Showing 6 items
matching excise duty
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Flagstaff Hill Maritime Museum and Village
Barrel Calipers, Early 20th Century
... excise duty... Parliament at that time. Excise was initially a duty on home produced ...The firm Dring and Fage were active from 1790 to 1940 in London and were manufacturers of hydrometers and mathematical instruments they became established in London in 1790 by John Dring, who was a brass worker and hydrometer maker, and William Fage. Dring and Fage manufactured also saccharometers and other instruments used to measure the strength of alcohol. These instruments were primarily used to calculate excises. They traded at various addresses in London and they were at 56 Stamford St. between 1903 and 1938. By 1850 the company was owned by Edward Hall and Edward Jenkin and in 1940 the company became Dring & Fage Ltd, trading till the 1960s.Historically, gauging has meant measuring a volume, these gauging instruments were used by Customs and Excise and manufacturers for determining the volume and contents of liquid containers. For Customs the determination and collection of duty on imported goods which has had a very long history. Chaucer was a Customs Officer as was his father and grandfather, excise was first officially introduced in 1643, with the aim of maintaining military forces raised by the English Parliament at that time. Excise was initially a duty on home produced alcoholic beverages and soap but being easily applied, spread rapidly to a wide range of goods including imports of varying kinds. The government departments of Customs and Excise merged only in 1909 and it is from around this time that our instrument was made and used. The item demonstrates a long social history of the practice of Government's collecting duty on alcoholic beverages and thereby makes this item historically significant as it was used locally at Port Fairy by the ports Customs agents. Boxwood barrel calipers, wooden slide-rule with right angles at each end and brass fittings used for measuring casks length."Dring & Fage Makers to the Customs" stamped on side.flagstaff hill, warrnambool, shipwrecked coast, flagstaff hill maritime museum, maritime museum, shipwreck coast, flagstaff hill maritime village, great ocean road, customs, long calipers, excise duty, barrel calipers -
Flagstaff Hill Maritime Museum and Village
Instrument - Hydrometer, 1878 to 1930s
... Excise Duty... measurement measuring instrument ullage tool Customs Excise Duty Tax ...This Sikes brass hydrometer was manufactured by the optical and scientific instrument makers Kasner & Moss of 17 Collins Street West, Melbourne, in the latter part of the nineteenth century. The firm adverted hydrometers, as well as optical instruments, as early as August 13th, 1864, in The Age, Melbourne. This hydrometer set was donated to Flagstaff Hill in 1979 by local wine and spirits merchants Lynch Bros of Fairy Street, Warrnambool. Giffen Russell had established the business in 1878, and Harry Lynch took it over in the 1930s, and after he passed away in 1953 Kevin Matthew Lynch became proprietor of K M Lynch Food and Liquor. The business closed in the 2010s. The hydrometer may date back to the establishment of the business in 1878, as Kasner & Moss were selling hydrometers in Melbourne from 1864. Hydrometers were used to measure the density, or relative density, of liquids from the late 1600s. In 1816 Bartholomew Sikes won the competition for the most useful accurate hydrometer. Hydrometers were commonly used by distillers, vintners, and brewers to establish accurate measures of alcohol concentration in their beverages. Following this manufacturing process, government inspectors and excise officers used them to check that the labelled indications of alcohol-proof were correct and that the right amounts of duty were being paid. This hydrometer and its fitted and hinged wooden container show signs of heavy and protracted use in a working environment. Although the instrument has some parts missing and has been recently repaired, the original quality of the inlaid box and the fine engraving on the instrument and the attachable weights, are indications of the hydrometer’s very real value when new. This Sikes hydrometer, bearing the maker's mark of “Kasner & Moss Melbourne” and the registered number “20373”, was presented to the purchasing public as a precision-made instrument designed for professional use. The Sikes hydrometer is of local significance because of its implied association with the alcohol trade