A new, improved photomultiplier has been incorporated and a more efficient active guard installed in a single photomultiplier liquid scintillation counter. A special quartz vial was designed to improve the photoelectron cathode index (photoelectrons/keV), and thus, to reduce background. Four photomultipliers were installed so that four samples can be counted simultaneously. The measurements presented here cover background spectra and counting efficiency obtained under various conditions in the laboratory. These measurements and derived parameters, such as the figure of merit (E2/B) and the factor of merit (S/√B), are used to evaluate the system performance. Also presented are the results of measurements on the cathode index and further background spectra, obtained at an underground site.