No. 1 Example.
Gross and tare can be put at any figures as to pounds. It will always come out the same. Say, therefore,
| lbs. | oz. | ||
| Gross | 132 | 15 | actual weights taken at Custom House. |
| Tare (deducted) | 37 | 1 | |
| Actual Tea in chest | 95 | 14 |
By rule quoted the gross and tare weights are set down at Custom House—
| lbs. | ||
| Gross | 132 | |
| Tare (deducted) | 38 | |
| Actual Tea thus paid for = | 94 | pounds—on which duty is also paid. Therefore the loss on the chest is 1 pound 14 ounces. |
The least loss that can take place (when ounces occur in gross and tare) is 2 ounces. To insure this the gross must be 1 ounce more than the pound, and the tare 1 ounce below.