Determining Tax On Distilled Spirits, 1900

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LIBRARYOF THK
UNIVERSITY OF CALIFORNIA.
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Received
Accession No. 8 2. fc 4 2. .
, 190

(No. 11 REVISED. SUPPLEMENT No. 1.)
UNITED STATES INTEENAL REVENUE,
A
GAUGERS'
WEIGHING MANUAL,
EMBRACING
REGULATIONS AND TABLES
FOR
DETERMINING THE TAXABLE QUANTITY OF DISTILLED
SPIRITS BY WEIGHING.
1, 1000.
WASHINGTON:
GOVERNMENT PRINTING OFFICE
1900.

F fcio
TKI ASII:Y DEPARTMENT,
Document No. 2191.
Jl/fi null f't r, n i

REGULATIONS
FOR
DETERMINING THE TAXABLE QUANTITY OF
DISTILLED 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
82642

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 gauger 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 paragraph
numbered 3, determine the gross weight of the package
and mark the same on the bung stave of the barrel, pre-
ceding the other marks required by regulation to be placed
thereon.
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 pounds
and 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

6
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 pounds
divisible 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 probable
that 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 average
number 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, proper
record 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 duly
account 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 any
officer failing to duly account for the beam on Form 289
or to turn the same over to the proper officer on retiring
from 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

8
barrel hooks will be supplied for retention at the most
important of such places when it is shown that a saving
of 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 make
at 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

9
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 WEIGHING
BEAM.
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 by
the ganger in each instance before using. This permission
includes 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 adjusted
and that it balances perfectly with the barrel hooks and
counterpoise attached. The accuracy of the beam will also
be tested each daj
r
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

10
preponderate; that is, the notch denoting the lesser weight
will be read.
EXAMINATION OF CASKS BEFORE WEIGHING.
Officers are required to examine each cask or package
before weighing the same empty, and will not inspect any
package 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 INTO
DISTILLERY 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."

11
CAPACITY OF CASKS TO BE DETERMINED BY WEIGHING AND
MARKED 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: Any
fraction less than 0.25 will be dropped; if 0.25, or any
intermediate 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

12
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 may
be, 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 temperature
should 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 immediately
after the capacity has been ascertained, and, whenever
practicable, it may be done without previously removing
the 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 explained
on the ganger's return by a footnote to the effect that the
cask, mentioning its number, was insufficiently tilled.

13
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 entry
into distillery warehouse it shall be the duty of the gaug-
ing oificer to cut or burn the letter "C" upon the stamp
head of such cask just beneath the end of the bung stave.

14
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 by
reference 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 REQUEST
OF DISTILLER.
Whenever a distiller makes due request to have regauged
any distilled spirits deposited in distillery warehouse,
special bonded warehouse, or general bonded warehouse,

15
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 gallons
thus 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 required
details 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 stamp
head. In such cases the marks of the withdrawal gauge
will 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.

16
(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

17
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 bung
stave 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 May
1, 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

18
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 they
have any appearance of having been altered or in any
manner tampered with since they were originally cut.
I'nless these figures are entirely satisfactory, the gauge
will 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 weighing
at any distillery where it is found that the reinspeetion by
the use of the wantage rod is being used for purposes
detrimental 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 upon
similar removal from warehouse of grain spirits.

19
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 weighing
the 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 must
be 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.

20
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

22
sum in pounds will be the present tare, and be so marked
and reported. If, however, the package had previously
been 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, may
be determined, and allowance made therefor as follows:
Upon request of the distiller of the spirits at least 20 per
cent 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 weight
1> reason of the absorption of spirits, if any has occurred.
The distiller will be required to furnish the help necessary
to 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 gauger
will 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 upon
the package, and returned accordingly. The average of
the increase in tare thus determined will be regarded
'
as
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

23
days of each other. But if the spirits were of different
proofs, originally varying more than 10 per cent, or were
warehoused (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 packages
of 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 being
contained 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 present
tare 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 being
of like proof, are included in same order of inspection and

24
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 by
wooden packages which have been previously filled depends
in 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
Gaugers
7
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 having
been 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

26
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 some
instances 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 pounds
of 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,

27
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 equal
the number of pounds in 1 gallon of the given spirits.
Divide a given number of pounds of spirits by the weight
of 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 pounds
of 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.
29

31
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.

34
Per cent of proof CO.
POUNDS.

35
Per cent oi proof GO.
POUNDS.

36

37
POUNDS.

38
POUNDS.

39
WINE AND PBOOF GALLONS, BY WEIGHT.
POUNDS.

40
POUNDS.

41
POUNDS.

42
Per cent of proof O5.

43
POUNDS.

4-1
POUNDS.

