DIVISION OFFICERS' EXAMINATION.-SECOND SET. 22nd August, 1883. 1. The gross weight of a cask containing spirits at 25'8 o.p. is 12 cwt. 1 qr. 26 lbs., the tare is one-sixth of the gross weight, and the weight per gallon of the spirit is 8.853 lbs. Find the duty. 2. Calculate the duty and delivery charges on a cylindrical vessel full of plain foreign spirits at 62.7 o.p., the interior diameter of the vessel being 34.8 and the length 42.6 inches. 3. If 480 gallons of spirit at 43.5 o.p. be reduced to proof, what is the quantity of water added, supposing the condensation to be 8 per cent. ? 4. From 7835 gallons of wort attenuated from 54 deg. to 03 deg. the produce was 523 gallons of spirits at 640 o.p. What was the percentage of the spirits above or below the attenuation charge? 5. Find the equivalent in gallons at 57 deg. of the following quantities of wort, viz. :-875 at 48 deg., 428 at 53 deg., and 647 at 55 deg. 6. The dimensions of a brewer's fermenting vessels are as follows, viz. :— . Cross Diameters. Depth. Complete a table of dimensions, &c., using the divisor for gallons 353 036, and tabulate the first 15 inches. 7. Find the percentage above or below the deemed produce on a brewing of 4 qrs. 6 bush. of malt or grain, the dip of the worts (supposed to be collected in the vessel shown in the previous question) being 03-8 and the gravity 54 deg. 8. In a four-sided vessel, the sides of which are all perpendicular to the bottom, no two sides are parallel to each other. Describe the method of finding the area. 23rd August, 1883. Describe the course of distillation by the common stills and by Coffey's apparatus, and state wherein the processes differ, and what special advantages attach to each. Indicate as regards both the sources of danger to the Revenue and the means adopted to protect it. Then, supposing a discovery of fraud in connection with Coffey's still, report the circumstances fully to the Board. 24th August, 1883, from 10 till 1. Give an account of the various licences for the sale of intoxicating liquors, showing the differences in the law or regulations applicable to the several divisions of the United Kingdom. From 1 till 4. Give a popular account of the mode in which the duty on beer is levied in this country. State in what respect you consider the Revenue exposed to risk, and report to the Board a detection of the surreptitious use of sugar by a brewer. Oral Questions. 1. What is a sale by auction ? 2. What kind of beer retailer may hold a spirit licence ? 3. When is a tobacco dealer required to make entry? 4. From whom, and in what quantity, may a tobacco manufacturer receive unmanufactured tobacco ? 5. What articles may be used in the manufacture of tobacco ? 6. Where, and under what conditions, may a person carry on the business of a pawnbroker without a licence? 7. May an auctioneer take goods from town to town for sale ? 8. Who are liable to a higher rate of plate licence duty? 9. Who are exempt from plate licence duty? 10. What is a degree of gravity, as defined by the Act of 1880 ? 11. What kinds of corn are required to be returned by corn dealers? 12. What drawback is allowed on methylated spirit on exportation ? 13. Why must a distiller have a depth of at least 15 in. in the spirit rear? 14. What is the sale of wine by retail? 15. What is evidence of sale of intoxicating liquor short of actual purchase? 16. From whom can a maker receive methylated spirit? 17. To whom may a private brewer's licence be transferred ? 18. What are the regulations as to the working up of some beer at a brewery? 19. Can a free vintner assign or transfer his privilege to his heirs or others ? THE EXAMINATION OF SUPERVISORS. The following are the subjects given on the first and second days June 27. 1. If the making of yeast were to be extended in connection with distillers' operations in such a manner as to require, on economical grounds, the suspension or relaxation of some of the existing restrictions, state fully in what respects, to what extent, and under what conditions it would, in your opinion, be safe for the Revenue, and equitable as regards the interests of distillers generally, to alter the laws and regulations for charging the spirit duty at distilleries. 2. Review the regulations which govern the manufacture, use, and sale of methylated spirit. Give your opinion as to what extent and in what manner the law is evaded, and suggest any safeguards you deem requisite. State also whether further restrictions are needed upon the use of stills by persons other than licensed distillers or rectifiers, and describe fully what, in your judgment, the regulations should be. June 28. 1. Review generally the laws and regulations for securing the Beer Duty, and point out any amendments necessary for the better securing of the duty on brewers for sale and not for sale. 2. The manufacture and sale of what are called non-intoxicating drinks made to resemble the ordinary forms of intoxicating liquor-although containing a very small proportion of spirit—having largely increased, what limits would you suggest to be placed upon such beverages to entitle them to freedom from taxation or licence duty? SALARIES OF OFFICERS. The following are the salaries of the officers in the various departments, exclusive of State officials, &c., and subordinate officers such as Writers, Messengers, &c. From this statement a candidate will be able to ascertain the proportion of superior to inferior posts: a most important consideration in selecting an office, as upon this point depends to a great extent his chances of promotion. The number of seats with duty pay is also an important consideration. It should be borne in mind, however, that the constitution of many of the offices is gradually being changed by the introduction of the Playfair scheme previously referred to, and the extent to which this has already beer. done will be seen from the number of Lower Division Clerks on the lists. |