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
haling18
________
$ 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 100gallons 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 33-⅓ gallonsto the barrel, estimating thebarrel at 7s and 6d, is$ 150
This quantity of whiskey, when reduced to proof, is4,100 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 monthsand three weeks, but we will say 10 months, sustaining a loss of twomonths in the year
3d item of loss. Hire of distiller for 2 months at $1224 00
4th do. Rent of distillery do. at £15 per annum.6 66
5th do. One sixth of the wood consumed, (at the rate of100 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.

ART. IV.

Distilling of Buckwheat.

Buckwheat is an unprofitable grain for the distillers when distilled by itself, but when mixed with rye, it will yield nearly as much as rye; but I would by no means recommend the use of it when it can be avoided. Tho' sometimes necessity requires that a distiller should mash it for a day or two, when any thing is the matter, or that grain cannot be procured. In such event, the directions for distilling rye, or rye and corn may be followed, but it requires a much larger quantity of boiling water and if distilled by itself; it is necessary some wheat bran be mixed with it to raise it to the top of the hogshead: but by no means use buckwheat meal in making yeast.

ART. V.