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54

conduct

it

on

a

fair

and

equitable

basis,

whether

with

regard

to

the

Revenue

or

the

Public

;

whilst

the

person

who

is

possessed

of

a

Wholesale

License,

united

with

his

Retail

one,

is

enabled

to

impose

on

both

with

impunity

;

his

wholesale

stock

being

taken

as

connected

with

his

retail

trade,

and

on

a

principle

totally

different,

to

that

arranged

for

those

who

belong

to

the

other

class.

To

enable

my

Readers

thoroughly

to

compre-

hend

this

difference,

it

may

be

necessary

to

explain

it

in

a

technical

way,

as

more

clearly

elucidating

the

extensive

latitude

afforded,

where

the

whole-

sale

and

retail

businesses

are

conducted

on

one,

and

the

same

premises.

Of

a

Wholesale

Dealer's

stock

(who

is

exclu-

sively

such),

an

account

is

taken

in

what

is

techni-

cally

termed

Proof

Spirit

t

which

is

thus:

The

separate

per

centages

of

spirit

contained

in

his

Brandy,

Rum,

Gin,

&c.

is

ascertained

by

means

of

the

hydrometer,

and

is

equalized

so as

to

appear

a

whole

quantity,

under

each

particular

head,

ac-

cording

to

its

sort

\

whatever

is

brought

into

stock

of

spirits,

the

permit

must

either

specify

the

per

centage

of

strength

of

the

article,

and

the

quantity,

or

only

the

total

quantum

of

Proof

Spirits,

which

is

contained

in

the

bulk

of

the

goods

protected

by

it;

and

in

sending

out

Spirits,

the

Dealer

is

obliged

also

to

express,

on

his

request

note,

what

per

centage

of

strength

the

liquor

is

of,

before

he

can

obtain

the

permit.

On

the

Exciseman's

attending

to

take

the