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To find the wantage of a cask which is less than half full, pull out the metal part as far as the guides will permit; secure it in that position by turning the eccentric button into the notch in the back of the metal rod; insert the entire rod into the cask until the foot of the wood part rests on the stave opposite the bung; withdraw it at once, and the wet line on the wet and dry inch column, counting from the bottom, will show the number of inches and tenths of inches of spirits in the cask. Take the same number of dry inches and tenths of inches, counting from the top in the same column; follow a parallel line with the eye from the number of dry inches thus found to the scale which contains the capacity of the cask; the figures thus found will indicate the number of gallons in the cask. This number deducted from the capacity will give the wantage.
When the rod is not in use the eccentric button should be turned over the head of the metal slide to retain the slide in place.
Collectors will furnish a copy of this circular to each gauging officer in their respective districts, and give the information herein contained as wide a publicity as possible, as any deviation from the above instructions will result in delay in filling orders.
G. W. WILSON, Commissioner.
Regulations concerning marking, reporting, and accounting for sweetened spirits at rectifying houses.
[Int. Rev. Circular No. 556.]
OFFICE OF COMMISSIONER OF INTERNAL REVENUE,
Washington, D. C., March 9, 1900.
To collectors of internal revenue and others:
The following regulations in regard to marking, reporting, and accounting for sweetened spirits, entitled under the regulations to be regarded as "apparent proof" or "no proof," and which are rectified or compounded at rectifying houses, are hereby prescribed:
DEFINITION OF APPARENT PROOF" OR "NO PROOF" SPIRITS.
As heretofore stated in Circular 529, spirits are entitled to be classed as "apparent proof" or "no proof" only when they contain saccharine matter or other material to such an extent that no indication is shown on the hydrometer stem; or when, although an incorrect indication is shown by the stem, the presence of saccharine matter in large proportions is unmistakably apparent. The fact that spirits marked or sold as whisky, rum, gin, brandy, etc., are alleged to contain, or do as a matter of fact contain, a percentage of saccharine matter will no longer entitle them to be classed as sweetened goods. Such spirits will be taken to be and will be treated precisely as unsweetened spirits, and their proof will be marked and reported according to the actual reading of the hydrometer stem.
Such cordials, liqueurs, and other compounds as are well known to contain a large proportion of saccharine matter will be marked and reported as "apparent proof" or "no proof," as the case may require, but this provision will be strictly confined to the artificial compounds, such as anisette, benedictine, blackberry cordial, prune juice, kümmel, and similar goods, of which saccharine material is recognized as a large and necessary ingredient.
MARKING AND STAMPING SWEETENED SPIRITS WHEN MANUFACTURED.
Where a rectifier manufactures and puts up spirits entitled under the regulations to be regarded as "apparent proof" or "no proof," he will hereafter employ a separate Form 237 for giving notice of the completion of the process of rectification, and in addition to the particulars now required in such cases will also state the actual proof of the spirits at the end of the notice, over his signature.
The gauger, in addition to marking the "apparent proof" preceded by the letters "A. P." or the "0" indicating "no proof," as heretofore, will also mark by cutting or burning the actual proof as stated by the rectifier on the head of the package, preceded by the letters "Act. P.," and will cut the wine gallons and actual groof gallons on the bung stave. The letters "Act." will be written on the stamp before the words "Proof gallons," and the actual proof gallons will be entered in the appropriate space. No entry indicating that the spirits are "apparent proof" or "no proof" will be made on the stamp. If a change of package is subsequently made, the new stamp issued to cover the same must show the actual proof as stated on the slip taken from the original stamp. Occasional tests with a wine still will be made at the various houses where spirits of this class are manufactured, in order to verify the statement of the actual proof on Form 237 and insure accuracy in this respect.
Where a rectifier manufactures spirits of this class he will be credited in the regular account on Record 39 as heretofore with the wine gallons, and in the regular account on both Records 64 and 39 with the actual proof gallons contained in the wine gallons, of such spirits, which he stamps out as shown by the Form 237.
REPORTING AND ACCOUNTING FOR SWEETENED SPIRITS HEREAFTER
Where packages of sweetened spirits hereafter produced, and which consequently have their actual proof and actual proof gallons marked as required above, are subsequently dumped for compounding or blending without admixture with sweetened goods whose proof is not known, the wine gallons of the spirits gauged for dumping as determined by the gauger will be entered in column 16, and the actual proof gallons as marked on the package will be entered in column 18 on the notice, Form 122, and the actual proof as marked on the package will be entered in column 17 preceded by the letters "Act. P." In such cases, the pro
cedure when the spirits are stamped out will be similar to that prescribed above for the stamping out of sweetened spirts when originally manufactured.
REPORTING AND ACCOUNTING FOR SWEETENED SPIRITS HERETOFORE PRODUCED.
In giving notice of intention to dump packages of sweetened spirits heretofore produced, or which are mixed or blended with sweetened spirits heretofore produced, so that the actual proof and actual proof gallons of the product of rectification will not be known, the rectifier will employ a separate notice, Form 122. In such cases the gauger, in making return on Form 122, will enter the wine gallons contained in each package in column 16, "Net wine gallons," and the corresponding entry in column 18, "Proof gallons," will be "0." No value whatever will be given in the account of spirits dumped to the proof gallons or apparent proof gallons of such spirits, but the wine gallons thereof as shown by the footing of column 16 will be entered in a separate account to be kept on Records 64 and 39. A suitable space in said records to be headed "Account of sweetened spirits" will be adapted for this purpose. The entries in this account on the Record 64 will be made by the gauger who performs the gauge for dumping, and those on the Record 39 will be made in the collector's office, as in case of the regular account of unsweetened spirits.
