LABORATORIES FOR SPECIAL PURPOSES 67 



mainly of alcohols of higher boiling-point than ordinary alcohol. 

 It usually contains some dutiable spirit, but may be delivered by 

 distillers duty-free provided that the amount of proof spirit does 

 not exceed 15 per cent ; which proportion of spirit is also 

 allowed duty-free in imported fusel oil. 



Wine imported into this country is subject to Customs duty. 



In connection with the assessment of these duties, it is neces- 

 sary to determine the alcoholic strength of the wines imported, 

 and for this purpose many samples are annually examined in the 

 laboratory. 



During the year ended 31st March, 1914, 89,727 samples of 

 foreign wine were tested as to their alcoholic strength as compared 

 with 102,862 in the previous year. The great majority of the 

 samples consisted of the lighter varieties containing less than 

 30 per cent of proof spirit. In no case did the strength exceed the 

 42 per cent limit. Of 110 samples examined as to character, 59 

 were syrups or fruit juices containing less than 2 per cent of proof 

 spirit, 43 had the character of British wines or sweets, and 8 

 were foreign wines. 



In consequence of regulations made by the Commissioners of 

 Customs and Excise under Section 10 of the Finance Act of 1911 

 with a view to the restriction of the practice of mixing foreign 

 wines with British wines, there has been an increase for the year 

 in the number of samples of British wines submitted to the 

 laboratory for examination as to character. 



Foreign or British wines so medicated or mixed with drugs as 

 to entitle them to be classed as medicines rather than beverages 

 may be sold by registered chemists and druggists without a 

 licence. In order to ascertain whether they were entitled to this 

 exemption forty British and nine foreign wines were examined 

 during the year. 



Wine which has become unsound may be delivered free of 

 duty after the addition of sufficient acetic acid or commercial 

 vinegar to preclude its consumption as wine. Seventy-four 

 samples of acid to be used for this purpose were submitted to 

 the laboratory in the course of the year for determination of the 

 quantity necessary for each operation. 



Unfermented grape juice is sampled and tested for spirit on 

 importation. Of seventy samples, a chargeable proportion of 

 spirit was found to be present in thirty-five, but these were all 

 from the same consignment. 



