Determining Tax On Distilled Spirits, 1900

LIBRARYOF THK

UNIVERSITY OF CALIFORNIA.< rl RT OK

Received

Accession No. 8 2. fc 4 2. .

(No. 11 REVISED. SUPPLEMENT No. 1.)

UNITED STATES INTEENAL REVENUE,A

GAUGERS'

WEIGHING MANUAL,EMBRACING

REGULATIONS AND TABLES

DETERMINING THE TAXABLE QUANTITY OF DISTILLED

SPIRITS BY WEIGHING.

1, 1000.

WASHINGTON:GOVERNMENT PRINTING OFFICE

F fcio

TKI ASII:Y DEPARTMENT,

Document No. 2191.

Jl/fi null f't r, n i

REGULATIONSFOR

DETERMINING THE TAXABLE QUANTITY OFDISTILLED SPIRITS BY WEIGHING.

TREASURY DEPARTMENT,OFFICE OF THE

COMMISSIONER OF INTERNAL REVENUE,Washington, November 1, 1900.

Under the provisions of section 3249 of the Revised Stat-

utes of the United States, for the prevention and detection

of frauds by distillers of spirits, the Commissioner of Inter-

nal Revenue is empowered to prescribe such hydrometers,

weighing and gauging instruments, or other means for

ascertaining the strength and quantity of spirits subject to

tax as he may deem necessary ;also to prescribe rules and

regulations to secure a uniform and correct system of

inspection, weighing, marking and gauging of spirits.

By virtue of said provisions, and in the exercise of the

authority thus conferred, and as a means for the preven-tion of fraud, as well as of securing greater accuracy,

weighing by the use of scales is hereby prescribed for the

official determination of the number of gallons of spirits

in casks or packages, concurrently with the continued par-tial use of the gauging rod and wantage rod heretofore

prescribed.3

United States gangers, and persons holding commission

as "storekeeper and gauger," and on duty as such, will be

supplied with weighing beams and appliances, as herein

provided, and will thereafter use the same exclusively

except as directed below for the official determination of

the contents of casks or packages of spirits.

USE OF GAUGING AND WANTAGE RODS.

Until otherwise directed, the standard gauging rod and

wantage rod may be used by the officers mentioned for

ascertaining the wine gallons contents of packages solely

as enumerated in the four following paragraphs:1. On regauging casks or packages of spirits which did

not have their weight determined and marked when tilled.

2. At all fruit distilleries where the production is so

limited as not to require the attendance of a gauger at least

twice a week during the season when in operation. (All

fruit distilleries producing 10,000 gallons of brandy annu-

ally, or above, should be visited by a gauger at least twice

:i week during the season.)

3. At the establishments of rectifiers rectifying less than

5,000 proof gallons of spirits annually. P/v//vV/W, low-

ever, That where the daily attendance of a gauge r is re-

quired at such establishments the inspection will be by-

weighing, and where a weighing beam has been put in use

at a rectifying house its use will be continued thereat, not-

withstanding the fact that the owner may subsequently

rectify less than 5,000 proof gallons in any one year.

It is expected that the records of the rectifying business

at all houses where the inspection is by the use of the rod

will be carefully scrutinized from month to month to

determine if at any time the quantity of spirits rectified

during any special-tax year exceeds 5,000 gallons, and

whenever that point is reached, collectors will take meas-

ures to require the use of scales.

4. For ascertaining the contents of casks or packages of

spirits, Jboth when about to be dumped for rectification and

after completion of the process of rectification, which con-

tain saccharine matter or other material to such an extent

that no indication is shown on the hydrometer stern, or

when, although an incorrect indication is shown by the

stem, the presence of saccharine matter in large propor-tions is unmistakably apparent.Even in case of the goods described in the last para-

graph, however, the gauger who gauges spirits after recti-

fication will, except at houses where the use of the scales

is not required in any case, as specified in above paragraphnumbered 3, determine the gross weight of the packageand mark the same on the bung stave of the barrel, pre-

ceding the other marks required by regulation to be placedthereon.

WEIGHING BEAM.

Fairbanks' weighing beam has been adopted for use in

pursuance of these regulations, and will be procured and

used as directed herein.

Accompanying each beam are two poises (one of 8 poundsand one of 16 pounds), a set of barrel hooks, and a coun-

terpoise to the barrel hooks. This combination will be

termed a ' ;

weighing beam complete." On each side of the

beam is a double set of figures, the upper set indicating

the reading in pounds of the 8-pound poise in which case

each notch represents one-half pound and the lower set

of figures indicating the reading of the 16-pound poise,

each notch on the beam representing, in this instance, 1

pound. Thus, for example, if the larger poise rests in the" 300 " notch in the lower row of figures and the small poise

in the seventh notch beyond the " 50" in the upper scale,

the total weight is 300+53^=353^ pounds.It will be found convenient to determine the sum total

indicated by both poises if the large poise be allowed to

remain continually in a notch indicating a number of poundsdivisible by 10, as in the above example.

Thus, where the weight of a barrel and its contents range

from, say, 300 to 440 pounds, the large poise can rest con-

tinuously in the 300-pound notch, and the addition thereto

of the weight indicated by the small poise is thereby facili-

tated.

PROCUREMENT OF WEIGHING BEAMS, ETC.

Weighing beams, poises, and barrel hooks for use of

internal-revenue officers, as directed herein, will be sup-

plied at the expense of the Government, but the means for

anchoring and suspending casks when weighed must be

provided by parties for whom spirits are inspected.

Collectors are expected to exercise due economy in mak-

ing requisition for weighing beams and appliances and to

retrain from applying for such instruments in excess of

present .actual requirements of the service, as set forth

herein.

Care will be particularly exercised to see that all beams

in the district are in actual use prior to making requisition

for additional ones.

In making requisition for weighing beams complete,

collectors will state the particular place or places at which

beams are required and the number of gauging officers

assigned to each place.

In the event that several gaugers are on duty at the

same distillery or rectifying house it is quite probablethat each one will not require a weighing beam. In all

instances, therefore, where requisition is made for more

than one weighing beam for use at any distillery or recti-

fying house, the collector will state in such requisition the

number of gangers on duty thereat, as well as the averagenumber of packages inspected daily at each place.

Immediately upon receiving weighing beams, etc., the

collector will receipt for the same to the Commissioner of

Internal Revenue, and state their condition on reception.

The number of "weighing beams complete" received

will be taken up as such and duly returned on Forms 152

and 289, and whenever a weighing beam is issued, properrecord thereof will be made b}^ the collector on his Record

99. All weighing beams issued since December, 1897, are

marked for identification with a serial number on the under

side of the thick part or butt end of the beam proper.Officers having beams in their possession will be held

to the same responsibility therefor, and required to dulyaccount for such propert}^, as provided in case of Govern-

ment hydrometers.Collectors will hold officers to a rigid accountability in

this matter and decline to approve the pay account of anyofficer failing to duly account for the beam on Form 289

or to turn the same over to the proper officer on retiringfrom the service.

In all instances where distilleries are permanently sus-

pended, or suspend without spirits in warehouse and with

no expectation of resuming operations for a period of

three months or upwards, the beams in use thereat should

be returned to the collector or to the proper division dep-

uty collector, to be issued for service elsewhere as occasion

requires.

EXTRA SETS OF POISES AND BARREL HOOKS.

Should a gauging officer be assigned to more than one

place where weighing is required, extra sets of poises and

barrel hooks will be supplied for retention at the most

important of such places when it is shown that a savingof transportation would thereby be effected.

Extra appliances as above will, however, be furnished

for retention only at houses where their use is frequently

required.

Collectors making requisition for extra poises and bar-

rel hooks will, therefore, state explicitly the necessity for

the same, designating the distillery or rectifying house at

which they are to be retained and the probable number of

monthly visits which the gauger will be required to makeat each.