in the southwest region of Victoria. It was donated by a family member of Lynch Bros, a local licensed outlet for wines and spirits in the period before the general relaxation of liquor licensing laws in the State of Victoria. It may have belonged to Griffin Russell who established the liquor store in 1878.Hydrometer; original Sikes brass hydrometer in a polished wooden case with an inlaid plaque on the lid. The brass float is a sphere with a thin flat upper stem and a short, lower stem with a bulb-shaped end. The upper stem is engraved scale on both sides with the numbers 1 to 10, and five divisions between each number. There are ten fixed pegs in the base to secure the thick brass horseshoe-shaped, numbered, various-sized weights (20, 30, 40, 80, 90); the free pegs would have originally stored another five weights (10, 50, 60, 70, and 100). The empty compartment in the box suggests another part in the initial set, probably a thermometer. The fitted, fabric-lined box has two brass closures and two brass hinges. The scientific instrument shows signs of heavy use and repairs. The Serial Number on the float matches the Serial Numbers on the weights. The plaque on the lid, the float and the weights have inscriptions. Made by Kasner & Moss, Melbourne. Plaque: “SIKES HYDROMETER / KASNER & MOSS / MELBOURNE” On float's lower stem: “SIKES 20373” On one thin edge of the float's scale, engraved in script “Kasner & Moss” and stamped “MELBOURNE”, and symbol“P” rotated 90 degrees. On the opposite thin edge of the float: “N20.373”, “SIKES”, “I P % II O” (in ornate capitals). Each weight has s unique number, and the same serial number “20373”.flagstaff hill, flagstaff hill maritime museum and village, warrnambool, maritime museum, maritime village, great ocean road, shipwreck coast, sikes hydrometer, scientific instrument, pressure measurement, measuring instrument, ullage tool, customs, excise duty, tax, alcohol content, proof, calibrate, standard weights and measures, tariff, kasner & moss, scientific instrument makers, specific gravity, liquid density, alcohol testing, technology, alcohol measurement, proof spirit, wine and spirits merchants, local business, brass measuring instrument, k m lynch, giffen russell, harry lynch -
Flagstaff Hill Maritime Museum and Village
Instrument - Hydrometer, J Long (Joseph Long), late 19th - early 20th century
... Excise Duty... ullage tool Customs Excise Duty Tax alcohol content proof ...This Sike’s Hydrometer was donated by the Port Fairy Customs Office as it was no longer required by them due to a change in the law. The hydrometer was part of a system for Ullaging or calculating the amount of liquid remaining in a container of liquor such as a barrel, and the amount of alcoholic content in the contents. It can also measure the free space or head space remaining. Hydrometers were used to measure the density, or relative density, of liquids from the late 1600s. In 1816 Bartholomew Sikes won the competition for the most useful accurate hydrometer. Hydrometers were commonly used by distillers, vintners, and brewers to establish accurate measures of alcohol concentration in their beverages. Following this manufacturing process, government inspectors and excise officers used them to check that the labelled indications of alcohol-proof were correct and that the right amounts of duty were being paid.The Sikes hydrometer is of local significance because of its association with the Government's Customs Office in Port Fairy, in the southwest region of Victoria. It is also associated with Bartholomew Sikes, whose design of a hydrometer was chosen in 1816 as being the most useful and accurate hydrometer. The hydrometer has evolved into the digital version available today to measure density of liquids.Sikes Hydrometer and thermometer in a fitted wooden case with crimson lining inside the lid and dark lining in the base. The case has ten vertical pegs to secure the weights. The brass hydrometer has a spherical float and eight thick brass horseshoe-shaped weights. The serial number is on each section of the float and all weights. Both sides of the float’s upper flat stem have a scale from 0-10, with five divisions between each number. The eight weights are numbered from 20 – 90 in increments of 10. The set includes a mercury thermometer mounted on an ivory back plate labelled with Fahrenheit and Centigrade Scales. The Sikes hydrometer set was made by Loftus of London. The hydrometer model is IID 510, Serial Number is 14674, calibrated by Longs, London. All parts of the float and eight