for Spirituous Liquors. 
So of heat, may at once be ascertained, the temperature and 
specific gravity of the liquor being given ; pursuant to the idea 
suggested in the Report, that “ the simplest and most equitable 
“ method of levying the duty on spirituous liquors would be, 
“ t0 consider rectified spirit as the true and only excisable’ 
“ matter.” 
It may be proper to add a short account of the method pur- 
sued in computing some of the columns of these tables. Co- 
lumns I. II. and III. require no other explanation than 
has been already given. Col. IV. is obtained thus : divide the 
specific gravity of the pure spirit, at the temperature in the 
table, by the specific gravity of water at the same temperature • 
then, for th e first of the two tables for each degree of heat, the 
proportion is, as 100 is to the quantity of water by weight in 
the first column, so is the quotient of the abovementioned di- 
vision to the quantity of water by measure sought; for the 
second of the two tables the proportion is, as the quantity of 
spirit by weight in the first column is to 100, so is that same 
quotient to the quantity of water by measure sought. 
Col V. requires more calculation. The first step is to com- 
pute what the specific gravity of the mixture in question would 
be if no concentration took place; to obtain which, the constant 
number too (md.catingthe quantity by measure) of pure spirit, 
is to be multiplied by the specific gravity of pure spirit at the 
temperature in the table, and the corresponding measure of 
waterin the fourth column is also to be multiplied by its specific 
gravity at the given temperature ; these two products being 
added together, their sum is to be divided by the sum of 
the absolute quantities of spirit and water by measure in 
the same horizontal line of the third and fourth columns: 
