water are mixed, nor reduce the strength in the same proportion; but, it expresses the total additional bulk the liquid would have when exactly reduced to proof, at a temperature of 62° F., the difference between the over proof and the quantity of water necessary being the amount of actual condensation.

By a recent General Order of the Board of Customs, consequent on some new regulations of the Government for the purpose of assimilating the practice of the Excise and Customs in their mode of levying duties on spirits in casks, the fractional parts, both of the ullage and strength, are to be charged.

viz., 2, 4, 6,

The casks are, as usual, to be gauged to the gallon only on the content, and the wet inches taken in the ordinary manner, making the proper allowance for the variations of temperature; but, instead of taking the ullage to the gallon, it is to be charged in all quarter casks and casks of smaller size, on every 2 tenths of a gallon, as cast out on the back of the head rod; and 8 tenths, or the full gallon, as the case may be. larger than quarter casks, the ullage is to be taken gallon only, unless it do not exceed 30 gallons, when it is to be reckoned to the 2 tenths, whatever the size of the containing vessel may be.

In all casks

to the half

In casting out the strengths, the per centage strength is to be multiplied into the liquid quantity, and divided by 100, and, when over proof, taken to the first decimal place to be added for the proof gallons; but when under proof, to the second place of decimals to be deducted. The reason of this being, that the advantage of the fraction may tell in favor of the merchant.

As, for example, a quarter cask with an ullage quantity of 29.6 gallons, at a per centage strength of 14.7 over proof or under proof.

29.6 gallons liquid

147 strength per cent.

2072

1184

296

4-3512 product, with decimal point removed two places to the left, to indicate its being divided by 100.

Now, discarding all but the first two places of decimals, we have 4.35 for the proportionate quantity of over or under proof on 29.6 gallons, at 14.7 per cent. If we take the figures as

over proof," we shall have to add them to the liquid quantity; if as "under proof," to deduct them, to obtain the actual proof gallons. In the former case, the second figure in the decimals will make no difference; it may therefore be omitted. In the latter, it will invariably cause a diminution in the proof quantity to the amount of one tenth; and it is to be retained to give the merchant the benefit to that extent. The actual underproof may therefore be expressed as one tenth more whenever the second decimal is 1 and upwards; thus, 4.35 U.P. may be taken as 4.4 U.P., as the resulting quantity will be the same when either is deducted; and in making up accounts comprising several casks, the total of the underproofs deducted from the total liquid gallons will be in this case the same as if the actual proof quantities of each were added together.

33.95 Proof 33.9 Proof 25.25 Proof 25.2 Proof

As the proof quantities are only charged to the tenth of a gallon, or the first decimal place, it will be seen that the results in Ex. a and b for overproof are practically the same; and in Ex. c and d for underproof also.

Another mode of working out the proof quantities is sometimes useful; it consists in multiplying the liquid quantity by the overproof added to 100, or the underproof deducted from 100, and the quotient gives the result in proof gallons. Thus, with the same quantities as the previous example:

The results, taking the first decimal only, are identical with those by the other mode.

In casting out the strengths of spirits in bottles, the strength per cent. multiplied into the number of gills, and the product divided by 100, is the total over or under proof;—if the decimal be 0.5 or upwards, it is charged as one gill; if less, it is not reckoned. Thus, 1 gall., 31 gills, at 14.9 U.P., and the same at 14.0 U.P.

Till lately, the practice has always been to charge the proof gallon when the decimal parts were 0.84 and upwards, and the strengths could then be cast out on the back of the rule in all cases, except where that point was approached so closely as to make it necessary to work it in figures in order to be certain. Now, however, the whole should be worked out with the pen; for, although in many instances it may be done on the rule with sufficient accuracy in low strengths, yet even here it would be so frequently necessary, in order to be correct, to test by figures, that it is probable more time would be lost than gained by using the back of the head rod for that purpose.