In giving notice of completion of the process of rectification of such spirits, the rectifier will employ a separate Form 237. The wine gallons as shown by the footing of column 6, "Net wine gallon contents,' on Form 237, will be carried to the "Account of sweetened spirits" on Records 64 and 39 and there credited against the wine gallons already charged therein. The rectifier will be permitted to stamp out spirits of this class to the extent of the balance of wine gallons previously dumped remaining to his credit as shown by the "Account of sweetened spirits," but the stamps in such cases will be issued for the wine gallons only and the stamps will be modified, and the marks applied in conformity with the regulations heretofore prevailing where "apparent proof" or "no proof" spirits are stamped out for rectification.
REDISTILLATION OF SWEETENED SPIRITS.
Where a rectifier dumps spirits entitled under the regulations to be regarded as "apparent proof" or "no proof" for the purpose of recovering unsweetened spirits therefrom by redistillation, he will give notice of his intention so to do on a separate Form 122, entering in the blank after the * in the first line of the notice the word "redistilling," so that it will read, "* ** I will empty for the purpose of redistilling. * **"" In such cases, the gauger, on receipt of the order on Form 122 to gauge the spirits, will proceed to the rectifying house, and there, by the use of the gauging rod, determine the wine gallons contents
of each barrel included in the notice. He will also, by the use of a wine still, determine the actual proof of the spirits gauged by him, and from the wine gallons and proof thus determined he will find the actual proof gallons by reference to Table No. 4 of the Gaugers' Manual.
Where two or more packages of sweetened goods, all of the same kind and quality, are covered by the same notice, it will not ordinarily be necessary for a separate determination of the proof of each package to be made. In such cases a small sample should be taken from each barrel and the samples thus procured thoroughly mixed, and a proper quantity of the mixture tested by the wine still. The result thus arrived at will be taken to be the proof of the contents of the several packages covered by the notice. The wine gallons will be entered in column 16 and the proof gallons in column 18 on the Form 122. The footings of these columns will be carried to the regular account, that of column 18 being entered on Records 64 and 39, and that of column 16 on Record 39. The wine stills and the apparatus pertaining thereto will be furnished by this office on requisition of the collector of the district for use at rectifying houses where unsweetened spirits are recovered from sweetened goods by redistillation. In determining the true per cent of proof by means of the wine still the following instructions will be observed:
Fill the cylinder to the upper mark with the liquid to be tested (having previously ascertained the temperature of the liquid); empty the measured liquid into the still, letting it drain as completely as possible; then fill the cylinder with one-half the original volume (the lower mark) with water and rinse it out, pouring the water into the still. Connect the cylinder with the tail of the condenser, using the cylinder to receive the distillate. Close the still and make all the connections tight and fill the condenser with cold water. If the water
used for condensation is above 80° F., use ice to cool it. Keep the water circulating through the condenser during distillation. Light the alcohol lamp under the still, and continue the distillation until nearly the original volume taken has been collected in the receiver. Conduct the distillation at as low a temperature as possible, so as to avoid frothing or priming in the still. Too rapid distillation will involve the loss of alcohol by imperfect condensation. Put out the lamp, disconnect the receiver, and bring its contents exactly to the temperature noted when the cylinder was filled with the original liquid. When the liquid is at the noted temperature, add sufficient water at the same temperature to bring the volume exactly to the mark. Close the open end of the cylinder with the palm of the hand and invert the cylinder and its contents slowly four or five times in order to insure a thorough mixing of the liquid. Take the reading of the alco holometer and thermometer, and correct the reading of the former for the observed temperature according to Table IV, in supplement No. 1 to series 7, No. 5, revised.
It should be borne in mind that the result thus arrived at represents the percentage of alcohol by volume, which must be multiplied by 2 in order to give the true per cent of proof.
All regulations inconsistent with the foregoing are hereby modified accordingly.
Collectors will place a copy of this circular in the hands of each gauging officer and of each rectifier in their respective districts, and see that its requirements are strictly observed.
Officers should carefully study the whole circular in order to familiarize themselves with its provisions and requirements.
The wine still herein prescribed for use in certain cases is the same apparatus now employed under the regulations in the inspection of pure sweet wines fortified under the act of October 1, 1890. In districts where redistillation of sweetened spirits is practiced, collectors will immediately make requisition for such number of wine stills as may be necessary to supply the gaugers who are likely to need them, and will see that such gaugers qualify themselves to properly use the stills. In districts where the necessity for a wine still under these regulations is confined to an "occasional test" when sweetened spirits are manufactured, it is probable that one such still will suffice for the district, and requisition should be made accordingly.
G. W. WILSON, Commissioner.
Excessive losses of distilled spirits in bonded warehouses.
[Int. Rev. Circular No. 557.]
OFFICE OF COMMISSIONER OF INTERNAL REVENUE,
To collectors of internal revenue:
Section 4, act of May 28, 1880, provides:
If it shall appear at any time that there has been a loss of distilled spirits from any cask or other package hereafter deposited in a distillery warehouse, other than the loss provided for in Section thirty-two hundred and twenty-one of the Revised Statutes of the United States, as amended, which, in the opinion of the Commissioner of Internal Revenue, is excessive, he may instruct the collector of the district in which the loss has occurred to require the withdrawal from warehouse of such distilled spirits, and to collect the tax accrued upon the original quantity of distilled spirits entered into the warehouse in such cask or package, notwithstanding that the time specified in any bond given for the withdrawal of the spirits entered into warehouse in such cask or package has not expired.
A like provision is made in section 58 of the act of August 28, 1894, as to spirits deposited in general bonded warehouses or in special bonded warehouses.