ON bUTY-FKEE ALCOHOL FOR SCIENTIFIC RESEARCH. 173 



alcohol be required than the minimum permitted in the case of ethyl 

 alcohol, the Board will consider special applications to that effect. — 

 We are, &c., 



' H. E. RoscoE, Chairman. 



' H. B. Dixon, Secretary to the Committee.' 



(Enclosure.) 

 Regulations for the Use of Duty-free Spirit at Universities, Colleges, (Sec. 



1. An application must be made by the governing body or their 

 representatives, stating the situation of the particular university, college, 

 or public institution for research or teaching, the number of the laboratories 

 therein, the purpose or purposes to which the spirits are to be applied, the 

 bulk quantity likely to be required in the course of a year, and, if it 

 amounts to fifty gallons or upwards, the name or names of one or more 

 sureties, or a guarantee society to join in a bond that the spirits will be 

 used solely for the purpose requested and at the place specified. 



2. The spirits received at any one institution must only be used in the 

 laboratories of that institution, and must not be distributed for use in the 

 laboratories of any other institution, or used for any other purpose than 

 those authorised. 



3. Only plain British spirits or unsweetened foreign spirits of not less 

 than 50 degrees over-proof (i.e. containing not less than 80 per cent, by 

 weight of absolute alcohol) may be received duty-free, and the differential 

 duty must be paid on the foreign spirits. 



4. The spirits must be received under bond either from a distillery or 

 from an Excise or Customs general warehouse, and (except with special 

 permission) in quantities of not less than nine bulk gallons at a time. 

 They will be obtainable only on presentation of a requisition signed by 

 the proper superA'isor. 



5. On the arrival of the spirits at the institution the proper revenue 

 officer should be informed, and the vessels, casks, or packages containing 

 them are not to be opened until he has taken an account of the spirits. 



6. The stock of spirits in each institution must be kept under lock in 

 a special compartment under the control of a professor or some responsible 

 officer of the university, college, or institution. 



7. The spirits received by the responsible officer of the institution 

 may be distributed by him undiluted to any of the laboratories on the 

 same premises. 



8. No distribution of spirits may be made from the receiving laboratory 

 to other laboratories which are not within the same premises. 



9. A stock-book must be provided and kept at the receiving laboratory, 

 in which is to be entered on the debit side an account of the bulk and 

 proof gallons of spirits received with the date of receipt, and on the credit 

 side an account of the bulk and proof gallons distributed to the other 

 laboratories. A stock-book must also be kept at each other laboratory, in 

 which must be entered on the day of receipt an account of the bulk and 

 proof gallons of spirits received from the receiving laboratory. These 

 books must be open at all times to the inspection of the revenue officer, 

 and he will be at liberty to make any extract from them which he may 

 consider necessary. 



10. The quantity of spirits in stock at any one time must not exceed 



