Name: Assorted Lot of 4x 75cl
SKU: 0281093
Price: 63.6 GBP
Availability: InStock

This lot contains: 1x Tormore - Glenlivet 5 Year Old 
<ul>
<li>40% vol</li>
<li>75cl</li>
</ul>
 1x Glen Moray - Glenlivet 5 Year Old 
<ul>
<li>40% vol</li>
<li>75cl</li>
<li>Stains to bottle label</li>
</ul>
 1x Glenfiddich 8 Year Old 
<ul>
<li>43°</li>
<li>75cl</li>
<li>Stains to bottle label</li>
</ul>
 1x Glen Deveron 5 Year Old 
<ul>
<li>40% vol</li>
<li>75cl</li>
<li>Slight stains to bottle label and cap</li>
</ul>

May 2026

June 2026

July 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'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

Useful Info

charity_auction_live_today_at_5pm_2802209_404283.webp

Raising money for Rothes Sports Development Group to enhance community health and social opportunities through sport in Rothes, Moray. Registered Scottish Charity (SC054211)

Charity Auction Now Live!

caperdonich_50_years_old_1972_murray_mcdavid_ultra_2802185_948211.webp

70 cl

47.1%

Murray McDavid Ultra

Caperdonich 50 Years Old 1972

caperdonich_50_years_old_1972_murray_mcdavid_ultra_2802186_038746.webp

caperdonich_50_years_old_1972_murray_mcdavid_ultra_2802187_732162.webp

caperdonich_50_years_old_1972_murray_mcdavid_ultra_2802188_990209.webp

caperdonich_50_years_old_1972_murray_mcdavid_ultra_2802189_626602.webp

ballindalloch_experience_fill_your_own_px_hogshead_cask_2802221_396771.webp

Not present

63.5%

Fill-Your-Own PX Hogshead Cask

Ballindalloch Experience

ballindalloch_experience_fill_your_own_px_hogshead_cask_2802132_762221.webp

ballindalloch_experience_fill_your_own_px_hogshead_cask_2802133_189351.webp

ballindalloch_experience_fill_your_own_px_hogshead_cask_2802134_068353.webp

ballindalloch_experience_fill_your_own_px_hogshead_cask_2802135_084028.webp

ballindalloch_experience_fill_your_own_px_hogshead_cask_2802136_065090.webp

ballindalloch_experience_fill_your_own_px_hogshead_cask_2802137_050503.webp

ballindalloch_experience_fill_your_own_px_hogshead_cask_2802138_608758.webp

glenfiddich_29_years_old_grand_yozakura.jpg

45.1%

Grand Yozakura

Glenfiddich 29 Years Old

glenfiddich_29_years_old_grand_yozakura_2795984_966639.webp

glenfiddich_29_years_old_grand_yozakura_2795985_104637.webp

glenfiddich_29_years_old_grand_yozakura_2795986_567593.webp

glen_grant_30_years_old_1994_gm_130th_anniversary_elgin_exclusive_connoisseurs_choice_2796752_783077.webp

46.8%

G&M 130th Anniversary Elgin Exclusive | Connoisseurs Choice

Glen Grant 30 Years Old 1994

glen_grant_30_years_old_1994_gm_130th_anniversary_elgin_exclusive_connoisseurs_choice_2796753_638479.webp

Assorted Lot of 4x 75cl

Other

Multiple

Full Size

assorted_lot_of_4x_75cl.jpg

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assorted_lot_of_4x_75clb4bed0.webp

March 2016

macallan_71_years_old_the_red_collection.jpg

700ml

41.6%

2020 The Red Collection

Macallan 71 Years Old

macallan_71_years_old_2020_the_red_collection_2756307_829356.webp

macallan_71_years_old_2020_the_red_collection_2756308_149648.webp

Minor marks to transit box

mortlach_75_years_old_gm_generations_323185_229163_283298_103165.webp

44.4%

Gordon & MacPhail Generations

Mortlach 75 Years Old

mortlach_75_years_old_gm_generations_2765665_095334.webp

mortlach_75_years_old_gm_generations_2765664_021908.webp

Minor damage to box, refer to images

macallan_the_archival_series_folio_1.jpg

Folio 1

Macallan The Archival Series

macallan_the_archival_series_folio_1_2787688_140702.webp

macallan_the_archival_series_folio_1_2787689_325011.webp

macallan_distil_your_world_mexico_edition.jpg

Mexico Edition

Macallan Distil Your World

macallan_distil_your_world_mexico_edition_2795486_335255.webp

macallan_distil_your_world_mexico_edition_2795487_654823.webp

macallan_masters_of_photography_annie_leibovitz_skyline_cask_no10019.jpg

59.6%

The Library Cask No.14007

Macallan Masters of Photography | Annie Leibovitz

macallan_masters_of_photography_annie_leibovitz_the_library_cask_no14007_2795092_877516.webp

macallan_masters_of_photography_annie_leibovitz_the_library_cask_no14007_2795094_834067.webp

glendronach_43_years_old_1972_single_cask_no706.jpg

51.1%

Single Cask No.706

Glendronach 43 Years Old 1972

glendronach_43_years_old_1972_single_cask_no706_2795010_433273.webp

glendronach_43_years_old_1972_single_cask_no706_2795011_483215.webp

macallan_masters_of_photography_steven_klein_el_celler_de_can_roca.jpg

53.5%

El Celler De Can Roca

Macallan Masters of Photography | Steven Klein

macallan_masters_of_photography_steven_klein_el_celler_de_can_roca_2795098_962790.webp

macallan_masters_of_photography_steven_klein_el_celler_de_can_roca_2795100_117710.webp

