charged
as
well
on
the
overproof;
the
expenses
may
be
reckoned
at
3d.
per
gallon.
An
example,
therefore,
of
the
cost
at
proof
of
100
gallons
of
Leeward
Island
Rum
at
ten
per
cent,
overproof,
and
examples
also
of
the
various
prices to
which
it
may
be
further
reduced,
are
given
as
follows
:
Example
1
100
Gallons
of
Lee-
s.
d.
L.
s.
d.
ward
Island
Rum,
at
1
9
per
gal.
8
15
Duty
on
100
gals.
-
8
6
-
,
42
10
*10
Gals,
of
overproof-
8
6
-
450
Expenses
on
100
gals.
.....
03
-
1
5
*
For
10
gals,
of
overproof,
wate
S
r
a
are
HO
Gallons
of
proof
Rum,
to
cost)
56
15
put
into
the
/
10s.
3|rf.
T
3
y
per gallon
.
A
20
cask,
which
I
-
thus
makes
110)1135(10.3f
t
\
up
.
.
/
gals.
110
per
gal.
35
110)420(3
330
~90~
4
110)360(J
330
~30