weights are inscribed with Serial Number “14674” The float stem is stamped "SIKE'S IID 51o” Calibrator, "LONG LITTLE TOWER ST LONDON" The weights are numbered individually ”20”, “30”, “40”, “50”, “60”, “70”, “80” or “90” Each weight in inscribed; symbol “(J L) [inside an ova, with textured background]” The thermometer inscribed: “LOFTUS OF LONDON”flagstaff hill, warrnambool, shipwrecked coast, flagstaff hill maritime museum, maritime museum, shipwreck coast, flagstaff hill maritime village, great ocean road, measuring instruments, customs tax, weighing instrument, sike’s hydrometer, calibrator long of london, loftus of london instrument maker, loftus, j long, sikes hydrometer, scientific instrument, pressure measurement, measuring instrument, ullage tool, customs, excise duty, tax, alcohol content, proof, calibrate, standard weights and measures, tariff, scientific instrument makers, specific gravity, liquid density, alcohol testing, technology, alcohol measurement, proof spirit, wine and spirits merchants, local business, brass measuring instrument, port fairy, customs office, port fairy customs, joseph long, instrument maker -
Flagstaff Hill Maritime Museum and Village
Head Rod, Dring & Fage, c. 1901
... in Victoria was to calculate the tariff or excise duty payable... in Victoria was to calculate the tariff or excise duty payable ...The Australian Customs Service, Melbourne, donated a set of gauging instruments, and Port Fairy Customs donated another instrument, the Sike’s Hydrometer, to Flagstaff Hill Maritime Village, all of which were no longer required. However these ullaging tools were in use for many years by Customs officials, called Gaugers. Ullaging is a term describing the measurement of the amount of liquid remaining in a container of spirits such as a cask or barrel. It can also measure the free space or head space remaining. The primary role of customs officers in Victoria was to calculate the tariff or excise duty payable on goods imported into Victoria. (Excise duty is a tax on goods produced within a country, and customs duty is imposed on imports.) Customs officers spent a great deal of their time measuring and weighing goods, and then calculating the amount of duty to be paid by the importer. The tariffs for different products varied, and officers consulted published lists. 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 paid varied according to the alcoholic strength of the spirits. Uniform national customs and excise duties were operative in Australia from October 1901. These tools were still being used in Australia in the 1950’s. The Federal Government still imposes excise taxes on goods such as cigarettes, petrol, and alcohol. The rates imposed may change in February and August each year in response to changes in the consumer price index. ULLAGING TOOLS (1) Head Rod - this instrument measures the diameter of the heads (top and bottom ends) of a cask or barrel. The shaped brass pieces on the head rod enable the diameter of a barrel to be measured inside the chimes at the head end. The slide rule could then be used to calculate the internal volume of the barrel. On the reverse side is a set of ullaging scales, used like those on any ullaging rule, to calculate the volume of liquid in a partially filled barrel. (2) Bung Rod – this instrument measures the diameter of a cask or barrel when it is lying on its side. It is a rod that fits into the ‘bung’ hole of a cask and is long enough be extended to reach the opposite side of the cask. The brass sliding pointer can be moved to mark the ‘wet’ line. When the rod is removed the bung measurement can be read from the scale on the rod. (3) Long Calipers - this instrument measures the length of the cask between the heads. It has two rules sliding beside each other, each end having another piece of wood fixed firmly at right angles downwards then turned inwards at the ends so as to reach over the heads of the casks without touching the projecting ends. The centre pieces enable it to extend or contract, changing the distance between the two other parallel sides, the distance they are apart being shown by the rule on the sliding pieces. (4) Cross Calipers – this instrument is used to take the bung diameters of casks, or "the Cross " as it is called. This instrument has two rules sliding beside each other, each end having another piece of wood fixed firmly at right angles downwards, together forming a 3 sides of a rectangle with the centre pieces enabling it to extended or contracted, changing the distance between the two other