The entries in the vatting book would be as under:—within the cover of the red book, underneath the merchant's re

(Page 1).

No. 3 vaults. A. DIXON, E.O., 19/7/77.

10 casks B.P. Rum re-gauged prior to Vatting.

Nos.

Proof Gallons.

128

101

234fo

464

Loss prior to Vatting 29

Testing samples returned to casks.

10 casks B.P. Rum drawn off from vat as under.

1877

Rotn.

486

493

(Page 2.)

A. DIXON, E.O., 20/7/77.

Mark & No.

Bung. Wet. Cont.

Ull. Tem.

Ind. O.P. Proof.

V 1 Measured 25.1 21.2

55

3

23.1 21.9 40

39.4

47.3

23 22.1 40

3

47.6

"

22.9 21.7 40

3

47.3

22.8 21.9 40 3

47.6

22.7 21.8 39.8 3).

47.3

Received into No. 3 vault the above-mentioned 10 casks

B.P. Rum.

Delivered to warehouse-keeper.

1 book, and 3 red slips.

R. FRAZER, O.D.O.

A. D., E.O., 20/7/77.

[For method of finding content from ullage, see "Racking.”]

The examining officer having seen that the casks were duly marked, enters the vatting transaction in the Locker's stock book, and the Locker having delivered the casks at the old accounts, the vatting book and re-gauge slips are returned to the warehousing department, where a new account is opened in the general register, the loss in vatting being carried to the new account, and the "loss prior" to the old accounts--the delivery shewn on the export side with the word "Vatted," and the register and folio at which the vatting account is entered.

The last cask, No. 10, containing the vatting remnant not having the legal quantity (20 gallons), although in a legal sized package (27), is not permitted to remain in bond, but must be at once cleared for home consumption; and the words "Remainder of vat, in a legal sized package," being written at the foot of H.C. entries.-G. O., 6, 1877.

BRITISH SPIRITS.

The entries within the cover of the vatting book, and on page 1 are similar to those in last example.

In drawing off from the vat, however, the casks must be filled, but the same vacuity may be left as in blending or racking operations-i.e., not exceeding one gallon if for home use, and two gallons if for exportation, the desired quantity being drawn off in even quarts. (G. O., 35, 1873.) The entry on page 2 would be as follows:

Rotn.

1877

567

No. 4 Warehouse.

21st July, 1877. R. JONES, E.O.

10 casks B.P. Spirits drawn from vat as under. Mark & No. Drawn off. Cont. Ull.

Blended 1 Measured full gall. 57.5 57

Tem. Ind. O.P. Proof. 58 57.2 3.1 58.7

Testing sample returned to vat.

Warehousing complete.

Received into No. 4 warehouse the above-mentioned 10

R. JONES, E.O.

casks B.P. Spirits.

Delivered to warehouse-keeper.

J. EVANS, O.D.O.

1 book, and 4 red slips.

R. J., E.O., 21/7/77.

The necessary entries are then made in the Locker's stock book, and in the warehouse-keeper's general register, in the same manner as described in last example.

The last cask containing less than the legal quantity (9 gallons), although in a legal sized package, must be duty paid on completion of the operation, and be immediately sent to the proprietor's dealer's stock, accompanied by a proper permit.— G. O., 6, 1877, and 95, 1877.

It usually happens that the quantity drawn off for the last cask is considerably short of the quantity necessary to fill it. Should the merchant desire to leave it in the warehouse, the quantity short must be drawn from the other casks, which are generally left full until the total quantity is drawn from the vat. Should it take more than can be legally drawn from the other casks-i.e., one gallon from each-the merchant must either get a smaller cask or clear the remnant on completion of the operation, as no cask of British Spirits with a greater vacuity than one gallon if for home consumption, and two gallons if for exportation, can remain in bond after a racking, blending or vatting operation.-G. O., 35, 1873, 6, 1877, and 95, 1877.

When British Spirits are mixed with Rum, Brandy, or other Foreign Spirits, they are to be denominated and described in the account as "Spirits not enumerated, and not sweetened or mixed, so that the strength thereof cannot be ascertained by Syke's hydrometer.-G. O., 61, 1865.

REDUCING.

This is an operation whereby the strengths of Spirits are reduced by the addition of water, and is usually done when the Spirits are to be afterwards bottled. (See "Vatting," for the reduction of strong Spirits by the addition of weaker Spirits.)

Foreign Spirits on being reduced with water, are rendered inadmissible for home consumption (G. O., 126, 1847); but British Spirits may be reduced and bottled for home use. G. O., 42, and 61, 1874.

Spirits in large quantities may be started into a vat, so that the whole may be reduced to a uniform strength; but when only one or two casks are to be reduced, the necessary quantity of Spirits are drawn from each cask to make room for the water that is to be added-the Spirits thus drawn off being filled into a cask of the legal size, and reduced in the same manner as the Spirits in the original packages.

There appears to be no limit to the strength to which Foreign Spirits may be reduced; but British Spirits cannot be reduced to any strength except Proof, 10 U.P., 15 U.P., or 20 U.P., or within six-tenths of one per cent. over or under the said strengths; and in no case can the strength be reduced to less than 20.6 U.P.*

Before reducing with water, the casks are re-gauged and strength tried, and the red slip balanced as in a racking operation. The casks are then started into the vat, or a certain quantity drawn off from each; the water necessary to reduce the Spirits to the strength in merchant's request is then added, and after the whole has been well mixed, a sample from the vat, or one out of each cask, is tested to ascertain the reduced strength and the account balanced shewing the quantity of water added, and the loss in operation, and should the loss exceed one per cent., the excess is to be charged with duty.

The peculiarity of a reducing operation is this, the aggregate of any two quantities of alcohol and water combined is not equal to its arithmetical expression; thus 50 gallons of Spirits at 30 O.P. and 50 gallons of water do not make 100 gallons, but only 98 gallons. When the proportions of water and alcohol are nearly equal the difference is greatest, or about 3.7 per cent., falling to less than 1 per cent., as these proportions vary. difference is only shewn in the ullage or liquid quantity, and does not affect the proof, and, therefore, should the loss in operation exceed one per cent. proof, the merchant is not overcharged when called upon to pay he duty in excess.

The

1.-The quantity of water required for reducing Spirits to a required strength may be found by the following

Rule.-Multiply the liquid quantity by the difference in strength, and divide by the required strength.

* See 23 and 24 Victoria, cap. 114, sec. 100.

Example.-A merchant wishes to reduce 52 gallons of Spirits at 31 O.P. to 7 U.P.; how many gallons of water must he

Set 38 on line B to 93 on line A, and under 52 on line A will be found 21 on line B.

52

214

93 38

A

B

2. To find the strength to which Spirits have been reduced.

Rule.-Multiply the proof quantity by 100, and divide by the total quantity of Spirits and Water.

Example :

A merchant adds 80 gallons of water to 150 gallons of Spirits at 24 O.P.; what will the reduced strength be?

Set 230 on line B to 100 on line A, and opposite 186 on line B will be found 80.8 on line A.

What quantity of water will reduce 150 gallons Spirits at 24 O.P., to 19.2 U.P.

80-8: 43.2 :: 150

: 80 gallons of water required.