This is a blended malt named in honour of Masataka Taketsuru, the father of Japanese whisky. He is the first Japanese who mastered whisky-making in Scotland and produced genuine whisky in Japan. This is a vatting of the Yoichi and Miyagikyo single malts of which a strong percentage is aged in sherry oak, giving this blended malt a unique richness.

August 2026

September 2026

The history of Scotch whisky has to a significant degree been shaped by excise legislation, ever since the first tax was imposed on it by the Scots Parliament in 1644. The parliament passed an Excise Act fixing the duty at 2/8d (13p) per pint of ‘aquavitae or other strong liquor’ – the Scots pint being approximately one third of a gallon.

Over the next two centuries, many changes were made to the legislation surrounding the taxation of whisky, but one factor that never changed was the determination of some distillers to operate illicitly, cutting out any proceeds for the treasury altogether.

In the early 1820s as many as 14,000 illicit stills were being seized each year, and it was estimated that more than half the whisky consumed in Scotland had been distilled without benefit of licence. In 1822 there were no fewer than 6,278 prosecutions for illicit distilling. 

The following year saw the passing of perhaps the most significant piece of legislation ever enacted in relation to Scotch whisky. The Act was an attempt – largely successful, as it turned out – to stifle the extensive trade in illicitly-distilled whisky.

The Excise Act encouraged legal distillation by cutting duty to 2s 5d per gallon, a historic reduction of more than 50 per cent, and a minimum still size of 40 gallons was sanctioned. A licence fee of £10 per annum was introduced, the concept of duty-free warehousing was developed, and distillers were free to export to England and overseas. 

One of the key figures behind the Excise Act of 1823 was the 4th Duke of Gordon, who had extensive estates throughout north-east Scotland, an area that was the very heartland of illicit distillation. Gordon proposed that if new legislation was put in place to make legal distilling more attractive, he and his fellow landowners would do all in their power to uphold the law as diligently as they could and evict anyone convicted of illicit distilling.

The advantages were perceived as being more revenue for the government, despite the lower level of duty, and opportunities for the lairds to make money out of the rash of whisky-making operations that would surely be built as a result of the proposed legislation. Remarkably, no fewer than 79 new distilleries were commissioned between 10th October 1823 and 9th August 1824, with the number of licensed distilleries rising from 111 in 1823 to 263 by 1825.

Perhaps the most significant name from a north-east of Scotland ‘Speyside’ perspective to join the list of legal distilleries was that of Glenlivet, where Captain George Smith began to distil legally at his Upper Drumin farm in 1824. However, Smith’s father, Andrew, had been distilling on the site since 1774, without ever feeling the need to acquire a licence! 
Glenlivet was notable as being the first distillery in the Highlands to be licensed in the wake of the 1823 Excise Act, with support from the Duke of Gordon. Not that the newly licensed Glenlivet flourished without interference, however. Many of Smith’s compatriots considered him a traitor for ‘going legit,’ and as he wrote some years later, they threatened to “…burn the distillery to the ground, and me at the heart of it. The laird of Aberlour presented me with a pair of hair-trigger pistols worth ten guineas, and they were never out of my belt for ten years.”

According to legend, Smith only ever had recourse to his pistols on one occasion. This occurred in a tavern where he stopped for refreshment after delivering some whisky to a customer, and involved a number of would-be thieves, keen to relieve wealthy travellers of their money. When they approached Smith, he drew one of his pistols and fired it into the fireplace. He was allowed to finish his drink in peace.
As a legitimate distillery, Glenlivet supplied high quality single malt to Scotland’s thirsty, expanding population centres to the south, and in terms of reputation, all other Speyside distilleries soon came to exist in its shadow.

One effect of the 1823 Excise Act was a move away from very small, localised licensed distilleries in southern and central Scotland, with larger whisky-making concerns reflecting the general trend towards bigger, more professional and integrated commercial activities across the UK. 
Indeed, Scotland had already witnessed a tendency towards the development of an industry focused on a relatively small number of extensive distilleries, with the likes of Kilbagie, Kennetpans, Glenochil, Cambus and Carsebridge among the most significant. This consolidation continued apace in the wake of the 1823 Act, though the Highlands were still characterised by a larger number of individually smaller distilling operations.

