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INLAND REVENUE OFFICER'S

MANUAL:

Guide

TO THE DUTIES AND QUALIFICATIONS OF PERSONS EMPLOYEN

IN THE EXCISE SURVEYING DEPARTMENT.

WRITTEN AND EDITED
BY W. H. JOHNSTON,

Surbeying General Eraminer.

THE WOOD ENGRAVINGS BY R. HART, OF RED LION SQUARE, LONDON

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LONDONOS W. R. LOFTUS, 6, BEAUFOY TERRACE, EDGWARE ROAD.

1865.

LOXDOX : GROROE DURNS, STEAM PRINTER, 864 AND 94, EDGWARE ROAD.

PREFACE.

TAE present work is designed to serve chiefly as a useful supplement or companion to the books of Official Instructions issued for the guidance of the Excise Surveying Department. It will be obvious that these Instructions cannot, from their nature or objects, deal properly with matters of elementary information, or be expected to place before officers all the minute details of the processes necessary for carrying the revenue laws into effect. No code of practical duties, such as is here considered, could within reasonable limits, treat adequately of, for instance, the rudiments of Arithmetic, Mensuration, or Chemistry. A certain amount of previous knowledge and competency must be supposed to exist on the part of every person appointed to execute the orders of the Board; and it has been thought accordingly, that if the principal subjects which officers are now required to study, in connection with the general teaching of their Instructions, were brought together and explained in a single volume of moderate cost, the undertaking might prove of some value and interest to those who desire increase of their efficiency, an aid to qualification for promotion, or who simply feel the want of a convenient manual of reference on points of ordinary or occasional business. With this view and in this hope the following pages have been written. There are, no doubt, many shortcomings and errors, but throughout the task unwearying pains have been bestowed to ensure accuracy of statement, and to anticipate and remove, as far as possible, the

difficulties commonly experienced by the younger members of the service. A full and clear exposition of principles, together with abundance and variety of illustration, has been aimed at, rather than the giving of a series of merely abstract rules and formal directions, fitted to particular cases, and calculated to satisfy nothing beyond the immediate need of the learner, and to exercise no faculty except that of mechanical aptness.

From the numerous interruptions to which the progress of the : work has been unavoidably subject, and the time that has elapsed since the earlier portions were committed to the press, some degree of incompleteness, as well as a few slight discordances with the existing state of the laws and regulations, may be observed. For these defects indulgence is requested. · I have to acknowledge the co-operation of several kind and able friends. To Mr. EAST, S.G.Exr., I am indebted for the drawings and description of Coffey's patent still, and for assistance in the compilation of the summary of laws, &c. Mr. Kay, of the Board's laboratory, has revised the whole of the Chapter on Chemistry. Mr. BROWN, Mr. HARENESS and Mr. Moxon, of that department, have contributed largely to the same section of the work. From Mr. Waugh, S.G.Exr., I have derived some valuable hints on Practical Mensuration. To these gentlemen and to many others who have favored me with advice and suggestions, I offer my best thanks.

It should be noticed in the present place, that, owing to the necessity of immediate publication, the article on Cask-Gauging, intended to be inserted in the Appendix, is omitted until the next edition.

W. H. JOHNSTON.

March, 1865.

TABLE OF CONTENTS.

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CHAPTER I.-TAXES, &c.

Of Taxes in General

Historic Sketch of the Excise Revenue ....

Organization of the Excise Branch of Inland Revenue .....................

Classification of Excise Duties and Methods of Survey and Accounts...

CHAPTER II.-ARITHMETIC.

Computation in General

Vulgar Fractions.........

Decimal Fractions .........................................................

Reduction .....

Proportion

105

Practice ......

120

Interest .............

Evolution ................................................................................

144

Miscellaneous Exercises.............

155

CHAPTER III.-PRINCIPLES OF MENSURATION, &c.

Elementary Definitions .............

158

Practical Geometry ..........................................................................

168

Computation of Areas ........

171

Mensuration of Solids (Definitions)

203

Methods of finding the Contents of Solid

204

Ratios of Similar Figures .....

218

Logarithms ......................

222

Description and Theory of the Slide-Rule..........

229

CHAPTER IV.-PRACTICAL MENSURATION AND GAUGING, &c.

General Observations ........

247

Malt Gauging ....................

252

Brewery Gauging. .........

................. 260(a)

Gauging of Vessels used by Distillers, Rectifiers, Spirit Dealers, &c...26000

Gauge Points and Special Lines on the Slide-Rule ............... 260(e)
CHAPTER V. Omitted for Reasons stated on ........

..................26005

CHAPTER VI.--CHEMISTRY.

Microscope ...............

261

Malting .........................................

265

Malt Roasting ....

M

269

alt m a sting ........................................................................

Beer Brewing

w ing .......................................................................

271

Spirits, Manufacture of

273

Coffey's Still.....

290

Rectification of Spirits.

300

Methylated Spirit

..........

301

Original Gravities

................................................

303

Sugar ...........

315

Adulteration of Articles subject to Excise Inspection ..........

317

CHAPTER VII.-BOOK-KEEPING.

Single Entry................................................................................. 362

Double Entry .........

362

Application of the Principle of Double Entry to Collectors' Accounts 383

CHAPTER VIII.-ABSTRACT OF THE PRINCIPAL EXCISE LAWS.
General Regulation Acts

888

Chicory ...............

396

Roasted Malt.....

402

Post Horses ..........

403

Race Horses ................

405

Railways ...............

406

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