45
POUNDS.

46
POUNDS.

47
POUNDS.

48

49
POUNDS.

50
POUNDS.

51
POUNDS.

52
POUNDS.

53
POUNDS.

54

55
WINE AND PROOF GALLONS, BY WEIGHT
Per cent of proof SO.
POUNDS.

56
POUNDS.

57
POUNDS.

58
POUNDS.

59
Per cent or proof SO.
POUNDS.

60

61
POUNDS.

62
POUNDS.

03
POUNDS.

64
POUNDS.

65
POUNDS.

66

67
POUNDS.

68
Per ceiit of proof 9O.
POUNDS.

69
POUNDS.

70
POUNDS.

71
WINE AND PKOOF GALLONS, BY WEIGHT.
POUNDS.

Pefr cent of proof 9O.

73

POUNDS.

75
POUNDS.

76
POUNDS.

77
POUNDS.

78

79
POUNDS.

80
Per cent of proo
IPOUNDS.

81
POUNDS.

82
JrOUNDS.

83
POUNDS.

T>riiTwna

85
POUNDS.

86
GALLONS. GALLONS.

87
GALLONS.

88

89
POUNDS.

90
Per rent of proof :{.

91
Per cent of prool 94.
POUNDS.

POUNDS.

93
POUNDS.

95
POUNDS.

96
Per ceut of proof 94.
POUNDS.

97
POUNDS.

99
POUNDS.

100
POUNDS.

101
WINE AND PROOF GALLONS, BY WEIGHT,
POUNDS.

102

103
POUNDS.

104
POUNDS.

105
POUNDS.

KHJ
POUNDS.

107
POUNDS.

108
.

109
POUNDS.

110
POUNDS.

Ill
POUNDS.

112
POUNDS.

113
POUNDS.

115
POUNDS.

116
POUNDS.

117
POUNDS.

118
Per cent of proof OS.
POUNDS.

119
POUNDS.

120

POUNDS.

123
WINE AND PHOOF GALLONS, BY WEIGHT.
POUNDS.

POUNDS

125
POUNDS.

126
Per cent of proof !.
POUNDS.

12'
POUNDS.

L28
Per cent of proof 1OO.
POUNDS.

POUNDS.

130
POUNDS.

131
POUNDS.

132
l. . < iti of proof 1OO.

133
Per cent of proof 1O1.
POUNDS.

134
POUNDS.

135
Percent of proof 1O1.
POUNDS.

POUNDS.

IB:
POUNDS.

138
Per cent of proof lOi.

139
POUNDS.

140
Per cent of proof lOvi.
POUNDS.

141
UNDS.
GALLONS.
Wine. Proof.
30.51
30.57
30.64
30.70
30.76
30.84
30.89
30.96
31.02
31.09
31.15
31.22
31.28
31.34
31.41
31.47
31.54
31.60
31.67
31.73
31.79
31.86
31.92
31.99
32.05
32. 12
31.12
31.18
31.25
31.31
31.38
31.45
31.51
31.58
31.64
31.71
31.77
31.84
31.91
31.97
32.04
32. 10
32.17
32.23
32.30
32.36
32.43
32.50
32.56
32.63
32.69
32.76

142
WINE AND PROOF GALLONS. BY WEIGHT.
POUNDS.

143
Per cent of proof JO2.
POUNDS.

Per in of proof I o _>.

POUNDS.

146
Per cent of proof IO3.
POUNDS.

147
POUNDS.

148
POTJKDS.

149
POUNDS.

150
Per cent of proof lO.'l.
GALLONS.

151
POUNDS.

152
POUNDS.

153
POUNDS.

ir>4
POUNDS.

155
POUNDS.

156

157
Ifer cent of proof 1O5.
POUNDS.

158
POUNDS.

159
POUNDS.

160
POUNDS.

161
POUNDS.

162
IN.I.VDS.

163
Per cent of proof 1O6*
POUNDS.

164
POUNDS.

165
POUNDS.

166
POUNDS.

167
POUNDS.

168
f*er rent of proof 1O6.

169
POUNDS.

170
Per ceui of proof IO7.
POUNDS.

171
Per cent of proof I O7.
POUNDS.

172
POUNDS.

174
Per c-ent of proof 1O7.
GALLONS.

175
POUNDS.

176
WINE AND PROOF GALLONS, BY V/EIGHT.
POUNDS.

177
POUNDS.

178
Per cent of proof 1OS.
POUNDS.

179
Per cent of proof JOS.
POUNDS.

180

181
POUNDS.

182
POUNDS.

183
POUNDS.

18-4
POUNDS.

