BOTTLING. This operation can only be carried on in an apartment of the vault or warehouse set apart and specially approved for the purpose (G. O., 7th Sept., 1832); and, unless sanctioned by the Board, Wines and Foreign Spirits cannot be bottled in the same apartment. Wines may be bottled in the same apartment as British Spirits, but both operations are not permitted at the same time. (G. O., 61, 1874.) Foreign Spirits and Wines are only to be bottled for exportation or ships' stores, but British Spirits may be bottled for home use as well. The merchant may use either imperial or reputed quarts and pints,* the bottles when filled to be packed into cases containing not less than two dozen pints or one dozen quarts.-G. O., 4th March, 1834. Perfumed Spirits can be bottled in bond for exportation in bottles containing not less than 1 gill.-G. O., 13, 1854. Foreign Spirits and Wines are charged to the quarter of a gill (G. O., 66, 1857); the capacity of the bottles being ascertained by emptying 12 quarts or 24 pints, filled as for corking, into a two gallon measure, and the quantity necessary to fill up the measure taken to the quarter of a gill. Then on deducting the quantity required to fill the measure from two gallons, we get the capacity of 12 quarts or 24 pints; and on dividing by 12 or 24, we find the average capacity of each bottle. Thus :-after emptying, say 12 quarts into a two gallon measure, we find it necessary to add one gill to fill it up, this will shew that the 12 bottles held two gallons less one gill 63 gills, and on dividing 63 by 12 we get 5 gills, the capacity of each bottle. The capacity of the bottles may also be ascertained by emptying 6 quarts or 12 pints into a one gallon measure and charging accordingly; out it is better to use the two gallon measure, as it assimilates the practice to that pursued in the case of British Spirits. In British Spirits, however, the quantity required to fill up the measure is taken by entire gills, any fraction being reckoned a gill; and in making up the bottling account it is not necessary to shew the capacity of each bottle, but for one dozen only if quarts and two dozen if pints.-G. O., 61, 1874. Supposing 12 quarts are measured into a two gallon measure, and it takes 2 gills to fill up the measure we deduct three gills from the two gallons leaving 13 as the capacity of one dozen quarts. Before commencing the bottling operation, the cask is redipped and tested as in racking, and should the Spirits have been reduced immediately before bottling the same red slip may * By permission of the Board bottles or flasks of smaller size than reputed pints may be used.-C.C. Act, sec. 95. do for both operations. The strength of the Spirits in the cask immediately before the bottling commences to be taken as the strength of the Spirits when bottled. After the bottling operation is complete the quantity in the cases is balanced with the quantity found in the cask and any loss in operation exceeding two per cent. charged with duty. It is not compulsory for the merchant to bottle the whole of the Foreign Spirits or Wines in the cask; but having drawn off and bottled the desired quantity, he can clear the remnant by paying the duty on the completion of the operation if the Spirits have not been rendered inadmissible for home consumption, owing to having been reduced, or coloured, and if Wines, sweet-fined or fortified beyond the legal percentage.-G. O., 56, 1856. In the case of British Spirits that have been reduced, the bottling operation must be carried on until the whole of the Spirits in the cask have been bottled. (G. O., 61, 1874.) When only one or two casks are to be bottled, it is usual to shew the bottling operation on the long red slip on which the cask or casks have been re-gauged; but when a great quantity of Spirits has to be bottled, more especially when the bottles are of various sizes, it is better to use a small red case book to enter the record of the bottling. The merchant's request for permission to bottle Foreign Spirits or Wines, must be written as follows:-"I request to have the within mentioned Spirits (or Wines) bottled for expor tation only, not to be re-imported for home consumption."-See G. O., 48, 1869. When Spirits or Wines have been vatted, or blended, and afterwards bottled in bond, the letters V, or B, for Foreign Spirits and Wines, and the word "Blended" for British Spirits should be marked on the cases in addition to the other particulars. The Board direct that no Labels stating that any goods have been bottled under Customs or Revenue Supervision be allowed to be used.-G. O., 47, 1877. LIME AND LEMON JUICE. All Lime or Lemon Juice to be used as ships' stores after inspection by the officers of the Inland Revenue at Somerset House duly appointed for that purpose, and after being fortified with 15 parts of proof Spirits to 85 parts of Juice, (the Spirits also to be approved) may be bottled in glass bottles of imperial measurement, containing not less than one imperial quart, and not more than two imperial quarts; or in bottles of glazed earthenware of imperial measurement, containing not less than one imperial gallon, and not more than two imperial gallons; the glass bottles to be packed in straw or other suitable packing, in wooden boxes-the earthenware to be satisfactorily protected by wicker work; the said glass or earthenware bottles to be secured by fixing the label approved for the purpose round the neck and cork, and the bottling of each cask to be completed in one continuous operation.-G. O., 47, 1868. The Juice when inspected, bottled, fortified, and labelled in accordance with the foregoing regulations, may be shipped, subject to the following regulations in regard to the maximum size of bottle, viz. : cases, if preferred. But quart bottles may be shipped in all Application to be made to the Board of Customs from time to time, for the labels as they may be required.