Measurement

Calculating the duty payable on a barrel of brandy was a detailed task. The gauger had to measure the barrel to determine its volume. Barrels were irregular in shape, and finding the volume required several measurements and checking tables of figures.

Alcoholic content was then measured with a hydrometer. The duty varied according to the alcoholic strength of the spirits. Imported spirits attracted a duty of 12 shillings per gallon; more if the spirits were above 'proof'.