- Register of spirit received into, reduced or blended in and issued from each vat or store cask - A separate register of suitable size must be kept for each vat or store cask and a separate line must be taken for each transaction in vat. Before and after any operation, the contents of the vat or cask must be gauged and proved and any deficiency be duly entered in the proper column. In racking from a gauged vessel some loss will probably be found to have occurred.