N.Y. General Business Law § 300: Standard of domestic distilled spirits

§ 300. Standard of domestic distilled spirits. Domestic distilled

spirits, at a temperature of sixty degrees Fahrenheit, which have a

specific gravity of nine thousand three hundred and thirty-five as

compared with the gravity of pure distilled water at the same

temperature estimated at ten thousand, shall be deemed first proof.

The strength of any such spirits below or above first proof shall be

calculated decimally, or by the percentage in reference to such

standard, and shall be denoted as so many per centum below or above

first proof as the actual difference in strength shall be.