To give a clear idea of just how significant the 1823 Excise Act really was, many of the distilleries and single malts we now value most highly were licensed within a decade or so of its enactment. Not all of these were ‘new builds,’ of course, with some, usually farm-based, having previously operated under the radar without licenses.

The list of distilleries in question includes Balmenach, Ben Nevis, Benrinnes, cardhu, Edradour, Fettercairn, Glen Scotia, Glencadam, GlenDronach, Glenfarclas, Glengoyne, Glenkinchie, Miltonduff, Royal Lochnagar and Talisker   as well as many others no longer in existence.
While a very strong case can be made for declaring the 1823 Excise Act to be the single most important piece of excise legislation relating to Scotch whisky, a case can also be made for the 1860 Spirit Act which legalised the blending of malt and grain whiskies under bond for the first time. But that is another story for another day.

The Deil's awa wi' the Exciseman - Robert Burns

"The deil cam fiddlin' thro' the town, 
And danc'd awa wi' th' Exciseman; 
And ilka wife cries,  Auld Mahoun, 
I wish you luck o' the prize, man.

The deil's awa the deil's awa, 
The deil's awa wi' the Exciseman, 
He's danc'd awa he's danc'd awa 
He's danc'd awa wi' the Exciseman.

We'll mak our maut, and we'll brew our drink, 
We'll laugh, sing, and rejoice, man; 
And mony braw thanks to the meikle black deil, 
That danc'd awa wi' th' Exciseman.

There's threesome reels, there's foursome reels, 
There's hornpipes and strathspeys, man, 
But the ae best dance ere came to the Land 
Was, the deil's awa wi' the Exciseman.

The deil's awa the deil's awa , 
The deil's awa wi' the Exciseman, 
He's danc'd awa he's danc'd awa  
He's danc'd awa wi' the Exciseman."

…burn the distillery to the ground, and me at the heart of it.

In this intriguing piece, Gavin D. Smith delves into the relationship between taxes and the Scotch Whisky industry.

1823 EXCISE ACT

Historical

We've compiled a list of codes to make it easy to find out what whisky is inside each bottle from the Scotch Malt Whisky Society. The first digits relate to the distillery, and the numbers after the dot (.) relate to the number of the release, from that distillery. Sometimes you'll see a letter preceding both -that relates to the type of liquid in the bottle, for example a "G" means it's a Grain whisky.

SMWS Bottle Codes

Useful Info

We're excited to partner with Rothes Sports Development Group this month to raise money for a great cause. The charity was formed in 2025 to enchance local health, welfare and sporting opportunities in and around Rothes, Moray.

Rothes Sports Development Charity Auction

Charity Auction

In our inaugural Blog entry, Guest writer Ian Buxton explores the seemingly unglamorous distillery mill. The unsung hero of whisky distilleries.

The Distillery Mill

july_whisky_auction_live_now_2809955_389131.webp

Auction Ends Monday 20th July 8pm UK time

July Whisky Auction Live! Bid Now

blair_castle_scotch_whisky_1833_1841_rebottled_1932_2808586_480464.webp

Not stated.

61.36%

1841 (Rebottled 1932)

Blair Castle Scotch Whisky 1833

blair_castle_scotch_whisky_1833_1841_rebottled_1932_2808587_783841.webp

blair_castle_scotch_whisky_1833_1841_rebottled_1932_2808588_428573.webp

blair_castle_scotch_whisky_1833_1841_rebottled_1932_2808589_181766.webp

blair_castle_scotch_whisky_1833_1841_rebottled_1932_2808590_103883.webp

blair_castle_scotch_whisky_1833_1841_rebottled_1932_2808591_342184.webp

blair_castle_scotch_whisky_1833_1841_rebottled_1932_2808592_725495.webp

springbank_36_years_old_1965_2001_local_barley_cask_no8_2803113_477792.webp

70 cl

47.6%

2001 Local Barley Cask No.8

Springbank 36 Years Old 1965

springbank_36_years_old_1965_2001_local_barley_cask_no8_2803114_471366.webp

Slight bubbling to label.

