Question: What is the ABV for the distilled beverage that was a favorite of an overzealous sargeant in the song "The Hackler from the Grouse Hall"?

Context paragraphs:
Soju: Soju ( ; 소주 ; 燒酒 ] ) is a clear, colorless distilled beverage of Korean origin.  It is usually consumed neat, and its alcohol content varies from about 16.8% to 53% alcohol by volume (ABV).  Most brands of soju are made in South Korea.  While it is traditionally made from rice, wheat, or barley, modern producers often replace rice with other starches such as potatoes, sweet potatoes, or tapioca.

Bottled in bond: Bottled in bond is a label for an American-made distilled beverage that has been aged and bottled according to a set of legal regulations contained in the United States government's Standards of Identity for Distilled Spirits, as originally laid out in the Bottled-in-Bond Act of 1897.  A reaction to widespread adulteration in American whiskey, the act made the federal government the guarantor of a spirit's authenticity, gave producers a tax incentive for participating, and helped ensure proper accounting and the eventual collection of the tax that was due.  While the regulations apply to all spirits, in practice, most bonded spirits are whiskeys.

The Hackler from Grouse Hall: "The Hackler from Grouse Hall" is a song from the Sliabh Guaire area of Cavan, Ireland, about an overzealous R.I.C. sergeant who pursued an aging hackler with a fondness for Poitín.

Brennivín: Brennivín (] ) is a clear, unsweetened schnapps that is considered to be Iceland's signature distilled beverage.  It is a popular Icelandic liquor and special-occasion alcohol shot, and the traditional drink for the mid-winter feast of Þorrablót.  It is made from fermented grain or potato mash and flavoured with caraway, and for this reason can be considered an aquavit.  The steeping of herbs in alcohol to create schnapps is a long-held folk tradition in Nordic countries.  Brennivín has a taste similar to vodka or Scandinavian akvavit.  It is typically bottled at 37.5 or 40% ABV (75 or 80 proof).

Distilled beverage: A distilled beverage, spirit, liquor, hard liquor or hard alcohol is an alcoholic beverage produced by distillation of grains, fruit, or vegetables that have already gone through alcoholic fermentation.  The distillation process purifies the liquid and removes diluting components like water, for the purpose of increasing its proportion of alcohol content (commonly expressed as alcohol by volume, ABV).  As distilled beverages contain significantly more alcohol, they are considered "harder" – in North America, the term "hard liquor" is used to distinguish distilled beverages from undistilled ones.

Korn (liquor): Korn (from German, "grain", "Brit. " "corn") also known as Kornbrand or Kornbranntwein (English: "grain brandy" or "grain spirit"), is a German colorless distilled beverage produced from fermented cereal grain seed.  In the production of "Korn" only the cereal grain types rye, wheat, barley, oat and buckwheat are permissible.  Most of the production is based on rye or wheat; barley and buckwheat are rarely used.  Barley is mainly used to obtain the required malt for the brewing process.  The addition of food color, flavorings, or sweeteners is not permitted.  Korn differs from vodka in that it is distilled to lower alcoholic proofs and less rigorously filtered, which leaves more of the cereal grain flavor in the finished spirit.

Poitín: Poitín (] ), anglicized as potcheen, poteen or potheen ( ), is a traditional Irish distilled beverage (40%–90% ABV).  Poitín was traditionally distilled in a small pot still and the term is a diminutive of the Irish word "pota", meaning "pot".  The Irish word for a hangover is "póit".

Shōchū: Shōchū (焼酎 ) is a Japanese distilled beverage less than 45% alcohol by volume.  It is typically distilled from rice ("kome"), barley ("mugi"), sweet potatoes ("satsuma-imo"), buckwheat ("soba"), or brown sugar ("kokutō"), though it is sometimes produced from other ingredients such as chestnut, sesame seeds, potatoes or even carrots.

Whiskey Rebellion: The Whiskey Rebellion (also known as the Whiskey Insurrection) was a tax protest in the United States beginning in 1791 during the presidency of George Washington.  The so-called "whiskey tax" was the first tax imposed on a domestic product by the newly formed federal government.  It became law in 1791, and was intended to generate revenue for the war debt incurred during the Revolutionary War.  The tax applied to all distilled spirits, but American whiskey was by far the country's most popular distilled beverage in the 18th century, so the excise became widely known as a "whiskey tax".  Farmers of the western frontier were accustomed to distilling their surplus rye, barley, wheat, corn, or fermented grain mixtures into whiskey.  These farmers resisted the tax.  In these regions, whiskey often served as a medium of exchange.  Many of the resisters were war veterans who believed that they were fighting for the principles of the American Revolution, in particular against taxation without local representation, while the federal government maintained that the taxes were the legal expression of Congressional taxation powers.

American Whiskey Trail: The American Whiskey Trail is a promotional program of the Distilled Spirits Council of the United States that promotes the distilled beverage industry of the United States.  The Trail was announced to the public on September 28, 2004.

Supporting paragraphs: The Hackler from Grouse Hall Poitín
Answer: 40%–90% ABV