Sec. 8.-A still of smaller size, or an apparatus of less power than is here specified would hardly be used for a legitimate purpose. This is the first occasion on which any mode of distillation otherwise than by means of a common still has been recognized by law.

Secs. 9, 10, 11, & 12.-Obviously necessary for the security of the revenue.

Sec. 13.-A secure spirit store under the control of officers is desirable both for the sake of the revenue and the distillers, who are thereby guarded to a great extent against depredations on the part of their servants. The duty is conveniently and accurately charged in such a store, and an opportunity is thus afforded for granting an allowance to the trader in consideration of the losses that naturally take place in reducing and filling off the spirits, which could not properly be granted in an open store.

Sec. 14. These limitations as to the number of vessels that may be used in connection with the two kinds of stills, are designed for the purpose of simplifying the inspection and charge of officers. If there were not some restriction in this respect, distillers fraudulently disposed might erect so many vessels of the same kind as greatly to increase the difficulty of tracing the course of their operations and detecting malpractices. On the other hand it is equally essential to the securing of the revenue, according to the established mode of procedure, that distillers should be required to provide a competent number of appropriate vessels for the reception of the different products obtained at each stage of the manufacture. But it is to be observed, that as respects the brewing and fermenting processes, which are of minor importance in a revenue point of view, the traders are at liberty to employ as many or as few utensils as they think desirable.*

Sec. 15-It is only necessary to remark, as regards this section, that the wash charger must be of a certain, reasonable capacity, in order to lessen the trouble to officers and the risk that might arise from too frequent removals of wash or charging of the stills. The remaining enactments are, obviously, indispensable to the security of the Revenue, and cannot, in any degree, hamper the convenience of the fair trader. Secs. 16 & 17.-A proper and systematic account of the materials making into spirits could not be taken unless these regulations were enforced.

Secs. 18 & 19.-As the quantity of spirits in a receiver is charged only to the tenth of an inch in depth, there might be a considerable loss of duty if distillers, as was formerly the case, were allowed to erect receivers of unlimited area. Hence the present provision as to the gauge at the time of a charge amounting, at least, to 15 inches. The abatement of one-half per cent. in the case considered by sec. 19, is, in most instances, a sufficient compensation for the mode of charge there prescribed.

Sec. 20.-The apparatus mentioned in this section, and also in sec. 85, is not required to be affixed, except in the case of continuous distillation, that is, when removals of spirits take place while the stills are kept at work. All the wash brewed in a period may now be distilled without intermission, provided the spirit receiver is large enough to hold at one time the produce of the several backs, or otherwise, provided two receivers are used, and some effectual contrivance is

• Under the system of continuous distillation, first rendered legal by the Act 23 & 24 Vic., c. 114, and now generally adopted, the Board have, upon application from distillers, consented to dispense with the erection of low-wines and feints chargers, as being of little utility to the trader or the

revenue.

adopted to prevent the supply cock and the discharge cock of each from being open together. It is evident that if both these cocks were open while distillation was proceeding, and a removal taking place under notice, spirit might be conveyed surreptitiously through the receiver into the store-vat, and thus escape a charge of duty.

Secs. 21 & 22.-Object apparent.

Sec. 23.-A close safe need not be provided, if the distiller chooses to connect the end of the worm direct with the proper receiver by means of a close metal pipe; but in practice, a safe is always employed, as it is necessary to examine and test the products which flow through the worm, before they reach the receivers. Spirits are thus separated from feints. As to construction of safes, see Distillery Instructions, page 11.

Sec. 24. The object of a spent-lees receiver is to prevent the abstraction of spirits when put into the still for re-distillation. Under the former law, distillers in England were required to provide such a receiver, or to keep the discharge cocks of their stills locked, and, by the present act, the regulation has been extended to Scotland and Ireland. As an equivalent for this restriction, distillers are allowed to re-distil low-wines, without a charge of duty on any deficiency.

last paragraph.)

Secs. 25 to 29.-No observations necessary.

(See sec. 83,

Sec. 40.-This is to prevent an apparently idle distillery from being employed for purposes of fraud.

Secs. 41 & 42. There would, evidently, be danger to the revenue, if distillers, rectifiers, brewers, &c., were allowed to carry on their operations in close proximity to each other.

Secs. 43 to 48.-Obviously required for the protection of the Revenue.

