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

have 49.7, the proof quantity.*

100

Deduct 6.3 from 56 and you

A

11.2 strength U.P. B

56 ullage

6.3 U.P.

49.7 proof.

11 bottles 5

11 at 5

= 57

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.

have 50 gills or 1

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.

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.

Samples of Wines and Spirits removed under bond are to be retained as drawn for a period of two months, and all other samples of Spirits for one month, from the time of their being brought into the proof room; and at the expiration of the respective periods the samples are to be started into store casks, and disposed of at the next Customs' sale.

Wines are to be offered for sale in convenient lots for home consumption, at the duty payable thereon with reference to their strength. The Spirits are not to be reduced by water to the strength of proof, but they are to be offered for home consumption at a price not less than the duty per proof gallon, and in lots of the legal quantity, viz.,

If Foreign Spirits, in lots of 20 gallons;
If British Spirits, in lots of 9 gallons;

any remaining surplus quantity being added to the last lot drawn from the several casks.

All samples of Wine and Spirits are to be disposed of once a year at least, and if the quantity of Spirits does not amount to the legal quantity, the Spirits may be offered for sale for home consumption only in less quantities than may be legally imported.

Purchasers of the Wines and Spirits are to provide packages for their respective lots; and in the case of Spirits, a certificate, signed by the Queen's warehouse-keeper, and endorsed with the particulars required by the 25th section of the Act 11 and 12 Vic., cap. 122, is to be given in order to sanction the transit of the Spirits, as directed in G. O., 109 and 115, 1848, and as further required by the 23 and 24 Vic., cap. 114, sec. 184.

If the Wines and Spirits will not realise the amount of duty, they are to be put up for sale at buyers' prices for exportation, care being taken, however, that Spirits in illegal quantities are not so offered, and in the event of no bidding being obtained, the circumstance is to be reported to the Board, with a view to the samples being destroyed, or removed to another port, under the regulations of G. O., 123, 1845.

The duties on the samples sold are to be brought to account finally by entry as "Duties" on goods ex warehouse, and the balance as Moneys not Duties," under the head of "proceeds of samples."-G. O., 28, 1868.

Samples of Wine imported as such, and not exceeding 2 gills each, are admitted duty free.-G. O., 57, 1869.

WAREHOUSING.

When casks of Wines and Spirits are entered to be warehoused, the dimensions of the casks, taken by the Gauger, need not be recorded in the Landing Books, the content and ullage being only shew therein, and the strength of spirits as at pre

The Inspectors and Surveyors in checking the gauges will do so by the dimensions chalked on the casks, putting their initials to the recorded content and ullage.

When Wines or Spirits are treated under prime or sight entries, the whole particulars must be recorded in the Landing Books as at present.

In cases of removals of Wines and Spirits to Excise warehouses, the whole of the dimensions must be shown as at present in the despatch, the dimensions being taken and recorded at the time of re-examination for removal.-G. O., 85, 1871.

Casks received coastwise are to be re-dipped and gauged all round, it being understood that, notwithstanding any slight discrepancy in taking the dimensions of a cask at the port of receipt, which may alter the content not more than a gallon, the cask is to be considered to have been correctly gauged.-G., O., No. 51, 1845.

The collector at the port of destination is without fail, at the expiration of the period specified in the despatch, to apprize the collector at the port of removal of the goods not having been re-warehoused, should such be the case.-G. O., No. 16, 1868, and G. O., 45, 1870.

The officers are in all cases, when they report the nonarrival of bonded goods, and the necessary entry is subsequently passed, at once to apprize the collector at the port of removal of the fact.-G. O., No. 69, 1870.

Merchants to be allowed the option of making the entry on the despatch, or of passing separate entries.-G. O., No. 68, 1869.

The practice of returning despatches, for correction, to the port from whence they are issued-in cases where slight discrepancies in the description of goods, &c., or merely clerical errors are found on examination -is improper, and when a discrepancy does not affect the quantity of the goods chargeable with duty, the account as given by the despatch be accepted; but in cases where the discrepancy may affect the amount of duty involved, or would lead to a supposition that the goods had been tampered with in transit, an account of the goods must be rendered to the Controller of Accounts, as found on examination, who is to notify the discrepancy to the collector at the port of

* The full particulars of the re-examination of casks received under bond, shewing an excessive loss in transit, should be given in the Red Book. They are necessary for reference, under G. O., 35, 1877, in the case of spirits from Customs warehouses, and under G. O., 85, 1865, for spirits received from Excise warehouses.

D