Name: Smirnoff Pot-Still Vodka
SKU: 0310867
Price: 17.7 GBP
Availability: InStock

March 2026

April 2026

Charity Auction

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

buy_sell_with_the_worlds_most_trusted_whisky_auction_2792165_032353.webp

Bidding Closes Monday 16th from 8pm

Auction Now Live!

aultmore_allt_mor_2018_hogshead_cask_no_173_complete_cask_2790345_838900_267730_730360.webp

232.3 Litres

65.51%

Complete Cask Held In Bond At Lowland Bond

Aultmore (Allt Mor) 2018 Hogshead Cask No.173

aultmore_allt_mor_2018_hogshead_cask_no173_complete_cask_held_in_bond_ar_lowland_bond_2792164_928320.webp

aultmore_allt_mor_2018_hogshead_cask_no_173_complete_cask_2790345_838900.webp

aultmore_allt_mor_2018_hogshead_cask_no_173_complete_cask_2790349_419250.webp

aultmore_allt_mor_2018_hogshead_cask_no_173_complete_cask_2790347_715630.webp

aultmore_allt_mor_2018_hogshead_cask_no_173_complete_cask_2790348_756850.webp

aultmore_allt_mor_2018_hogshead_cask_no_173_complete_cask_2791543_281158.webp

highland_park_42_years_old_1976_2009_john_scotts_2791015_876466.webp

70 cl

50.3%

2009 John Scott's

Highland Park 42 Years Old 1976

highland_park_42_years_old_1976_2009_john_scotts_2791016_116797.webp

balvenie_35_years_old_1981_dcs_compendium_chapter_3.jpg

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

balvenie_35_years_old_1981_dcs_compendium_chapter_3_2789993_657539.webp

balvenie_35_years_old_1981_dcs_compendium_chapter_3_2789994_377202.webp

balvenie_35_years_old_1981_dcs_compendium_chapter_3_2789995_683401.webp

springbank_30_years_old_2024_release_2433_562421_008020.webp

2026 Release (25/221)

Springbank 30 Years Old

springbank_30_years_old_2026_release_25221_2792441_827318.webp

springbank_30_years_old_2026_release_25221_2792442_288607.webp

Marks to box & bent hinge.

glenfiddich_1976_private_vintage_queen_mary_2_572311.webp

50.3% vol 

Queen Mary 2 (Signed By Bernard Warner)

Glenfiddich 1976 Private Vintage

glenfiddich_1976_private_vintage_queen_mary_2_signed_by_bernard_warner_2789369_116481.webp

glenfiddich_1976_private_vintage_queen_mary_2_signed_by_bernard_warner_2789370_644925.webp

glenfiddich_1976_private_vintage_queen_mary_2_signed_by_bernard_warner_2789371_628323.webp

glenfiddich_1976_private_vintage_queen_mary_2_signed_by_bernard_warner_2789372_493052.webp

glenfiddich_1976_private_vintage_queen_mary_2_signed_by_bernard_warner_2789373_751855.webp

glenfiddich_1976_private_vintage_queen_mary_2_signed_by_bernard_warner_2789374_478984.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_2791698_064109.webp

Smirnoff Pot-Still Vodka

Other

Multiple

Other / Non-Whisky

smirnoff_pot_still_vodka.jpg

smirnoff_pot_still_vodka54f250.webp

smirnoff_pot_still_vodka6cafcf.webp

June 2016

macallan_74_years_old_the_red_collection.jpg

42.6%

2020 The Red Collection

Macallan 74 Years Old

macallan_74_years_old_2020_the_red_collection_2790788_055100.webp

macallan_74_years_old_2020_the_red_collection_2790789_192689.webp

No box or certificate included. Please refer to images for condition and fill level.

macallan_36_years_old_1965_fine_rare_miniature_825609.webp

700 ml

56.3% vol

Fine & Rare Cask No. 4402

Macallan 36 Years Old 1965

macallan_36_years_old_1965_fine_rare_cask_no_4402_2790958_373957.webp

macallan_36_years_old_1965_fine_rare_cask_no_4402_2790959_896594.webp

macallan_51_year_old_1948_select_reserve_883906.webp

46.6%

Select Reserve 24th March

Macallan 51 Years Old 1948

macallan_51_years_old_1948_select_reserve_24th_march_2788936_111170.webp

macallan_51_years_old_1948_select_reserve_24th_march_2788937_710335.webp

macallan_distil_your_world_new_york_edition.jpg

49.5%

New York Edition

Macallan Distil Your World

macallan_distil_your_world_new_york_edition_2792298_498471.webp

macallan_distil_your_world_new_york_edition_2792299_008740.webp

Foxing to label(s)

macallan_1960_gordon_macphail_100_proof_1970s_2789253_718806.webp

26 2/3 fl.Ozs

100° Proof

Gordon & MacPhail 100° Proof (1970's)

