shilling system
From The Oxford Companion to Beer
is not only a traditional, predecimal, British currency denomination but also an old-style, uniquely Scottish measure for a beer’s strength. In the 19th century, it referred to the pretax price of a British barrel (36 UK gal, about 43.2 US gal or 164 l) or a hogshead (54 UK gal, about 64.8 US gal) of ale. In those days, Scottish ales were brewed to a wide range of differing strengths, from a very weak gravity of perhaps 7.5 P (OG 1.030) to a whopping gravity of perhaps 32.5 P (OG 1.130). The stronger the brew, the more it cost, from roughly 60 to 160 shillings. The classic way of making Scottish ales is by the parti-gyle method, which involves boiling and fermenting the early, heavier runnings and the later, weaker runnings of the same mash separately.
Bibliography
Spake, Neil. The shilling system. http://www.scottishbrewing.com/history/shilling.php/ (accessed January 24, 2011).
This definition is from The Oxford Companion to Beer, edited by Garrett Oliver. © Oxford University Press 2012.