185
POUNDS.

186
Per cenl of proof 1O9.

187
POUNDS.

188
Per cent of proof 1 IO.
POUNDS.

189
POUNDS.

190
Per cent of proof I 1O.
POUNDS.

191
Per cent of proof 1 1O.
POUNDS.

192

193
POUNDS.

POTTNDS.

195
POUNDS.

196
POUNDS.

197
Per cent of proof III,
POUNDS.

198

199
POUNDS.

200
Per cent of proof 11*.
POUNDS.

201
POUNDS.

202
POUNDS.

203
POUNDS.

204
POUNDS.
GALLONS.
Wine. Proof.
POUNDS.
GALLONS.
Wine. Proof
POUNDS.
GALLONS.
Wine. Proof.
376...
376*..
377...
377*..
378...
378*..
379...
379*..
48.94
49.00
49.07
49.13
49.20
49.26
49.33
49.39
54.81
54.89
54.96
55. 03
55.10
55.18
55.25
55.32
380..
380*.
381..
381*.
382..
382*.
383..
383*.
49.46
49.53
49.59
49.66
49.72
49.79
49.85
49.92
55.40
55.47
55.54
55.61
55.69
55.76
55.83
55.91
384...
384*..
385...
385*..
386...
386*..
49.98
50.05
50.11
50.18
50.24
50.31
55.98
56.05
56.12
56.20
56.27
56.34

205
POUNDS.

206
POUNDS.

207
POUNDS.

208
POUNDS.

I'D!)
POUNDS.

210
POUNDS.
GALLONS.
Wine. Proof
POUNDS.
GALLONS.
Wine. Proof.
POUNDS.
GALLONS.
Wine. Proof
375...
375*..
376...
376*..
377...
377*..
378...
378*..
48.87
48. 93
49.00
49.06
49.13
49.19
49.26
49.32
55.22
55.29
55.37
55.44
55.51
55.59
55.66
55.73
379..
379*.
380..
380*.
381..
381*.
382..
382*.
49.39
49.45
49.52
49,58
49.65
49.71
49.78
49.84
55.81
55.88
55.96
56.03
56.10
56.18
56.25
56.32
383..
383*.
384..
384*.
385..
385*.
386..
49.91
49.97
50.04
50.10
50.17
50.23
50.30
56.40
56.47
56.54
56.62
56.69
56.76
56.84

211
POUNDS.

212
POUNDS.

213
POUNDS.

214
POUNDS.

215
Per cent of proof J 14.
POUNDS.

216
Per cent of proof 114*
POUNDS.
GALLONS.
Wine. Proof.
POUNDS.
GALLONS.
Wine. Proof.
POUNDS.
GALLONS.
Wine. Proof.
375...
375*..
376...
376*..
377...
377*..
48.92
48.99
49.05
49.12
49.18
49.25
55.77
55.85
55.92
55.99
56.07
56.14
378...
378*..
379...
379*..
380...
380*..
49.31
49.38
49.44
49.51
49.57
49.64
56.22
56.29
56.37
56.44
56.52
56.59
381...
381*..
382...
382*..
383...
383*..
49.71
49.77
49.84
49.90
49.97
50.03
56.66
56.74
56.81
56.89
56.96
57.04

21T
WINE AND PROOF GALLONS, B5T WEIGHT.
POUNDS.

218
POUNDS.

219
POUNDS.

220
POUNDS.

221
Per cent of proof 1 15*
POUNDS.

222
POUNDS.
GALLONS.
Wine. Proof.
POUNDS.
GALLONS.
Wine. Proof.
POUNDS.
GALLONS.
Wine. Proof.
375...
375*..
376...
376*..
377...
377*..
48.98
49.05
49.11
49.18
49.24
49.31
56.33
56.40
56.48
56.55
56.63
56.70
378...
378*..
379...
379*..
380...
380*--
49.37
49.44
49.50
49.57
49.63
49.70
56.78
56.85
56.93
57.00
57.08
57.15
381...
381*..
382...
382*..
383...
49.76
49.83
49.89
49.96
50.02
57.23
57.30
57.38
57.45
57.53

223
POUNDS.

POUNDS.

225
POUNDS.

226
t'er cent of proof 116.
POUNDS.

