1895 American Bar-Tender by R. C. Miller

WHISKEY IN BOND.

Table of Outage, Government Allowance,and Gain In Proof, each Six Months.

Proof

Above Proof.

Government

Wine

Months.

Gallons.

Allowance. Gallons.

T-Ys

3 per ce:

43]^

6

44

42

43Y

5 5

3

T2

aY^ sY^

42

<(

18

43

42Y

n-'

(i

24

41

7

i('k

i(

39 38

42 9

30 36

iY^

((

12

41

There will be usually during three years a shrinkage of ten to twelve gallons in the contents of each barrel, ^ and the increase in the percentage of proof of the remaining contents will be from i6 to i8 per cent. The tax for withdrawal at the end of three years is com puted in the following manner: When a barrel of whiskey is placed in bond it contains 45 gallons—usually rather more. It would probably in three years suffer a shrinkage of 12 gallons, at the same time the increase of proof of remainder would be about r6 per cent. Original bulk, say 45^ gallons, shrinkage 12 gallons, leaves 33 wine gallons. 16 per cent of 33 equals 5^ increase of proof. 38 5-6 gallons proof on which the tax of $i.to per gallon has to be paid amounting to ^42.77. In some cases it may be that the shrinkage is greater than 12 gallons, but in that case the holder suffers, not the government.

(V.,