"Extra sets of appliances," supplied as above, will be

receipted for and duly returned as such in the same man-

ner as weighing beams complete, and gangers having

charge of the same will be held responsible therefor, and

expected to see that they are kept in some place where

not likely to be subjected to misuse.

USE AND CARE OF WKICIIINC HEAMS AM) APIM.I ANCKS.

Weighing beams and appliances will be carefully housed

in a dry. secure place, where they will not l>e subjected to

rough usage or be liable to rust on account of dampness.At all times when beams are not in use at distilleries they

should be locked up, either in the cistern room or in the

bonded warehouse, where such places are adapted for the

purpose. In using the beams they should be kept as

nearly horizontal as possible. In no instance should the

cask be raised by using the beam as a lever, as such course

destroys the knife edge of the pivots. The poise should

not be moved along the top of the 4 notches on the beam,but should in all cases be raised and placed in the notch.

In no instance must the poises be used for other than their

intended purpose, nor must foreign matter be permitted

to adhere thereto as either course tends to render the

same inaccurate.

In case a beam becomes inaccurate for any reason, the

collector will report the fact to this office, stating as ex-

plicitly as possible the nature and extent of the defect, and

will await instructions as to the disposition to be made of

the imperfect beam.

USE OF SCALES OTHER THAN THE PRESCRIBED WEIGHINGBEAM.

If parties for whom distilled spirits are inspected elect

to furnish their own scales for the use of the United States

gauger, that course may be pursued, provided the scales

so furnished are correct, in good condition, of sufficient

capacity, and found to be accurate by actual test made bythe ganger in each instance before using. This permissionincludes the use of platform scales as well as other forms

of weighing apparatus which conform to the foregoing

requirements.

EXAMINATION OF WEIGHING BEAM.

Before proceeding to weigh, on any occasion, the officer

will carefully examine the weighing beam to be assured

that the same is in good condition. Care will be particu-

larly exercised to see that the beam is properly adjustedand that it balances perfectly with the barrel hooks and

counterpoise attached. The accuracy of the beam will also

be tested each dajr

by weighing the 16-pound poise by the

use of the 8-pound poise.

READING OF SCALE.

Pains will be taken at all times to note the correct read-

ing of the scale to the half pound, and, in case of doubt as

to which notch shall be read, the cask will be allowed to

preponderate; that is, the notch denoting the lesser weightwill be read.

EXAMINATION OF CASKS BEFORE WEIGHING.

Officers are required to examine each cask or packagebefore weighing the same empty, and will not inspect anypackage which is not thoroughly dry, or which contains or

has on its exterior any substance which will prevent the

correct ascertainment of the tare of the cask.

THE WEIGHING SYSTEM.

WEIGHING CASKS OF SPIRITS ON ENTRY INTODISTILLERY WAREHOUSE.

The weight of the empty cask will be determined imme-

diately preceding the tilling of the same in all cases, and

the tare of a number of casks may he ascertained and

marked before an}T are filled, but not exceeding the num-

ber which are to be filled before the gauger leaves them.

The tare, or weight of the empty cask, will be cut on the

bung stave as soon as ascertained.

As soon as the capacity of the cask or package has been

ascertained, and the wantage adjusted, as provided herein.

the gross weight, also in pounds and half pounds, will be

carefully determined.

In case, however, no wantage is desired reweighing for

the determination of the gross weight will not be neces-

sary, the same having been found by the weighing per-formed for the ascertainment of capacity as set forth below.

After the required weighing has been performed and

proof determined from the indication and temperature of

the spirits b}T reference to Table No. 5 of the Gangers'

Manual, the wine and proof gallons contents of the cask

will be found as directed herein under the head of "Deter-

mination of Net Wine Gallons and Proof Gallons."

CAPACITY OF CASKS TO BE DETERMINED BY WEIGHING ANDMARKED METHOD OF FINDING CAPACITY DESCRIBED.

The capacity of casks must be ascertained, marked, and

reportecUn all instances when original official inspection of

spirits is made by weighing. Casks will be filled to the

bunghole when weighed for the ascertainment of capacity.

The proof of the spirits in each cask or package must

be determined with great care immediately preceding such

weighing, and if overflow of spirits occurs during this

determination, by reason of the insertion of a pipette or

thief into the cask, the same will be replaced prior to

weighing for capacity.

The weight of the contents of the full cask having been

ascertained, fractions of the resulting wine gallons will be

treated as follows in the ascertainment of capacity: Anyfraction less than 0.25 will be dropped; if 0.25, or anyintermediate fraction to and including 0.75, it will be called

one-half gallon; if above 0.75 to the unit, it will be called

a whole gallon.

Correction of volume will be applied in inverse order to

apparent wine gallons capacity thus determined to arrive

at the true capacity of the cask at 60 F.;that is to say,

add to the contents when the temperature of the spirits is

above the prescribed standard of 60 F.,and subtract

when below 60.The reason for this will be apparent when it is considered

that when a cask is weighed full of spirits, having a tem-

perature of, say, 95 F.,the said cask will not be full when

the temperature of the spirits declines to 60 (owing to the

contraction which occurs by reason of the fall in tempera-

ture), although the weight of the spirts will be the same

as when weighed in the higher temperature.This shows that the weighing did not determine the

capacity of the cask, but merely its contents at 60 F., and

that a certain percentage (shown in the right-hand column

of Table No. 5 of the Gangers' Manual) should be added to

or subtracted from the apparent capacity, as the case maybe, to show the actual capacity; that is, the number of

gallons which the cask will hold when the temperature of

the spirits is at 60.To illustrate: If a barrel of spirits having an indication

of 115 and a temperature of 93 is found, when full, to have

a net weight of 348 pounds, the resulting wine gallons at

that temperature are found b}T the table to be 44.75, to be

called 44, under the above rule. The correction of vol-

ume is 1.6, and amounts to half a gallon in this instance.

(See Table No. 3 in the Gangers' Manual.)

Applying this correction in inverse order gives the capac-

ity of the cask as 4.~> gallons. In case the temperatureshould be below 60 F., the correction of volume should

be subtracted.

After the capacity of the cask has been ascertained the

distiller will be permitted to adjust the wantage, strict

compliance with the regulations in the Gaugers' Manual

as to exact wantage being required, after which the con-

tents of the cask will be determined by weighing.This adjustment of the wantage and reweighing for the

ascertainment of contents will he performed immediatelyafter the capacity has been ascertained, and, whenever

practicable, it may be done without previously removingthe cask from the scales. In case a cask can not he com-

pletely filled, as above indicated, because the distillery

cisterns are exhausted, or by reason of any lack of spirits.

the contents will be ascertained by weighing as usual, but

the capacity thereof must be determined by the use of the

gauging rod. All instances of this kind will be explainedon the ganger's return by a footnote to the effect that the

cask, mentioning its number, was insufficiently tilled.

MARKING BUNG STAVE.

The capacity of the cask, determined as above directed,

will be cut on the bung stave immediately adjacent to the

bung-hole and on the side thereof opposite to the stamp head.

The remaining results of the weighing, ascertained as

above, will be cut upon the bung stave on the side of the

bunghole nearest to the stamp head, as follows, and in the

order named:

The gross weight, the tare, the net weight, the wine gal-

lons contents, the proof, and the proof gallon contents.

In case the cask has been previously used, the letter "R"(signifying reused) will be cut directly before the figures

indicating the tare. Fractions of gallons will be retained

to two decimal places, and weights will be expressed in

pounds and half pounds.Where the proof is exactly 100 the wine gallons need not

be cut on the bung stave.

In all instances the required marks on the bung staves

of casks will be cut in legible and durable characters.

The above instructions as to weighing casks of spirits

and marking the bung staves thereof will be fully observed

in all cases where gaugers are called upon to weigh spirits

at the time the same are placed in the casks.

MARKING AND BRANDING HEADS OF CASKS.

