In the event, however, of the merchant being unable or declining to give the commercial designation of the Wine, or should the officers have reason to think that it has been entered under a wrong rate of duty, or should they entertain any doubt as to its character, a sample is then to be tested as provided by the 1st regulation. When wines are entered at a higher rate, no further examination will be necessary than to ascertain that it is under the regulations now in force.

The Board reserve to their officers, however, the right of taking a larger number of samples for testing in any case of doubt or suspicien, wherein such a course may be deemed necessary.-G.O., No. 57, 1866.

Regulations for forwarding Samples for testing from a non-testing" to a testing" port :

1st.-A request in writing to be made by the merchant, to the collector or principal officer, setting forth the particulars as to import marks, &c., of the casks of wine, of which samples are required to be forwarded for testing, on receipt of which the principal officer is to direct the necessary samples to be drawn by or in the presence of the proper officer-viz., one sample of each import mark, or more if deemed necessary. 2nd. That such samples, when drawn, be sealed by the principal officer, placed in a box or other convenient package, and forwarded under seals of office by railway or other conveyance to the nearest or most convenient testing port-it being understood that whatever port be selected as the most convenient, the same is to be deemed the testing port for the place from which the samples have been sent.

3rd. That a letter of advice be sent by post to the collector of the testing port, who is to return the document as soon as practicable, noting thereon the class under which the duty on the wine should be assessed-the sample to be retained at the testing port.

4th. The expense of providing bottles, cases, &c., and forward. ing the samples, to be borne by the Crown-empty packages being returned free of expense to the port from whence sent. G.O., 115, 1860.

CALCULATION OF THE PROOF QUANTITY.

On wines duty is chargeable on the ullage quantity, according to the degree of strength; but on spirits the proof is the quantity on which the duty is charged. When 100 gallons of spirits contain 57 gallons of alcohol it is called proof spirit, and at the temperature of 51 degrees Fahrenheit weighs twelve thirteenths of an equal quantity of distilled water. Should the proportion of alcohol be greater than stated, it is called overproof, but if less it is under-proof-the letters O.P. standing for over-proof, and U.P. for under-proof. The strength of water is 100 per cent. under-proof. Absolute alcohol is about 75 overproof.

The following are the methods for calculating the proof quantity:

By the pen

If over-proof add the strength over-proof to 100, and multiply by the ullage or liquid quantity: but if under-proof the strength under-proof must be deducted from 100, before multiplying.

Thus-

A cask of B.P. Rum containing 110 gallons at 15.6 O.P.

A cask of brandy containing 56 gallons at 11.2 U.P.

A case of brandy containing 11 bottles each 5 gills at 13 U.P.

METHOD OF CALCULATING PROOF BY HEAD ROD.

100.5 gallons at 15.6 O.P.

Set 15.6 on line B to 100 on line A, and under 110.5 on line A will be found 17.2 on line B. Add 17-2 to 110.5, and you have the proof quantity 127%.

* When the fraction found in calculating the proof quantity in case exceeds half a gill it is to be charged. 50-5267 would be 51 gills, or 11 proof gallons.

Set 11.2 on line B to 100 on line A, and under 56 on line A will be found 63 on line B.

Deduct 6.3 from 56 and you

A

112 strength U.P. B

49.7 proof.

11 bottles 5 gills each at 13. U.P.

11 at 5 = 57 = 57.75 at 13. U.P.

Set 13 on line B, to 100 on line A, and under 57.75 on line A will be found 75 on line B. Deduct 7.5 from 57 75 and you proof gallons. 100

have 50 gills or 1

57.75 ullage

7.5 U.P.

gallon.

Α

13 strength U.P. B

50.25 gills = 132 proof.

At some of the large ports proof rules are supplied to the officers. In using these it is only necessary to set the rule to any given strength, and opposite the ullage quantity will be found the proof gallons.

SAMPLING.

FOREIGN SPIRITS AND WINES.

The officers of Customs may, on the entry of any goods, or at any time afterwards, take samples of such goods for examination, or for ascertaining the duties payable, or such other purposes as the Commissioners of Customs may deem necessary, such samples to be disposed of and accounted for as the said Commissioners may direct.-C. C. A., sec. 70.

