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.