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LOFTUS'S

INLAND REVENUE OFFICER'S

MANUAL:

2 Guide

TO THE DUTIES AND QUALIFICATIONS OF PERSONS EMPLOYEN

IN THE EXCISE SURVEYING DEPARTMENT.

WRITTEN AND EDITED

BY W. H. JOHNSTON,

Sarbeginy General Examiner.

THE WOOD ENGRAVINGS BY R. HART, OF RED LION SQUARE, LONDON

BIBL/

[graphic]

KOTITA

LONDNO W. R. LOFTUS, 6, BEAUFOY TERRACE, EDGWARE ROAD.

1865.

LOXDOX:

GEORGE BURNS, STEAM PRINTER, 860 AND 94, EDGWARE ROAD.

PREFACE.

TAE present work is designed to serve chiefly as a useful supplement or companion to the books of Official Instructions issued for the guidance of the Excise Surveying Department. It will be obvious that these Instructions cannot, from their nature or objects, deal properly with matters of elementary information, or be expected to place before officers all the minute details of the processes necessary for carrying the revenue laws into effect. No code of practical duties, such as is here considered, could within reasonable limits, treat adequately of, for instance, the rudiments of Arithmetic, Mensuration, or Chemistry. A certain amount of previous knowledge and competency must be supposed to exist on the part of every person appointed to execute the orders of the Board; and it has been thought accordingly, that if the principal subjects which officers are now required to study, in connection with the general teaching of their Instructions, were brought together and explained in a single volume of moderate cost, the undertaking might prove of some value and interest to those who desire increase of their efficiency, an aid to qualification for promotion, or who simply feel the want of a convenient manual of reference on points of ordinary or occasional business. With this view and in this hope the following pages have been written. There are, no doubt, many shortcomings and errors, but throughout the task unwearying pains have been bestowed to ensure accuracy of statement, and to anticipate and remove, as far as possible, the difficulties commonly experienced by the younger members of the service. A full and clear exposition of principles, together with abundance and variety of illustration, has been aimed at, rather than the giving of a series of merely abstract rules and formal directions, fitted to particular cases, and calculated to satisfy nothing beyond the immediate need of the learner, and to exercise no faculty except that of mechanical aptness.

From the numerous interruptions to which the progress of the work has been unavoidably subject, and the time that has elapsed since the earlier portions were committed to the press, some degree of incompleteness, as well as a few slight discordances with the existing state of the laws and regulations, may be observed. For these defects indulgence is requested.

I have to acknowledge the co-operation of several kind and able friends. To Mr. EAST, S.G.Exr., I am indebted for the drawings and description of Coffey's patent still, and for assistance in the compilation of the summary of laws, &c. Mr. Kay, of the Board's laboratory, has revised the whole of the Chapter on Chemistry. Mr. BROWN, Mr. HARENESS and Mr. Moxon, of that department, have contributed largely to the same section of the work. From Mr. Waugh, S.G.Exr., I have derived some valuable hints on Practical Mensuration. To these gentlemen and to many others who have favored me with advice and suggestions, I offer my best thanks.

It should be noticed in the present place, that, owing to the necessity of immediate publication, the article on Cask-Gauging, intended to be inserted in the Appendix, is omitted until the next edition.

W. H. JOHNSTON.

March, 1865.

TABLE OF CONTENTS.

PAGE

CHAPTER I.-TAXES, &c.

Of Taxes in General

9

Historic Sketch of the Excise Revenue .............

16

Organization of the Excise Branch of Inland Revenue .....................

22

Classification of Excise Duties and Methods of Survey and Accounts... 40

CHAPTER II.-ARITHMETIC.

Computation in General

58

Vulgar Fractions.........

65

Decimal Fractions

76

Reduction

95

Proportion

105

Practice ........................................................................................ 120

Interest

128

Evolution

144

Miscellaneous Exercises......................................................

155

CHAPTER III.-PRINCIPLES OF MENSURATION, &c.

Elementary Definitions

158

Practical Geometry

168

Computation of Areas

171

Mensuration of Solids (Definitions)

203

Methods of finding the Contents of Solids

204

Ratios of Similar Figures

218

Logarithms

222

Description and Theory of the Slide-Rule...........

229

CHAPTER IV.-PRACTICAL MENSURATION AND GAUGING, &c.

General Observations

247

Malt Gauging

252

Brewery Gauging,

.260(a)

Gauging of Vessels used by Distillers, Rectifiers, Spirit Dealers, &c.. .2600)

Gauge Points and Special Lines on the Slide-Rule

..260(e)

CHAPTER V. Omitted for Reasons stated on ....

.2600)

CHAPTER VI.-CHEMISTRY.

Microscope

261

Malting

265

Malt Roasting

269

Beer Brewing

271

Spirits, Manufacture of

273

Coffey's Still......

290

Rectification of Spirits

300

Methylated Spirit

301

Original Gravities

303

Sugar

315

Adulteration of Articles subject to Excise Inspection

817

CHAPTER VII.-BOOK-KEEPING.

Single Entry.....

362

Double Entry

362

Application of the Principle of Double Entry to Collectors' Accounts 383

CHAPTER VIII.-ABSTRACT OF THE PRINCIPAL EXCISE LAWS.

General Regulation Acts

388

Chicory

396

Malt

397 & 420

Roasted Malt........

402

Post Horses

403

Race Horses ..................................................................................... 405

Railways

406

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