Name: Jim Beam Kentucky Straight Bourbon (1 Litre)
SKU: 1120074
Price: 20 GBP
Availability: InStock

A litre bottle of Jim Beam Kentucky Straight Bourbon whiskey.

November 2025

December 2025

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

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

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macallan_72_years_old_2018_lalique_genesis_decanter_351976.webp

700ml

2018 Lalique Genesis Decanter

Macallan 72 Years Old

macallan_72_years_old_2018_lalique_genesis_decanter_2775859_016678.webp

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macallan_72_years_old_2018_lalique_genesis_decanter_2768026_622206.webp

Minor marks to transit box

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70 cl

44.4%

Gordon & MacPhail Generations

Mortlach 75 Years Old

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mortlach_75_years_old_gm_generations_2765664_021908.webp

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mortlach_75_years_old_gm_generations_2765676_603712.webp

macallan_51_year_old_1948_select_reserve.jpg

46.6%

Select Reserve

Macallan 51 Years Old 1948

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glenturret_32_years_old_2023_jaguar_c_type_70th_anniversary_2774037_462976.webp

42.3%

2023 Jaguar C-Type 70th Anniversary

Glenturret 32 Years Old

glenturret_32_years_old_2023_jaguar_c_type_70th_anniversary_2774038_682698.webp

glenturret_32_years_old_2023_jaguar_c_type_70th_anniversary_2774039_391861.webp

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MacLeod's Extremely Rare Single Cask No.3447

Glen Grant 50 Years Old 1949

glen_grant_50_years_old_1949_macleods_extremely_rare_single_cask_no3447_2775003_929794.webp

glen_grant_50_years_old_1949_macleods_extremely_rare_single_cask_no3447_2775000_460006.webp

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Hunter Laing | 7th Release (6x70cl)

The Kinship Collection

52.5%

The Kinship 7th Release | Edition No.5

Highland Park 27 Years Old

44.5%

The Kinship 7th Release | Edition No. 4

Caol Ila 33 Years Old

48.8%

The Kinship 7th Release | Edition No. 3

Bunnahabhain 33 Years Old

61.5%

The Kinship 7th Release | Edition No. 2

Bruichladdich 18 Years Old

48.1%

The Kinship 7th Release | Edition No. 1

Bowmore 27 Years Old

54.2%

The Kinship 7th Release | Edition No. 6

Laphroaig 25 Years Old

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Jim Beam Kentucky Straight Bourbon (1 Litre)

Official

Bourbon is a distinctly American whiskey, traditionally made primarily from corn (at least 51%) and aged in new charred oak barrels. Known for its rich, sweet, and full-bodied flavour, it often carries notes of caramel, vanilla, and spice. By law, bourbon must be produced in the United States, though it is most famously associated with Kentucky, its historic heartland.

Bourbon

Full Size

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100cl

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March 2023

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104.58 Litres

58.81%

Held In Bond At Aceo Ltd

Linkwood 2015 Hogshead Cask No.300733

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highland_park_50_years_old_1968_2020_release_bottle_number_1_565707.webp

43.8 2020 Release

Highland Park 50 Years Old 1968

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highland_park_50_years_old_1968_2020_release_2773597_269841.webp

macallan_over_25_years_old_1964_anniversary_malt_75cl_799340.webp

75 cl

Anniversary Malt

Macallan Over 25 Years Old 1964

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Please refer to images for general condition.

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

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macallan_royal_marriage.jpg

46.8%

William & Catherine 2011

Macallan Royal Marriage

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glenturret_30_years_old_2021_jaguar_e_type_60th_anniversary.jpg

43.2%

2021 Jaguar E-Type 60th Anniversary

Glenturret 30 Years Old

glenturret_30_years_old_2021_jaguar_e_type_60th_anniversary_2774031_176286.webp

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No neck tag present.

macallan_11_years_old_1995_easter_elchies_seasonal_selection.jpg

60.2%

Easter Elchies Seasonal Selection

Macallan 11 Years Old 1995

macallan_11_years_old_1995_easter_elchies_seasonal_selection_2774385_251800.webp

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Minor marks to box & label.

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Please refer to images for general condition and fill level.

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Jim Beam Kentucky Straight Bourbon (1 Litre)

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