227
POUNDS.

228
POUNDS.
GALLONS.
Wine. Proof.
POUNDS.
GALLONS.
"Wine. Proof.
POUNDS.
GALLONS.
Wine. Proof.
375...
375*..
376...
376J..
377...
377*..
378...
378*..
49.04
49.10
49.17
49.23
49.30
49.36
49.43
49.49
56.88
56.96
57.03
57.11
57.19
57.26
57.34
57.41
379..
379*.
380..
380*.
381..
381*.
382..
382*.
49.56
49.63
49.69
49.76
49.82
49.89
49.95
50.02
57.49
57.57
57.64
57.72
57.79
57.87
57.95
58.02
383..
383*.
384..
384*.
385..
385*.
386..
386*.
50.08
50.15
50.21
50.28
50. 34
50.41
50.48
50.54
58.10
58.17
58.25
58.32
58.40
58.48
58.55
58.63

229
POUNDS.

230
POUNDS.

232
POUNDS.

233
POUNDS.

POUNDS.
GALLONS.
Wine. Proof,
POUNDS.
GALLONS.
"Wine. Proof.
POUNDS.
GALLONS.
Wine. Proof,
375...
375*,.
376...
376*..
377...
377*..
378...
49.10
49.16
49.23
49.29
49.36
49. 42
49.49
57.44
57.52
57.60
57.67
57.75
57.82
57.90
378*..
379...
379*..
380...
380*..
381...
381*..
49.55
49.62
49.68
49.75
49.82
49.88
49.95
57.98
58.05
58.13
58.21
58.28
58.36
58.44
382..
382*.
383..
383*.
50.01
50.08
50.14
50.21
50.27
58.51
58.59
58.67
58.74
58.82

235
Per cent of proof US.
POUNDS.

236
POUNDS.

237
POUNDS.

238
POUNDS.

239
POUNDS.

240
POUNDS.
GALLONS.
Wine. Proof.
POUNDS
GALLONS.
Wine. Proof.
POUNDS.
GALLONS.
Wine. Proof.
375..
375*.
376..
376*.
377..
377*.
378..
378*.
49.15
49.22
49.29
49.35
49.42
49.48
49.55
49.61
58.00
58.08
58.16
58.23
58.31
58.39
58.47
58.54
379..
379*.
380..
380*.
381..
381*.
382..
382*.
49.68
49.74
49.81
49.88
49.94
50.01
50.07
50.14
58.62
58.70
58.78
58.85
58.93
59.01
59.09
59.16
383..
383*.
384..
384*.
385..
385*.
50.20
50.27
50.33
50.40
50.47
50.53
59.24
59.32
59.39
59.47
59.55
59.63

Per < in of proof 119.
POLNDS.

POUXDS.

243
WINE AND PROOF GALLONS, BY WEIGHT*
POUNDS.

244
WINE AND PEOOF GALLONS, BY WEIGHT,
POUNDS.

245
Per cent of proof J 19.
i
POUNDS.

246
POUNDS.
GALLONS.
Wine. Proof
POUNDS.
GALLONS.
Wine. Proof.
POUNDS.
GALLONS.
Wine. Proof.
375...
375*..
376...
376*..
377...
377*..
378...
49.21
49.28
49.35
49.41
49.48
49.54
49.61
58.56
58.64
58.72
58. 80
58.88
58.96
59.03
378*..
379...
379*..
380...
380*-.
381...
381*..
49.67
49.74
49.80
49.87
49.94
50.00
50.07
59.11
59.19
59.27
59.35
59.42
59.50
59.58
382...
382*..
383...
383*..
384...
50.13
50. 20
50. 26
50.33
50.40
59.66
59.74
59.81
59.89
59.97

247
POUNDS.

248
Per <ml of proof ISO.
POUNDS.

POUNDS.

250
Per ceut of proof
POUNDS.

251
Per ccut of proof ISO.
POUNDS.

252
POUNDS.
GALLONS.
Wine. Proof,
FOUNDS.
GALLONS.
Wine. Proof.
POUNDS.
GALLONS.
Wine. Proof,
372...
372*..
373...
373*..
374...
374*..
375...
375*..
48.88
48.95
49.01
49.08
49.14
49.21
49.27
49.34
58.66
58.74
58.81
58.89
58.97
59.05
59.13
59.21
376..
376*.
377..
377*.
378..
378*.
379..
379*.
49. 41
49.47
49.54
49.60
49.67
49.73
49.80
49.87
59.29
59.37
59.45
59. 52
59.60
59.68
59.76
59.84
380...
380*..
381...
381*..
382...
382*..
49.93
50.00
50.06
50.13
50.19
50.26
59.92
60.00
60.08
60.15
60.23
60.31

