This table is prescribed for use in correcting spirits to volume at 60 degrees Fahrenheit. To do this, multiply the wine gallons of spirits which it is desired to correct to volume at 60 degrees Fahrenheit by the factor shown in the table at the percent of proof and temperature of the spirits. The product will be the corrected gallonage at 60 degrees Fahrenheit. This table is also prescribed for use in ascertaining the true capacity of containers where the wine gallon contents at 60 degrees Fahrenheit have been determined by weight in accordance with Tables 2, 3, 4, or 5. This is accomplished by dividing the wine gallons at 60 degrees Fahrenheit by the factor shown in the table at the percent of proof and temperature of the spirits. The quotient will be the true capacity of the container.
1,000 × 0.991 equals 991 wine gallons, the corrected gallonage at 60 degrees Fahrenheit.
55.1 divided by 0.991 equals 55.6 wine gallons, the true capacity of the container when filled with spirits of 60 degrees temperature.
It will be noted the table is prepared in multiples of 5 percent of proof and 2 degrees temperature. Where the spirits to be corrected are of an odd temperature, one-half of the difference, if any, between the factors for the next higher and lower temperature, should be added to the factor for the next higher temperature.
1.006 (50°)−1.005 (52°) = 0.001 divided by 2 = 0.0005
0.0005 + 1.005 = 1.0055 correction factor at 51 °F.
1.005 (52°) − 1.003 (54°) = 0.002 divided by 2 = 0.001
0.001 + 1.003 = 1.004 correction factor at 53 °F.
Where the percent of proof is other than a multiple of five, the difference, if any, between the factors for the next higher and lower proofs should be divided by five and multiplied by the degrees of proof beyond the next lower proof, and the fractional product so obtained should be added to the factor for the next lower proof (if the temperature is above 60 degrees Fahrenheit, the fractional product so obtained must be subtracted from the factor for next lower proof), or if it is also necessary to correct the factor because of odd temperature, to the temperature corrected factor for the next lower proof.
1.006 (46°) − 1.005 (48°) = 0.001 divided by 2 = 0.0005
0.0005 + 1.005 = 1.0055 corrected factor at 47 °F.
1.007 (115 proof) − 1.006 (110 proof) = 0.001
0.001 divided by 5 = 0.0002 (for each percent of proof) × 2 (for 112 proof) = 0.0001
0.0004 = 1.0055 (corrected factor at 47 °F.) = 1.0059 correction factor to be used for 112 proof at 47 °F
0.986 (92°) − 0.985 (94°) = 0.001 divided by 2 = 0.0005
0.0005 + 0.985 = 0.9855 corrected factor at 93 °F.
0.986 (95 proof)−0.985 (100 proof) = 0.001
0.001 divided by 5 = 0.0002 (for each percent of proof) × 2 (for 97 proof) = 0.0004
0.9855 (corrected factor at 93 °F.) = 0.0005 = 0.9851 correction factor to be used for 97 proof at 93 °F.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended (26 U.S.C. 5204))