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Regulations for charging duty.
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46. (1.) The duty on spirits made in a distillery is to be charged in respect of the wort or wash, the low wines, and the feints and spirits made in the distillery, and shall be payable according to such of those modes of charges as produces the greatest amount of duty.
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(2.) In respect of every one hundred gallons of wort or wash the duty is to be charged for a quantity of spirits at the rate of one gallon of spirits at proof for every five degrees of attenuation, that is to say, for every five degrees of difference between the highest gravity of the wort as declared by the distiller or found by the officer (whichever is the greater) without any allowance for waste, bub, dregs, yeast, or other matter, and the lowest gravity of the wash as found by the officer before distillation.
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(3.) In respect of low wines the duty is to be charged on the quantity of spirits at proof contained therein, less five per centum.
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(4.) In respect of feints and spirits the duty is to be charged on the quantity of spirits at proof after deducting the feints (if any) remaining from a previous distillation and included in the account of feints and spirits last produced.
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(5.) In calculating the duty payable on spirits an allowance shall be made for any deficiency occasioned by natural waste, subject to the following provisions—
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(a.) The allowance shall not exceed one and a half per centum on the spirits removed from the receiver to the store.
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(b.) If the deficiency exceeds three per centum on the spirits so removed no allowance whatever shall be made.
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