SPIRITS, spirits are dealt with elsewhere, particularly under the heading of DISTILLER. Methylated spirits are spirits mixed with some substance or combination of substances (to the satisfaction of the Commissioners of Inland Revenue) in order to render the mixture unfit for use as a beverage. Their manufacture and salf is mainly regulated by the Spirits Act, 1880, though several subsequent customs and excise statutes have some incidental reference to them in connection with the contribution of spirits generally to the public revenue. Methylated spirits are not liable to any excise duty ; and if a rectifier methylates any duty-paid spirits he is allowed a drawback at the rate of the duty chargeable on British spirits of the like strength. But makers of methylated spirits, or " methylators," pay an annual duty of .E10, 10s. ; and retailers a like duty of 10s.
Persons entitled to make and deal in methylated spirits.—Only 66 authorised persons " may lawfully methylate. Such are—(a) distillers, if so authorised by the Commissioners of Inland Revenue ; (b) rectifiers, if so authorised by the Commissioners ; and (c) persons licensed to methylate. An authorised methylator can supply methylated spirits only to--(a) a retailer of methy lated spirits, or (b) a person authorised to receive methylated spirits ; or (c) if the methylator is a distiller, a rectifier authorised to methylate, or a person licensed to methylate. Retailers must be licensed, and they and authorised methylators are the only persons who may lawfully supply methylated spirits. A person " authorised to receive methylated spirits " is one so authorised by the Comtnissioners. He should receive his spirits from an authorised methylator, and it is intended that he should use the spirits he so receives in some art or manufacture he carries on. In fact the authority will not be granted until the applicant has given the prescribed security that he will so use the spirits and for no other purpose, and also that he will observe the law and regulations.
Place of methylation.—Spirits may be methylated in certain places only— either (a) a building or room approved by the Commissioners and entered for the purpose by the methylator ; or (b) a warehouse provided for the purpose by the Commissioners ; or (c) an excise warehouse, with the permission of the Commissioners. When a warehouse is provided by the Commissioners they may charge for warehousing and labour at the rate of one penny per gallon for all spirits methylated or stored therein. Materials for and mode qf methylation.—The following and no other spirits may be used for methyla tion :—(a) Plain spirits of strength not less than 50 per cent. above proof,
and unsweetened foreign spirits of like strength ; (b) ruin of strength, not less than 20 per cent. above proof. The quantity of spirits so used at any one time must not be less than—(a) in the case of British spirits, 450 gallons ; (b) in the case of foreign spirits in an excise warehouse, the contents of the cask in which the spirits are imported. The only substances that can law fully be mixed up with spirits for the purpose of methylation are wood naphtha, or methylic alcohol in the proportion of not less than one-ninth of the bulk in spirits, or some other substance approved for the purpose by the Commissioners. And these substances may, if the Commissioners think fit, be provided by them at the expense of the methylator. Before mixing, the substance is officially examined and approved. Foreign spirits cannot be used until the difference between the customs duty thereon and the excise duty on British spirits has been paid. With respect to the removal of spirits and substances for methylation and the time and mode of methylation the prescribed regulatio»s must be observed, and the prescribed security must be given.
Supply and receipt by authorised methylator.—He cannot supply methylated spirits except in vessels containing not less than five gallons ; and each vessel must be distinctly labelled with the words " methylated spirits," and be accompanied by a permit or similar prescribed document. The sale, delivery, and removal from his premises must be in accordance with the prescribed regulations, and subject to the prescribed security. And every person author ised to receive methylated spirits must, on ordering them, correctly fill up the prescribed form of requisition and counterfoil with the prescribed par ticulars, and send with the requisition a certificate signed by the proper officer that he is a person so authorised, and must keep the counterfoil and produce it on request to any officer. Stork acrount.—An officer keeps a stock account of all spirits computed at proof methylated or received by an author ised methylator. And if the quantity of methylated spirits in the possession of the methylator exceeds by niore than 1 per cent. the quantity which ought by the stock account to be in his possession he will forfeit the whole excess ; if the quantity is less by more than 2 per cent. than the quantity which ought by the stock account to be in his possession he must pay on the whole deficiency the duty payable on British spirits.