Gauge rule (1 of 2)

This excise officer's wooden gauge rule was made in the 18th century, probably in London. It is unsigned. The design is version of that proposed by Thomas Everard in 1683, modified by Charles Leadbetter in 1739. It is used to calculate excise duty on alcohol.

The rule is two feet long. This face shows square and cubes roots for gauging the contents of casks. There are points marked 'W.G.' [Wine Gallon], 'A.G. [Ale Gallon] and M.R., for the gauge point for a Malt Bushel in round measure. By a Statute of Henry VIII, the dimensions of London casks were established, and the coopers dared not construct them otherwise, or be penalised 3s 4d (17p, but actually more in real terms) for every offence.

In brewing and distilling, it was necessary for excise officers to work out the tax due from the volume of barley malted and from amounts of liquor held in casks. Calculation of the total and partial content (or ullage) of casks was aided by specially designed slide rules such as this one.

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