port_ellen_1981_feis_ile_2008_2808906_192408.webp

54.7%

Feis Ile 2008

Port Ellen 1981

port_ellen_1981_feis_ile_2008_2808907_506859.webp

port_ellen_1981_feis_ile_2008_2808908_685906.webp

macallan_33_years_old_1977_crystal_decanter_silver_seal_1_of_1_2803998_062768_159506_953733_506554.webp

90cl

2005 Silver Seal |  French Crystal Decanter (1 of 1)

Highland Park 31 Years Old 1974

highland_park_31_years_old_1974_2005_silver_seal_french_crystal_decanter_1_of_1_2808579_443164.webp

highland_park_31_years_old_1974_2005_silver_seal_french_crystal_decanter_1_of_1_2808580_483407.webp

highland_park_31_years_old_1974_2005_silver_seal_french_crystal_decanter_1_of_1_2808581_120714.webp

highland_park_31_years_old_1974_2005_silver_seal_french_crystal_decanter_1_of_1_2808582_376921.webp

highland_park_31_years_old_1974_2005_silver_seal_french_crystal_decanter_1_of_1_2808583_856553.webp

highland_park_31_years_old_1974_2005_silver_seal_french_crystal_decanter_1_of_1_2808584_938405.webp

highland_park_31_years_old_1974_2005_silver_seal_french_crystal_decanter_1_of_1_2808585_258092.webp

tamdhu_26_years_old_1970_1996_signatory_vintage_sherry_cask_no373_2809757_725755.webp

51.5%

1996 Signatory Vintage | Sherry Cask No.373

Tamdhu 26 Years Old 1970

tamdhu_26_years_old_1970_1996_signatory_vintage_sherry_cask_no373_2809758_649671.webp

Minor foxing & scuffs to label & tube

lagavulin_12_years_old_white_horse_distillers_1980s_872750.webp

75 cl

White Horse Distillers | French Import (1980s)

Lagavulin 12 Years Old

lagavulin_12_years_old_white_horse_distillers_french_import_1980s_2807290_351613.webp

lagavulin_12_years_old_white_horse_distillers_french_import_1980s_2807291_453129.webp

lagavulin_12_years_old_white_horse_distillers_french_import_1980s_2807292_337543.webp

lagavulin_12_years_old_white_horse_distillers_french_import_1980s_2807293_718112.webp

lagavulin_12_years_old_white_horse_distillers_french_import_1980s_2807294_061129.webp

Taketsuru 12 Years Old Nikka Pure Malt

Official

Nikka

Japan

Full Size

taketsuru_12_years_old_nikka_pure_malt.jpg

Nikka Pure Malt

Taketsuru 12 Years Old

taketsuru_12_years_old_nikka_pure_malt714329.webp

taketsuru_12_years_old_nikka_pure_maltc2d3c2.webp

May 2020

Minor marks to box.

ardbeg_31_years_old_1974_2006_single_cask_no4989_2807743_343515.webp

50.7%

2006 Single Cask No.4989

Ardbeg 31 Years Old 1974

ardbeg_31_years_old_1974_2006_single_cask_no4989_2807744_670214.webp

north_british_60_years_old_single_grain_scotch_whisky_2808603_135265.webp

50.6%

Single Grain Scotch Whisky

North British 60 Years Old

north_british_60_years_old_single_grain_scotch_whisky_2808604_265888.webp

bowmore_40_years_old_1970_signatory_vintage_cask_strength_collection_096154_079699.webp

51.5% vol

Signatory Vintage Cask Strength Collection (No.4686)

Bowmore 40 Years Old 1970

bowmore_40_years_old_1970_signatory_vintage_cask_strength_collection_no4686_2809787_956676.webp

bowmore_40_years_old_1970_signatory_vintage_cask_strength_collection_no4686_2809788_406216.webp

macallan_43_years_old_1965_2008_carn_mor_celebration_of_the_cask_no2114_2765556_787529.webp