The existing regulations in the Gaugers' Manual as to

marking, branding and stamping the heads of casks will

be observed in all instances, and in addition thereto it is

required that whenever a charred cask is filled for entryinto distillery warehouse it shall be the duty of the gaug-

ing oificer to cut or burn the letter "C" upon the stamphead of such cask just beneath the end of the bung stave.

DETERMINATION OF NET WINE GALLONS AND PROOF

GALLONS.

After having determined the net weight and proof of

the contents of the cask, its actual wine gallons and proof

gallons contents may be found by reference to the sub-

joined" Table No. 1."

In case, however, the net weight or proof of the con-

tents of the cask should be other than shown in that table.

the wine gallons contents may readily be ascertained byreference to Table No. 2 herein.

To the full instructions which immediately precede said

table it might be added that the fractional part of a wine

gallon represented by a half pound may be determined by

removing the decimal point three places to the left in the

column of 1,000 pounds, opposite to the indicated per cent

of proof, and dividing the number thus changed by 2.

Thus 1,000 pounds of spirits of, for example, 98 proof a re-

found on page 635 to equal 128.2 wine gallons. It follows

that 1 pound equals 0.1282 of a gallon, and one-half

pound, 0.0041 of a gallon. (See instructions as to "Table

No. 6 of the Gaugers' Manual" herein.)

CORRECTION OF VOLUME.

As the number of net wine gallons at 60 F. is found

from the weight and strength of the spirits, no correction

of volume is required in the determination of the wine

gallons contents, by weighing.For instructions as to application of correction of volume

in weighing for capacity, see page 11 herein.

WEIGHING SPIRITS IN WAREHOUSE UPON REQUESTOF DISTILLER.

Whenever a distiller makes due request to have regauged

any distilled spirits deposited in distillery warehouse,

special bonded warehouse, or general bonded warehouse,

as provided in section 50 of the act of August 28, 1894, or

in the act of March 3, 1899, gauging officers, when so

directed by the collector, will make a careful inspection

of the spirits embraced in the distiller's request, and cut

on the bung stave of each cask, on the side of the bung-hole opposite to the stamp head, and in the order named,the gross weight, as then ascertained, in pounds and half

pounds, the present weight of the empty cask (reference

being had in this connection to the "Schedule of Increase

in Tare"), the net weight, the present actual wine gallonsthus determined, the proof of the spirits, and the proof

gallons resulting therefrom.

In case of packages which have been regauged on request

prior to the expiration of forty-eight months, the result of

which regauge already appears on the bung stave on the

side of the bunghole opposite to the stamp head, the requireddetails of the regauge on request prior to the expiration of

eighty-four months, in a proper case, will be cut upon the

stave to the right of the bung stave (looking from the stamp

head), on the side of the bunghole opposite to the stamphead. In such cases the marks of the withdrawal gaugewill be made upon the stave to the right of the bung stave,

on the side of the bunghole nearest to the stamp head.

(For instructions as to marking the bung stave where

the capacity of the package was determined and cut when

originally weighed, see page 18, herein.)

In case the contents of the cask were originally deter-

mined by the use of the gauging rod, the reinspection will

be made in like manner, and the result will be cut on the

bung stave, as directed in the Gauger's Manual.

Where the distiller does not request a regauge before

the expiration of the time allowed by law, tax must be

collected on the quantity contained in each cask or pack-

age as shown by the original gauge.

(For marking and stamping casks of spirits on removal

from distillery warehouse to general bonded warehouse,

on arrival of spirits at the general bonded warehouse, on

removal of spirits from one general bonded warehouse to

another, on arrival at the second warehouse, on with-

drawal of spirits from a bonded warehouse for exportation,on withdrawal from bonded warehouse for scientific pur-

poses, or for use in the manufacture of sugar from sor-

ghum, or on change of package in distillery warehouse,

or in general or special bonded warehouse to prevent

leakage, see the Gauger's Manual and No. 7 Revised.)

WEIGHING SPIRITS ON WITHDRAWAL FROM WARE-HOUSE ON PAYMENT OF TAX.

Upon withdrawal of spirits from warehouse the same

will be carefully regauged and inspected where they have

been previously regauged in warehouse on request of the

distiller. The taxes will be collected on the quantity con-

tained in each cask or package, as shown by the original

gauge, where the distiller does not request a regauv before

the expiration of the time from the date of original entry

or gauge allowed therefor by law, or where a larger

quantity is found by the final gauge than was shown by

the first regauge. In case the spirits have not been

regauged in warehouse on request of the distiller, as pro-

vided herein, no regauge will be required upon withdrawal

from warehouse, unless upon an examination, which the

gauger is expected to make, it appears that the spirits

have been tampered with, in which case the spirits will be

detained in warehouse, a full and complete regauge made,

and the facts reported to the collector for instructions.

In case a previous regauge has been made on request of

the distiller, and the marks then cut on the bung stave on

the side of the bunghole opposite the stamp head, as pro-vided herein, the marks showing the result of this second

regauge will be cut on the stave to the right of the bungstave on the side of the bunghole nearest the stamp head

in the manner directed herein under the head of "Weigh-ing Spirits in Warehouse upon Request of Distiller."

INSPECTION OF SPIRITS IN WAREHOUSE, OR UPON WITH-

DRAWAL THEREFROM, WHEN IN PACKAGES THE CAPACITY

OF WHICH HAS BEEN DETERMINED BY WEIGHING.

Whenever distilled spirits deposited in any distillery

warehouse, or general or special bonded warehouse, are

inspected in such warehouse upon the request of the distiller,

or upon withdrawal from warehouse, or at such other time

as the Commissioner of Internal Revenue may direct, if the

original gauge of such spirits were made on or after May1, 1894, and the capacity of the packages containing the

same were ascertained, marked upon the package, and

reported as by regulations required, then, in such case, the

regauge of such packages may be made as follows:

The gauging officer will determine b}r the use of the pre-

scribed wantage rod the ullage or wantage, if any, exist-

ing in the cask, using the utmost care to ascertain the

same with precision. The wantage, if any be found, will

then be deducted from the capacity of the cask or pack-

age in wine gallons, which was determined when the cask

or package was tilled, and cut on the bung stave immedi-

ately adjacent to the bunghole, and on the side thereof

opposite to the stamp head. The true proof of the spirits

will then be taken, and to the wine gallons remaining after

the deduction of the wantage from the capacity will then

be applied the proper correction of volume, if any, for

that quantity of spirits, as shown in Table 3, of the

Gangers' Manual. From the net wine gallons will then

be found the proof gallons contents.

The several items of the inspection will then be cut

upon the bung stave, below the capacity, in the usual

order, namely: wantage, correction of volume, proof and

proof gallons contents, and will be returned accordingly.In columns 2 and 3 of Form 59 or 59 the ganger will

enter the words: "Capacity taken as cut on bung stave."

Gauging officers will observe the figures denoting the

capacity of the cask with care, to see if the same are

clearly and perfectly legible and trustworthy, or if theyhave any appearance of having been altered or in anymanner tampered with since they were originally cut.

I'nless these figures are entirely satisfactory, the gaugewill be made by reweighing, in the prescribed manner.

The gauge will be made by reweighing, also, whenever

the distiller requests that it be so done, or whenever the

collector, for any reason, deems such course advisable.

Collectors will order the reinspection to be by weighingat any distillery where it is found that the reinspeetion bythe use of the wantage rod is being used for purposesdetrimental to the revenue.

FRUIT BRANDY.

When fruit brandy is first inspected at fruit distilleries

where weighing is required, the ganger will pursue the

same course as to weighing the spirits and marking the

bung stave as directed here in under the headingol'"Weigh-

ing Casks of Spirits on Kntry into Distillery Warehouse."

Upon reinspeetion of fruit brandy, previously weighed,for removal from special bonded warehouse, the same will

be again weighed where a regauge is required, and marks

cut on the bung stave in like manner as required uponsimilar removal from warehouse of grain spirits.

INSPECTION OF SPIRITS BEFORE RECTIFICATION.