253
POUNDS.

254
POUNDS.

255
POUNDS.

256
POUNDS.

257
POUNDS.

258
POUNDS.
GALLONS.
Wine. Proof.
POUNDS.
GALLONS.
Wine. Proof
POUNDS.
GALLONS.
Wine. Proof.
372...
372i..
373...
373*..
374...
374*..
375..
48.94
49.01
49.07
49.14
49.20
49.27
49.34
59.22
59.30
59.38
59.46
59.54
59.62
59.70
375*..
376...
376*..
377...
377*..
378...
378*..
49.40
49.47
49.53
49.60
49.66
49.73
49.80
59.77
59.85
59.93
60.01
60.09
60.17
60.25
379...
379*..
380...
380*..
381...
381*..
382...
49.86
49.93
49.99
50.06
50.12
50.19
50.26
60.33
60.41
60.49
60.57
60.65
60.73
60.81

259
Per cent of proof
POUNDS.

260
POUNDS.

261
POUNDS.

262
POUNDS.

263
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...
49.40
49.46
49.53
49.59
49.66
60.26
60.34
60.42
60.50
60.58
377*..
378...
378*..
379...
379*..
49.72
49.79
49.86
49.92
49.99
60.66
60.74
60.83
60.91
60.99
380...
380*..
381...
381*..
50.05
50.12
50.19
50.25
61.07
61.15
61.23
61.31

265
POUNDS.

Per cent of proof
POUNDS.

267
POUNDS.

POUNDS.

269
Per cent of proof 1 23.
POUNDS.

270
POUNDS.
GALLONS.
Wine. Proof.
POUNDS.
GALLONS.
Wine. Proof,
POUNDS
GALLONS.
Wine. Proof.
372...
372*..
373...
373*..
374...
374*..
49.06
49.13
49.19
49.26
49.32
49.39
60.34
60.43
60.51
60.59
60.67
60.75
375..
375}.
376..
376*.
377..
377*.
49.46
49.52
49. 59
49.65
49.72
49.79
60.83
60.91
60.99
61.07
61.16
61.24
378...
378*..
379...
379*..
49.85
49.92
49.98
50.05
61.32
61.40
61.48
61.56

271
POUNDS.

272
POUNDS.

273
POUNDS.

274
POUNDS.

275
POUNDS.

276
POUNDS
GALLONS.
Wine. Proof,
POUNDS.
GALLONS.
Wine. Proof.
POUNDS.
GALLONS.
Wine. Proof.
372...
3724..
373...
373*..
374...
874*..
49.12
49.19
49.25
49.32
49.39
49.45
60.91
60.99
61.08
61.16
61.24
61.32
375...
375*..
376...
376*..
377...
377*..
49.52
49.58
49.65
49.72
49.78
49.85
61.40
61.49
61.57
61.65
61.73
61.81
378...
378*..
379...
379*..
380...
49.91
49.98
50.05
50.11
50.18
61.89
61.98
62.06
62.14
62.22

27T
POUNDS.

278
POUNDS.

iti I * * if
:
";'
li
!'
ii
:.,! 1(1 |!fl -F|' I
"M
::
rfri
i! if

280
POUNDS.

rz ss =SB=
r
281
U )F GALLONS, BY WEIGHT.
ent of proof l

282
POUNDS.
GALLONS.
Wine. Proof.
POUNDS.
GALLONS.
Wine. Proof.
POUNDS.
GALLONS.
Wine. Proof
372...
372*..
373...
373$..
374..
40.18
49.25
49. 32
49. 38
49.46
61.48
61.56
61.65
61.73
61.81
374|.
375..
375*
376..
49. 51
49.58
49. 155
49.71
49.78
61. 89
61.98
62. 06
62.14
62.22
377...
377*..
378...
378i . .
49.85
49.91
49.98
50.04
62.31
62.39
62.47
62.55

283
POUNDS.

284
Per cent of proo
POUNDS.

POUNDS.

286
POUNDS.

287
1
POUNDS.

