5^74 REPORT— 1903. 



half the estimated quantity required in a year where that quantity amounts 

 to 20 gallons or upwards. 



11, Any contravention of the regulations may involve the withdrawal 

 of the Board's authority to use duty-free spirits. 



12. It must be understood that the Board of Inland Revenue reserve 

 to themselves full discretion to withhold permission for the use of duty- 

 free spirit in any case in which the circumstances may not seem to them 

 to be such as to warrant the grant of it. 



jf Q,f E. ' Proof spirit ' is defined by law to be such as at the tempera- 

 ture of 51 degrees Fahrenheit shall weigh ',5 of an equal measure of 

 distilled water. Taking water at 51 degrees Fahrenheit as unity, the 

 specihc gravity of ' proof spirit ' at 51 degrees Fahrenheit is -92308. When 

 such spirit is raised to the more usual temperature of 60 degrees Fahrenheit, 

 the specific gravity is •91984. To calculate the quantity of spirits at 

 proof in a given quantity of spirit over or under proof strength, multiply 

 the quantity of spirit by the number of degrees of strength of the spii'it 

 and divide the product by 100. The number of degrees of strength of 

 any spirit is 100 plus the number of degrees overproof, or minus the 

 number of degrees underproof. 



Example : 



19-8 gallons of spirits at (US overproof 

 K>0 + 64-5 - 164-5 proof strength. 

 164-5 X in-8 -^ 100 = 32-571 

 taken as 32-5 gallons at proof. 



Isomeric Naphthdem Dervvatues.—B.epod of the Cummitiec, consisting 

 of Professor AV. A. Tilden [Ghaimmn) and Dr. H. E. Armstrong 

 (Secretary). (Drawn up by the Secretary.) 



During the past year proof has been obtained of the structure of the 

 series of higher brouiinated derivatives prepared from 1:5: G-tribromo- 

 /s'-naphthol "which were referred to in last year's report ; these com- 

 pounds were then represented by formulae containing a bromine atom in 

 position 3 marked with a query. The following facts show that a correct 

 view was then taken as to the position of this bromine atom. 



The tetrabromo-/3-naphthol (m.p. 184°), from which the higher bromi- 

 nated compounds are derived, is convertible by nitric acid into a tri- 

 bromo-/3-naphthaquinone (m.p. 183°) which aniline converts into the 



com 



pound 



NHPh 



Such a substance can obviously only be formed from aquinone containing 

 a bromine atom in position 3, not from one containing bromine in the 



