192 



SCIENCE. 



[Vol. XIV. No. 346 



an independent steam-valve for the high-pressure cylinder, shown 

 at a, is added, so as to avoid damaging the action of the low-press- 

 ure valve and the high-pressure exhaust. 



As an e.xample of this practice, in an engine of 275 horse-power 

 of this type, now being constructed for a United States steam- 

 tender, a piston-valve is used for the steam-valve of the high- 

 pressure cylinder, and a slide-valve for admitting the steam into 

 the low-pressure cylinder and exhausting it therefrom. For 

 small engines an ordinary governor, not shown in the cuts, is 

 usually attached. 



The special advantages claimed for this engine are compactness, 

 a low centre of gravity, and particularly the fact that all the mov- 

 ing parts are in pairs, equal, and acting in opposite directions, thus 

 securing a perfect mechanical balance, and adapting the engme to 

 high rates of speed without sensible vibration. 



As evidence of the adaptability of this engine for electric-light- 

 ing purposes, it may be stated that it has been attached to a 

 thousand-light dynam.o, which it ran at the rate of seven hun- 

 dred. and fifty revolutions per minute ; and so steady was its per- 

 formance, and so well was it governed, that, when the entire load 

 was thrown off by means of a switch, it made no perceptible change 

 in its running. The throwing on and off of such a load is a very 

 severe test for an engine. 



The following extract is taken from the report of a board of 

 government engineers who had examined this engine with a view 

 to determining its adaptability for the various uses of the govern- 

 ment : " The engines are compact, and the working parts are re- 

 duced to a minimum ; and they have the advantage of long con- 

 necting rods, and a reduction of height over the ordinary vertical 

 engine with the same length of connecting rod. They are also 

 well-balanced engines." 



THE WITHDRAWAL OF ALCOHOL FROM BOND FOR 



SCIENTIFIC PURPOSES, FREE OF TAX.' 



It may not be generally known to the members of this associa- 

 tion that they can obtain their supplies of alcohol for use in their 

 chemical laboratories free of the internal revenue tax of ninety 

 cents per proof gallon, or Si. 70 per gallon of ninety-five per cent 

 alcohol, by complying with certain regulations prescribed by the 

 secretary of the treasury, in accordance with section 3297 of the 

 Revised Statutes of the United States. 



The Law. 



This section provides that " the secretary of the treasury is au- 

 thorized to grant permits to any incorporated or chartered scientific 

 institution or college of learning to withdraw alcohol in specified 

 quantities from bond without payment of the internal revenue tax 

 on the same, or on the spirits from which the alcohol has been dis- 

 tilled, for the sole purpose of preserving specimens of anatomy, 

 physiology, or natural history belonging to such institution, or for 

 use in its chemical laboratory ; provided, that applications for per- 

 mits shall be made by the president or curator of such institution, 

 who shall file a bond for double the amount of the tax on the alco- 

 hol to be withdrawn, with two good and sufficient sureties, to be 

 approved by the commissioner of internal revenue, and conditioned 

 that the whole quantity of alcohol so withdrawn from bond shall 

 be used for the purposes above specified, and for no other, and 

 that the said president or curator shall comply with such other re- 

 quirements and regulations as the secretary of the treasury may 

 prescribe. .A-nd it any alcohol so obtained is used by any officer, 

 as aforesaid, of such institution, for any purposes other than those 

 above specified, then the said officer or sureties shall pay the tax 

 on the whole amount of alcohol withdrawn from bond, together 

 with a like amount as a penalty in addition thereto." 



