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may be)  from leakage or into small casks loss or waste.  Taps coopering marking casks samples stillage suitable to carry casks & many trifling matters connected with cellarage. Correspondence (occasional shipping) Postage & such matters attendant on office business -- The item of cartage I do not enumerate above.  At times this cannot be charged in making a sale. -
"Wine bottled" -- The only reasonable plan to adopt is the one suggested by you.  "Sold on joint account"  This branch of the Trade.  We cannot anticipate for some time to come to be a wholesale business (orders for 50 to 100 Doz bottled wine in Case at once) The charges are numerous in this dept. Wine bottles, wax. corks, fuel, candles, straw packing labour on the above.  Wax seals etc. cartage on delivery  offices expenses stationary viz receipts cards making out & collecting a/cs other charges of office, (& bins for wine)
Question of rent.  Wine in wood.
Either a sum per annum, or per cask per week.

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