92

who have been duly appointed for that purpose.
therefore, which has been hitherto made to the local Board of
The request,
Trade Inspector must be handed to the proper officer of Cus-
toms, at the warehouse where the Juice or Spirit may have been
deposited; that such officer is then to cause the goods to be
sampled as hitherto in bottles bearing labels setting forth the
full particulars necessary to identify the samples with the goods
they represent, that the samples are to be sealed with the official
seal, and be packed in a box, which is to be forwarded, also under
seals of office, addressed to the Principal Laboratory Officer, In-
land Revenue, Somerset House.

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
TO BE USED.

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.

85

15

150 26

A

B

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. The merchant makes a request on the back of each. On the Wine slip it would be, "I 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 1, 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

FINING, COLOURING, & SWEETENING.

Wine under 42 degrees may be fined in bond with common finings to any extent, so long as the rate of duty is not altered thereby; but if the operation is likely to alter or reduce the rate, or should the Wine be over 42 degrees, the sanction of the Board must be obtained. For common finings, such articles as Spanish earth, isinglass, eggs, milk, or other albuminous substance may be used, but no chemical or unusual preparations can be added. It is the examining officer's duty to examine the finings, to ascertain whether they are in accordance with the above regulations, the operation being carried on under the superintendence of the surveyor.

When Fining is mixed with Wine, the operation is to be called a Vatting and the casks marked V.-G. O., 23, 1876.

Sweet Finings may also be added, but the quantity must not exceed one per cent. of the quantity of Wine if for home consumption; but if intended for exportation the merchant may on application to the Board be allowed to add more than one per cent.-G. O., 91, 1857.

The percentage quantity of Sweet Finings must be shewn on the Red Slip to the tenth per cent., and the quantity of Finings added is taken into account in the ullage, and the whole charged at the Wine duty.

Fining can be carried on in any part of the warehouse, and is usually done to leave the Wine clear and bright before it is drawn off from the lees. Foreign Spirits may also be fined in bond, but the Board's sanction must be obtained in each case.— B. O., April, 1864.

When Foreign Spirits are bulked for the purpose of adding Finings, Colouring, or other matter that may be allowed by the regulations for home consumption, whether in large or small quantities, the operation is to be called a "Vatting," and the casks marked "V.”—G. O., 23, 1876.

73 EXAMPLE OF A FINING OPERATION. Rotn. 167

One Cask Red Wine @ Tarragona, under 39 degrees.

Landing account.

No.

Content. Ullage.

Re-examination.

Bung. Wet. Ullage.
57
26.1 23.1
Common Finings added......

Sweet

Sweet-fined per cent.

The new ullage and the letter V would be marked on the head of the cask, and noted in the warehouse-keeper's register from the Fining slip.

To find the percentage of Sweet-Finings added :RULE.-Multiply the number of Sweet-Finings added by 100, and divide by the quantity of Wine. Thus:

9

× 100 = 50 ÷ 57 = ('88).

COLOURING AND SWEETENING.

Spirits that are coloured or sweetened in bond are inadmissible for home consumption, the only exception being British Spirits coloured with Caramel. The quantity of Caramel to be used must not exceed 1 pint to 80 gallons of Spirits, and even this indulgence is only allowed on the understanding that the colouring matter added will not prevent the correct strength of the Spirits being duly ascertained (G. O., 30, 1873). British Spirits coloured with any matter other than Caramel, as well as British Spirits sweetened in bond, cannot be cleared for home consumption (G. O., 62, 1864). When Spirits are to be coloured or sweetened in bond, for exportation, they must be removed into a separate room or compartment having no communication with the other part of the warehouse, except by door under lock (G. O., 62, 1864). When the vatting or bottling compartments are not otherwise engaged either may be used for the purpose of sweetening or colouring. In all cases of removal from an Excise Warehouse to a Customs Warehouse, or from one port to another, it must be distinctly stated on the despatch if the Spirits have been coloured or sweetened, and if so, the consignee enters on his warehousing entries, "for exportation only."

When British Spirits have been coloured with Caramel, according to the authorised rate for home consumption only, a note must be made on the despatch to prevent more colouring matter being added at port of destination: "Coloured under G. O., No. 30, 1873," will be sufficient.

British Spirits sweetened or mixed in bond may be bottled in imperial or reputed quart or pint bottles, and the whole packed in cases containing not less than one dozen quarts, or two dozen pints, for exportation, or shipment as stores.

British Spirits in bottles, sweetened in bond, may be removed from one port to another, or one warehouse to another, for exportation or shipment as stores.-G. O., 16, 1866.

British Spirits sweetened in bond, in casks, may be removed to another port for immediate export, under G. O., No. 50, 1857; the remover to give the name of the export ship.G. O., 62, 1864.

EXAMPLE OF A SWEETENING OPERATION.

One cask British Plain Spirits.

Landing account.

Re-examination.

No. Con. Ull. O.P. Proof. Bung. Vac. in. Ull. Tem. Ind. O.P. Proof. Loss. 16 58 58.2 17.9 68.6 25.7 1.5 576 60 47 16.9 67.3 1.3 Sugar, Water, &c., added 20

1.3

80

Spirits sweetened.......... 77

68.6

Note. The Spirits in this case would be first drawn off into a larger cask, and then the 20 gallons of sugar and water added.

Instructions contained in G. O. 102, 1869, as to the warehousing British Liqueurs in Customs warehouses.

Certain British Compounded Spirits denominated in the Act "British Liqueurs" may hereafter be warehoused in any Customs warehouse approved for the deposit of British Spirits, but in addition to the other particulars required by the 4th section of the Act 28 and 29, Victoria, chapter 98, the Spirits must be specially described in the warehousing entry as British Liqueurs," and the actual number of gallons at proof of the Spirits from which the Liqueurs contained in each cask were compounded must be stated thereon.

After gauging the casks on receipt thereof, the proper officer is to take a sample of not less than a pint from each cask, and after having lablelled the bottle with the particulars indicated in the form of label (F) annexed,* and sealed the same with the official seal, forward it carefully packed and addressed to the Principal of the Laboratory, Inland Revenue Office, Somerset House, London, W.C.," noting in the Landing Book the fact and the date of forwarding the samples.

A letter acknowledging the receipt, in the form D,* is to be forthwith forwarded to the Commissioners of Inland Revenue, Somerset House, London, in which it will be necessary to insert the ullage quantity of the Liqueurs in each cask, and the quantity of proof Spirit stated in the warehousing entry to have been used in the manufacture thereof, and a certificate of receipt (form E) is to be given to the compounder or other person who may require the same, in like manner as for British Compounded Spirits under General Order, 62, 1864.

The Excise certificate is to be certified and forwarded to the Collector of Inland Revenue in the same manner as Excise certificates for other Compounded Spirits.

The officers are to observe that British Liqueurs warehoused with the Customs may not be removed to any other warehouse, or delivered from the warehouse, otherwise than directly for exportation or for ship's stores on board the vessel in which the same are to be exported or used as stores; there is, however, no objection to the removal from one port to another, or one warehouse to another, for exportation or ship's stores, of British Liqueurs bottled in bond, in like manner as was permitted by the Lords of the Treasury in the case of British Spirits sweetened and bottled in bond, communicated in General Order, 16, 1866; but the officers are not to issue the "Certificate (C) of the disposal of British Compounded Spirits warehoused with the Customs" as the allowances on British Liqueurs will be paid by the Inland Revenue Department, on the strength of the Liqueurs being ascertained at the Laboratory, and the strength entered being found to be correct.

The required Forms were issued with the G. O. referred to.