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It seems now very plain, that if 23 pints of leys, as above, produce of neat profit 2s. 1½d.; that 256 pints, the whole produce of the quarter hundred of ashes, will be 23s. 2¼d. or at the rate of L. 4, 12s, 9d. per cwt.; and as more of the weak leys were still to run, the profit, of course, must have been something more. I proceeded in this experiment no further with the remainder of the leys, which must, if used, have also necessarily been productive, as above mentioned, of more profit. Upon the whole, I find by calculation, that the cwt. of soap, including materials, duty, fire, &c. will cost the manufacturer L. 3, 1s. 4d., or L. 61, 6s. 8d. per tun of 20 cwt. for white soap, which will appear evident by the following statement: