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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?
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.
115 gallons at 33 per cent. (67 UP.) = 37·9
43.7 x 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 36.5 on line A.
79.5) 402-5 (5 galls. quantity of Spirit used.
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.*
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?
100 x 85 proof gallons=850 ÷ 114 galls. = 7.5 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.
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:
A merchant vats
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.
Wine at 16 degrees requires 40 per cent. proof Spirit'
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,
who have been duly appointed for that purpose.
The bottles, corks, and boxes must be furnished by and at the expense of the person making the request, which must also be forwarded in a letter as above, advising the transmission of the sample.-G. O., 38, 1869.
Lime Juice fortified prior to importation, having been delivered duty free, officers are to observe that Spirits mixed with other materials, although coming under some other denomination, are, nevertheless, liable to duty as Spirits; and they are to take care that no Lime or Lemon Juice fortified with Spirits is delivered free of duty.-G. O., 29, 1868.
METHOD OF FINIDNG ON HEAD ROD THE QUANTITY OF SPIRITS
Given a certain quantity of Lime Juice-say 150 gallons; how much proof Spirit may be added at the authorised rate?
Set 85 on line A to 15 on line B, and under 150 on line A will be found 26-the quantity of proof Spirit required.
EXAMPLE OF A FORTIFYING OPERATION.
Two red re-gauge slips are necessary-one giving the particulars of the Wine to be fortified, the other the particulars of the Spirits to be used in the operation. request on the back of each. On the Wine slip it would be, “I The merchant makes a request permission to fortify the within-mentioned casks Red Wine, with British Plain Spirits, from cask No. 17, rotation number, under the regulations contained in G. O., No. 21, 1858;" and on the Spirit slip, "I request permission to use 34 gallons of the within-mentioned Spirits to fortify 6 casks Red Wine, rotation 14, Nos. 1 to 6."
The slips are first checked in the Warehousing Department, and the clerk who allows the operation writes underneath the merchant's request 66 tions." granted under the usual regula