Before gauging (on importation), a sample (3 gills) must be taken out of each cask, and on removal to another port, another sample is also to be retained-[G. O., 25th March, 1825]-the

* In calculating on the head rod when under-proof it is necessary to take a tenth more than when the strength is O.P., thus:-56 gallons at 11.2 gives 6.24, which would be 6.2 O.P., but 6.3 U.P.

officer at the port of destination drawing a sample (spirits only)* -the whole of these being considered Crown samples, and are disposed of, in accordance with instructions contained in G. O., 28, 1868.

When foreign spirits are removed to a warehouse at the same port, no sample is retained by the Crown-the testing sample being returned to the cask.-G. O., 117, 1874.

Of all samples drawn on behalf of the Crown an account must be kept and entered in the respective books-[G. O., 8, 1857, and 44, 1858]-the bottles containing the samples being properly labelled, thus :-

Samples of spirits received coastwise and entered for warehouse are drawn after the casks have been gauged; but samples of spirits and wines on importation and for removal must be drawn before gauging.

Merchants are allowed samples duty free from all casks warehoused, or removed to another port. Two samples are allowed at the port of importation; and should the spirits be removed or exported, a third sample is allowed as an equivalent for the one retained by the Customs.-G. O., 13th Feb., 1836.

On removal, the number of samples taken by the merchant without payment of duty must be entered in the despatch or letter of advice; and in the event of two samples having been drawn, one sample only is allowed at the port of destination for the purpose of sale, and a further sample should the goods again be removed or exported. If the regulated number of samples have not been drawn previous to removal, they are to be allowed at the port of destination in addition to the samples above provided for.-G. O., 92, 1864.

*The practice varies at different ports with respect to drawing samples of spirits received coastwise and retained by the Crown. There appears to be no general order authorising such samples to be retained by the officers; but, on the other hand, there is no general order directing the testing samples to be returned to the casks as in the case of British spirits under G. O., 62, 1864; and as samples are kept of spirits imported (G. O., 25th March, 1825), the same practice with regard to spirits received coastwise is sanctioned by the Customs Consolidation Act (sec. 90), which provides that upon the arrival of such goods at the port or place of destination, the same shall be entered and warehoused in the same manner, and under and subject to the same laws, rules, and regulations, so far as the same are or can be made applicable, as are required on the entry and warehousing of goods on the first importation thereof." It is, however, the opinion of the Surveyor-General and the Principal Inspector of Gaugers that these samples should be returned to the casks.

66

Merchants' samples from casks, after having been gauged for Warehouse, and before the Red Book is made up-and also samples prior to removal or export-are drawn on the authority of the Examining Officer. But before any other samples are allowed to be drawn, a sampling order, duly signed in the Warehousing Department, must be obtained by the merchant, as the Locker's authority to allow the samples-the Locker noting the sampling in his stock-book, at the page on which the goods are entered.

When gauging for duty the testing sample is drawn after the cask is re-gauged.

See "Blending' " and "Vatting" for samples allowed on these operations.

Samples of spirits and wines at the out-ports are to be the same in quantity as in London, which is limited to 3 gills, notwithstanding the bottles used in sampling may be of greater content.-G. O., No. 16, 1847.

Prior to drawing samples, the casks of spirits are to be broken out from their places where they have been stowed, and to be rolled over and made up for re-gauging and re-trying.— G. O., No. 106, 1844.

BRITISH SPIRITS.

On unracked or unblended British spirits deposited in a Customs warehouse, the merchant is allowed two samples free of duty*; but no sample is allowed if the spirits have been racked, blended, or vatted (G. O., 74, 1874).

When warehousing British spirits no sample is to be taken on behalf of the Crown, the sample taken for testing purposes being returned to the cask, and a note to that effect made in the Red Book. On removal, one sample from each cask is to be retained by the Customs, and an equivalent allowed the merchant free of duty. G. O., 62, 1864.

When a merchant blends or vats, the officer must not allow him a sample duty free, the privilege he had previously of getting a sample on each operation, as well as the number of samples he had not taken prior to blending or vatting being cancelled by G. O., 74, 1874.

DISPOSAL OF CROWN SAMPLES.

The following are the amended regulations for the disposal of samples of Wines and Spirits by the Officers of Customs, viz. :

An account is to be kept of the samples received and disposed of, in the manner directed by G. O., 44, 1858.

*This applies to British spirits received from an Excise warehouse; but from a Customs warehouse the two samples are only allowed if the spirits have not been previously sampled. If the despatch states once sampled, then only one sample is allowed; but if the two samples have been previously taken, the merchant is not entitled to a further sample.