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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