Dr* Blagden’s Report 
fhewing the true fpecific gravity. The weights (hould uu- 
queftionably be made to apply on the top of the item, fo as 
never to come into contact with the liquor ; and in ufing the 
hydrometer its ftem fhould always be prefled down lower 
than the point at which it will ultimately reft, that bv being 
wetted it may occafion no refiftance to the fluid. The inftru- 
ment itfelf fhould be of as regular a fliape, and with as few 
inequalities and protuberances, as poffible, that all unneceflary 
obftruftion to its motions may be avoided. 
As it is not probable but difputes will fometimes arife, I 
think it would be advifable, that fome of the principal excife 
offices fhould be provided with a good pair of fcales, and a 
weighing-bottle properly marked, the quantity of whole con- 
tents of diftiiled water at 6o° had been previoufly determined. 
By filling this bottle up to the mark with the f pirit in quef- 
tion, and dividing its increafe of weight by the given weight 
of water required to fill it, the fpecific gravity of the fpirit 
would, I think, be better afcertained, even under the manage- 
ment of a common operator, than by the moft dexterous ufe of 
the hydrometer. 
The fimpleft and moft equitable method of levying the duty 
on fpirituous liquors would be, to confider rectified fpirit as the 
true and only excifable matter. On this principle, all fuch 
liquors would pay exadtly according to the quantity of re£ti- 
fied fpirit they contain ; fo that when a cafk, for inftance, of 
any fpirits was prefented to the revenue officer, his bufinefs 
would be to determine from the quantity, fpecific gravity, and 
temperature, of the liquor, how many gallons, or pounds, of 
re&ified fpirit enter into its compofition ; each of which gal- 
lons, or pounds, ffiould be charged a certain fum. The com- 
plicated regulations attending the adaption of the duties to 
different 
