the. Strengths and Valuers of Spirituous Liquors. 309 



should become equal to proof, we should call it " 134," or 

 '' 34 per ceat/over proof;" adding the quantity of the con- 

 centration, if we should \yish to ascertain the necessary 

 quantity of water for this purpose, which would in this 

 case be about 2 parts more, or 36 parts in the whole. If 

 we speak of a spirit of which 100 parts would be producible 

 bv the addition of water to 80 of proof spirit, we should 

 call it " 80," or " 20 per cent, under proof." It appears 

 to the authors that it would save unnecessary periphrasis^ 

 and be more convenient in several respects to use the former 

 of these modes of expressioa, and omit the terms over proof 

 and wider proof altogether in the denomination of these 

 strengths. If this system were adopted, ' the values of all 

 spirituous liquors, when equal in otlier respects, would be 

 in the direct ratio of their per-centages thus appreciated, 

 and the duties might be estimated accordingly. If proof 

 paid 5s., 120, or 20 per cent, over proof, should pay 6s.; 

 and 80, or 20 per cent, under proof, only 4s.: and, in 

 short, the relative values of proof spirit and of any given 

 compound, or of any two liquors of different strengths, oi* 

 the equivalent quantities of each, would in this case be to 

 be determined in a moment. 



We shall here, merely for the purpose of illustrating its 

 advantages, give rules for the solution of two or three ques- 

 tions which occur hourly with respect to this subject, with 

 an example or two to each, founded on the supposition of 

 the establishment of that system of denomination which i^ 

 reconnnended in this section. 



i. To determine the Value per Gallon of Spirit whose Per- 

 centage w known, when that of Proof of the same Value 

 in other respects is given. 



Practical Rule, — Multiphj the value per gallon of proof 

 ly the per-cenlage of the liquor, and the prvduct, pointing 

 pff two decimals- cm the right, gives the answer. 



EXAMPLES. 



1. What is the value per gallon of rum of 127 (or 27 

 O.P.), when proof of the same quality in other respects is 

 at 14 s. ? 



Ans. Itis worth 168 d. = 14s.) x 127 -> 100 = 213-36 

 pence, or 17s. y', d. per gallon. 



2. What is the value per gallon of rum at 73 (or 27 U.P.), 

 proof being worth 14s.? 



^ Ans. It IS worth l68d. (= 14s,) X 73 -^ 100 = 124-64 

 pence, or los. 4jd. per gallon. 



u 3 n. To 