54.1%

2008 Carn Mor Celebration of the Cask No.2114

Macallan 43 Years Old 1965

macallan_43_years_old_1965_2008_carn_mor_celebration_of_the_cask_no2114_2808797_045699.webp

macallan_43_years_old_1965_2008_carn_mor_celebration_of_the_cask_no2114_2808798_537141.webp

macallan_18_years_old_1976.jpg

Macallan 18 Years Old 1976

macallan_18_years_old_1976_2809897_590125.webp

macallan_18_years_old_1976_2809898_774669.webp

port_ellen_27_years_old_6th_release.jpg

54.2%

6th Release

Port Ellen 27 Years Old 1978

port_ellen_27_years_old_1978_6th_release_2808909_673948.webp

port_ellen_27_years_old_1978_6th_release_2808910_163065.webp

bowmore_30_years_old_1989_2021_annual_release_047182.webp

45.1%

2020 Annual Release

Bowmore 30 Years Old 1989

bowmore_30_years_old_1989_2020_annual_release_2806864_819942.webp

bowmore_30_years_old_1989_2020_annual_release_2806865_165007.webp

ledaig_32_years_old_1972_2004_vintage_release_2807736_551784.webp

48.5%

2004 | Vintage Release

Ledaig 32 Years Old 1972

ledaig_32_years_old_1972_2004_vintage_release_2807737_075504.webp

balvenie_30_years_old_901383.webp

47.3%

Balvenie 30 Years Old

balvenie_30_years_old_2807928_609588.webp

balvenie_30_years_old_2807929_189898.webp

pappy_van_winkle_15_years_old_family_reserve_2021_805450.webp

53.5%

Family Reserve (2021)

Pappy Van Winkle 15 Years Old

pappy_van_winkle_15_years_old_family_reserve_2021_2809849_899651.webp

pappy_van_winkle_15_years_old_family_reserve_2021_2809850_585067.webp

Minor marks to label

glenlivet_1940_gm_george_jgsmith_1980s_442602.jpg

G&M George & J.G.Smith (1980s)

Glenlivet 1940

glenlivet_1940_gm_george_jgsmith_1980s_2806895_894311.webp

glenlivet_1940_gm_george_jgsmith_1980s_2806896_813671.webp

Minor crease to front label

ardbeg_10_years_old_mor_1st_edition_285933.webp

4.5Litre

57.3%

Mor 1st Edition

Ardbeg 10 Years Old

ardbeg_10_years_old_mor_1st_edition_2807906_783464.webp

ardbeg_10_years_old_mor_1st_edition_2807907_828040.webp

macallan_copper_spirit_still_replica_219702_163069_908020_046451.webp

Balvenie Copper Spirit Still Replica

balvenie_copper_spirit_still_replica_2807263_011619.webp

balvenie_copper_spirit_still_replica_2806733_252869.webp

tobermory_32_years_old_1972_oloroso_sherry_cask_finish_597655.webp

49.5% vol

Oloroso Sherry Cask Finish

Tobermory 32 Years Old 1972

tobermory_32_years_old_1972_oloroso_sherry_cask_finish_2807923_125765.webp

tobermory_32_years_old_1972_oloroso_sherry_cask_finish_2807924_784664.webp

Marks to box

ardbeg_lord_of_the_isles_345204.webp

Ardbeg Lord Of The Isles

ardbeg_lord_of_the_isles_2807633_801829.webp

ardbeg_lord_of_the_isles_2807634_989227.webp

springbank_25_years_old_2019_limited_edition.jpg

2019 Limited Edition (19/32)

Springbank 25 Years Old

springbank_25_years_old_2019_limited_edition_1932_2808942_317661.webp

springbank_25_years_old_2019_limited_edition_1932_2808943_575561.webp

macallan_james_bond_60th_anniversary_release_decade_5_095104.webp

43.7%

Decade V

Macallan James Bond 60th Anniversary Release

macallan_james_bond_60th_anniversary_release_decade_v_2809624_687146.webp

macallan_james_bond_60th_anniversary_release_decade_v_2809625_659891.webp

scapa_29_years_old_1990_2020_distillery_exclusive_1st_fill_barrel_no5820_2809581_940250.webp

42.7%

2020 Distillery Exclusive | 1st Fill Barrel No.5820

Scapa 29 Years Old 1990

scapa_29_years_old_1990_2020_distillery_exclusive_1st_fill_barrel_no5820_2809582_959613.webp

Taketsuru 12 Years Old

Nikka Pure Malt

Taketsuru 12 Years Old

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