Grains yield two kinds of vinous liquors, of which the distiller makes spirit, and the brewer a sort of wine, called _beer_. From a comparison of the processes employed to obtain these two results, it will be found that the brewer's art has attained a higher degree of perfection than that of the distiller. They both have for their object to obtain a vinous liquor; but that of the brewer is, in reality, a sort of wine to which he gives, at pleasure, different degrees of strength; while that of the distiller is scarcely vinous, and cannot be made richer. I will give a succinct exposition of their two processes in order that they may be compared. OF THE ART OF BREWING. The art of brewing consists: 1st. In the sprouting of a proportion of grain, chiefly barley. This operation converts into a saccharine matter, the elements of that same substance already existing in grains. 2dly. In preparing the _wort_. For that operation, the grain, having been previously ground, is put into a vat, which is half filled up with water; the rest is filled up at three different times with hot water--the first at 100 deg., the second at 150 deg., and the third at 212 deg., which is boiling water. The mixture is strongly stirred each time that it is immersed. By this infusion, the water lays hold of the sweet principles contained in the grain. 3dly. The wort thus prepared, the liquor is filtrated, in order to separate it from the grain, and then boiled until reduced to one half, in order to concentrate it to the degree of strength desired. In that state, 40 gallons of wort contain the saccharine principles of 200 wt. of grain. 4thly. The wort, thus concentrated, is drawn off in barrels, which are kept in a temperature of 80 deg. or 85 deg.. The yeast is thrown into it to establish the fermentation, and in a short time beer is made, more or less strong, according to the degree of concentration, and more or less bitter, according to the greater or lesser proportion of hops put into it. Such are, in a concise view, the proceedings of the brewer. Let us proceed to those of the distiller of whiskey. OF THE DISTILLER OF WHISKEY. Whiskey is made either with rye, barley, or Indian corn. One, or all those kinds of grains is used, as they are more or less abundant in the country. I do not know how far they are mixed in Kentucky; but Indian corn is here in general the basis of whiskey, and more often employed alone. I have ascertained, in the different distilleries which I have visited in the United States-- 1stly. That, in general, the grain is not sprouted. I have, however, seen some distillers who put 10lbs. of malt into a hogshead of fermentation containing 100 gallons, which reduces it to almost nothing. 2dly. That they put two bushels of ground grain into a hogshead of fermentation containing 100 gallons, filled up with water.