Macallan 1960

macallan_1960_gordon_macphail_100_proof_1970s_2789254_256818.webp

Minor marks to ribbon/label

macallan_easter_elchies_2011.jpg

59.7%

Easter Elchies 2011 Release (Purple Ribbon)

Macallan 14 Years Old 1997

macallan_14_years_old_1997_easter_elchies_2011_release_purple_ribbon_2791371_887029.webp

macallan_14_years_old_1997_easter_elchies_2011_release_purple_ribbon_2791372_700449.webp

Minor marks to box

macallan_easter_elchies_2009.jpg

700ml

52.8% vol

Easter Elchies 2009 Release (Green Ribbon)

Macallan 13 Years Old 1995

macallan_13_years_old_1995_easter_elchies_2009_release_green_ribbon_2791365_076871.webp

macallan_13_years_old_1995_easter_elchies_2009_release_green_ribbon_2791366_866636.webp

macallan_easter_elchies_2008.jpg

59.6%

Easter Elchies 2008 Release (Red Ribbon)

Macallan 12 Years Old 1995/6

macallan_12_years_old_19956_easter_elchies_2008_release_red_ribbon_2791361_422984.webp

macallan_12_years_old_19956_easter_elchies_2008_release_red_ribbon_2791362_153268.webp

macallan_easter_elchies_2012.jpg

57.2%

Easter Elchies 2012 Release (Yellow Ribbon)

Macallan 13 Years Old 1999

macallan_13_years_old_1999_easter_elchies_2012_release_yellow_ribbon_2791374_833790.webp

macallan_13_years_old_1999_easter_elchies_2012_release_yellow_ribbon_2791375_561626.webp

Drawer will not close. No sleeve, gloves or transit box.

macallan_distil_your_world_mexico_edition_502678.webp

Mexico Edition

macallan_distil_your_world_mexico_edition_2792308_122266.webp

macallan_distil_your_world_mexico_edition_2792309_538081.webp

balvenie_23_years_old_1993_dcs_compendium_chapter_3_781319.webp

51.9% vol

Balvenie 23 Years Old 1993

balvenie_23_years_old_1993_dcs_compendium_chapter_3_2789986_469700.webp

balvenie_23_years_old_1993_dcs_compendium_chapter_3_2789987_204338.webp

Wear to seal area.

speyburn_12_years_old_flora_fauna_794854.webp

Flora & Fauna

Speyburn 12 Years Old

speyburn_12_years_old_flora_fauna_2789311_654968.webp

speyburn_12_years_old_flora_fauna_2789312_909854.webp

springbank_30_years_old_2026_release_25221_2792327_058796.webp

springbank_30_years_old_2026_release_25221_2792328_807281.webp

springbank_30_years_old_2026_release_25221_2792433_310968.webp

springbank_30_years_old_2026_release_25221_2792434_945699.webp

springbank_30_years_old_2026_release_25221_2792133_871398.webp

springbank_30_years_old_2026_release_25221_2792134_451405.webp

macallan_james_bond_60th_anniversary_release_decade_3.jpg

43.7%

Decade 3

Macallan James Bond 60th Anniversary Release

macallan_james_bond_60th_anniversary_release_decade_3_2789088_949898.webp

macallan_james_bond_60th_anniversary_release_decade_3_2789089_530693.webp

macallan_distil_your_world_london_edition.jpg

57.5%

London Edition

macallan_distil_your_world_london_edition_2792303_978170.webp

macallan_distil_your_world_london_edition_2792304_190349.webp

macallan_copper_spirit_still_replica_219702_163069_908020.webp

Springbank Copper Spirit Still Replica

springbank_copper_spirit_still_replica_2792001_281806.webp

springbank_copper_spirit_still_replica_2792002_976434.webp

macallan_edition_no1_197264.webp

70cl

Macallan Edition No.1

macallan_edition_no1_70cl_2789344_074724.webp

macallan_edition_no1_70cl_2789345_912706.webp

macallan_james_bond_60th_anniversary_release_decade_4.jpg

Decade 4

macallan_james_bond_60th_anniversary_release_decade_4_2789092_836956.webp

macallan_james_bond_60th_anniversary_release_decade_4_2789093_735909.webp

Scuffs to box

macallan_masters_of_photography_mario_testino_purple_edition_349318.webp

Mario Testino Purple Edition

Macallan Masters of Photography

macallan_masters_of_photography_mario_testino_purple_edition_2792374_140360.webp

macallan_masters_of_photography_mario_testino_purple_edition_2792375_087556.webp

Smirnoff Pot-Still Vodka

Smirnoff Pot-Still Vodka

Sell Whisky with 0% Commission

How To Buy Whisky?