56
per
gallon,
for
every
gallon
of
such
excess:
and
if
there
be
any
decrease
in
such
slock,
not
duly
ac-
counted
for
by
the
spirits
sent
out
with
permit,
and
exceeding
Jive
per
centum
on
the
balance
or
stock
left
on
hand
at
the
last
preceding
account,
together
with
the
quantity
since
lawfully
received,
the
Wholesale
Dealer
in
whose
stock
such
decrease
is
found
shall
forfeit
and
lose
the
sum
of
twenty
shil-
lings
per
gallon,
for
every
gallon
of
such
defi-
ciency.
1
Thus
we
see
that
a
Wholesale
Dealer's
chance
of
defrauding
the
public,
with
respect
to
deteriorated
Spirits,
is
a
very
slender
one
indeed;
because,
should
he
either
wilfully,
or
in
error,
state
the
strengths
on
his
permits,
for
the
goods
he
may
send
out,
at
a
higher
rate
than
is
correct,
an
increase
to
the
same
amount,
as
occasioned
by
such
errors,
is
sure
to
be
found
in
his
stock,
by
the
officer
on
the
next
survey
;
or,
if
at
a
less
rate,
or
any
accident
occurs,
by
which
a
portion
of
Spirit
is
lost,
a
de-
crease
would
appear
in
the
same
manner,
for
which,
we
perceive,
on
reference
to
the
Act,
the
dealer
is
as
liable
to
punishment
as
though
he
had
obtained
an
increase
by
receiving
into
his
stock a
quantity
of
smuggled
goods.
A
Retailer's
stock
(although
a
wholesale
business
may
be
supplied
from
it,
and
conducted
on
one,
and
the
same
premises),
receives
no
difference
in
the
mode
of
its
survey
from
that
of
a
person
who
is
entirely
or
exclusively
a
retail
dealer,
The
techni-