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Corporation
23 WEST MAIN STREET
WEBSTER, NY. 14580
(716) 872-4503
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S
6
OIRCITLAR No. r»l
DEPARTMENT OF INLAND REVENUE,
Ottawa, February Wth, 1S75.
1st. Circnlai' Xo. HO is hereby caricollod, and ail the t'0])ies
which have heeii distributed are to be collected aud returned to this
office.
2n(l. Ill determining- the quantity of Spirits at low temperature,
the tbllowiiii;' system Avill be observed: —
•
When the temperature at which the spirits were originally put
up is marked on the package a sample is to be drawn and raised
approximately to that temperature, not more than 5" above it nor
more than 5^ below it. When the temperature is not marked on the
package the sample is to be raised to at least -|-4.5'^ of temperature.
Tl)e sample is then to be used both lor determining the strength of the
spirit in the package and the iiulieation by which the specitic gravity
or divi>or is determined for ascertaining the number of gallons in
the cask, as directed in the regulations under Circular No. 85.
3rd. The words "but disregarding temperature," in Paragraph
4 of the regulations under Circular Xo. 85, are to be erased.
4th. All spirits for which Entries for Warehouse are passed in
your division are to be tested for quantity in accordance with Circular
No. 85, and the regulations made thereunder as hereby amended;
and whenever it is ascertained that the packages contain a larger
quantity than is stated in the removal papers, Warehouse Bonds are
lo be taken for such increased quantity, and the Collector by whom
the removal bonds were taken is to be advised of the change.
Commissioner.
Department of Inland Revenue,
Ottawa, February 17, 1875.
[over ]
P.S. — The marks required to be put on the packages will bo
sufficient if in accordance with the following example : —
This markiijg will be read as follows : —
Bond Number, -100.
^ Date, 17/75. Progressive No., 25.
Tare, 180-5 lbs.
Gross, 1080-75 "
Net, 900-25
Temp. 5G'^=10(J-01 gals, of 50 o.p. spirits
The name of the Distiller and the true .ontents of the package
in j;-allons must be marked on each head of the cask, in accordance
with sec. 47 of the Act 31 Vic, cup. 8, but it is only necessary to put
the remainder of the marking on one of the heads of the cask.
^ m.
vill bo
»ws :-
25.
spirits
ickage
fdance
to put
rt E a-u L ^ m o isr s
FOR
DETERMINING THE WEIGHT OF TLUIDS
vSunjncT TO Excise bv Weighing,
1. All packa.u-es used for putting up fluids subject to excise must
becarefully '^ tarefV before being filled, and the tare is to be leffiblv
panited on the ends of casks, or distinctly shown by such means a*8
may be avaihiblo on packages other than casks. The " tare " is to be
expressed in pounds and decimal parts of a pound.
2. After the package has been iilled its gross weight is to be
ascertained in ].o.uk1s (and decimal parts of a pound), by careful
weighing on suitable scales provided by the owner of the article, and
such scales miisl have received the approval of the Department.
• +1.'^' ^^i'^' ^'^"^•^■^ weight is to be marked under the tare. Tlio tare
IS then to be deducted and the net weight written below.
4. When the package contains .spirits a sample is to be drawn
ana t lie Hydronietei- indication taken in the usual manner, but dis-
regarding tempc>iature. From tlie indication thus ascertained the
number ot gallons will be determined bv dividing the net weight by
the weight per gallon placed opposite the Hydrometer indication in
tlie accompanying Table No. 1.
.5. The i,U vvvd Hydrometer indication, the divisor derived
theietrom, aiui the ascertained number of gallons are to be marked
on the package, when the whole of the marking will stand thus-—
Tare,
( rross,
22.5 lbs.
560.4 "
Tndi. 17.2 .«. 537.9^8.446 = 63.68 gallons.
^ 6. When the article to be measured is not spirit a special gravitv
insln.ment will bo used instead of the Ilydronfeter for determining
ttie specific gravity. 1' or determining quantities of malt liquor, Bate's
baccharome er will be most suitable, but for petroleum the " Petro-
eometer should be used. Both these instruments are made to indi-
obHi.Srp." ^"^V^'f ^"^'^ '" f"PI^^'^ ^f Petroleometers can be
obtained Laiujic^s nisfrnmeuL may be used for ])etroleiim, if m better
T-ble No ^' "" '^''''^' gravities will then be obtained from
«I>o.-,H. gruviiy, .80,;4. U'oigl,, i„.,. j;„,io„, s.0(i4 Ite
lare,
<.fi*o.ss,
22.5
5G0,|
S.G^., .7321 ... 537.1) =73.47 ^rnllons.
