on Spirituous Liquors, 345 
different decrees of fcrength would thus he avoided ; and it is 
believed, that many frauds might he prevented, which artful 
perfons have now an opportunity of praftifing, by altering the 
*ffrength of their fpirit in a variety of ways. From the tables 
already recommended, it would be eafy to deduce th is quantity 
cf reftified fpirit, either by weight or meafure, in any given 
quantity of a fpirituous liquor ; or other tables might be con- 
firufted which fhould (hew it at once by infpeftion. 1 
If, however, it be thought by Government moil expedient 
not to make any eflentiaT change in the prefect' manner of col- 
lefting this article of the revenue, I would at leaft recommend, 
that the fpecific gravity fhould be fubftituted for the relation to 
proof fpirit. Thus, inftead of ordering fo much duty per 
gallon to be- paid by fpirits one to fix under proof, it may be 
enafted, that the fame fum fhall be paid by fpirit of ,9355 
fpecific gravity, or, not to be too precife, by fpirit from ,930 
to ,935, and fo on for any other degrees of ftrength ; a certain 
temperature, fuppofe 6o°, being always underftood to be meant 
when fpecific gravity is mentioned in an Aft of Parliament. 
The duties to be laid according to either of thefe methods 
may readily be adjufted or equalized to thofe paid at prefent, as 
far as the latter can be determined from the Aft of 2 "George 
III. referred to above, or by any of the inftruments now In ufe. 
It will give me very fincere pleafure if the preceding experi- 
ment and remarks fhould tend to advance the profperity of this 
country, by introducing a more juft and advantageous mode of 
colleftion into fo material a branch of the revenue. 
Z z 
Vol. LXXX. 