288
POUNDS.
GALLONS.
Wine. Proof.
POUNDS.
GALLONS.
Wine. Proof.
POUNDS.
GALLONS.
Wine. Proof
372...
372*..
373...
373*..
374...
374*..
49.24
49.31
49.38
49.44
49.51
49.58
62.05
62.13
62.22
62.30
62.38
62.47
375...
375*..
376...
376*..
377...
377*..
49.64
49.71
49. 77
49.84
49.91
49.97
62.55 378.
62. 68 378$
l>.72 I
379.
62. 80
62.88
62.97
379*.
380..
50.04
50. 11
50. 17
50.24
50.30
63.05
63. 13
63.22
63. 30
63.38

289
POUNDS.

290
POUNDS.

291
POUNDS.

292
POUNDS.

293
POUNDS.

294:
POUNDS.
GALLONS.
Wine. Proof.
POUNDS.
GALLONS.
Wine. Proof.
POUNDS.
GALLONS.
Wine. Proof.
372...
372*..
373...
373*..
374...
374*..
49.31
49.37
49.44
49.51
49.57
49.64
62.62
62.71
62.79
62.87
62.96
63.04
375...
375*..
376...
376*..
377...
377*..
49.71
49.77
49.84
49. 91
49.97
50.04
63.13
63.21
63.30
63.38
63.46
63.55
378...
378*..
379...
379*..
380...
50.10
50. 17
50.24
50.30
50.37
63.63
63.72
63.80
63.88
63.97

295
POUNDS.

296
POUNDS.

29T
POUNDS.

298
POUNDS.

299
POUNDS.

300
POUNDS.
GALLONS.
Wine. Proof.
POUNDS.
GALLONS.
"Wine. Proof,
POUNDS.
GALLONS.
"Wine. Proof,
372...
372*..
373...
373*..
374...
374*..
49.37
49.44
49.50
49.57
49.64
49.70
63.19
63.28
63.36
63.45
63.53
63.62
375...
375*..
376...
376*..
377...
377*..
49.77
49.83
49.90
49.97
50.03
60.10
63.70
63.79
63.87
63.96
64.04
64.13
378...
378*..
379...
379*..
380...
50.17
50.23
50.30
50.36
50.43
64.21
64.30
64.38
64.47
64.55

301
POUNDS.

302
BOUNDS.

303
POUNDS.

304
Per cent of proof
POUNDS.

POUNDS.

306
Percent of proof 129.
POUNDS
GALLONS.
Wine. Proof.
POUNDS.
GALLONS.
Wine. Proof
POUNDS.
GALLONS.
Wine. Proof.
372...
372*..
373...
373*..
374...
374*..
49.43
49.50
49.56
49.63
49.70
49.76
63.77
63.85
63.94
64.02
64.11
64.20
375..
375*.
376..
376*.
377..
377*.
49.83
49.90
49.96
50.03
50.10
50.16
64.28
64.37
64.45
64.54
64.62
64.71
378...
378*..
379...
379*..
380...
50.23
50.30
50.36
50.43
50.50
64.80
64.88
64.97
65.05
65.14

307
POUNDS.

308
POUNDS.

309
POUNDS.

310
IN r cent of proof 13O.
POUNDS.

311
POUNDS.

312
POUNDS.
GALLONS.
Wine. Proof.
POUNDS.
GALLONS.
Wine. Proof.
POUNDS.
GALLONS.
Wine. Proof.
372...
372*..
373...
373*..
374...
374*..
49.50
49.56
49.63
49.69
49.76
49.83
64.34
64.43
64.52
64.60
64.69
64.78
375..
375*.
376..
377..
377*.
49.89
49.96
50.03
50. 09
50. 16
50.23
64.86
64.95
65.04
65.12
65. 21
65.30
378...
378*..
379...
379*..
50.29
50.36
50.43
50.49
50.56
65.38
65.47
65.55
65.64
65.73

313
POUNDS.

314
POUNDS.

315
POUNDS.

316
POUNDS.

317
POUNPS.

318
POUNDS.
GALLONS.
Wine. Proof.
POUNDS.
GALLONS.
Wine. Proof.
POUNDS.
GALLONS.
Wine. Proof.
372...
372*..
373...
373*..
374..
49.56
49.63
49.09
49.76
49.83
64.92
65.01
65.10
65.19
65.27
374*..
375...
375*..
376...
376J..
49.89
49.96
50.03
50.09
50.16
65.36
65.45
65.53
65.62
65.71
377...
377*..
378...
50.23
50.29
50.36
65.80
65.88
65.97

319
POUNDS.

POUNDS.