time, but npoi. ^vhl^iil^l^^^^ ^^ '^^^'^ ^r '''''? ^'^^"-^ic-ablo
necesHary ti empty not les tiun wlJvZt^/^^^'^' '\ ''''' ^'
order to ascertain Avhethpr ^hJn « i ^ <^ on t. of such packuircs m
absorbtion of .noiJtu'f " , „ ^^ ''1^' ,""1 'tl'^^o ."' thomrfom
aveniL'e dfterenco iiscorlain»,l h, t„ ;• 'bangc is i.iclicatod, tho
all. packuge.-th'; IXk" "wl i r'^S,;'" " "r^: /'/" '- «W'"il to
woi^'hed and the tai-o (loto.-n.-nn . " " contents, are to be
Thelfydromete^nrcatror tlo^' •''" ^" ''''^' ''''"^ ''^^^^"^'ted.
be, i« tien to be a^l:^! ^^^Ij;;: ^ ,^;;^^^ - ^l- ease may
of the packa-es as may unne-u^oX 7 / ^?''' ""■^^ <i number
less than oneSifth ofth^ pK'e. ^'^'^'^'"^^^'^ ^ but in no case from
aretitm!;^rMo^;,r;:^^":^\^^^^ — r ^'^-e described
the abbreviated v^ovd 'tv'^'''Z^^ ' ""'^ 'n tl,o same ibrm, and
prefixed. The ono-i,.al m a , ,' as toto •' '"'/'' "^^^.^''^^^o" ^^ to date,
c;-o.^ but not obiaorateir or ;;.;Scf huH^il"? '"'"'^^^' ^^^'^ '^"" ^^ ^^
upon M:hi^\Kr"C no'bi:;;^:;;:|^?r\;" ^-'- - ^^^er packages
and the tare correctlv ascertained ^n I tT ' f 7^'''^^ ^""•^* ^e emptFed
as aboN-e dii-ected. ' ' ''"'^ ^''^^ ^^'^olc M-oigbed and marked
in bond, an ex-warehoL e^^^^^^-'^^^ ''' J!^^'^^' ^^-^^='«^^ble articles
the duty paid ou wWcV itic" u . ^"^'r^"'^'''^ ^'''''''^ f'^^'' ^"'d
must be distinctly undersLtharub" v'/' •' ""''^''^i'^^^ ^ «"d it
not in any way Linlsh the du > r- ?^ -'^"S-mg or verification will
able goods may bo liable ' ' "'^^'''^' '"•>' l^^^^'^'^'^ ^^^ ^^^^ of excis-
Ottawa,
January 13, 1875.
Commissioner
/
T^BLE ISTo. 1,
0.
.4
.<;
.8
1.
.2
-.4
.(j
.8
2.
.2
.4
.6
.8
3.
.2
.4
.6
.8
4.
.2
.4
.6
.8
Indication. Weiglit of one ^i
■—Mr,.
iliun.
8.154
8.157
8.1(J1
8.16'4
8.16'8
8.1'n
8.174
8 178
8.181
8.185
8.188-
8.11»1
8.1!)5
8.108
8.202
3.205
8.208
8.212
8.215
8.219
8.222
8.225
8.221)
8.2;52
8.23G
5.
8.230
.2
8.242
.4
8.245
.6
8.240
.8
8.252
6.
8.255
.2
8.258
.4
8.262
.6
8.205
.8
8.260
7.
8.272
.2
8 -. 275
.4
8.270
.6
8.282
.8
8.286
Sjiccilic Gra\ity.
.81.54
.8157
.8161
.81 (,'4
.8168
.8171.
.8174
.8178
.81S1
.8185
.8188
.8101
.8105
.8108
.8202
.8205
.8208
.8212
.8215
.8210
.8222
.8225
.3232
.8236
.8230
.8242
.8245
.8240
.8152
.8255
.8258
.8262
.8265
.8260
091-0
. o_ t S
Indication.
; 8270
. 8282
.8286
8.
_ o
.4
.6
.8
0.
<■>
» mi
.4
.6
.8
10.
..2
.4
.6
.8
11.
•)
.4
.6
.8
12.
•;>
.4
.6
.8
13.
2
.4
.6
.8
14.
.4
.6
.8
15.
• «J
.4
.6
.8
WelglitofoncKallon. I Specific Gravity.
— 1I).S.
