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.

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;