-G. O., 47, 1868. Whenever fortified Lime or Lemon Juice has been kept in casks in a Customs bonded warehouse for a longer period thau three months, a sample should be sent to the inspector of Lime and Lemon Juice, Inland Revenue Laboratory, Somerset House, in order that it may be re-examined before the Juice is bottled. This re-examination will be made free of expense to the owner. -G. O., 84, 1871. After it has been approved, fortified, bottled, and packed in cases, it may be allowed to be exported from the warehouse, or removed under bond from one port to another, either for exportation as merchandise or ship stores, or to be warehoused for future shipment as stores; but Lime or Lemon Juice is not to be allowed to be removed under bond in cask.-G. O., 7, 1868. G. O., 79, 1877. (See also "Fortifying.") BRITISH SPIRITS. The following are the regulations contained in G. O., 61, 1874, regarding the reducing and bottling of British Spirits for home consumption allowed by G. O., No. 42, 1874 : That British Plain Spirits or British Compounded Spirits, deposited in a Customs' warehouse may be bottled for home consumption. That a separate and secure room be provided for bottling and packing Spirits, and that accommodation be provided for the officer; but this room may be used for bottling Wines when not required for Spirits. That the bottling warehouse be first approved by the Board, and bond given by the Proprietor, and that all such warehcuses be secured by Revenue locks in the usual way. That the operations in the warehouse be carried on under the superintendence of an examining officer or gauger; but when the warehouse contains only Spirits in casks or in cases, or fractions of a dozen which may remain after racking, it may be placed in charge of the Locker. That the bottles used be either imperial or reputed quarts and pints, and that their capacity be ascertained by causing one dozen, if quarts, or two dozen, if pints, to be filled as for corking, and then emptied into a two gallon measure; the quantity required to fill up the measure being taken by gills, and any fraction reckoned an entire gill. That Spirits intended to be reduced and bottled may be blended and the strength reduced by water to any legal degree that may be required; but no water is to be kept in the apartment, and if the bottling is to be performed in another compartment approved for the purpose, the Spirits are to be removed from the warehouse into the bottling compartment by an officer. That before commencing the operation, an account of the Spirits be taken by the examining officer or gauger. That Spirits may be racked or blended previous to bottling, but when bottling, from any cask or vat has been commenced, the operation must be proceeded with until the whole quantity is bottled, and the spirits drawn from each cask or vat must be kept apart until taken account of by the officer. That any deficiency ascertained before bottling is commenced, and which would be chargeable if the Spirits had been delivered for consumption, as well as any deficiency in excess of 2 per cent. (G. O., 115, 1874) upon the quantity ascertained before the commencement of the operation, be charged with duty. That Spirits after being bottled, be packed without unnecessary delay, in cases containing any number of complete dozens, but not less than one dozen quarts, or two dozen pints, the cases being securely closed. That the proprietor shall at the same time cause the term "Spirits," or "Whisky," or Compounded Spirits," as the case may be, to be legibly painted on the outside of each case,† together with a distinctive Trade Mark, the year, and the progressive number of each bottling, commencing with No. 1 in each year, and underneath such number the progressive number of the case. That the officer do satisfy himself, when bottled Spirits are being packed, that the proper number is put into each case, and see that the packed cases be immediately closed and securely fastened, and that the required particulars be painted on each case. That when bottled Spirits are delivered for consumption, the duty be charged according to the quantity and strength of such Spirits at the time of bottling. Bottled Spirits may be removed under bond from one Customs warehouse to another, or from a Customs warehouse to an Excise general warehouse, under the regulations applicable * See 23 & 24 Vic., cap. 114, sec. 100, and "Reducing.” +No Labels stating that the Spirits have been bottled under Customs or Revenue Supervision are allowed to be used.-G. O., 47, 1877. to Spirits in cask, care being taken that the cases be securely closed, but they may be taped and sealed, or otherwise, at the option of the remover. Method of calculating on head rod the duty on gills of British Spirits. Set 120 (pence) on line B to 32 (gills) on line A, and under the number of gills on line A will be found the duty (in pence) on line B. 10 11 12 13 14 15 16 17 18 19 20 21 22 23 A Gills...{ 1 Pence.. 8 38 41 45 49 53 56 60 64 68 71 75 79 83 86 Gills...{24 25 26 27 28 29 30 31 32 11 Pence..{90 94 98 101 105 109 113 116 120 B 4 5 6 7 8 9 A 15 19 23 26 30 34 B Any fraction under d not to be charged; ad and upwards to be charged 1d. In the same manner may the duty on Rum, Brandy, &c., be calculated by setting the rate of duty per gallon in pence to 32. The duty on tenths of a gallon may be found by setting the rate per gallon in pence to 10 on line A, and under the number of tenths on line A will be found the duty in pence on line B. Brandy, 10s 5d = 125 pence per gallon. AB Tenths 1 2 3 4 5 6 7 8 9 10 А Pence 13 25 38 50 63 75 88 100 113 125 5/3 6/3 7/4 = 1/1 2/1 3/2 4/2 В 8/4 9/5 10/5 A TABLE OF TENTHS, THIRTY-SECONDS AND DECIMAL PARTS OF A |