■□ '! ^^ 'b^ ^^> .0^, \^^ IMAGE EVALUATION TEST TARGET (VT-3) Kp A {./ &?/ :/. i/.x % % 1.0 I.I 1.25 I^IM 1 22 I ■- lll p-O M II 1.6 V] /, ^^v ^ ,-i> m .^y O^/ Phntnoranhir Sciences Corporation 23 WEST MAIN STREET WEBSTER, NY. 14580 (716) 872-4503 m V :\ \ % y, 4> >.. -^ ■^^- "■ CIHM/ICMH Microfiche Series. CIHM/ICMH Collection de microfiches. Canadian Institute for Historical Microreproductions / Institut Canadian de microreproductions historiques 1 C\^ 41^ l!!^ Technical and Bibliographic Notes/Notes techniques et bibliographiques The Institute has attempted to obtain the best original copy available for filming. Features of this copy which may be bibliographically unique, which may alter any of the images in the reproduction, or which may significantly change the usual method of filming, are checked below. 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I This item is filmed at the reduction ratio checked below/ Ce document est filmd au taux de reduction indiqu«ii ci-dessous. 10X 14X 18X 22X 26X 30X R1 ■0 12X 16X 20X 24X 28X 32X ils lu iifier ne age Tlis copy filmed here hu been reproduced thanks to the generosity of: Musie du Chfiteau Ramezay, Montr6ai The images appearing here are the best quality possible considering the condition and legibility of the original copy and in keeping with the filming contract specificationa. Original copiea in printed paper cove*^ Brm filmed beginning with the front cover and ending oh the laat page with a printed or illuatrated imprsa* sion, or the back cover when appropriate. Ail other original copiea are filmed beginning on the firsv page with a printed or illustrated impres- sion, and ending on the last page with a printed or iiSuatrated impression. The laat recorded frame on each microfiche shall contiin the symbol —^(meaning "CON- TINUED"), or the symbol V (meaning "END"), whichever appliaa. 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Tous lee autres axampiairas originaux sont filmte an commenqant par la premiere page qui comporte une smpreinte d'impresaion ou d'llluarration at en terminant par la derniire page qui comporte une telle emprelnto. Un daa symbolea suivants apparaitra sur \6 demiAre image de cheque microfiche, selon le caa: le symbols •*»> signifie "A SUiVRE", le symbole V signifie "FIN". Los cartes, planches, tableaux, etc., peuvent dtre fllmAa A dee taux de rMuction diffirents. Lorsque le document est trop grand pour itra reproduit en un seul cliche, it rat f ilm« i partir de I'angle supArieur gauche, de gauche i droits. et do haut en baa. en prenant i^ nombre d'imagas nteaaaaire. Lea diagfammes suivants illustrent la mithode. ita lure. 1 :x 1 2 3 1 2 3 4 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 / ^?''' ""■^^ 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 .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(; 9.212l .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 -^^ '» ~ -° -