Whenever gangers are called upon to inspect casks of

spirits for dumping for rectification, where weighing is

required, the casks, with contents previously weighed, will

again be carefully weighed in pounds and half pounds, and

the proof of the spirits ascertained.

Where the gauger has no assignment other than to the

rectifying house where the weighing is performed or when-

ever the spirits are to be immediately dumped for rectifi-

cation, the present tare will be determined by weighingthe package after the same has been emptied. In other

instances the present tare, upon inspection of spirits for

rectification, will be determined as directed under the head-

ing "Soakage or Absorption," on page 21 herein, and will

be deducted from the gross weight as thus found, and the

resulting net weight, taken in connection with the present

proof, will serve as the basis for the determination of the

present contents in wine gallons and proof gallons, which

are to be reported under the head of ; ' Return of Spirits

Gauged," on Form 122. (See instructions hereinafter under

the heading "When Compounding is Performed in the

Original Packages. ")

INSPECTION OF RECTIFIED SPIRITS.

Whenever an inspection is made of spirits upon comple-tion of the process of rectification at rectifying houses at

which spirits are required to be weighed, as indicated, the

casks or packages in which the same are to be placed mustbe carefully weighed, while empty, by the gauger, and the

weight, in pounds and half pounds, will be by him imme-

diately and legibly cut on the bung stave on the side of

the bunghole nearest the stamp head, observing the rule

given on page 13 as to reused casks.

Gangers assigned to duty at rectifying houses may ascer-

tain and mark the tare of such empty packages as are to

be filled before the ganger's next visit to the house, in addi-

tion to marking the tare on the packages to be filled and

stamped before the gauger leaves them.

In case the tare is thus marked upon packages to be filled

during the absence of the gauger, he will, in all such in-

stances, durably cut the tare on the bung stave of the

package, and mark with a blue pencil a number on the

head thereof, followed by his initials, for identification,

and make an entry in his notebook of the said marks. In

all cases, before weighing the cask thus marked, after it

has been filled, the gauger will compare the marks previ-

ously made on the package with the entries in his note-

book to see that they correspond, and that no change has

been made in this particular.

After the rectified spirits have been placed in the cask

the gross weight and proof of the contents will be care-

fully ascertained. The gross weight thus determined will

be legibly cut on the bung stave immediately above the

weight of the empty package or cask, and beneath the lat-

ter will be durably and legibly cut the following in the

order named: The net weight, the actual wine gallons, the

proof, and proof-gallons contents.

WHEN COMPOUNDING IS PERFORMED IN THE ORIGINAL

PACKAGES.

Whenever the spirits are not actually emptied for recti-

fication at houses where weighing is required, the com-

pounding being performed in the original package, it will,

of course, be impracticable to weigh the empty package at

the time of affixing the rectifier's stamps. In such cases,

therefore, the rectifier will efface and obliterate the marks

on the bung staves of the packages immediately after the

spirits have been weighed for rectification and the por-tions of the stamps have been cut out as required by reg-

ulation, leaving the marks and stamps with slips cut out

upon the head until the rectification is completed. As soon

as the marks have thus been removed from the bung stave,

the iriiuo'er who weighed thp snirits for

sum in pounds will be the present tare, and be so markedand reported. If, however, the package had previouslybeen used when filled and then marked "R," as required,the tare thus marked on the cask will be accepted and

taken as the tare on reinspection, and so reported.

TAKING ACTUAL TARE.

When, however, reinspection is made in warehouse of any

spirits contained in wooden packages, whether treated as

indicated in the preceding paragraph or otherwise, the

actual increase in tare by reason of soakage, if any, maybe determined, and allowance made therefor as follows:

Upon request of the distiller of the spirits at least 20 percent of the casks to be regauged shall be selected arbitrarily

by the gauger and the storekeeper of the warehouse, the

contents of each package temporarily removed to a sepa-rate vessel apart from all other spirits, and the empty casks

weighed, to determine the actual increase in their weight1>\ reason of the absorption of spirits, if any has occurred.

The distiller will be required to furnish the help necessaryto remove the spirits from the casks and return the same

thereto, but he will not be permitted to indicate in any man-

ner the particular casks to be thus emptied. The gaugerwill attend to this matter personally, and also examine

each cask, to see that it is thoroughly drained before he

determines its weight when empty. The actual tare of each

package thus emptied and weighed will be marked uponthe package, and returned accordingly. The average of

the increase in tare thus determined will be regarded'

the increase of each of the remaining packages enumerated

in the collector's order, and regauged that day, and will be

so marked and reported if the entire inspection for the day,under the order, covers packages of spirits of the same

quality, and which were warehoused within a period of ten

days of each other. But if the spirits were of different

proofs, originally varying more than 10 per cent, or werewarehoused (or gauged as to fruit brandy) at periods differ-

ing more than ten days, or if the packages containing the

spirits are of different sorts, as plain, or charred, or glued,or otherwise treated so as to close the pores of the wood,the weighing of empty packages must be extended to 20

per cent of each kind or class of spirits as "to proof, or date

of entry, or gauge, and also to 20 per cent of each class or

description of packages, and the averages thus ascertained

must be marked and returned as to the unemptied packagesof each class or kind of spirits, or of packages, respectively.

When the 20 per cent includes any fraction, the fraction

will be counted as an additional unit.

For instance, if there are regauged on the same day and

under one order 12 packages of whisky three years in ware-

house, and 8 packages two years in warehouse, the spirits

not differing in proof more than 10 per cent, and beingcontained in charred packages, 20 per cent of the 12 pack-

ages, that is, 2.40, to be reckoned as 3 packages, must be

emptied and weighed, and also 20 per cent of the 8 pack-

ages, that is, 1.6, reckoned as 2 packages. The actual

increase in tare must in each instance be marked on each

barrel emptied, and the average increase of tare of the 3

packages is to be added to the marked original tare of the

9 unemptied packages of the three-year whisky as the

present tare of such packages, and the average increase of

the 2 packages is to be added to the original tare of the 6

unemptied packages of the two^ear whisky as the presenttare thereof.

Again, if 29 packages of spirits, thirty-five days in

warehouse, in glued barrels, and 21 packages of spirits,

three days in warehouse, in plain barrels, the spirits beingof like proof, are included in same order of inspection and

gauged on same day, 20 per cent of first lot, 5.80, reck-

oned as 6 barrels, must be emptied and weighed, the actual

increase in weight of each added to its original tare, and

their average increase added to the original tare of the 23

unemptied packages of that lot, and 20 per cent of the

second lot, 4.20, reckoned as 5 barrels, must likewise be

emptied and weighed, and the actual and average increase

added to the original tare, as above directed.

The quantity of spirits which may be absorbed bywooden packages which have been previously filled dependsin a great measure upon the time the same remained empty

prior to the refilling, and accordingly the average of the

increase in tare of such casks will not be made, as provided

above, unless at least 50 per cent of the casks are selected

and weighed empty in accordance with the foregoing pro-

visions.

It will be observed that the provision as to actual tare

extends to and includes all kinds of wooden packages not

reused, and is subject to the option of the distiller, who

may have his packages so inspected upon request. The

option must be exercised before the inspection, for after

the actual increase in tare has been ascertained it must

prevail, and the ganger will not be permitted to mark the

schedule loss upon the packages.

Gauging officers who ascertain the actual increase in

tare will report such actual increase as to each package

emptied and weighed on Form 331, in addition to the

report on Form 59 or 59, or Form 122 of all packages

inspected.

It should be borne in mind, in this connection, that the

allowance for loss of spirits while in warehouse, whether

by soakage, evaporation, or otherwise, must in no instance

exceed that provided in section 50 of the act of August 28,

1894, as amended by the act of March 3, 1899.

REPORTS.

For instructions as to reports required of gauging offi-

cers where spirits are weighed and for instructions gov-

erning such officers generally ,see "TJ. S. Internal-Revenue

Gaugers7 Manual."

TABLE SHOWING WINE GALLONS AND PROOF GAL-LONS BY WEIGHT.

