> carriage of feints or water, but the loss in the casks, which tho' small

apparently at first view, yet if nicely attended to, will amount in the

course of the year to a sum of moment to every distiller or proprietor.

To convey my ideas, or render a more compleat exposition of my

impressions as to the actual loss on one waggon load (predicated on a

distance of seventy miles land carriage) of first proof whiskey, and

that nine degrees under proof. I give the following statement.



300 gallons good first proof

whiskey at 50 cents, $ 150

haling at six cents, 18



$ 132 00



300 gallons whiskey nine

degrees under proof at 41

cents, $ 123

haling 18



$ 105 00



difference $ 27 00



This difference of twenty-seven dollars in favor of the distiller, who

sends first proof whiskey, is not the only advantage, but he saves in

barrels or casks, what will contain fifty four gallons, nearly two

barrels; which together with the time saved, or gained in running good

whiskey only, of filling and measuring it out, loading, &c. will leave

an advantage of I presume, three dollars in each load. Or to verify

more satisfactorily, and I hope my readers will not think me too prolix,

as economy cannot be too much attended to in this business, I add a

statement predicated on a year's work, and on the foregoing principles:



The distiller of weak whiskey, in twelve months,

or one year, distils at the rate of 100 gallons

per week, or say in the year, he prepares for a market

at the above distance, 5000 gallons,

which ought to command $ 2,500



But he sustains a loss or deduction of 9 cents, 450



Then the first loss may safely be computed at $ 450



150 empty barrels necessary to contain 5000 gallons,

at 33-1/3 gallons to the barrel, estimating the barrel

at 7s and 6d, is $ 150



This quantity of whiskey, when reduced to proof, is

4,100 gals. which would have occupied only 123 barrels, 123



-------

27



Then the second loss may be estimated at $ 27



He ought to have made this quantity of 4100

gallons in nine months and three weeks, but we will say

10 months, sustaining a loss of two months in the year.



3d item of loss. Hire of distiller for 2 months at $12 24 00



4th do. Rent of distillery do. at L15 per annum. 6 66



5th do. One sixth of the wood consumed, (at the rate of

100 cords per annum,) 16 cords, 20 00



6th do. One sixth of the Malt, do. say 90 bushels, 90 00



7th do. Is the wear and tear of stills, vessels, &c.

12 34

-------

$ 630



Showing hereby a total annual loss to the careless distiller, of six

hundred and thirty dollars, and a weekly loss of twelve dollars and

three cents in the whiskey of nine degrees below proof--our ninth part

of which is seventy dollars, which is the sum of loss sustained on each

degree in this quantity of whiskey.



The foregoing I flatter myself will not only show the necessity of care,

cleanliness, industry and judgment, in the business of distilling; a

business professed to be known, by almost every body--but in reality

quite a science, and so abstruse as to be but too imperfectly

understood; and moreover, the value of time, so inestimable in itself,

the economy of which is so rarely attended to.