508 THE DISTILLING INDUSTRY IN IRELAND. 



strength called proof* as denoted by Sike's Hydrometer. The principle 

 followed, as already indicated, is to prescribe the course of manufacture and 

 to establish such a system of checks and charges as shall render it impracti- 

 cable for the distiller to abstract any spirits during the process of manu- 

 facture without the knowledge of the Inland Revenue officers. The distiller 

 has to apprise the officers of the quantity and gravity of the worts collected 

 in the fermenting vessel, and the wort is followed step by step 

 until it is distilled into spirits. There are three methods by 

 v/hich the duty is charged : first upon the wash made in the distillery, one 

 gallon of proof spirits being charged for every lOO gallons of worts for 

 every five degrees of gravity attenuated ; secondly, from the quantity of 

 proof spirits calculated to be present in the low wines after deducting 

 an allowance of 5 per cent, for waste occurring in re-distillation ; and 

 thirdly from the quantity of proof spirits contained in the spirits and feints 

 produced from the distillation of the low wines. The distiller is charged 

 with duty on the greatest quantity arising from any one of these three 

 methods of charge. Only the first and third of these methods are applicable 

 in most distilleries, as the second can be carried out only where preference 

 is still given to the older methods of collecting all the low wines from a 

 given quantity of wash before re-distilling any of them. The third method 

 is generally considered to be the fairest, and it is almost invariably the one 

 which determines the actual charge, as it is almost always the highest of 

 the three. The first, or the attenuation method acts as a valuable check in 

 comparing the brewing operation with the distilling operation, and of 

 tracing discrepancies in either. The distiller is not compelled to pay the 

 duty on his spirits immediately after they are manufactured ; he can deposit 

 them in bond, and defer paying the duty until he takes the spirits out of the 

 warehouse for consumption, watching the market for a convenient time and 

 ■opportunity to dispose of them to the best advantage. 



The Consumption of Whiskey. 



The amount of spirits consumed in Ireland is very different from 

 the quantity distilled and from the quantity upon which duty was paid 

 in any one year. Irish whiskey has of course a world-wide reputation, 

 and large quantities are exported to Great Britain, the Colonies, and Foreign 

 Countries. Thus last year, over half the whiskey upon which duty was paid 

 in Ireland was exported and, indeed, more was sent to England alone than 

 was consumed in Ireland. No very accurate calculation can be made as 

 to the quantity of spirits consumed in Ireland, during the eighteenth century, 

 per head of population. In i/Qi, when the population was about 4,200,000 

 it v/as stated in the Irish Parliament, as has been already mentioned in 

 the preceding article, that duty was paid on over 3,400,000 gallons of 

 spirits, whilst over 1,000,000 gallons were imported, so that the amount 



* The term "proof" is used to express the strength of the spirit, and has come into 

 general use in consequence of the Excise authorities adopting it as the standard. According 

 to the Act of ParUament, proof spirit has a specific gravity of 0923077 at 51° F., and at this 

 temperature 13 parts of it weigh exactly the same as 12 parts of pure water. When spirit is 

 said to be 30 per cent, above proof, it means that 100 parts of this spirit and 30 parts water will 

 yield 130 parts of proof spirits; and when spirit is said to be 30 per cent, under proof, it 

 means that 100 parts of this spirit contains 100 minus 30, or 70 parts of proof spirit. 