The true per cent proof, and the weight, in pounds and

half pounds, of the contents of a package of spirits havingbeen determined, the actual contents thereof in wine gal-

lons and proof gallons will be found in Table No. 1 herein,

opposite the number of pounds and beneath "Gallons," on

the page showing the indicated per cent of proof.Should the wr

eight or proof of the contents be repre-sented by an unusual figure, and hence not shown in this

table, the wine gallons contents ma}r

readily be determined

by reference to Table No. 2 herein, which is identical with

Table No. 6 in the Gangers' Manual.

Thus, if the contents of a package of spirits are found

to weigh, for example, 424^ pounds, and the proof thereof

is 101, the wine gallons contents thereof are found to be

54.59.

Following the instructions immediately preceding said

Table No. 2, the result is arrived at as follows: The equiv-alent of one-half pound is found by removing the decimal

point in the number representing the quantity contained

in 1,000 pounds (128.59) three places to the left (0.12859)

and dividing this decimal by 2, giving a result of 0.064295.

Gallons.

400 pounds equal 51. 44

20 pounds equal 2. 572

4 pounds equal 5144

2 pound equals 064295

424i pounds equal 54. 590695

Or, the result may be arrived at by multiplying the

equivalent of 1 pound by the number of pounds. Thus.

.12859X424.5=54.586455 called, as before. 54.59 gallons,

the fractions being carried out at their true value in the

latter instance.

Fractions will be retained in the final result to two deci-

mal places, the rule for their treatment being as follows:

A fraction of five-thousandths (0.005) or less will he

dropped, and any fraction exceeding a five-thousandth

will be called one-hundredth (0.01). Thus, 44.605003 gal-

lons should be treated as 44.61 gallons. In case, however.

the number is 44.605000 it should be culled 44.60 gallons.

It will be observed in the following table that in someinstances there is a discrepancy of one-hundredth of a gal-

lon between the number entered in the proof-gallons colun in

and the result which is reached by multiplying the adjacent

wine gallons by the particular per cent of proof given.

This apparent discrepancy is occasioned by the fact that

in the computation of the proof gallons, indicated in the

table, the wine gallons are taken at their full value, all

decimals being retained.

To illustrate: Following the rule given above, 71 poundsof spirits of 174 per cent proof equal 10.1033 wine gallons,

called and entered in the table as 10.10 wine gallons.

Multiplying this number of gallons by the proof (174),

the product is 17.574 proof gallons, called 17.57 under the

rule, instead of 17.58, given in the following table.

In case, however, the full number of wine gallons

(10.1033) be multiplied by the proof, the result is 17.57974:4

proof gallons, called 17.58, being the number indicated in

the table.

TABLE NO. (i OF TIIK GAUGERS' MANTAL.

For convenience of reference Table No. 6 of the Gaugers'Manual has been reprinted as Table Xo. 2 of this work,

and will be found useful in arriving at the contents of

packages where the net weight or proof, or both, are so

unusual as not to be within the range of Table No. 1.

For the information of any officer who may desire to

determine by weight the wine gallons of spirits of odd

proofs below 50 per cent (which are not shown in Table

No. 2), the rule by which said table is computed is given,as follows:

Multiply the weight of 1 gallon of water at 60 F.

taken as 8.3314 pounds avoirdupois by the specific grav-

ity of the spirits in question, and the product will equalthe number of pounds in 1 gallon of the given spirits.

Divide a given number of pounds of spirits by the weightof 1 gallon as above determined, and the quotient will be

the number of gallons thereof. Thus, for example, if it is

desired to determine the number of gallons in 1,000 poundsof spirits of 139 per cent proof, multiply 8.3314 by .89129

the specific gravity of the spirits found by reference to

Table No. 7 of the Gaugers' Manual the product

(7.4256935+) divided into 1,000 gives 134.667+gallons,

called 134.67.

PRESENT REGULATIONS CONTINUED IN FORCE.

The instructions contained in the Gaugers' Manual are

not superseded by those contained herein, but continue in

force so far as is consistent with these regulations.

G. W. WILSON,Commissioner.

TABLE N*0. 1,

SHOWING

WINE GALLONS AND PROOF GALLONS BY WEIGHT.

WINE AND PROOF GALLONS, BY WEIGHT.

Per cent of proof 60.

POUNDS.

Per cent of proof 6O.

POUNDS.

WINE AND PEOOF GALLONS, BY WEIGHT.

Per cent of proof GO.

POUNDS.

Per cent of proof CO.

POUNDS.

Per cent oi proof GO.

POUNDS.

WINE AND PBOOF GALLONS, BY WEIGHT.

POUNDS.

Per cent of proof O5.

POUNDS.

WINE AND PROOF GALLONS, BY WEIGHT

Per cent of proof SO.

POUNDS.

Per cent or proof SO.

POUNDS.

Per ceiit of proof 9O.

POUNDS.

WINE AND PKOOF GALLONS, BY WEIGHT.

POUNDS.

Pefr cent of proof 9O.

POUNDS.

Per cent of proo

IPOUNDS.

POUNDS.

JrOUNDS.

POUNDS.

T>riiTwna

POUNDS.

GALLONS. GALLONS.

GALLONS.

POUNDS.

Per rent of proof :{.

Per cent of prool 94.

POUNDS.

Per ceut of proof 94.

POUNDS.

WINE AND PROOF GALLONS, BY WEIGHT,

POUNDS.

Per cent of proof OS.

POUNDS.

WINE AND PHOOF GALLONS, BY WEIGHT.

POUNDS.

POUNDS

POUNDS.

Per cent of proof !.

POUNDS.

Per cent of proof 1OO.

POUNDS.

l. . < iti of proof 1OO.

Per cent of proof 1O1.

POUNDS.

Percent of proof 1O1.

POUNDS.

Per cent of proof lOi.

POUNDS.

Per cent of proof lOvi.

POUNDS.

GALLONS.

Wine. Proof.

30.5130.5730.6430.7030.7630.8430.8930.9631.0231.0931.1531.2231.2831.3431.4131.4731.5431.6031.6731.7331.7931.8631.9231.9932.0532. 12

31.1231.1831.2531.3131.3831.4531.5131.5831.6431.7131.7731.8431.9131.9732.0432. 1032.1732.2332.3032.3632.4332.5032.5632.6332.6932.76

WINE AND PROOF GALLONS. BY WEIGHT.

POUNDS.

Per cent of proof JO2.

POUNDS.

Per in of proof I o _>.

POUNDS.

Per cent of proof IO3.

POUNDS.

POTJKDS.

POUNDS.

Per cent of proof lO.'l.

GALLONS.

POUNDS.

Ifer cent of proof 1O5.

POUNDS.

IN.I.VDS.

Per cent of proof 1O6*

POUNDS.

f*er rent of proof 1O6.

POUNDS.

Per ceui of proof IO7.

POUNDS.

Per cent of proof I O7.

POUNDS.

Per c-ent of proof 1O7.

GALLONS.

POUNDS.

WINE AND PROOF GALLONS, BY V/EIGHT.

POUNDS.

Per cent of proof 1OS.

POUNDS.

Per cent of proof JOS.

POUNDS.

Per cenl of proof 1O9.

POUNDS.

Per cent of proof 1 IO.

POUNDS.

Per cent of proof I 1O.

POUNDS.

Per cent of proof 1 1O.

POUNDS.

POTTNDS.

POUNDS.

Per cent of proof III,

POUNDS.

Per cent of proof 11*.

POUNDS.

GALLONS.

Wine. Proof.

POUNDS.

GALLONS.

Wine. Proof

POUNDS.

GALLONS.

Wine. Proof.

376...

376*..377...

377*..378...

378*..379...

379*..

48.9449.0049.0749.1349.2049.2649.3349.39

54.8154.8954.9655. 0355.1055.1855.2555.32

380*.381..

381*.382..

382*.383..

