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Such families, therefore, must drink their beer at least nine or ten shillings a-barrel cheaper than any liquor of the same quality can be drank by the common people, to whom it is everywhere more convenient to buy their beer, by little and little, from the brewery or the ale-house.

It is not, indeed, very common to distil for private use, though it is done sometimes. But in the country, many middling and almost all rich and great families, brew their own beer. Their strong beer, therefore, costs them eight shillings a-barrel less than it costs the common brewer, who must have his profit upon the tax, as well as upon all the other expense which he advances.

Flour was as much as eighty-five dollars a-barrel, and everything in the way of provisions was in the same proportion. They purchased a stock of flour, and, packing their horses, moved off the same day.

Bounty on each barrel brought in by the busses, as above £ 0 12 From which deduct 1s. a-barrel, paid at the time they are entered for home consumption 0 1 0 £ 0 11

In the porter brewery of London, a quarter of malt is commonly brewed into more than two barrels and a-half, sometimes into three barrels of porter. The different taxes upon malt amount to six shillings a-quarter; those upon strong ale and beer to eight shillings a-barrel.

Here's the tariff at Sailor's Bar and other Bars: "Flour, 100 dollars a-barrel, worth in San Francisco 11 to 12 dollars; molasses, 6 dollars a-gallon; pork, 1 dollar per pound; ham, 1 dollar 25 cents per pound; tea at one place, 1 dollar per pound, but at another, 4 dollars; sugar, 2 dollars per pound; beans, 1 dollar per pound; picks, 6 dollars; and shovels, 2 dollars each.

This is not the case with Captain Sutter, who was carefully gathering his wheat, estimated at 40,000 bushels. Flour is already worth, at Sutter's, 36 dollars a-barrel, and will soon be 50.

The different taxes upon small beer amount to one shilling and fourpence a-barrel. In the country brewery, therefore, the different taxes upon malt, beer, and ale, seldom amount to less than twenty-three shillings and fourpence, frequently to twenty-six shillings, upon the produce of a quarter of malt.