30.63 Table 3, for determining the number of proof gallons from the weight and proof of spirituous liquor.
§ 30.63 Table 3, for determining the number of proof gallons from
the weight and proof of spirituous liquor.
When the weight or proof of a quantity of distilled spirits is
not found in Table 2, the proof gallons may be ascertained from
Table 3. The wine gallons (at 60 degrees Fahrenheit) may be
ascertained by dividing the proof gallons by the proof.
Example.A tank car of spirits of 190 degrees of proof weighed
60,378 pounds net. We find -
Proof gallons
60,000 pounds
equal to
16,778.4
300 pounds equal
to
83.9
70 pounds equal
to
19.6
8 pounds equal
to
2.2
Total
16,884.1
That is, the total weight of 60,378 pounds of spirits at 190 proof
is equal to 16,884.1 proof gallons. The equivalent gallonage for 70
pounds is found from the column 700 pounds by moving the decimal
point one place to the left; that for 8 pounds from the column 800
pounds by moving the decimal point two places to the left.
Example.A package of spirits at 86 proof weighed 321 1/2 pounds
net. We find -
Proof gallons
300 pounds equal
to
32.7
20 pounds equal
to
2.2
1 pound equal
to
.1
1/2 pound equal
to
.1
Total
35.1
That is, 321 1/2 pounds of spirits at 86 proof is equal to 35.1
proof gallons. The equivalent gallonage for 20 pounds is found from
the column 200 pounds by moving the decimal point one place to the
left; that for 1 pound from the column 100 pounds by moving the
decimal point two places to the left; that for the 1/2 pound from
the column 500 pounds by moving the decimal point three places to
the left. Fractional gallons beyond the first decimal ascertained
through use of this table will be dropped if less than 0.05 or will
be added as 0.1 if 0.05 or more. The wine gallons (at 60 degrees
Fahrenheit) may be determined by dividing the proof gallons by the
proof. For example: 35.1 divided by 0.86 equals 40.8 wine gallons.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended (26
U.S.C.5204))