49.4649.5349.5949.6649.7249.7949.8549.92

55.4055.4755.5455.6155.6955.7655.8355.91

384...

384*..385...

385*..386...

386*..

49.9850.0550.1150.1850.2450.31

55.9856.0556.1256.2056.2756.34

POUNDS.

GALLONS.

Wine. Proof

POUNDS.

GALLONS.

Wine. Proof.

POUNDS.

GALLONS.

Wine. Proof

375...

375*..376...

376*..377...

377*..378...

378*..

48.8748. 9349.0049.0649.1349.1949.2649.32

55.2255.2955.3755.4455.5155.5955.6655.73

379*.380..

380*.381..

381*.382..

49.3949.4549.5249,5849.6549.7149.7849.84

55.8155.8855.9656.0356.1056.1856.2556.32

383*.384..

384*.385..

385*.386..

49.9149.9750.0450.1050.1750.2350.30

56.4056.4756.5456.6256.6956.7656.84

POUNDS.

Per cent of proof J 14.

POUNDS.

Per cent of proof 114*

POUNDS.

GALLONS.

Wine. Proof.

POUNDS.

GALLONS.

Wine. Proof.

POUNDS.

GALLONS.

Wine. Proof.

375...

375*..376...

376*..377...

377*..

48.9248.9949.0549.1249.1849.25

55.7755.8555.9255.9956.0756.14

378...

378*..379...

379*..380...

380*..

49.3149.3849.4449.5149.5749.64

56.2256.2956.3756.4456.5256.59

381...

381*..382...

382*..383...

383*..

49.7149.7749.8449.9049.9750.03

56.6656.7456.8156.8956.9657.04

WINE AND PROOF GALLONS, B5T WEIGHT.

POUNDS.

Per cent of proof 1 15*

POUNDS.

GALLONS.

Wine. Proof.

POUNDS.

GALLONS.

Wine. Proof.

POUNDS.

GALLONS.

Wine. Proof.

375...

375*..376...

376*..377...

377*..

48.9849.0549.1149.1849.2449.31

56.3356.4056.4856.5556.6356.70

378...

378*..379...

379*..380...

380*--

49.3749.4449.5049.5749.6349.70

56.7856.8556.9357.0057.0857.15

381...

381*..382...

382*..383...

49.7649.8349.8949.9650.02

57.2357.3057.3857.4557.53

POUNDS.

t'er cent of proof 116.

POUNDS.

GALLONS.

Wine. Proof.

POUNDS.

GALLONS.

"Wine. Proof.

POUNDS.

GALLONS.

Wine. Proof.

375...

375*..376...376J..377...

377*..378...

378*..

49.0449.1049.1749.2349.3049.3649.4349.49

56.8856.9657.0357.1157.1957.2657.3457.41

379*.380..

380*.381..

381*.382..

49.5649.6349.6949.7649.8249.8949.9550.02

57.4957.5757.6457.7257.7957.8757.9558.02

383*.384..

384*.385..

385*.386..

50.0850.1550.2150.2850. 3450.4150.4850.54

58.1058.1758.2558.3258.4058.4858.5558.63

POUNDS.

GALLONS.

Wine. Proof,

POUNDS.

GALLONS.

"Wine. Proof.

POUNDS.

GALLONS.

Wine. Proof,

375...

375*,.376...

376*..377...

377*..378...

49.1049.1649.2349.2949.3649. 4249.49

57.4457.5257.6057.6757.7557.8257.90

378*..379...

379*..380...

380*..381...

381*..

49.5549.6249.6849.7549.8249.8849.95

57.9858.0558.1358.2158.2858.3658.44

382*.383..

50.0150.0850.1450.2150.27

58.5158.5958.6758.7458.82

Per cent of proof US.

POUNDS.

GALLONS.

Wine. Proof.

POUNDS

GALLONS.

Wine. Proof.

POUNDS.

GALLONS.

Wine. Proof.

375*.376..

376*.377..

377*.378..

49.1549.2249.2949.3549.4249.4849.5549.61

58.0058.0858.1658.2358.3158.3958.4758.54

379*.380..

380*.381..

381*.382..

49.6849.7449.8149.8849.9450.0150.0750.14

58.6258.7058.7858.8558.9359.0159.0959.16

383*.384..

384*.385..

50.2050.2750.3350.4050.4750.53

59.2459.3259.3959.4759.5559.63

Per < in of proof 119.

POLNDS.

POUXDS.

WINE AND PROOF GALLONS, BY WEIGHT*

POUNDS.

WINE AND PEOOF GALLONS, BY WEIGHT,

POUNDS.

GALLONS.

Wine. Proof

POUNDS.

GALLONS.

Wine. Proof.

POUNDS.

GALLONS.

Wine. Proof.

375...

375*..376...

376*..377...

377*..378...

49.2149.2849.3549.4149.4849.5449.61

58.5658.6458.7258. 8058.8858.9659.03

378*..379...

379*..380...

380*-.381...

381*..

49.6749.7449.8049.8749.9450.0050.07

59.1159.1959.2759.3559.4259.5059.58

382...

382*..383...

383*..384...

50.1350. 2050. 2650.3350.40

59.6659.7459.8159.8959.97

POUNDS.

Per <ml of proof ISO.

POUNDS.

Per ceut of proof

POUNDS.

Per ccut of proof ISO.

POUNDS.

GALLONS.

Wine. Proof,

FOUNDS.

GALLONS.

Wine. Proof.

POUNDS.

GALLONS.

Wine. Proof,

372...

372*..373...

373*..374...

374*..375...

375*..

48.8848.9549.0149.0849.1449.2149.2749.34

58.6658.7458.8158.8958.9759.0559.1359.21

376*.377..

377*.378..

378*.379..

49. 4149.4749.5449.6049.6749.7349.8049.87

59.2959.3759.4559. 5259.6059.6859.7659.84

380...

380*..381...

381*..382...

382*..

49.9350.0050.0650.1350.1950.26

59.9260.0060.0860.1560.2360.31

POUNDS.

GALLONS.

Wine. Proof.

POUNDS.

GALLONS.

Wine. Proof

POUNDS.

GALLONS.

Wine. Proof.

372...

372i..373...

373*..374...

374*..375..

48.9449.0149.0749.1449.2049.2749.34

59.2259.3059.3859.4659.5459.6259.70

375*..376...

376*..377...

377*..378...

378*..

49.4049.4749.5349.6049.6649.7349.80

59.7759.8559.9360.0160.0960.1760.25

379...

379*..380...

380*..381...

381*..382...

49.8649.9349.9950.0650.1250.1950.26

60.3360.4160.4960.5760.6560.7360.81

Per cent of proof

POUNDS.

Per cent of proof

POUNDS.

Per cent of proof

POUNDS

GALLONS.

Wine. Proof.

POUNDS

GALLONS.

Wine. Proof.

POUNDS.

GALLONS.

Wine. Proof,

375...

375*..376...

376*..377...

49.4049.4649.5349.5949.66

60.2660.3460.4260.5060.58

377*..378...

378*..379...

379*..

49.7249.7949.8649.9249.99

60.6660.7460.8360.9160.99

380...

380*..381...

381*..

50.0550.1250.1950.25

61.0761.1561.2361.31

POUNDS.

Per cent of proof

POUNDS.

Per cent of proof 1 23.

POUNDS.

GALLONS.

Wine. Proof.

POUNDS.

GALLONS.

Wine. Proof,

POUNDS

GALLONS.

Wine. Proof.

372...

372*..373...

373*..374...

374*..

49.0649.1349.1949.2649.3249.39

60.3460.4360.5160.5960.6760.75

375}.376..

376*.377..

49.4649.5249. 5949.6549.7249.79

60.8360.9160.9961.0761.1661.24

378...

378*..379...

379*..

49.8549.9249.9850.05

61.3261.4061.4861.56

POUNDS.

POUNDS

GALLONS.

Wine. Proof,

POUNDS.

GALLONS.

Wine. Proof.

POUNDS.

GALLONS.

