172 REPORT— 1903. 



from Germany and pay duty to the Customs. There is therefore a desire 

 that such ethereal compounds might be imported duty-free for scientific 

 use. 



' In the request that we now make for the use of duty-free ethyl 

 alcohol and its derivatives, for the purpose of higher teaching and 

 research, we would point out that the alcohol (or other reagent) is 

 destroyed or contaminated beyond recovery by the use to which it is put, 

 and such destruction or contamination could be certified by the director 

 of the laboratory. 



' In the opinion of the Committee there would be no ditiiculty in 

 arranging for one distributing station in each university centre to supply 

 the several laboratories of that centre.' 



On October 22 the Committee received from the Board a draft of the 

 suggested regulations under which it was proposed to authorise the issue, 

 in accordance with section 8 of the Finance Act, 1902, of pure spirit duty- 

 free for purposes of scientific research and education. The Board asked 

 for observations on the proposed regulations. 



The Committee had copies of these proposed regulations sent to the 

 directors of the chief laboratories in the country, with a request that they 

 would forward any suggestions they jnight wish to make to the Committee, 

 After considering the suggestions sent in, the Committee submitted their 

 observations to the Board, who adopted the alterations suggested, and 

 informed the Committee that methyl alcohol might be obtained under the 

 same regulations. 



The Committee, with the permission of the Board of Inland Revenue, 

 published the regulations in ' The Times ' and other newspapers with the 

 accompanying explanatory letter : — 



' Diity-free Alcohol for Research, 



' To the Editor of " The Times." ' 



'December 15, 1902. 



' Sir, — It has long been felt by scientific workers in this country that 

 a serious drawback to the prosecution of research lies in the fact that the 

 full and very heavy duty has to be paid on pure alcohol, as distinguished 

 from methylated spirit, largely used in scientific laboi'atories where higher 

 teaching and research are carried on. And this appeared to be a hardship 

 in the first place because the alcohol thus used is eitlier destroyed or 

 rendered useless for potable purposes, and in the second place because no 

 such duty is paid in Germany, France, or the United States, and thus the 

 British is lieavily handicapped as against the foreign worker. 



' At the meeting of the British Association held last year in Glasgow, 

 a Committee was appointed with instructions to approach the Board of 

 Inland Revenue with the object of endeavouring to secure the removal of 

 this grievance — a grievance which was recognised by Government in the 

 Budget Bill of this year. We are now glad to report that the Board has 

 met our suggestions in the fairest possible manner with an obvious desire 

 to extend facilities for scientific research in the direction indicated, as a 

 perusal of the regulations which we enclose will show. 



' The Secretary to the Board of Inland Revenue informs us that pure 

 " methyl alcohol," also much used in chemical research, may be obtained 

 under the same regulations, and shoujd smaller quantities of methyl 



