For certain special purposes some users of methylated spirit are required to employ spirit which is mixed with 3 per cent. of an approved mineral oil or petroleum ether. For this purpose the oil is required to have a specific gravity of 0685 to 0690 at 155°; or, alternatively, of 0705 to 0710, the latter range admitting of Eastern oils being.used as well as American. In addition, when 100 c.c. of the oil, of either variety, is distilled in the apparatus described under "Wood Naphtha" (p. 309), not more than 10 c.c. should distil below 65°, at least 75 c.c. should pass over between 65° and 85°, and a total of at least 95 c.c. should distil before the thermometer marks 100°.

The cost of producing alcohol is appreciably enhanced by the restrictions necessary for safeguarding the revenue. It is calculated that the increase of cost amounts to 3d. per proof gallon in this country, at the present time. In order to relieve alcohol used in manufacture of this enhanced cost, an allowance of 3d. per proof gallon is paid on alcohol used for making industrial methylated spirit, and also on all ethyl alcohol received for use duty.free under Section 8 of the Finance Act, 1902.

The quantities of these two varieties of alcohol on which the allowance was paid are shown below for two recent years: -

1914.

1915.

Industrial methylated spirit ................

5,132,512

4,839,071 proof gallons.

Duty-free alcohol under 1902 Act .....

791,228

779,765 ,, ,,

The quantities (bulk gallons) of industrial and mineralised methylated spirit actually sent into consumption by the methylators during the two years are subjoined: -

Year ended 31st March.

Industrial. Bulk gallons.

Mineralised. Bulk gallons.

Total. Bulk gallons.

1914 ......

3,253,061

1,754,514

5,007,575

1915 ......

3,103,362

1,771,321

4,874,683

The foregoing figures suffice to give a general idea of the quantities of methylated spirit, and of the specially.denatured alcohol, which have normally been used in the United Kingdom.

As to the particular uses to which industrial methylated spirit is put in this country, the following table indicates the chief applications of this variety of duty-free alcohol. It is taken, slightly abbreviated, from the Customs and Excise annual report issued in 1917.1 The unit of quantity is 1,000 bulk gallons.

Industrial methylated spirit. Quantities used in the United

Kingdom. Year 1915.16.

Manufacture or other purpose.

Quantity, in thousands of gallons.

Finish, for sale ....................................................................

391.0

Varnish, polish, and lacquer, for sale ..............................

1,116.2

,, ,, „ ,, use in makers' workshops

303.5

Stains, paints, enamels, etc....................................................

103.8

Felt and other hats................................................................

66.1

Celluloid, xylonite, and similar substances..........................

23.5

Oil-cloths, leather-cloths, and similar substances..................

227.9

Smokeless powders, fulminates, and other explosives

294.3

Soap-making ...........................................................................

202.7

Electric lamp filaments ..........................................................

10.7

Incandescent mantles..............................................................

38.3

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

393.1

Chloroform.............................................................................

17.5

Ethyl chloride and bromide ..............................................

2.6

1 Cd. 8428.

Industrial methylated spirit. Quantities used in the United

Kingdom. Year 1915.16. . cont.

Manufacture or other purpose.

Quantity, in thousands of gallons.

Solid medicinal extracts....................................................................

49.2

Alkaloids and fine chemicals....................................................................

72.0

Embrocations, liniments, and lotions...........................................................

32.7

Surgical dressings......................................................................................

15.2

Capsules and other medicinal appliances....................................................

2.5

Hair washes...............................................................................................

47.7

Cattle medicines......................................................................................

3.6

Plant washes, insecticides, and sheep dips.................................................

17.6

Aniline and other dyes, solids . ...............................................................

0.7

„ ,, ,, ,, solutions.........................................................

4.6

Fireworks and matches....................................................................

4.1

Photographic plates and papers, and other photograplic purposes.................................................................................................

48.9

Steel pens...............................................................................................

2.2

Silk, crape, and embroidery....................................................................

11.7

Artificial flowers, etc.....................................................................

8.4

Rubber.....................................................................................................

1.0

Solidified spirit......................................................................................

27.0

Ships' compasses, spirit levels, etc.............................................................

1.3

Inks

0.8

Collodion..................................................................................................

33.5

Disinfectants............................................................................................

2.2

Dyeing and cleaning operations................................................................

31.3

Textile printing..........................................................................................

3.6

Electro typing and printing....................................................................

1.5

Preservation of specimens in museums and hospitals

4.5

Educational and scientific purposes in colleges and schools

4.2

Analytical and scientific purposes in laboratories of analysts, works chemists, etc..................................................................................

5.6

Used in hospitals, asylums, and infirmaries................................................

72.8

,, Admiralty dockyards and War Office arsenals and workshops.............................................................................................

265.5

Miscellaneous uses...................................................................................

115.4

Total.....

4,082.5

That is, the total number of gallons used was 4,082,500.