No outer brown cardboard box

macallan_30_years_old_sherry_oak_2023_release.jpg

2023 Release

Macallan 30 Years Old Sherry Oak

macallan_30_years_old_sherry_oak_2023_release_2797519_781434.webp

macallan_30_years_old_sherry_oak_2023_release_2797520_139771.webp

macallan_2005_exceptional_cask_esh_1180205_2025_release_sherry_hogshead_2794956_367635.webp

57.1% vol

2025 Estate Single Cask ESH-11802/05

Macallan 20 Years Old 2005

macallan_2005_exceptional_cask_esh_1180205_2025_release_sherry_hogshead_2794957_251874.webp

balvenie_35_years_old_1981_dcs_compendium_chapter_3_801607_209687.webp

43.8%

DCS Compendium Chapter 3

Balvenie 35 Years Old 1981

balvenie_35_years_old_1981_dcs_compendium_chapter_3_2789991_351807.webp

balvenie_35_years_old_1981_dcs_compendium_chapter_3_2789992_747682.webp

macallan_easter_elchies_2013.jpg

55.3%

Easter Elchies 2013 Release (Blue Ribbon)

Macallan 17 Years Old 1996

macallan_17_years_old_1996_easter_elchies_2013_release_blue_ribbon_2791376_355703.webp

macallan_17_years_old_1996_easter_elchies_2013_release_blue_ribbon_2791377_899322.webp

macallan_17_years_old_1996_easter_elchies_2013_release_blue_ribbon_2795090_534627.webp

macallan_17_years_old_1996_easter_elchies_2013_release_blue_ribbon_2795091_633205.webp

macallan_30_years_old_sherry_oak_2019_release_415688.webp

2019 Release

Macallan 30 Years Old  Sherry Oak

macallan_30_years_old_sherry_oak_2019_release_2793497_942408.webp

macallan_30_years_old_sherry_oak_2019_release_2793498_266015.webp

glendronach_finest_highland_malt_1930_1940s_302061.webp

Not Stated

Circa 1930-1940s

Glendronach Finest Highland Malt

glendronach_finest_highland_malt_circa_1930_1940s_2795008_803098.webp

glendronach_finest_highland_malt_circa_1930_1940s_2795009_454818.webp

Minor wax marks to box

bowmore_39_years_old_2022_white_tiger_of_the_west_mythical_guardians_series_807702.webp

49.9%

2022 White Tiger of the West - Mythical Guardians Series

Bowmore 39 Years Old

bowmore_39_years_old_2022_white_tiger_of_the_west_mythical_guardians_series_2792737_512560.webp

bowmore_39_years_old_2022_white_tiger_of_the_west_mythical_guardians_series_2792735_744954.webp

Foxing to labels

macallan_1958_campbell_hope_king_80_proof_273603.webp

26⅔  fl.Ozs

80° Proof

Campbell, Hope & King (80° Proof)

Macallan 1958

macallan_1958_campbell_hope_king_80_proof_2795393_471328.webp

macallan_1958_campbell_hope_king_80_proof_2795394_734820.webp

macallan_over_25_years_old_anniversary_malt.jpg

Anniversary Malt

Macallan Over 25 Years Old

macallan_over_25_years_old_anniversary_malt_2793820_697694.webp

macallan_over_25_years_old_anniversary_malt_2793821_169805.webp

longmorn_40_years_old_smws_755.jpg

54.9%

SMWS 7.55 | Liquid Heaven

Longmorn 40 Years Old 1968

longmorn_40_years_old_1968_smws_755_2794401_795138.webp

longmorn_40_years_old_1968_smws_755_2794402_835280.webp

bowmore_36_years_old_2023_frank_quitely_lovers_transformed_3rd_release_2793703_513433.webp

45.2%

2023 Frank Quitely | Lovers Transformed (3rd Release)

Bowmore 36 Years Old

bowmore_36_years_old_2023_frank_quitely_lovers_transformed_3rd_release_2793704_300978.webp

bowmore_34_years_old_2024_frank_quitely_dragons_prey_4th_release_2793696_792880.webp

46.7% vol

2024 Frank Quitely | Dragon's Prey (4th Release)

Bowmore 34 Years Old

bowmore_34_years_old_2024_frank_quitely_dragons_prey_4th_release_2793697_330647.webp

macallan_genesis_2018_release.jpg

45.5%

2018 Release

Macallan Genesis

macallan_genesis_2018_release_2793393_785961.webp

macallan_genesis_2018_release_2793394_542424.webp

Please refer to images for general condition.

macallan_33_year_old_celebration_of_the_cask1965_2008_carn_mor_single_cask_2114_2794010_676435.webp

54.1%

2008 Carn Mor Celebration of The Cask | Single Cask No.2114

Macallan 33 Year Old 1965

macallan_33_year_old_celebration_of_the_cask1965_2008_carn_mor_single_cask_2114_2794011_006323.webp

Assorted Lot of 4x 75cl

Assorted Lot of 4x 75cl

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