Secs. 49 & 50.-The regulations in sec. 49 are essential to the taking of an accurate account, more especially in connection with the permission in sec. 50, to use any materials whatever.

Sec. 51.-This enactment was formerly confined to England.

Secs. 53 to 64.-The utility of these regulations is obvious.

Sec. 65. By this section the brewing operations of a distiller may commence under certain reasonable conditions before the distillation of the wash of the previous period is all completed. The time for locking the stills is limited, in order to prevent collusion or fraud by the distillers using any fresh, fermented wash, of which an account had not been taken. It was required by the old law that the brewing and distilling periods should be kept throughout, entirely distinct and separate, but it has been thought that this regulation,-which is an important one, although productive of great loss and inconvenience to traders,—might be relaxed to some extent without injury to the revenue. Although, however, the preparation of wort is thus allowed to be commenced a short time previous to the completion of distillation, the principle of having the two periods separate from one another is still virtually maintained by law.

Secs. 66 & 67.-Necessary for the information of the officers.

Sec. 68. If yeast were allowed to be added at an earlier stage than when the wort is first run into the wash backs, fermentation might have become so far advanced as to frustrate the officers' attempt to check, by inspection, the declaration of original gravity, and an opportunity might be afforded for taking away portions of wash almost fit for distillation.

Sec. 69.-A knowledge of the quantity and gravity of the worts collected in the fermenting-backs is the foundation of one of the modes of charge against the distiller.

Secs. 70 & 71.-Any increase of gravity, or an immoderate increase in the quantity of wort, may fairly be ascribed to a fraudulent purpose, as arising from the addition of wort of which no account had been taken.

Sec. 72.-It is necessary to legalize the method by which the saccharometer shall indicate the value or gravity of wort, in order to set aside any objections to its

correctness.

Sec. 73.-As bub might, from its nature, be used with advantage to hasten and cover the fraudulent fermentation of wort, it is considered requisite to specify particularly how it shall be prepared, and in what quantity, &c. If the gravity were not restricted, that which was called bub, might really be little else than strong worts intended to be added to the backs as fermentation proceeded.

Secs. 74 & 75.-For the greater convenience of distillers, sec. 75 enables them to extend their operations when any sudden demand may arise for an increased quantity of spirits.

Sec. 76. This is subsidiary to the general prohibition of brewing and distilling at the same time.

Secs. 77 to 82. For the information of officers, and the better protection of the revenue.

Sec. 83.-The former part of this section calls for no explanation. The last paragraph which virtually permits continuous distillation, is to be read in connection with sec. 24.

Sec. 84.-Reason obvious.

Sec. 85.-This concession enables distillers who provide two spirit receivers to distil uninterruptedly during the entire distilling period, thus avoiding a considerable loss of time, labour, and fuel. The two hours' notice required is to give superior officers an opportunity of checking or taking the charges.

Secs. 86 to 92.-No observation needed.

Sec. 93. It is desirable that an account such as is mentioned in this section should be required from the distiller, as it tends to prevent the subsequent occurrence of disputes as to the correctness of the charges made by officers, and as it also may operate in some degree to prevent fraudulent abstraction of spirits.

Sec. 94. An additional security against the improper use of duty-free materials. Secs. 95 & 96.-To enable accurate accounts to be kept by officers.

Sec. 97. The spirit store must be cleared within a certain limited time, to prevent the admixture of spirits from the succeeding period, and the confusion of accounts that would thus be produced.

Sec. 98. The allowance of 14 per cent. for deficiencies in store is found amply sufficient in all ordinary cases. A less rate would hardly cover the losses arising from the present method of computing the contents of large casks, and from the natural waste attendant on reducing and filling.

Sec. 99. To ensure the proper attendance of officers at the spirit store.

Sec. 100.-If distillers were allowed to send out spirits at any degree of strength they thought fit, there would be great delay and uncertainty in taking the necessary account, and frequent disputes between the officers and traders. The strengths here specified were fixed upon as the most convenient by distillers themselves. Dealing in casks of less capacity than nine gallons would be an approach to

the business of a retailer of spirits, and would render the taking of an exact account difficult.

Sec. 101.-Special regulations are needed in the case of casks sent out on ullage, as after the quantity is determined, the cask may be surreptitiously filled up from the vat.

Secs. 102 to 105.-Require no observation.

