The still having been procured, the materials from which the spirit is extracted must be obtained. Malt is, of course, the most important item, but in past times was very difficult to procure, as part of the excise officer’s labours, until the repeal of the malt tax, was to prevent its preparation in corn-mills, so that the still-owner had frequently to choose between making it for himself with imperfect appliances, or using an inferior substitute. This was either ordinary grain or treacle, generally the latter, from its portability, and the quickness with which it could be prepared. Indeed, the extra sale of treacle in particular districts has been a very trustworthy indication of the quantity of spirits being manufactured. In one village where some years ago the average sale was three casks a week, the present consumption is not more than one every two months. But perhaps this may result as much from the repeal of the malt tax as the decline in illicit distillation. The malt or treacle is laid down in water somewhat under boiling-point, and allowed to remain there until it has attained to the consistence of thin water-gruel. It is now ready for fermentation, which is effected by means of yeast; and when this process is complete, the mixture is called ‘wash,’ and is now ready for distillation. The still is now filled with wash, and a gentle heat applied, vaporising the alcohol, which passes through the still-head, and is cooled back to its liquid form in the worm, at the lower end of which it is received by pans, crocks, ‘piggins,’ or indeed any vessel which will hold it. From these receptacles it is put into jars or casks—more commonly five-gallon ‘kegs’—and conveyed to a place of safety. When all the wash has been distilled, the articles employed are carefully hidden, a favourite place for the still and worm being under water in the neighbouring stream. Then nothing remains but the distribution of the spirits in such a manner as to realise a handsome profit. This is an operation demanding all the craft of the distiller. To dispose of it to his immediate neighbours would be to disclose his secret, and they would either demand the poteen for nothing, or denounce him if he refused to give it. It must therefore be conveyed to a distance, and sold to some publican at such a price as will amply compensate both parties for their risk. As the publican must keep a record of all the spirits he receives, he incurs the danger of having material on his premises which is not entered in his stock-book; as a rule, therefore, the poteen is mixed with whisky resembling it in flavour, and the blend sold as the original.