parallel sides, the distance they are apart being shown by a the rule on the sliding pieces. (5) Sike’s Hydrometer – this instrument is used to gauge the strength of different alcoholic spirits when fitted with the different weights in the set. Every set is individually calibrated to ensure that it meets the exact Standard Weight and Measure compliance, then every piece in that set is stamped with the same number by the Calibrator, to ensure that the measurements are taken using the same hydrometer set. [References: A Handbook of Practical Gauging, Janes Boddely Keene of H.M. Customs, 1861, F. Pitman, London; Customs Act, Volume 2, No. 1, April 1999; Old Customs House website ] Head Rod, ullaging gauge. Long wooden rod made of three joined sections, brass hook on end, sliding centre section with hook, measurements marked along each section as on a slide rule. Used for measuring diameter of heads of casks in order for Customs to calculate excise (tax) on the contentsflagstaff hill, warrnambool, shipwrecked coast, flagstaff hill maritime museum, maritime museum, shipwreck coast, flagstaff hill maritime village, great ocean road, head rod, gauging rod, ullaging rods, measuring instruments, customs tax -
Flagstaff Hill Maritime Museum and Village
Gauging Rod, 1903-1938
... . Excise was initially a duty on home produced alcoholic beverages ...The firm Dring and Fage were active from 1790 to 1940 in London and were manufacturers of hydrometers and mathematical instruments they became established in London in 1790 by John Dring, who was a brass worker and hydrometer maker, and William Fage. Dring and Fage manufactured also saccharometers and other instruments used to measure the strength of alcohol. These instruments were primarily used to calculate excises. They traded at various addresses in London and they were at 56 Stamford St. between 1903 and 1938. By 1850 the company was owned by Edward Hall and Edward Jenkin and in 1940 the company became Dring & Fage Ltd, trading till the 1960s. Historically, gauging has meant measuring a volume, these gauging instruments were used by Customs and Excise and manufacturers for determining the volume and contents of liquid containers. For Customs the determination and collection of duty on imported goods which has had a very long history. Chaucer was a Customs Officer as was his father and grandfather, excise was first officially introduced in 1643, with the aim of maintaining military forces raised by the English Parliament at that time. Excise was initially a duty on home produced alcoholic beverages and soap but being easily applied, spread rapidly to a wide range of goods including imports of varying kinds. The government departments of Customs and Excise merged only in 1909 and it is from around this time that our instrument was made and used. The item demonstrates a long social history of the practice of Government's collecting duty on alcoholic beverages and thereby makes this item historically significant as it was used locally at Port Fairy by the ports Customs agents. Gauging rod or bung rod; ullaging gauge. Long brown wooden gauging rod with brass tips and sliding brass marker. Measurements are marked along the length of the rod. Used for measuring volume of liquor in casks in order for Customs to calculate excise (tax) on the contents. Made by Dring & Fage, London.Engraved “Dring & Fage 56 Stamford St London flagstaff hill, warrnambool, shipwrecked coast, flagstaff hill maritime museum, maritime museum, shipwreck coast, flagstaff hill maritime village, great ocean road, gauging rod, ullaging rods, measuring instruments, customs tax, dring & fage, alcohol measurement -
Bendigo Military Museum
Souvenir - TRENCH ART
Part of the Cooper Collection. "John Percy VERCOE", No. 2530, enlisted 18/5/16 in 5th Reinforcements, 60 BN. Aged 30 years. Embarked for England 25/9/1916, embarked for France 4/2/1917, WIA 26/4/1918. GSW to left eye, severe. Left eye excised England 30/4/1918. RTA 23/9/1918. Discharged from the AIF 4/1/1919. Passed away 30/12/1925. John received a Congratulatory card from MAJ.General J.H. Hobbs, K.C.B, V.D. Commanding 5th Aust. Division - for bravery and devotion to duty in dressing and carrying wounded to the Regt. Aid Post during a counter attack on Villers Brettoneux on the night of 24/25th April 1918.Brass map of Australia fashioned into a bracelet. Band is secured with a clip. Owners details engraved on the map.Engraved in the face of the map: 'No.2530, PTE J.P. VERCOE, 60TH BATT, AIF, 1916.cooper collection, trench art, john p. vercoe