Sec. 106. This concession-introduced for the first time in the present lawhas the effect of exonerating spirits which may have been transferred in a distiller's warehouse to a purchaser, from any claim the revenue may have upon the distiller. (See sec. 122). With respect to the remaining provisions of this act, the following occasional observations will be sufficient :

Sec. 120. This section requiring that casks containing blended spirits shall be so marked, has been retained chiefly because of the confusion that would otherwise be produced as respects the progressive numbering of casks in warehouses.

Sec. 125.-The words "Sudden and unavoidable accident" are to be introduced into the bond given on exportation, to prevent the fraudulent abstraction of spirits before reaching the ship. In this respect the spirits are placed on the same footing as all other spirits removing under bond from one part of the United Kingdom to another. (See sec. 137).

Secs. 132 & 133 repealed by 27 Vic. c. 12.-Duty is now to be charged on the quantity of spirits actually delivered from warehouse, when there is no fraudulent or improper deficiency.

Sec. 139. The privilege of sweetening or colouring spirits in Customs warehouses, so as to fit them for foreign markets, was formerly confined to rectifiers. Sec. 140.-This is intended to meet a contingency which sometimes occurs from a glut, &c., in the foreign markets.

Sec. 142. The object of the limitation of strength specified in this section, is to prevent rectifiers from exporting at a high strength plain spirits, on which no loss had been sustained by rectification, and improperly obtaining in respect of such spirits the allowance of 3d. per gallon, which applies only to " rectified spirits of the nature of British Compounds."

APPENDIX.

MISCELLANEOUS TABLES, &c.

WEIGHTS AND MEASURES.

Weights. The present legal standards of Weight and Measure in this country are those fixed by the Act 5 Geo. IV. c. 74, passed on the 17th June, 1824, and which finally came into effect from and after the 5th January, 1826. Further regulations on on the subject are contained in 5 & 6 Wm. IV. c. 63.

*

By the former statute it is provided, "That the standard brass weight of one pound Troy weight made in the year 1758, now in the custody of the clerk of the House of Commons, shall be, and the same is hereby declared to be, the original and genuine standard of weight; that such brass weight shall be, and is hereby denominated, the Imperial Standard Troy Pound, and shall be, and the same is hereby declared to be, the unit or only standard measure of weight, from which all other weights shall be derived, computed, and ascertained that 1-12th part of the said Troy pound shall be an ounce, that 1-20th part of such ounce shall be a penny weight, and 1-24th part of such pennyweight shall be a grain, so that 5,760 such grains shall be a Troy pound; that 7,000 such grains shall be, and are hereby declared to be, a pound avoirdupois, and that 1-16th part of the said pound avoirdupois shall be an ounce avoirdupois, and that 1-16th part of such ounce shall be a dram."

From this enactment it follows, that the weight of the pound troy is to that of the pound avoirdupois, or common pound, in the ratio of 5,760 to 7,000, or as 14 to 175.

The sixth clause of the Act provides that "If the standard troy pound should be lost or destroyed it is to be restored by comparison with a cubic inch of distilled water, the weight of which has been ascertained and is declared to be 252-458 grains, the temperature being 62° Fahrenheit, and the barometer standing at 30 inches." Consequently, the weight of a penny weight troy under these conditions is to the weight of a cubic inch of distilled water as 24 to 252 458, or 24,000 to 252,458; so that the weight of the cubic inch of distilled water must be conceived to be divided into 252,458 equal parts, 24,000 of which parts would be the standard pennyweight, and 100 such parts, the standard pound." It may be observed, however, that the restoration of the standard in the manner prescribed by law is quite impracticable.

Although the avoirdupois pound is greater than the troy pound in the ratio of 175 to 144, yet owing to the different subdivisions of these standards, the ounce avoirdupois is less than the ounce troy, the former being equal to 437 grains, while the latter contains 480 grains. In apothecaries' weight the drachm is 60 grains, but in avoirdupois weight, the drachm is only 27 grains.

Troy weight is used chiefly in the buying and selling of the precious metals and in certain philosophical experiments. Apothecaries' weight, such as is observed in the making up of medicines, consists of a peculiar subdivision either of the ounce troy or

The national standards of weights and measures were so far injured by the burning of the Houses of Parliament in the year 1834, as to be rendered useless for any purpose of practical verification. No substitutes have yet been provided.