8.289
8.202
8.296
8 . 209
8.303
8.306
8.300
8.313
8.31(J
8.320
S 323
8.326
8.330
8.333
8.337
8.340
8.343
8.347
8.350
8.354
8.357
8. .361
8.364
8.368
eS.371
8.375
8.378
8.382
8.385
8.380
8.392
8.305
8.399
8.402
8.406
8.409
8.4J2
8.416
8.419
8.423
.8289
.8292
. 8296
.8299
.8303
.8306
.8309
.8313
.8316
.8320
.8323
.8326
.8330
.8333
.8337
.8340
.8343
.8347
.8350
.8354
.8357
.8361
.8364
.8368
.8371
.8375
.8378
.8382
.8.385
.8389
.8392
.8399
.8402
.8406
.8409
.8412
.8416
.8419
.842a
ii
Indicnt'on.
Iff.
.2
.4
• .G
.8
11.
2
' .4
.0*
.8
18.
O
.4
.6
.8
19.
.2
.4
j:
.8
20.
.2
.4
.6
.8
21.
9
• ^
.4
.6
.8
22.
.2
.4
.6
.8
23.
.2
.4
.6
.8
24.
.2
.4
.6
.8
OS
WeiKtitofoneifall.iii, j Spc , ili. f.r.nitv In.li. ,iti.,n
\Us.
8.420
8.421>
a.4;w
8.i::r;
8. 440
8.44H
44(;
4.1
45;{
457
4(10
4(14
H.407
8.JT1
474
478
4.S1
,485
,488
402
405
408
502
505
50! ►
512
8.510
8.51!»
8..52:J
8..52t;
8.580
8.53;-i
8.. 537
8.540
8.544
8.. 547
8.. 551
8.554
8 . 558
8.501
8.505
8.508
8.572
8.575
8.570
8.582
8.586
8.589
8.
8.
8.
8.
8.
8.
8,
8.
8.
8.
8.
8.
8,
8.
8.
8.
8.
8,
.842(;
.842!>
.84.^3
..^i;i';
.8440
. 8443
.84M;
.8450
.8453
.8457
.8400
.8404
.8407
.8471
.H474
. >'47S
.84S1
. 84S5
. 8488
.8402
.8405
. 8408
. 8502
. 8505
.8500
.8512
.8510
.S.il!>
. H523
. 8520
.853<l
8537
. 8540
. 8544
.8547
.8.551
. 8554
. 8558
.8501
OO.l
. 8508
.8572
. 8575
. 85V0
.8.)82
. 8580
,8089
25.
2f; ,
.(i
.8
■>
.4
.<;
.8
27.
28,
.4
.0
.8
^ '>
.4
.0
.8
20.
30,
2
.4
,0
.8
. 2
.4
.0
.8
31.
2
.4
.0
.8
32.
i .2
I
I .4
' .0
! .8
^ «>
.4
.0
,9
33.
34,
Wci>{lll l.fllllcnnllllll.
— II.v
.6
,8
S.503
8.500*
S.lj'OO
M.on3
8.007
8.010
8.014
M.()17
8.(i20
8.(i24
8.028
8.031
8.035
S.03!>
8.042
><.i>Ui
8.040
8.6.53
8.0.")0
H.OliO
8.60-3
8.0(;7
8. 070
8.074
8.077
8.681
8.084
8.08S
8.602
8.605
8.600
8.702
8.700
8 . 700
8.713
8.710
8.720
8.723
8.727
8.730
8.734
8.737
8.741
8 . 745
8.748
8.752
Siici ific (.r.ivity.
. 8503
. 8500
.8000
. 80M»3
.8607
.8610
.8614
.8617
.8620
.8624
. 8628
.8631
. 8635
.8()30
..S()42
.8040
.8040
.80,53
.8656
. 8660
.8663
.8607
.8670
.8674
.8677
.8681
\8684
. 8688
.8602
.8605
.8609
.8702
.8706
.8709
.8713
8716
.8720
.8723
.8727
.873(»
.8734
.8737
.8741
.8745
8.
too
.8748
.8752
,8755
6
Indication.
Wtljht of one Kallnii.
Sp«.ific(;ravity. Inili,)it!(
44.
35.
8.759
.2
8.763
.4
8.7«6
•fJ 8.770
•« 8.77^]
3"- 8.777
.2
^^.78l
.4
8.784
.6
8.788
.8
8,791
37.
8.795
8.709
.4
8.802
• H- 1 s.Him
.>^ i 8.801)
38.
8. Si;}
.2
8.817
.4
8.820
.6
8.824
•H 8.827
39. 8.831
.2 8.835
.4 8.8.S8
•6 8.842
.8 8.845
40.
