| 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.
No. 2 Example.
Say any figures in pounds.
| lbs. | oz. | ||
| Gross | 133 | 1 | actual weights taken at Custom House. |
| Tare (deducted) | 36 | 15 | |
| Actual Tea in chest | 96 | 2 |
But again, by rule quoted, it is written by Customs—
| lbs. | ||
| Gross | 133 | |
| Tare (deducted) | 37 | |
| Actual Tea paid for | 96 | pounds, on which duty is also paid. |
Therefore the loss on chest is 2 ounces only.
Now did weights turn out the same in London that they were on the garden, we could, by doing as in last example, insure only the above trifling 2 ounce loss. But it is not so. The wood dries and thus makes both the gross and tare less. The loss then comes out anything between 2 ounces and 1 pound 14 ounces.