Wine. Proof.

372...

3724..373...

373*..374...

874*..

49.1249.1949.2549.3249.3949.45

60.9160.9961.0861.1661.2461.32

375...

375*..376...

376*..377...

377*..

49.5249.5849.6549.7249.7849.85

61.4061.4961.5761.6561.7361.81

378...

378*..379...

379*..380...

49.9149.9850.0550.1150.18

61.8961.9862.0662.1462.22

POUNDS.

iti I * * if:

:.,! 1(1 |!fl -F|' I

POUNDS.

rz ss =SB=

U )F GALLONS, BY WEIGHT.

ent of proof l

POUNDS.

GALLONS.

Wine. Proof.

POUNDS.

GALLONS.

Wine. Proof.

POUNDS.

GALLONS.

Wine. Proof

372...

372*..373...

373$..374..

40.1849.2549. 3249. 3849.46

61.4861.5661.6561.7361.81

374|.375..

375*376..

49. 51

49.5849. 155

49.7149.78

61. 8961.9862. 0662.1462.22

377...

377*..378...

378i . .

49.8549.9149.9850.04

62.3162.3962.4762.55

POUNDS.

Per cent of proo

POUNDS.

GALLONS.

Wine. Proof.

POUNDS.

GALLONS.

Wine. Proof.

POUNDS.

GALLONS.

Wine. Proof

372...

372*..373...

373*..374...

374*..

49.2449.3149.3849.4449.5149.58

62.0562.1362.2262.3062.3862.47

375...

375*..376...

376*..377...

377*..

49.6449.7149. 7749.8449.9149.97

62.55 378.62. 68 378$l>.72 I 379.

62. 8062.8862.97

379*.380..

50.0450. 11

50. 17

50.2450.30

63.0563. 13

63.2263. 3063.38

POUNDS.

GALLONS.

Wine. Proof.

POUNDS.

GALLONS.

Wine. Proof.

POUNDS.

GALLONS.

Wine. Proof.

372...

372*..373...

373*..374...

374*..

49.3149.3749.4449.5149.5749.64

62.6262.7162.7962.8762.9663.04

375...

375*..376...

376*..377...

377*..

49.7149.7749.8449. 9149.9750.04

63.1363.2163.3063.3863.4663.55

378...

378*..379...

379*..380...

50.1050. 1750.2450.3050.37

63.6363.7263.8063.8863.97

POUNDS.

GALLONS.

Wine. Proof.

POUNDS.

GALLONS.

"Wine. Proof,

POUNDS.

GALLONS.

"Wine. Proof,

372...

372*..373...

373*..374...

374*..

49.3749.4449.5049.5749.6449.70

63.1963.2863.3663.4563.5363.62

375...

375*..376...

376*..377...

377*..

49.7749.8349.9049.9750.0360.10

63.7063.7963.8763.9664.0464.13

378...

378*..379...

379*..380...

50.1750.2350.3050.3650.43

64.2164.3064.3864.4764.55

POUNDS.

BOUNDS.

POUNDS.

Per cent of proof

POUNDS.

Percent of proof 129.

POUNDS

GALLONS.

Wine. Proof.

POUNDS.

GALLONS.

Wine. Proof

POUNDS.

GALLONS.

Wine. Proof.

372...

372*..373...

373*..374...

374*..

49.4349.5049.5649.6349.7049.76

63.7763.8563.9464.0264.1164.20

375*.376..

376*.377..

49.8349.9049.9650.0350.1050.16

64.2864.3764.4564.5464.6264.71

378...

378*..379...

379*..380...

50.2350.3050.3650.4350.50

64.8064.8864.9765.0565.14

POUNDS.

IN r cent of proof 13O.

POUNDS.

GALLONS.

Wine. Proof.

POUNDS.

GALLONS.

Wine. Proof.

POUNDS.

GALLONS.

Wine. Proof.

372...

372*..373...

373*..374...

374*..

49.5049.5649.6349.6949.7649.83

64.3464.4364.5264.6064.6964.78

375*.376..

49.8949.9650.0350. 0950. 16

64.8664.9565.0465.1265. 2165.30

378...

378*..379...

379*..

50.2950.3650.4350.4950.56

65.3865.4765.5565.6465.73

POUNDS.

POUNPS.

POUNDS.

GALLONS.

Wine. Proof.

POUNDS.

GALLONS.

Wine. Proof.

POUNDS.

GALLONS.

Wine. Proof.

372...

372*..373...

373*..374..

49.5649.6349.0949.7649.83

64.9265.0165.1065.1965.27

374*..375...

375*..376...376J..

49.8949.9650.0350.0950.16

65.3665.4565.5365.6265.71

377...

377*..378...

50.2350.2950.36

65.8065.8865.97

POUNDS.

IN r cent of proof 132.

POUNDS.

Per cent of proof l!|g.

FOUNDS.

POUNDS.

GALLONS.

Wine. Proof,

POUNDS.

GALLONS.

Wine. Proof.

POUNDS.

GALLONS.

Wine. Proof.

372...

372*..373...

373*..374...

49.6249.6949.7649.8249.89

65.5065.5965.6865.7765.86

374*..375...

375*..376...

376*..

49.9650.0250.0950.1650.23

65.9466.0366.1266.2166.30

377...

377*..378...

50.2950.3650.43

66.3966.4766.56

WINE AND PEOOF GALLONS, BY WEIGHT,

POUNDS.

POCNDS.

GALLONS.

Wine. Proof,

POCNDS.

GALLONS.

Wine. Proof.

POUNDS.

GALLONS.

Wine. Proof

372...

372*..373...

373*..374...

374*..

49.6949.7649.8249.8949.9650.02

66.0966.1866.2766.3666.4466.53

375f376.

376f377.

50.0950.1650.2350.2950.3650.43

66.6266. 71

66.8066.8966.9867.07

378...

378*..379...

379*..380...

50.4950.5650.6350. 6950.76

67.1667.2467.3367.4267.51

POUNDS.

Per cent of proof t36.

POUNDS.

Per rent of proof 13S.

POUNDS.

TOUNDS.

Per cent of proof ISO.

POUNDS.

Per cent of proof J39.

POUNDS.

WINE AND PROOF GALLONS, BY WEIGFT.

POUNDS.

Per cent of proof 1 to.

POUNDS

POUNDS.

BOUNDS

POUNDS.

POUNDS

POUNDS.

JPer cent of proof 144.

POUNDS.

!* cent of proof 144.

POUNDS

POUNDS.

Per crnt of proof 144.

POUNDS.

nil inn

mi mil

149...

150...150*..

151...

Per cent of proof 1 Hi.

POUNDS.

1 1 .5:

272...

272i..273...

273*..274...

274*..

POUNDS.

Per ceut of proof 149*

POUNDS.

POUNDS

POUNDS.

Per cent of proof I SO.

POUNDS.

JPer cent of proof

POUNDS.

Per cent of proof

POUNDS.

Per cent ofproof 152,

POUNDS.

Per cent ef proof 153.

POUNDS.

Per eenl of proof 154.

POUNDS.

Per Cent, of Proof 155.

POUNDS.

Per ceut of proof 156*

POUNDS.

Per cent, of proof 156.

POUNDS.

GALLONS.

Wine. Proof.

POUNDS.

GALLONS.

Wine. Proof

POUNDS.

GALLONS.

Wine. Proof.

190*.191..

191*.192..

192*.193..

193*.194..

194*.1951.

195^.196..

196*.197..

1971.198..

199*200..

2004201.

26.2326.3026.3726.4426.5126.5826.6526.7226.7926.8526.9226.9927.0627.1327.2027. 2727.3427.4127.4827.5427.6127.6827.7527.82

40.9241.0341.1441.2541.3541.4641.5741.6841.7941.8942.0042.1142.2242.3242.4342. 5442. 65

42.7542. 8642.9743. 0843. 19

43.2943.40

210*.211..

211*.212..

212*.213..

213;}.214..