The above provisions are further extended by the act, approved 

 May 3, 1878 (20 U. S. Stat. 48), which provides : — 



"That the secretary of the treasury is authorized to grant per- 

 mits, as provided for in section thirty-two hundred and ninety- 

 seven of the Revised Statutes of the United States passed at the 



first session of the Forty-third Congress, to any scientific univer. 

 sity, or college of learning created or constituted such by any State 

 or Territory under its laws, though not incorporated or chartered, 

 upon the same terms and subject to the same restrictions and pen- 

 alties, already provided by said section thirty-two hundred and 

 ninety-seven : provided further, that the bond required thereby may 

 be executed by any officer of such university or college, or by any 

 other person for it, and on its behalf, with two good and sufficient 

 sureties, upon like conditions, and to be approved as by said sec- 

 tion is provided." 



Documentary Evidence required from a Scientific Institution, 

 before it can enjoy this Privilege. 



To obtain this privilege for its chemical laboratory, an incorpo- 

 rated or chartered, or not incorporated or not chartered, scientific 

 institution, university, or college of learning must, at the time of 

 its original application, clearly show, by a copy of its charter, arti- 

 cles of incorporation, or other documentary evidence, that it is an 

 institution duly entitled to such permit by possessing a suitably 

 equipped chemical laboratory and otherwise. 



Form of Application. 



Its application is made by the president, curator, or duly author- 

 ized agent, " through the collector of internal revenue in whose 

 district the institution for which the withdrawal is to be made is 

 situated," " to the secretary of the treasury for permit " " to with- 

 draw from the distillery bonded warehouse, owned by , at 



, in the district of , the alcohol which was 



stored in said warehouse on the day of , 18 — , de- 

 scribed as follows: viz., number of packages; marks and serial 

 numbers of packages; numbers of warehouse-stamps; wine-gal- 

 lons; degree of proof ; proof-gallons; taxable gallons; and amount 

 of tax ; for the sole purpose of use in the chemical laboratory of the 

 institution, located at , in the State of , of which insti- 

 tution " the signer is one of the persons above mentioned. 



■' The application in all cases must be sworn to, or affirmed, be- 

 fore an officer authorized to administer oaths." 



Character of the Bond. 



The bond, required to be filed with the first application, must be 

 in a penal sum of " not less than $200, and never less than double 

 the amount of tax on the alcohol withdrawn at any one time," is 

 signed by the applicant " as principal, and with two or more sure- 

 ties, who shall not be officers of the institution in which the alcohol 

 is to be used, but shall be residents of the United States judicial 

 district in which such instiltJtion is located." In the case of " an 

 incorporated institution, its name should be signed to the bond as 

 principal, and its corporate seal affixed by its duly authorized offi- 

 cer, who should also sign his own name as such officer." 



The bond is conditioned that " the entire quantity of alcohol " 

 intended to be withdrawn " from distillery warehouse, without pay- 

 ment of tax," by the said principal, will be " for the sole purpose of 

 use in the chemical laboratory of the " said institution, " in the city 



or town of , of the county or parish of , and State of 



" "and for no other purpose." 



ead before the As: 



,tion of Official Agri 

 D C, Sept. It, 1S8. 



The bond is known as a " continuing bond ; " i.e., " withdrawals 

 may be made from time to time," "by the said principal," " until 

 this bond shall have been revoked or cancelled by direction of the 

 secretary of the treasury," of certain alcohol for use " by the said 

 institution, or the proper officer thereof, for the purpose above 

 specified, and for no other purpose." " The principal of said insti- 

 tution shall, as to each lot of alcohol so withdrawn, produce 

 within" the time "fixed by the collector accepting the bond," 

 "from the date of such withdrawal," "proof satisfactory to" the 

 collector of internal revenue of that district, " and to the commis- 

 sioner of internal revenue, that the said alcohol has been so used 

 for the purpose above specified, and for no other purpose." He 

 shall also " comply with such other requirements and regulations 

 as the secretary of the treasury may prescribe ; " and according to 

 the last paragraph of section 3297, Revised Statutes, " the said officer 

 or sureties" are bound by this bond to pay to the collector "the 

 tax on the whole amount of alcohol withdrawn from bond, together 

 with a like amount as a penalty in addition thereto," "in case said. 



