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18

is

22s.

Qd.

;

and

the

cost

at

this

time

of

good

fail-

Brandy

from

4*.

Qd.

to

5s.

per

gallon,

indepen-

dently

of

the

usual

reckoning

of

lOd.

per

gallon

as

interest

on

duty

:

for

example

L.

s.

d.

L.

s.

d.

Duty

.

126

Duty

.

126

Cost

.

046

Cost

.

050

Advanceof

money

10

Advance

of

money

10

1

7

10

per

gal.

184

per

gal.

Thus,

then,

the

first

costs

27s.

\0d.

per

gallon,

the

latter

28s.

4d.;

to

which,

if

we

add

the

expence

of

cartage,

servants'

wages,

waste

of

strength,

&c.

(but

without

any

allowance

for

the

trifling

charges

of

advertising,

&c.)

as at

8e?.

per

gallon,

it

renders

the

average

cost

28*.

Qd.

and

29s.

per

gallon.

The

prices

at

which

this

is

sold

by

the equitable

Wine

Merchant

to

his

private

customers

is

at

an

advance

of

from

3s.

to

4s.

6d.

per

gallon

;

on

which

he

has

to

give

six,

twelve,

and,

in

many

instances,

since,

when

in

town,

I

sent

my

servant

to

purchase

a

bottle

of

brandy and

rum,

at

one

of

our

largest

Advertising

and

Placarding

Gin-shops,

by

way

of

experiment.

On

trying

their

relative

strength,

I

found

the

Rum

thirty-two

per

cent,

underproof,

the

Brandy

I

supposed

about

twenty-eight

or

thirty

per

cent,

under;

but

as

the

latter

had

been

sweetened,

which

prevents

its

being

proved

by

the

hydrometer,

I

was

obliged

to

decide

by

comparing

its

apparent

strength

with

that

of

the

Rum.

The

taste

of

both,

however,

was

so

filled

up

with

artificial

heat

and

flavor,

that

it

would

be

a

difficult

matter

for

any

one

unacquainted

with

the

se-

cret to

tell,

by

the

palate,

whether

or

no,

either

of

them

were

not

considerably

stronger.