Name: Samaroli
Brand: Other
SKU: 0801120
Price: 800 GBP
Availability: SoldOut

Samaroli sold for £800 in Just Whisky's July 2020 auction. A filling of New Make Malt Spirit from an unnamed Islay distillery, released by Samaroli in…

October 2026

August 2026

July 2026

June 2026

May 2026

Charity Auction

April 2026

March 2026

February 2026

January 2026

December 2025

November 2025

October 2025

September 2025

August 2025

July 2025

June 2025

May 2025

April 2025

March 2025

February 2025

January 2025

December 2024

November 2024

October 2024

September 2024

August 2024

July 2024

June 2024

May 2024

April 2024

March 2024

February 2024

January 2024

December 2023

November 2023

October 2023

September 2023

August 2023

July 2023

June 2023

May 2023

April 2023

March 2023

February 2023

January 2023

December 2022

November 2022

October 2022

September 2022

August 2022

July 2022

June 2022

May 2022

April 2022

March 2022

February 2022

January 2022

December 2021

November 2021

October 2021

September 2021

August 2021

July 2021

June 2021

May 2021

April 2021

March 2021

February 2021

January 2021

December 2020

November 2020

October 2020

September 2020

August 2020

July 2020

June 2020

May 2020

April 2020

March 2020

February 2020

January 2020

December 2019

November 2019

October 2019

September 2019

August 2019

July 2019

June 2019

May 2019

April 2019

March 2019

February 2019

January 2019

December 2018

November 2018

October 2018

September 2018

August 2018

July 2018

June 2018

November 2026

December 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

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

The Distillery Mill

homepage_hero_lot_2816836_847079.webp

2018 Lalique Genesis Decanter

Macallan 72 Years Old

homepage_hero_lot_2816837_479603.webp

2026 7even Gods of Fortune 8th Edition | Takarabune

Chichibu 10 Years Old 2016

homepage_hero_lot_2816844_500452.webp

2016 Limited Edition

Brora 38 Years Old

homepage_hero_lot_2816840_536697.webp

2020 The Red Collection

Macallan 74 Years Old

homepage_hero_lot_2816839_744099.webp

Suntory | Travel Exclusive

Hibiki 12 Years Old

homepage_hero_lot_2816843_030849.webp

Gran Reserva Incl Certificate

Macallan 18 Years Old 1979

homepage_hero_2816795_419979.webp

9 Rogue Casks

Port Ellen 40 Years Old 1979

Please refer to images for general condition.

macallan_50_years_old_the_red_collection_089706.webp

70 cl

45.1%

Macallan 50 Years Old

macallan_50_years_old_2020_the_red_collection_2816796_093203.webp

macallan_50_years_old_2020_the_red_collection_2816797_540956.webp

macallan_50_years_old_2020_the_red_collection_2816798_146429.webp

macallan_50_years_old_2020_the_red_collection_2816799_451007.webp

macallan_50_years_old_2020_the_red_collection_2814377_103628.webp

macallan_50_years_old_2020_the_red_collection_2816800_195766.webp

Outer cardbox box and white cloth outer bag stained.

mortlach_75_years_old_gm_generations_323185_229163.webp

44.4%

Gordon & MacPhail Generations

Mortlach 75 Years Old

mortlach_75_years_old_gordon_macphail_generations_2814396_611733.webp

mortlach_75_years_old_gordon_macphail_generations_2814397_453180.webp

mortlach_75_years_old_gordon_macphail_generations_2814398_166297.webp

mortlach_75_years_old_gordon_macphail_generations_2814399_103028.webp

mortlach_75_years_old_gordon_macphail_generations_2814400_162666.webp

mortlach_75_years_old_gordon_macphail_generations_2814401_339376.webp

mortlach_75_years_old_gordon_macphail_generations_2814402_821149.webp

mortlach_75_years_old_gordon_macphail_generations_2814403_877312.webp

Minor damage to label(s)

bowmore_18_years_old_sherriffs_1960s.jpg

26⅔  fl.Ozs

75 Proof

Sherriff's (1960s)

Bowmore 18 Years Old

bowmore_18_years_old_sherriffs_1960s_2816026_602249.webp

bowmore_18_years_old_sherriffs_1960s_2816027_866222.webp

bowmore_18_years_old_sherriffs_1960s_2816028_624199.webp

port_ellen_40_years_old_1979_9_rogue_casks_171940_712020.webp

50.9%

port_ellen_40_years_old_1979_9_rogue_casks_2814383_188758.webp

port_ellen_40_years_old_1979_9_rogue_casks_2814384_622928.webp

port_ellen_40_years_old_1979_9_rogue_casks_2814385_873941.webp

port_ellen_40_years_old_1979_9_rogue_casks_2814386_681963.webp

port_ellen_40_years_old_1979_9_rogue_casks_2814387_228121.webp

port_ellen_40_years_old_1979_9_rogue_casks_2814388_534913.webp

Wear to seal & label. Refer to images.

highland_park_50_years_old_1902_berry_bros_rudd_all_malt.jpg

Not Stated

Berry Bros & Rudd All Malt

Highland Park 1902

highland_park_1902_berry_bros_rudd_all_malt_2815743_972973.webp

highland_park_1902_berry_bros_rudd_all_malt_2815744_243145.webp

highland_park_1902_berry_bros_rudd_all_malt_2815745_174672.webp

Samaroli

Samaroli

Specifications

Similar Other results

Dartmoor Single Malt Whisky

Secret Speyside 1982 Single Cask

Dingle Single Malt

Bidders also considered

Caol Ila 13 Years Old 2007

Port Dundas 10 Years Old 2009

Ardbeg Single Cask 1974