8.849
.2
8.853
.4
8.850
.6 8.800
.8 8.803
41. 8.807
.2
8.871
.4
8.874
.6
8.878
.8
8.881
42.
8.885
,2
8.889
.4
8.802
'^ 8.806
.8
8 . 89f>
43.
8.903
.2
8.907
•1 8.911
.« 8.914
.8
8.918
8.922
8.926
8.929
.8759
. ?^703
. S766
•8773
.8777
I .8781
j .8784
! .8788
j .8791
.8705
: 8790
..SNOO
.SSI 3
.8817
.8820
.8824
.8827
.8831
.8835
.8838
.8842
. 8845
.8849
.8853
. 8856
. 8800
. 8803
. 8807
.8871
8874
.8878
.8881
. 8885
.8889 '
. 8802 '
. 8806
. 88f)9
.8903
.8907
.8911
.8914
.8918
.8922
.8926
.8929
44.
.0
.8
45.
.2
.4
.0
.8
40.
.4
47,
2
.4
.0
.8
48.
49.
. i
.6
.8
.4
.(»
.8
50.
51
o
.4
.0
,8
.2
.4
.0
.8
il
52.
.2 I
.4 J
.0
.8
53.
,8
^■«licht of one gallon
8. {.33
8.030*
8.040
8.044
8.947
I «.051
S.054
8 . 958
S.002
8.905
8.009
8.0/2
S.070
8.980
8.'^'^4
^.;»87
8.001
8.995
8 . 000
0.002
0.000
9.009
9.013
9.01;
9.021
9.024
9.028
9.032
0.036
9.039
9.043
9.040
9.050
9.0.54
9.058
9.001
9.005
9.009
0.073
0.070
0.080
0.083
9.091
0.095
9.098
9.102
•Specific Unvity.
.8936
.8940
.H941
.8947
.8951
.8954
. 8958
.8902
.8905
.8909
. 8972
H970
.8980
. 8084
. 80S7
.8091
.8995
.8999
.9002
. 9006
.9009
.9013
.9017
.9021
.9024
.9028
.9032
.9036
.9039
.9043
. 9046
.9050
.9054
.9058
.9061
.9065
.9069
.9073
.9076
. 9080
.9087
.9091
.9095
.9098
9102
Indication.
54.
.2
.4
J)
.8
55.
2
.4
.0'
.8
5(;.
•>
■ _j
.4
.<;
.8
2
.4
.()■
.8
58.
.2
.4
.6
.8
59.
.2
.4
.6
.8
60.
.2
.4 j
.8
61.
.2
.4
.6
.8
62.
9
.4
.6
63.
Wi;ijrhtofononiii;on.
1),
I).
f) i()(;
'.MlO
:>.ii4
9.1^1
9.125
9.129
9.182
9.l:i(;
9.1-iU
9 . 143
9.147
151
154
i58
9.1(;2
9.i(i(;
9. ITU
9.173
9.177
9.181
9 . 185
9.18!)
9.192
9.196
9.200
9.204
9.207
9.211
9.214
9.21S
9 . 222
9.221)
9 . 229
9.233
9.237
9.241
9.245
9.248
9 252
9.25(;
9.2<i(»
9.2(!4
9.207
9.271
9.275
9.279
9.283
Siiecitir Gravity.
Intlkation.
.9106
.9110
.9114
9117
.!>12l
.9125
.9129
.9132
.9136
.913!)
.9143
.9147
.9ir)l
.9154
.9158
.9102
.9106
.9170
.9173
.9177
.9181
,9185
.9192
.9196
. 9200
. 9204
. 9207
.9211
.9214
.9218
.9222
. 922()
. 9229
.:>233
.9237
.9241
.9245
.9248
.9252
. 9256
.92<)0
.9264
.9267
.9271
.9275
.9279
.9283
63.
.6
.8
('A .
2
.4
.()
.8
05.
2
.4
.6
.8
6iL
I
. I
,6
,8
2
67.
.6
.8
6S.
69,
2
.4
.6
.8
•}
.4
.6
.8
ro.
.2
.4
.6
.8
1
.6
.8
' 12.
,8
\\Viglit of one gallon. Specific Gravity.
lbs.
9.28«)
9 . 290
9.294
9.298
9.302
9.305
9.309
9.313
9.317
9.321
9.324
■ 9.328
9.332
9.336
9.340
9.344
9.348
9.352
9.356
9.360
9.363
9.367
9.371
9.375
9.379
9.. 382
9.386
9.390
9.394
9.398
9.4(U
9.405
9.409
,413
.417
,420
.424
.428
,432
9.436
9.440
9.444
9.448
n.452
9.456
9.459
9.463
9,
9,
9.