321
IN r cent of proof 132.
POUNDS.

322
Per cent of proof l!|g.
FOUNDS.

323
POUNDS.

324
POUNDS.
GALLONS.
Wine. Proof,
POUNDS.
GALLONS.
Wine. Proof.
POUNDS.
GALLONS.
Wine. Proof.
372...
372*..
373...
373*..
374...
49.62
49.69
49.76
49.82
49.89
65.50
65.59
65.68
65.77
65.86
374*..
375...
375*..
376...
376*..
49.96
50.02
50.09
50.16
50.23
65.94
66.03
66.12
66.21
66.30
377...
377*..
378...
50.29
50.36
50.43
66.39
66.47
66.56

325
WINE AND PEOOF GALLONS, BY WEIGHT,
POUNDS.

POUNDS.

327
POUNDS.

329
POUNDS.

330
POCNDS.
GALLONS.
Wine. Proof,
POCNDS.
GALLONS.
Wine. Proof.
POUNDS.
GALLONS.
Wine. Proof
372...
372*..
373...
373*..
374...
374*..
49.69
49.76
49.82
49.89
49.96
50.02
66.09
66.18
66.27
66.36
66.44
66.53
375.
375f
376.
376f
377.
377f
50.09
50.16
50.23
50.29
50.36
50.43
66.62
66. 71
66.80
66.89
66.98
67.07
378...
378*..
379...
379*..
380...
50.49
50.56
50.63
50. 69
50.76
67.16
67.24
67.33
67.42
67.51

331
POUNDS.

332
POUNDS.

333
,:T )
POUNDS.

334
POUNDS.

335
POUNDS.

336
POUNDS.

337
POUNDS.

338
POUNDS.

339
POUNDS.

340
POUNDS.

341
POUNDS.

342
Per cent of proof t36.
POUNDS.

343
POUNDS.

344
POUNDS.

345
*'

346
POUNDS.

347

348
POUNDS.

349
POUNDS.

350

351
POUNDS.

352
POUNDS.

353
POUNDS.

354
Per rent of proof 13S.
POUNDS.

355
POUNDS.

356
POUNDS.

357
TOUNDS.

Per cent of proof ISO.
POUNDS.

359
POUNDS.

Per cent of proof J39.

361
POUNDS.

362
WINE AND PROOF GALLONS, BY WEIGFT.
POUNDS.

363
POUNDS.

364
POUNDS.

365
Per cent of proof 1 to.
__
POUNDS

366
POUNDS.

36Y
POUNDS.

368
POUNDS.

369
POUNDS.

370

POUNDS.

372
POUNDS.

373
POUNDS.

374
POUNDS.

375
BOUNDS

376
POUNDS.

377
POUNDS

3T8
POUNDS.

379
POUNDS.

380

381
JPer cent of proof 144.
POUNDS.

382
POUNDS.

383
!* cent of proof 144.
POUNDS

384
POUNDS.

385
Per crnt of proof 144.

386
POUNDS.

387
POUNDS.

388
POUNDS.

389
POUNDS.

390
POUNDS.

391
POUNDS.

nil inn
mi mil
nil
null
mi
mill
mil
149...
150...
150*..
151...
15H-.

393
Per cent of proof 1 Hi.
POUNDS.

""
1 1 .5:
..
272...
272i..
273...
273*..
274...
274*..

395

POUNDS.

397
POUNDS.

398
POUNDS.

399
POUNDS.

400

401
POUNDS.

402
POUNDS.

403
POUNDS.

POUNDS.

405

406
POUNDS.

407
POUNDS.

408
POUNDS.

Per ceut of proof 149*
POUNDS.

410

411
POUNDS

412
POUNDS.

413
POUNDS.

414
POUNDS.

415
Per cent of proof I SO.
POUNDS.

4 if>
POUNDS.

POUNDS.

41 S
POUNDS.

419.
POUNDS.

. 420

421
JPer cent of proof
POUNDS.

422
POUNDS.

424
POUNDS.

425
Per cent of proof 152,

POUNDS.

427
POUNDS.

428
POUNDS.

4:29
Per cent ef proof 153.
POUNDS.

430

POUNDS.

433
Per eenl of proof 154.
POUNDS.

435

436
POUNDS.

4:37
POUNDS.

438
POUNDS.

439
POUNDS.

Per Cent, of Proof 155.

441
POUNDS.

44^
Per ceut of proof 156*
POUNDS.