In using the back of the head rod to cast out strengths, the operation is very simple, and is done in the following manner :—

Set the strength per cent. on the lower line of the slide to 100 on the lower line of the rule; then, underneath the liquid quantity as found on the upper line of the rule, will be the proof gallons on the upper line of the slide, which will be over or under proof, as the case may be. The divisions on the back of the rule and slide may be read as of any value decimally, according to their relation to the question; thus, 40 may be read as 400, as 4, as 0.4, or 0·04, &c.; and 4·56 as 45·6, 0·456, or 456, &c., the divisions bearing always the same relative proportion to the unit of comparison.

OF THE VARIOUS KINDS OF CASKS IMPORTED, AND HINTS AS TO THEIR AVERAGE MODE OF TREATMENT. ALSO, SOME REMARKS ON GAUGING BY STANDARDS, AND THE CALCULATION OF ULLAGES BY THE DRY INCHES.

It will be necessary for the Gauger, as he acquires experience, to verify these remarks for himself, and not to place implicit reliance upon them in all instances; they are intended merely as suggestions, not as positive rules.

PORT PIPES.-These are large, fine casks, of good figure and thin wood, and are frequently of the first variety, or a close approximation thereto, in which case they may be safely gauged at their exact dimensions; indeed, instances are not few where, even thus treated, casks of very rich full quarter and thin timber have been found to contain more than they were gauged at, to the extent of two gallons and upwards. Some, however, are inferior in figure, and from 5 tenths to 8 tenths, or even more, are required off the length. From the practice the Portuguese coopers have of loading their casks with wooden hoops between the iron ones, it is difficult, on a superficial observation, to detect little errors; but by practice the eye becomes enabled to trace the line of curvature by means of the iron hoops, which, being regular in their thickness, do not mislead it to the extent the others are apt to do. The direction of the ends of the staves is some guide, as in casks of good figure they incline inwards more than where the figure is bad. Cross and dip at 1 inch (that is, take the horizontal and perpendicular bungs with an allowance of 1 inch for thickness of wood). Contents from 116 to 120 gallons.

PORT HOGSHEADS are of the same variety of figure, but are shorter frustums of a spheroid, and have but little difference between the length and bung. They may be taken at their full dimensions, and in good figures with thin heads a tenth or two may sometimes be added to the length as shown by the callipers, which, as they allow an inch at each end, throw off in such case more than is necessary. Cross and dip at inch, and if very

thin, a tenth may be added to the mean bung. Contents from 57 to 60 gallons.

PORT QUARTER CASKS are also good figures, and gauge well by the diagonal. When gauged all round, the bung may generally be taken at half inch wood, and 3 or 4 tenths added to the length. Contents average 30 gallons.

LISBON PIPES appear to be better figures than they really are, partly from the deceptive effects of the wood hoops, and partly from their thickness in the quarter and head. Take the bung at 1 inch. The heads are very irregular in thickness, varying often from 1 inch to 2 inches in pieces side by side, on an average from 12 to 1.8 inches. Allow on length from 1 inch to 1.8 inch. Contents from 116 to 122 gallons.

LISBON HOGSHEADS.-There is a short description of this cask, of very good capacity, the staves thin, but the heads thick. and irregular, which latter may be perceived by feeling lightly the inner surface of the head with the point of the bung rod. All the length may be taken, and cross and dip at inch. A long description of this cask must have from 4 to 8 tenths off the length. Contents from 58 to 62 gallons.

LISBON QUARTER CASKS.-The diagonal of these generally exceeds the true content by 1 or 2 gallons, from their shortness. In gauging all round, add 1 or 2 tenths to the mean bung, taken at inch, and take all the length. Contents from 28 to 30 galls.

SHERRY BUTTS are mostly clean, well-made casks, but inferior in figure to Port pipes, besides having thicker wood, especially in the heads. They are shorter in proportion, and have larger bung and head diameters, with a straighter quarter. They hold from a gallon to a gallon and a half less than they would if of spheroidal figure. The heads are generally 1.1 inch to 1.3 inch thick, and an allowance of 4 to 7 tenths is required for figure; so that the total allowance may be put at from 6 to 11 tenths. Cross and dip at 1 inch; and if the thickness be greater, make allowance accordingly. Contents from 107 to 114 gallons.

SHERRY HOGSHEADS are good casks, of similar figure to the butts; they are often of thick wood, but most generally about