When whiskey is distilled, the proof can be as high as 160 (80% ABV). The law forbids, however, a higher proof than 125 (62.5% ABV) from entering the barrels – so the manufacturers have to add some water, to lower the proof. Most manufacturers go for the maximum allowed 125 proof – but some go as low as 100 proof (50% ABV). It may even be lower, but 100 proof is the lowest I have come across. The alcohol level when the whiskey is added to the barrels for ageing is referred to as “barrel entry proof” and I will

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