Name: Mars Shinshu 3 Years Old "Komagatake"
SKU: 0440630
Price: 105 GBP
Availability: InStock

This is a 3 year old whisky from Japanese distillery Shinshu Mars. Matured in both Sherry &amp; American White Oak. Bottled at natural cask strength.

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'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

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Auction Ends June 22nd 8pm UK Time

Bidding Live Now - June Whisky Auction

macallan_33_years_old_1977_crystal_decanter_silver_seal_1_of_1_2803998_062768_159506.webp

100 cl

49.4%

Silver Seal (1 of 2)

Macallan 32 Years Old 1977 | Crystal Decanter

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macallan_32_years_old_1977_crystal_decanter_silver_seal_1_of_2_2805049_775756.webp

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macallan_32_years_old_1977_crystal_decanter_silver_seal_1_of_2_2805052_888378.webp

macallan_32_years_old_1977_crystal_decanter_silver_seal_1_of_2_2805053_911942.webp

ardbeg_1976_2002_single_cask_no2390_477301.webp

70 cl

53.1%

2002 Single Cask No.2390

Ardbeg 25 Years Old 1976

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ardbeg_1976_2002_single_cask_no2390_2806535_092829.webp

springbank_36_years_old_1965_2001_local_barley_cask_no8_2803113_477792.webp

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

Age related wear & tear to box & labels

lagavulin_12_years_old_white_horse_distillers_1970s_2806833_488100.webp

26 2/3 fl.Ozs

75° Proof

White Horse Distillers (1970s)

Lagavulin 12 Years Old

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Minor damage to box.

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75 cl

Gordon & MacPhail (1980s)

Strathisla 1955

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Very minor crease to box

bowmore_28_years_old_1998_feis_ile_2026_distillery_exclusive_65_cask_no582_2806175_305454.webp

50.4%

Feis Ile 2026 Distillery Exclusive #65 | Cask No.582

Bowmore 28 Years Old 1998

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Mars Shinshu 3 Years Old "Komagatake" 2011 Natural Cask Strength

Official

Sherry & American White Oak

Other

Multiple

Full Size

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2011 Natural Cask Strength

Mars Shinshu 3 Years Old "Komagatake"

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July 2017

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127.7 Litres

57.5%

Held In Bond At Volpe & Castello

Ben Nevis 2013 Refill Bourbon Barrel No.174

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macallan_diamond_jubilee_with_extra_box.jpg

52% vol

With Replacement Box

Macallan Diamond Jubilee 2012

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macallan_diamond_jubilee_2012_with_replacement_box_2807246_835339.webp

Marks to box.

ardbeg_1975_2005_single_cask_no_4704_ex_oloroso.jpg

47.2%

2005 Single Oloroso Cask No.4704

Ardbeg 29 Years Old 1975

ardbeg_1975_2005_single_cask_no_4704_ex_oloroso_2804183_530392.webp

ardbeg_1975_2005_single_cask_no_4704_ex_oloroso_2804184_583589.webp

macallan_distil_your_world_mexico_edition_585699_004663.webp

Paris Edition

Macallan Distil Your World

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Minor rust to lid.

macallan_18_years_old_1986_143963_141065.webp

Macallan 18 Years Old 1983

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macallan_18_years_old_1983_2807248_115558.webp

Minor foxing & scuffs to label & tube

lagavulin_12_years_old_white_horse_distillers_1980s_872750.webp

White Horse Distillers | French Import (1980s)

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

macallan_james_bond_60th_anniversary_release_decade_6_with_print_036710_073048.webp

43.7%

Decade 6

Macallan James Bond 60th Anniversary Release

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macallan_james_bond_60th_anniversary_release_decade_6_2807002_221341.webp

macallan_james_bond_18_years_old_2007_diamonds_are_forever_55th_anniversary_release_2791697_786552.webp

45.5%

Diamonds Are Forever 55th Anniversary Release

Macallan James Bond 18 Years Old 2007

macallan_james_bond_18_years_old_2007_diamonds_are_forever_55th_anniversary_release_2796952_890515.webp

macallan_james_bond_18_years_old_2007_diamonds_are_forever_55th_anniversary_release_2796953_982694.webp

springbank_30_years_old_1993_2023_michiel_wigman_jan_jan_de_bruijne_private_cask_no134_2803913_837009.webp

52.4%

2023 Michiel Wigman & Jan-Jan de Bruijne Private Cask No.134

Springbank 30 Years Old 1993

springbank_30_years_old_1993_2023_michiel_wigman_jan_jan_de_bruijne_private_cask_no134_2804052_689438.webp

springbank_30_years_old_2022_release_2280_020790.jpg

2022 Release (22/80)

Springbank 30 Years Old

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springbank_30_years_old_2022_release_2280_2806137_374359.webp

No Box.

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Vintage Reserve

Glengoyne 1969

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No box.

lagavulin_15_years_old_white_horse_distillers_decanter_001702.webp

White Horse Distillers Decanter (1980s)

Lagavulin 15 Years Old

lagavulin_15_years_old_white_horse_distillers_decanter_2806475_209820.webp

lagavulin_15_years_old_white_horse_distillers_decanter_2806476_024494.webp

talisker_30_years_old_2021_limited_release_2786578_598232.webp

48.5%

2021 Limited Release

Talisker 30 Years Old

talisker_30_years_old_2021_limited_release_2807204_562269.webp

talisker_30_years_old_2021_limited_release_2807205_849399.webp

Minor marks to rear of the box

black_tot_last_consignment_british_royal_navy_rum_2794881_745778.webp

54.3%

British Royal Navy Rum

Black Tot Last Consignment

black_tot_last_consignment_british_royal_navy_rum_2794882_289374.webp

macallan_32_years_old_1993_2025_kingsbury_single_cask_no5122_2801272_782994.webp

2025 Kingsbury Single Cask No.5122

Macallan 32 Years Old 1993

macallan_32_years_old_1993_2025_kingsbury_single_cask_no5122_2801679_042824.webp

macallan_32_years_old_1993_2025_kingsbury_single_cask_no5122_2801680_513497.webp

Minor marks to label

glenlivet_1940_gm_george_jgsmith_1980s_442602.jpg

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

Glenlivet 1940

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glenlivet_1940_gm_george_jgsmith_1980s_2806896_813671.webp

Minor marks to box.

port_ellen_26_year_old_1982_2008_old_malt_cask_single_cask_4447_2793983_764558.webp

2008 Douglas Laing's Old Malt Cask | Single Cask #4447

Port Ellen 26 Year Old 1982

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macallan_x_charles_rennie_macintosh_art_is_the_flower_2755235_136067.webp

Art Is The Flower

Macallan X Charles Rennie MacIntosh

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macallan_x_charles_rennie_macintosh_art_is_the_flower_2806971_678393.webp

macallan_the_archival_series_folio_6.jpg

Folio 6

Macallan The Archival Series

macallan_the_archival_series_folio_6_2806845_186915.webp

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old_school_single_malt_bunnahabhain_50_years_old_coastal_edition_batch_3_signatory_vintage_2805919_622839.webp

Coastal Edition Batch 3 | Signatory Vintage

Old School Single Malt (Bunnahabhain) 50 Years Old

Mars Shinshu 3 Years Old "Komagatake"

2011 Natural Cask Strength

Mars Shinshu 3 Years Old "Komagatake"

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