Alcohol for lighting and heating purposes is not allowed free of duty. Varnishes appear to be the only products, containing methylated spirits, that can be sold. All the other denatured spirits are for use in the factories only, and the denaturing is done under the supervision of revenue officers at the works. Accounts have to be kept of the quantity of spirit used daily. The officials frequently take stock of the spirit, and may verify the quantities of products made, No stills are allowed on the works except when specially authorised. The minimum quantity of alcohol for denaturing is two hectolitres at 50°.

Total remission of duty on the denatured spirit is allowed in a few instances only. In a number of other manufactures a proportion of the duty is remitted after the alcohol has been mixed with certain denaturing agents. In most cases, the proportion is 14/15ths; but it may range down to 114/150ths. The quantities mentioned below are those for denaturing each hectolitre of alcohol at 94° or above.

Manufacture.

Denat uring agent.

Aniline colours .................................

10 Litres of wood spirit containing 5 per cent, of acetone and 25 grams of fuohsine or other aniline colour.

Collodion; taimin ..........................

50 litres of ether.

Pegamoids, etc..................................

5 litres of acetone, or 2 litres of methyl ethyl ketone, or 25 litres of ether.

Oil refining......................................

10 litres of sulphuric acid at 60° Be.

Smokeless powder, peptones, antiseptics, and medicaments

3 litres of methyl ethyl ketone.

Mercury fulminate.............................

10 litres of crude distillate recovered in the process.

Quinoline yellow................................

X

3 litres of acetone oil.

Ether.................................................

10 ,, ether residues.

Acetic ether.......................................

15 ,, acetic ether residues.

Anatomical, etc., preparations, in secondary schools...................

500 grams of nitrobenzol, 500 grams of camphor, or 1 1/2 litres of methyl ethyl ketone.

Artificial silk.....................................

150 litres of ether.

Vinegar . . . . . . . .

300 „ of water and 100 litres of vinegar containing 8 per cent. of acetic acid.

Varnishes:

-

(1). If for use on premises where made

8 litres of wood spirit containing 5 per cent. of acetone and 25 litres of varnish containing 30 per cent. of resin.

(2). If for sale...................................

10 litres of wood spirit as above and 25 grams of fuchsine.

Artificial flowers................................

10 litres of wood spirit, 15 grams of aniline dye.

Transparent soap..............................

5 litres essence of lavender or citronella.

Gassing fabrics.................................

4 litres of acetone oil.

Frame-gilding....................................

20 litres of wood spirit, 3 litres of methyl ethyl ketone.