27 C.F.R. § 30.63 Table 3, for determining the number of proof gallons from the weight and proof of spirituous liquor.
Title 27 - Alcohol, Tobacco Products and Firearms
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—
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 That is, 321 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))
Title 27: Alcohol, Tobacco and Firearms
PART 30—GAUGING MANUAL
Subpart E—Prescribed Tables
§ 30.63 Table 3, for determining the number of proof gallons from the weight and proof of spirituous liquor.
------------------------------------------------------------------------ Proof gallons------------------------------------------------------------------------60,000 pounds equal to....................................... 16,778.4300 pounds equal to.......................................... 83.970 pounds equal to........................................... 19.68 pounds equal to............................................ 2.2 ---------- Total.................................................. 16,884.1------------------------------------------------------------------------
------------------------------------------------------------------------ Proof gallons------------------------------------------------------------------------300 pounds equal to.......................................... 32.720 pounds equal to........................................... 2.21 pound equal to............................................. .1\1/2\ pound equal to......................................... .1 ---------- Total.................................................. 35.1------------------------------------------------------------------------
