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Gauge rule (2 of 2)

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probably made in London

Gauge rule (2 of 2)
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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 the proportions for gauging malt; 'M.B.' [Malt Bushel]; 'A' [Ale gallon], 'W' [Wine gallon], and 'M.D.' [Malt Depth]. The edge scales are for calculating cask size varieties.

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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