!i 2U*.215..215 J.

216| .

2m.218!.

218*.219..

219*.220. .

220*.221..

28.9929.0629.1329.2029.2729.3429.4129.4829.5529.6229.6929.7529.8229.8929.9630.0330.1030.1730.2430.3130.3830.4430.5130.5830.6530.72

45.2345.3445.4545.5545.6645.7745.8845.9946.0946.2046. 31

46.4246.5246.6346.7446.8546.9547.0647.1747.2847.3947.4947.6047.7147.8247.92

230*.231..

231*.232..

232*.233..

233*.234..

234*.235..

235*.236..

236*.237..

237*.238..

238*.239..

239*.240..

240*.241..

241*.242..

31.7631.8331.8931.9632.0332.1032.1732.2432.3132.3832. 1532.5232.5832.6532.7232.7932.8632.9333.0033.0733.1433.2133.2733.3433.4133.48

49.5449.6549.7549.8649.9750.0850.1950.2950.4050.5150.6250.7250.8350.9451.0551.1551.2651.3751.4851. 5951.6951.8051.9152.0252.1252.23

POUNDS.

Per cent of proof 1,5 r.

POUNDS.

192*.193..

193*.194..

194*.195..

195*.196..

196*.197..

197*.198..

198*.199..

199*.200..

200*.201..

201*.202..

202*.203..

203*.204..

204*.205..

205*.206..

206*.207..

207*.208..

26. 5726.6426.7026.7726.8426.9126.9827.0527.1227.1927.2627.3327.4027.4727.5427.6127.6827.7527.8127.8827.9528.0228.0928.1628.2328. 3028.3728.4428.5128.5828.6528.7228.7928.8628.9228.9929.06

42.2442.3542.4642.5742.6842.7942.9043.0143.1243.2343.3443.4543.5643.6743.7843.8944.0044. 11

44.2344.3444.4544.5644.6744.7844.8945.0045.1145.2245.3345.4445.5545.6645.7745.8845.9946.1046.21

211*.212..

212*.213..

213*.214..

214*.215..

215*.216..

216*.217..

217*.218..

218*.219..

219*.220..

220*.221..

221*.222..

222*.223..

223*.224..

224*.225..

225*.226..

226*.227..

227*.228..

228*.229..

29.3429.4129.4829.5529.6229.6929.7629.8329.9029.9630.0330.1030.1730.2430.3130.3830.4530.5230.5930.6630.7330.8030.8730. 9431.0131.0731.1431.2131.2831.3531.4231.4931.5631.6331.7031.7731.84

4950.0750.1850.2950.4050.5150.62

247...

247*..248...

248*..249...

249*..

34.2734.3334.4034.4734.5434.61

54.4854.5954. 7054.8154.9255.03

Per cent ofproof 159.

POUNDS.

I'er cent of proof 161

POUNDS.

Per cent of proof 16J.

POUNDS.

WINE AND PROOF GALIONS, BY WEIGHT.

POUNDS.

ut -ta,

TJNIVERSITT

POUNDS.

Per ci-iu of proof 168.

POUNDS.

Per cent of proof 1G9.

POUNDS.

Ver cent of proof 169.

POUNDS.

Per cent of proof I7O.

POUNDS.

Per cent of proof 17 J.

POUNDS.

WINE AND PEOOF GALL'ONS, BY WEIGHT.

Per cent of proof I 7 vJ.

POUNDS.

Per cent of proof

POUNDS.

Per cent of proof

WINE AND PKOOF GALLONS, BY WEIGH*.

POUNDS.

ifer cent of proof 173.

POUNDS

POUNDS.

Prr cent of proof 175.

POUNDS.

Per cent of proof ] 76.

POUNDS.

WINE AND PJROOF GALLONS, BY WEIGHT.

POUNDS.

Per cent of proof f 81.

POUNDS

POUNDS.

Per cent of proof I SI .

POUNDS.

ml 'K .')

POUNDS.

t-cr cent of proof 184.

POUNDS.

WINE AND PROOF GALLONS, BY WEIGHT.* Per cent of proof 184.

POUNDS.

Per cent of proof 1N5.

POUNDS.

Per eent of proof 186.

POUNDS.

1>er cent of proof 186.

Per cent ofproof 187.

POUNDS.

WINE AND PKOOF GALLONS, BY WEIGHT.

POUNDS.

POUNDS

Per rent of proof 1S9.

Per ceut of proof 19O.

POUNDS.

Per cent of proof 191.'

POUNDS.

Per cent of proot 191.

POUNDS.

Per cent of proof !-.

POUNDS.

WItfE AND PROOF GALLONS, BY WEIGHT.

POUNDS.

Per rent of proof

POUNDS.

TABLE NO. 2.

(BEING TABLE NO. 6 IN THE GAUGER'S MANUAL.)

FOR FINDING THE NUMBER OF GALLONS AT 60 FAHRENHEIT FROM

THE WEIGHT AND STRENGTH OF SPIRITUOUS LIQUOR.

FOR FINDING THE NUMBER OF GALLONS AT 60 FAHREN-

HEIT FROM THE WEIGHT AND STRENGTH OF SPIRITUOUS

LIQUOR.

This is a table for gauging b}^ means of the weight of

the liquor and the true per cent. The following example

fully illustrates its use:

Example. A cask of spirit of 141 per cent strength

(or 41 over proof) weighed 913 pounds net. We find

Gallons.

900 pounds equal to 121. 54

1 pounds equal to 1 . 35

3 pounds equal to .41

Or contents 123. 30

that is, 913 pounds of spirit of strength 141 is equivalentto 123.3 gallons at 60 Fahrenheit.

The equivalent gallons for 10 pounds are found from the

column 100 pounds by moving the decimal point one placeto the left; those for 3 pounds from the column 300 poundsby moving the decimal point two places to the left.

GALLONS,

B> weight and strength of apirit.

GALLONS,

By weight nnd strength of spirit.

1PO-xn,

GALLONS,

ty weight nml 8 renglh of -pii-ii.

GALLONS,

By weight n! strength of spirit.

GALLONS,

By weight nnd Mtrength of -iirii .

GALLONS,

By weight and strength of spirit.

GALLONS,

Jy weight and Mtrciiglli o

GALLONS,

iy weight and strength of apiril.

GALLONS,

By weight and strength of Mpirit.

GALLONS,

By weight and strength of tfpirit.

GALLONS,

By weight nnd strength of spirit.

Brandy, weighing regulations applicable to 18

Capacity of casks:

To be determined by weighing 11, 12

To be marked on bung stave 1.3

Casks of distilled spirits:

To be examined before weighing 10

To be marked "C" when charred 13

To be marked "R" when reused 13

Compounding in original packages 20, 21

Correction of volume 11, 12, 14

Gangers' Manual still in force 27

Gauging rod may be used, when 4, 5

Reports 25

Scales other than the prescribed beam may be furnished for

official use 9

Soakage or absorption 21, 22

Tables:

Contents from weight and strength of spirits . . 14, 26, 27, 627-643

Wine and proof gallons by weight 14, 25, 26, 29-625

Letter " R "to precede that of reused barrels 13

Provision for taking actual 22-24

Schedule of increase in 21

Wantage rod:

Used in connection with gauging rod 4, 5

Use of, on regauge of packages whose capacity has been

determined by weighing 17, 18

Water, weight of 1 gallon of 27

Weighing beam:

Examination of, before use 9

Extra appliances for 7, 8

Fairbanks' beam prescribed 5, 6

Weighing beam Continued. Page.

How accounted for 7

How disposed of when inaccurate 9

How procured 6, 7

Use and care of 8, 9

Weighing spirits:

After rectification 19-21

Before rectification 19

In warehouse on request 14-16, 17

On entry into warehouse .' 10-14

On withdrawal from warehouse 16-1 8

Weighing system:Details of K>-iM

Prescribed for official use . . 3

Determining Tax On Distilled Spirits, 1900

Education

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