[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR30.63]

[Page 723-724]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 30--GAUGING MANUAL--Table of Contents
 
                      Subpart E--Prescribed Tables
 
Sec. 30.63  Table 3, for determining the number of proof gallons from the weight and proof of spirituous liquor.

    When the weight or proof of a quantity of distilled spirits is not 
found in Table 2, the proof gallons may be ascertained from Table 3. The 
wine gallons (at 60 degrees Fahrenheit) may be ascertained by dividing 
the proof gallons by the proof.

    Example. A tank car of spirits of 190 degrees of proof weighed 
60,378 pounds net. We find--

------------------------------------------------------------------------
                                                                 Proof
                                                                gallons
------------------------------------------------------------------------
60,000 pounds equal to.......................................   16,778.4
300 pounds equal to..........................................       83.9
70 pounds equal to...........................................       19.6
8 pounds equal to............................................        2.2
                                                              ----------
      Total..................................................   16,884.1
------------------------------------------------------------------------


That is, the total weight of 60,378 pounds of spirits at 190 proof is 
equal to 16,884.1 proof gallons. The equivalent gallonage for 70 pounds 
is found from the column 700 pounds by moving the decimal point one 
place to the left; that for 8 pounds from the column 800 pounds by 
moving the decimal point two places to the left.
    Example. A package of spirits at 86 proof weighed 321\1/2\ pounds 
net. We find--

------------------------------------------------------------------------
                                                                 Proof
                                                                gallons
------------------------------------------------------------------------
300 pounds equal to..........................................       32.7
20 pounds equal to...........................................        2.2
1 pound equal to.............................................         .1
\1/2\ pound equal to.........................................         .1
                                                              ----------
      Total..................................................       35.1
------------------------------------------------------------------------


That is, 321\1/2\ pounds of spirits at 86 proof is equal to 35.1 proof 
gallons. The equivalent gallonage for 20 pounds is found from the column 
200 pounds by moving the decimal point

[[Page 724]]

one place to the left; that for 1 pound from the column 100 pounds by 
moving the decimal point two places to the left; that for the \1/2\ 
pound from the column 500 pounds by moving the decimal point three 
places to the left.


Fractional gallons beyond the first decimal ascertained through use of 
this table will be dropped if less than 0.05 or will be added as 0.1 if 
0.05 or more. The wine gallons (at 60 degrees Fahrenheit) may be 
determined by dividing the proof gallons by the proof. For example: 35.1 
divided by 0.86 equals 40.8 wine gallons.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended (26 U.S.C.5204))