Per cent, of proof 156.
POUNDS.
GALLONS.
Wine. Proof.
POUNDS.
GALLONS.
Wine. Proof
POUNDS.
GALLONS.
Wine. Proof.
190..
190*.
191..
191*.
192..
192*.
193..
193*.
194..
194*.
1951.
195^.
196..
196*.
197..
1971.
198..
199.
199*
200..
2004
201.
201*
26.23
26.30
26.37
26.44
26.51
26.58
26.65
26.72
26.79
26.85
26.92
26.99
27.06
27.13
27.20
27. 27
27.34
27.41
27.48
27.54
27.61
27.68
27.75
27.82
40.92
41.03
41.14
41.25
41.35
41.46
41.57
41.68
41.79
41.89
42.00
42.11
42.22
42.32
42.43
42. 54
42. 65
42.75
42. 86
42.97
43. 08
43. 19
43.29
43.40
210..
210*.
211..
211*.
212..
212*.
213..
213;}.
214..
!i 2U*.
215..
215 J.
216..
216| .
217..
2m.
218!.
218*.
219..
219*.
220. .
220*.
221..
221*.
28.99
29.06
29.13
29.20
29.27
29.34
29.41
29.48
29.55
29.62
29.69
29.75
29.82
29.89
29.96
30.03
30.10
30.17
30.24
30.31
30.38
30.44
30.51
30.58
30.65
30.72
45.23
45.34
45.45
45.55
45.66
45.77
45.88
45.99
46.09
46.20
46. 31
46.42
46.52
46.63
46.74
46.85
46.95
47.06
47.17
47.28
47.39
47.49
47.60
47.71
47.82
47.92
230..
230*.
231..
231*.
232..
232*.
233..
233*.
234..
234*.
235..
235*.
236..
236*.
237..
237*.
238..
238*.
239..
239*.
240..
240*.
241..
241*.
242..
242*
31.76
31.83
31.89
31.96
32.03
32.10
32.17
32.24
32.31
32.38
32. 15
32.52
32.58
32.65
32.72
32.79
32.86
32.93
33.00
33.07
33.14
33.21
33.27
33.34
33.41
33.48
49.54
49.65
49.75
49.86
49.97
50.08
50.19
50.29
50.40
50.51
50.62
50.72
50.83
50.94
51.05
51.15
51.26
51.37
51.48
51. 59
51.69
51.80
51.91
52.02
52.12
52.23
84

POUNDS.

445

POUNDS.

447
POUNDS.

4:4:8
Per cent of proof 1,5 r.
POUNDS.

450

451
POUNDS.

452
POUNDS.

453
POUNDS.

454
POUNDS.

455

POUNDS.

192..
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..
209..
209*.
26. 57
26.64
26.70
26.77
26.84
26.91
26.98
27.05
27.12
27.19
27.26
27.33
27.40
27.47
27.54
27.61
27.68
27.75
27.81
27.88
27.95
28.02
28.09
28.16
28.23
28. 30
28.37
28.44
28.51
28.58
28.65
28.72
28.79
28.86
28.92
28.99
29.06
42.24
42.35
42.46
42.57
42.68
42.79
42.90
43.01
43.12
43.23
43.34
43.45
43.56
43.67
43.78
43.89
44.00
44. 11
44.23
44.34
44.45
44.56
44.67
44.78
44.89
45.00
45.11
45.22
45.33
45.44
45.55
45.66
45.77
45.88
45.99
46.10
46.21
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..
229*.
29.34
29.41
29.48
29.55
29.62
29.69
29.76
29.83
29.90
29.96
30.03
30.10
30.17
30.24
30.31
30.38
30.45
30.52
30.59
30.66
30.73
30.80
30.87
30. 94
31.01
31.07
31.14
31.21
31.28
31.35
31.42
31.49
31.56
31.63
31.70
31.77
31.84
45U
.| i
49
50.07
50.18
50.29
50.40
50.51
50.62
247...
247*..
248...
248*..
249...
249*..
34.27
34.33
34.40
34.47
34.54
34.61
54.48
54.59
54. 70
54.81
54.92
55.03

459
POUNDS.

460

61
POUNDS.

462
POUNDS.

463
POUNDS.

POUNDS.

465

I'er cent of proof 161
POUNDS.

467
Per cent of proof 16J.
POUNDS.

468
WINE AND PROOF GALIONS, BY WEIGHT.
POUNDS.

469
POUNDS.

470

471
POUNDS.

POUNDS.

4:73
POUNDS.

474
POUNDS.

475

476
POUNDS.

477
POUNDS.

478
POUNDS.

479
POUNDS.

480

481
POUNDS.

482
POUNDS.

483
POUNDS.

POUNDS.

485

486
POUNDS.

487
POUNDS.

488
POUNDS.

489
POUNDS.

41 >0

POUNDS.

492
POUNDS.

Determining Tax On Distilled Spirits, 1900

Determining Tax On Distilled Spirits, 1900

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