LABORATORIES FOR SPECIAL PURPOSES 63 



in consequence of the fusion of the Customs and Excise Depart- 

 ments the separate stations are about to be amalgamated. This 

 concentration of the work will permit of the number of these 

 provincial laboratories being considerably reduced. 



The total number of analyses and examinations made in the 

 two branches of the Government Laboratory during the years 

 ended 31st March, 1913, and 1914 were 



The work carried out in the Government Laboratory for the 

 Department of Customs and Excise consists mainly in the 

 examination of samples in connection with the assessment of 

 duty and drawback or with the regulations and licences relating 

 to the manufacture and sale of dutiable articles. 



The duty on beer brewed in this country is charged on the 

 wort or unfermented saccharine liquid from which beer is pro- 

 duced by fermentation. The specific gravity of 1055 at a tem- 

 perature of 60 Fah., distilled water at the same temperature 

 being taken as 1000, is adopted as the standard specific gravity 

 of wort. Technically such wort is said to have a gravity of 55, 

 and the duty is increased or diminished in proportion to the 

 degrees of gravity over or under 55. In practice the beer duty 

 is levied on the basis of entries made by the brewers in official 

 books supplied to them by the Revenue authorities. These 

 entries contain a statement of the quantity of materials malt, 

 sugar, etc. to be used, and of the quantity and gravity of the 

 wort produced. 



For the purpose of assisting the officers in assessing the duty 

 on beer, and as a check on the operations of the brewers, samples 

 of the malt and other materials used in brewing are sent to this 

 laboratory in order that their wort-producing value may be 

 determined, for purposes of comparison with the quantity 

 actually brought to charge. These brewing materials are also 

 examined for arsenic and other deleterious substances in the 

 interest of the public health. 



