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110

of

a

profit

of

42*.

per

dozen,

that

being

the

dif-

ference

between

the

cost

price

of

21*.

per

dozen

and

one

of

those

at

which

it

is

advertised,

viz.

63*.

per

dozen.

The

lowest

price

of

the

middling*

and

drinkable

quality

of

Champagnes,

in

the

London

Docks,

and

of the

next

class

to

that

used

for

the

purpose

I

have

just

mentioned,

is

about

13

guineas

per

case

of

six

dozens,

which,

with

the

duty

and

other

charges,

amounting

to

19*.

per

dozen

more,

renders

the

total

cost

of

it,

at 64*.

3d.

per

dozen.

How

they

can,

therefore,

advertise

a

Wine,

as

the

primest

Champagne,

at

60*.

;

63*.

;

and

65*.

per

dozen,

the

following

Example,

which

applies

to

any

quantity,

however

large,

though

confined

to

six

dozens,

for

the

sake

of

conciseness,

will

clearly

elucidate: