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The origin of term X dates back to 16th century England, when spirits were taxed at different rates depending on their alcohol content. Spirits were tested by soaking a pellet of gunpowder in them and then setting the pellet on fire. Id X, a term commonly seen on alcohol bottles.

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Proof - as a measurement of alcohol strength.
Higher alcoholic beverages would catch fire, which would serve as "proof" & invite higher tax from the authorities.
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