No. 205/1937:

STRENGTH AND WEIGHT OF SPIRITS ASCERTAINMENT REGULATIONS, 1937.

STRENGTH AND WEIGHT OF SPIRITS ASCERTAINMENT REGULATIONS, 1937.

SPIRITS.

WHEREAS by virtue of Section 4 of the Finance Act, 1907, and the Revenue Commissioners Order, 1923, the Revenue Commissioners are empowered to make the regulations hereinafter contained :

NOW, THE REVENUE COMMISSIONERS, in exercise of the powers conferred on them in manner aforesaid, and of every and any other power them in this behalf enabling, do hereby make the following regulations, that is to say :—

1. The following means may be used for the purpose of ascertaining the strength of spirits :—

Where by reason of the high temperature or strength of spirits the strength of the spirits cannot be ascertained by means of Sikes's Hydrometer, the strength may be ascertained by means of a further supplemental hydrometer (to be called Sikes's B. Hydrometer) a specimen of which, numbered 8058, has been deposited in the Office of the Minister for Finance, and—

(a) Where Sikes's B. Hydrometer is used with its poise attached, by means of the use of the supplemental table applicable to Sikes's A. Hydrometer, an original copy of which, marked Table II (Spirits), has been signed by one of the Revenue Commissioners and deposited in the Office of the Minister for Finance.

(b) Where Sikes's B. Hydrometer is used without poise, by means of the use of the further supplemental table, an original copy of which marked Table V (Spirits) has been signed by one of the Revenue Commissioners and deposited in the Office of the Minister for Finance.

2. The following means may be used for the purpose of ascertaining the weight of spirits :—

Where by reason of the high temperature or strength of spirits the strength of the spirits is ascertained under Regulation (1), Section one hundred and fourteen of the Spirits Act, 1880, shall be construed as if for a reference to the table therein mentioned there were substituted :—

(a) Where Sikes's B. Hydrometer is used with its poise attached, a reference to the Table IV mentioned in sub-section three of Section nineteen of the Finance (No. 2) Act, 1915.

( b ) Where Sikes's B. Hydrometer is used without poise a reference to the Table, an original copy of which marked Table VI, has been signed by one of the Revenue Commissioners and deposited in the Office of the Minister for Finance,

and as if any reference to casks included a reference to other receptacles.

3. (1) These Regulations may be cited as the Strength and Weight of Spirits Ascertainment Regulations, 1937, and shall come into force on the 30th day of June, 1937.

(2) The Interpretation Act, 1889, shall apply to the interpretation of these Regulations in like manner as that Act applies to the interpretation of an Act of the Oireachtas passed before the 1st day of January, 1924.

By Order of the Revenue Commissioners.

M.V. NOLAN.

DUBLIN CASTLE.

Dated the 30th day of June, 1937.