9.
9,
9.
.9286
I .9290
. 9294
.9298
.9302
.9305
.9309
.9313
.9317
.9321
.9324
.9328
.9332
9336
.9340
.9344
.9348
.9352
.9356
.9360
.9363
.9367
.9371
.9375
.9379
.9382
.9386
.9390
.9394
.9398
.9401
.9405
.9409
.9413
.9417
.9420
.9424
.9428
.943,-^
.9436
. 9440
.9444
.0448
.9452
.9456
.9459
.9463
Indication.
0.655
9.6:>[)
0.6^7
0.071
0.674
0.67S
0.082
0.6S0
0.000
0.G04
. COS
0.702
0.700
0.710
0.714
0.718
0.722
0.720
0.7^0
Weight of one p,llnn. Specific Gravity.
— lbs.
. 9055
. 9059
.9663
. 9667
.9071
.9074
.9678
.9682
.9686
.9090
.9694
.0698
.9702
.9706
.9710
.9714
.9718
.9722
.9726
.0730
. 0733
.9737
.0741
.0745
.0749
. 0753
.0757
.0701
.0765
.0701J
.0773
.0777
.9781
.9785
.9789
. 9792
. 9796
. 0800
.0804
. 9808
.9812
.9816
.0820
. 0824
. 0828
.9832
,98.36
f^
Indication.
92.
9,1
94.
.2
.4
.H
.8
,2
.4
.6
.8
2
.4
.6
.8
95.
.2
.4
.(?
.8
Weiglitof onesallo.i
-ll>s.
9.840
9.844
9.848
9.852
9.8r)(;
9.8H(I
9.8f;4
9.8b'8
9.872
9.87fJ
9.88(»
9.884
9.888
9.892
9.89(;
9.9()i»
H.904
9.908
9.9i;{
9.917
Specific 'iravity.
. 9840
. 9844
. 9^'48
. 9sr)2
. 9:^50
.osoo
.98f)4
. 98(;8
. 9872
. 9v 70
.9880
. 9884
. 9888
. 985)2
. 9^<9«
.9900
.9904
. 9908
.99i;{
,99)7
Indication.
Weight of one i^allon,
-lbs.
90,
97
.4
,0
,8
2
,4
,0'
8
98.
2
.4
.0
.8
99.
2
.4
,0
,8
100.
9.921
9.925
9.929
9.9a4
9 . 988
9.942
9 . 940
9 . 950
9.955
9 . 959
9 9i]:j
9.9G7
9.972
9.970
9.981
9.985
9.989
9.994
9.998
lO.OO.T
10.007
Specific Gravity.
.9921
.9925
.9929
.9934
99.S8
.9942
.9940
.9950
.9955
.9959
. 9908
.9907
.9972
.9970
.9981
.9985
.9989
. 9994
.9998
1 . 0003
1 . 0007*
.9992t
•At 50" F.
t At fiu" F.
XoTE— As! the law respecting veightH and nu'iisnres will take effect on 1st July
next, the above tables have been prepared with rel't^rence to the standard gallon de-
fined in the said law.
Until.July :st it will l,e nowmavy to convert sta.idard gallons into wine gallons,
wlueli may be readily .lone by adding oxk-fipth to the q.iantitv determined bv these
tables Thus:
Indication by Hydrometer ,1.
Xet weight 501) Ir.s.
Then TiOO— 8.2:w -= 6().»J8 gallons.
Add one-lifth = I2.i;j
72.81 wine gallons,
T^BLE ]Sro.
Shnchujthe ^oeight per anllon of Petroleu,n
'^ or oth.r fluids, for each deg.
ree
trade.
30
31
32
33
34
35
3«
37
38
39
. 40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
. 8730
.8686
.8642
.851)8
.8554
.8510
.8466
.8422
.8378
.8334
.8290
.8246
.8202
.8158
.8114
.8070
.8026
. 7982
.7938
.7894
. 7850
.7806
.7752
.7708
.7664
.7620
.7576
.7532
.7488
.7444
.7400
.7356
.7312
.7268
.7224
.7180
8.730
8.686
8.642
8.598
8.554
8 510
8.466
8.422
8.378
8.334
8.290
8.246
8.202
8.158
8.114
8.070
8.026
7.982
7.938
7.894
7.850
7.806
7.752
7.708
7.664
7.620
7.576
7.532
7.488
"7.444
7.400
7.356
7.312
7.268
7.224
7.180
..»::;:;?:—::::: ::r;r;:rr -^^ '» ~ -° -