Abstract

These tables are founded on the experiments of which the results were given in the Report and Supplementary Report on the best method of proportioning the excise on spirituous liquors. They are computed for every degree of heat from 30° to 80°, and for the addition or subtraction of every one part in a hundred of water or spirit; but as the experiments themselves were made only to every fifth degree of heat, and every five in the hundred of water or spirit, the intermediate places are filled up by interpolation in the usual manner, with allowance for second differences. Every table consists of eight columns, and there are two tables for every degree of heat. In the first column of the first of the two tables, are given the proportions of spirit and water by weight, 100 parts of spirit being taken as the constant number, to which additions are made successively of one part of water from 1 to 99 inclusively. The first column in the second table has 100 parts of water for the constant number, with the parts of spirit decreasing successively by unity, from 100 to 1 inclusively. It must be observed, that each of these tables occupying one page, is divided in the middle for adapt­ing it more conveniently to the size of the paper; but the whole of each page is to be considered as one continued table. The second column of all the tables gives the specific gravities of the corresponding mixtures of spirit and water in the first column, taken from the table of specific gravities in the Supplementary Report, the intermediate spaces being filled up by interpolation. In the third column 100 parts by measure of pure spirit, at the temperature marked on the top of every separate table, is assumed as the constant standard number, to which the respective quantities of Water by measure, at the same temperature, are to be proportioned in the next column. The fourth column, therefore, contains the proportion of water by measure, to 100 measures of spirit, answering to the pro­portions by weight in the same horizontal line of the first column. The fifth column shews the number of parts which the quantities of spirit and water contained in the third and fourth columns would measure when the mixture has been completed; that is, the bulk of the whole mixture after the concentration, or mutual penetration, has fully taken place. The sixth column, deduced from the three preceding ones, gives the effect of that concentration, or how much smaller the volume of the whole mixture is, than it would be if there was no such principle as the mutual penetration. The seventh column shews the quantity of pure spirit by measure, at the temperature in the table, contained in 100 measures of the mix­ture laid down in the fifth column. Lastly, the eighth column gives the decimal multiplier, by means of which the quantity by measure of standard pure spirit, of , 825 specific gravity at 60° of heat, may at once be ascertained, the temperature and specific gravity of the liquor being given; pursuant to the idea suggested in the Report, that “the simplest and most equitable “method of levying the duty on spirituous liquors would be, “to consider rectified spirit as the true and only excisable “matter.“

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