity of Wine before the operation, and divide by the quantity of Wine after the operation. Example. A merchant wishes to fortify 115 gallons of Wine, at 33 degrees, with 5 gallons British Plain Spirits, at 16 O.P.; what will be the strength of the Wine when fortified? Quantity of Wine prior to operation,...... 115 5 Set 83 on line B to 120 on line A, and under 115 on line A will be found 79.5 on line B. Multiply the quantity of proof Spirits in the Wine when fortified by 100, and divide by the quantity of Wine after the operation. Example: Proof. Spirits added 5 at 115 gallons at 33 per cent. (67 UP.) = 37.9 16 O.P. 5.8 43.7 × 100 = 4,370 ÷ 120 = 36-5 degrees, strength of the Wine. ON THE HEAD ROD. Set 120 on line B to 100 on line A, and opposite 43.7 on line B will be found 365 on line A. 36.5 100 A quantity of Spirit used. 115 79.5) 402·5 (5 galls. 4.-To find the rate per cent. the Wine has been fortified. RULE.-Multiply the proof Spirits by 100, and divide by the number of gallons of Wine actually in the cask before the operation.* Example : gallons A merchant fortified 114 gallons of Wine with 7 British Plain Spirits at 19°2 O.P.; what rate per cent. was the Wine fortified? Spirit. Wine. 100 × 85 proof gallons=850 ÷ 114 galls. 75 perc ent.-rate fortified. ON HEAD ROD. Set 8.5 on line B to 114 on line A, and under 100 on line A will be found 7.5 on line B. 100 7.5 114 A B NOTE.-The Spirits added in the Example under Rule 2 give 116 as the rate per cent. fortified, or 1.6 per cent. over the legal allowance. The officer would, therefore, allow only 4 gallons to be added (without the Board's permission), which gives exactly a rate oi 10 per cent. When Wines that have been fortified at different rates are subsequently vatted, it is necessary to shew in the vatting book the average rate of fortifying. 5-To find the average rate. RULE.-Multiply each separate quantity by the rate per cent., and divide the total by the total number of gallons vatted. Example: It is the practice at some ports to calculate the rate per cent. on the quantity of Wine and Spirit after the operation; but, although the Spirit included in the Wine is allowed to be delivered at the Wine duty, it is not to be considered as Wine for the purpose of adding more Spirit than 10 per cent. in a fortifying operation without the Board's sanction being first obtained under G. O., 21, 1858.-(B. O. to Liverpool.) ON HEAD ROD. Set 327 (32-7) on line B to 100 on line A, and opposite 27.6 on line B will be found 8'4 on A. 8.4 27.6 100 A The following scale may be useful :— TO RAISE TO 40 PER CENT. Wine at 16 degrees requires 40 per cent. proof Spirit 17 38.3 23 24 25 26 27 29 30 31 32 33 Lime or Lemon Juice duly deposited in a bonded warehouse, inspected and approved by the Inspector of Inland Revenue, Somerset House, may be fortified with 15 parts of proof Spirits (also approved) to 85 parts of Juice. Spirits to be used in fortifying may be examined by competent officers at the out-ports. They are not to be under-proof, and consist of Rum, Gin, Brandy, Whisky, or Hollands; but plain or raw grain Spirits are not to be used.-G., O., 121, 1869. All Lime or Lemon Juice to be used as ship's stores, as well as the Spirits for fortifying the same, to be inspected and approved by the officers of Inland Revenue, at Somerset House, |