Abstract
THE Revenue system of estimating the duty on spirits consists of hydrometer, and tables of strengths for each degree of temperature from 30° to 80° F. When constructing the present Revenue tables of strengths, Sikes ignored the expansion and contraction of spirits due to variations of temperature from the standard temperature of 51° F., and assumed that the strength of any given sample of spirits remained the same at all degrees of temperature. From this false assumption it follows in practice, for example, that 100 gallons 40 overproof at 51° are estimated at 98.9 gallons at 30°, and 101.6 gallons at 80°, of the same strength as at 51°; reducing these quantities to the standard of proof strength, we have—
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Derham's Hydrometer . Nature 37, 497–498 (1888). https://doi.org/10.1038/037497b0
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DOI: https://doi.org/10.1038/037497b0