It is shown how surface films and birefringence in the end windows of the sample cell can affect the accuracy of polarimetric measurements. Unless the precautions described are taken, these effects may easily result in errors of a few millidegrees. The way in which residual birefringence in the optical components of the polarimeter can amplify the effect of sample birefringence is also discussed. Theoretical expressions for these errors in terms of sample and polarimeter birefringences are given, calculated values agreeing well with experimental measurements.
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R. J. King (1966) studied this question.