Name: Vieux Garcon Cognac
SKU: 0490582
Price: 7.5 GBP
Availability: InStock

An exclusive cognac made using the finest spirits from Charente, north of Bordeaux.

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

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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

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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

Vieux Garcon Cognac

Other

Multiple

Other / Non-Whisky

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December 2017

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Held In Bond at Caley Casks

An Islay 2026 Vintage Sherry Hogshead Cask

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loch_makin_2026_vintage_sherry_hogshead_cask_held_in_bond_at_caley_caks_2802129_517143.webp

22_special_air_service_sas_regiment_spirit_box_set_6_x_70cl_incl_book_2796779_034641.webp

(6 x 70cl) Incl. Book

22 Special Air Service (SAS) Regiment Box Set

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macallan_the_archival_series_folio_8_2746563_896332.webp

Folio 8

Macallan The Archival Series

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macallan_the_archival_series_folio_8_2795904_582686.webp

bowmore_25_years_old_1997_the_distillers_anthology_vol_2_267444.jpg

47.8%

The Distiller's Anthology Vol. 2

Bowmore 25 Years Old 1997

bowmore_25_years_old_1997_the_distillers_anthology_vol_2_2802193_483071.webp

bowmore_25_years_old_1997_the_distillers_anthology_vol_2_2802194_773805.webp

bowmore_25_years_old_1997_the_distillers_anthology_vol_2_2802190_124848.webp

bowmore_25_years_old_1997_the_distillers_anthology_vol_2_2802191_359679.webp

craigellachie_23_years_old_455199.webp

700ml

Craigellachie 23 Years Old

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tormore_30_years_old_1988_signatory_vintage_single_cask_no115592.jpg

45.5%

Signatory Vintage Single Cask No.115592

Tormore 30 Years Old 1988

tormore_30_years_old_1988_signatory_vintage_single_cask_no115592_2796687_710915.webp

tormore_30_years_old_1988_signatory_vintage_single_cask_no115592_2796688_520250.webp

glenfarclas_25_years_old_special_edition_2795912_932095.webp

700 ml

Special Edition

Glenfarclas 25 Years Old

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port_askaig_25_years_old_2796623_252867.webp

45.8% vol

Port Askaig 25 Years Old

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tamdhu_12_years_old_2013_distillery_team_single_cask_no2197_2802140_427915.webp

58.9%

Distillery Team Single Cask No.2197

Tamdhu 12 Years Old 2013

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the_distillers_one_of_one_founders_reserve_2795942_591712.webp

48.6%

Founders' Reserve

The Distillers One Of One

the_distillers_one_of_one_founders_reserve_2795943_221224.webp

tormore_2003_2025_legacy_casks_official_pre_release_2796709_456075.webp

48.4% vol

2025 Legacy Casks | Official Pre-Release

Tormore 2003

tormore_2003_2025_legacy_casks_official_pre_release_2796710_466256.webp

Crack to wooden box.

glen_scotia_25_years_old.jpg

48.8%

Glen Scotia 25 Years Old

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Glenmorangie Signet

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tomatin_2014_2025_distillery_exclusive_2796719_291672.webp

57.5%

2025 Distillery Exclusive

Tomatin 2014

tomatin_2014_2025_distillery_exclusive_2796720_163050.webp

glenlivet_21_years_old_sample_room_collection_75cl_828921_499711_754430_176761_394898.webp

Sample Room Collection | Batch No.0923

Glenlivet 21 Years Old

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glenlivet_21_years_old_sample_room_collection_batch_no0923_2802148_074503.webp

glenfarclas_2008_2023_single_cask_no_2998_2795914_445554.webp

58.7%

Single Cask No. 2998

Glenfarclas 2008 - 2023

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dalmore_king_alexander_iii_785894.webp

Dalmore King Alexander III

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70cl & 2x 5cl

22nd Special Air Service (SAS) Regiment

Glenfarclas Tasting Pack 15 Years Old with 105 & 25 Years Old Miniatures

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caperdonich_21_years_old_2000_2022_signatory_vintage_cask_strength_collection_2796691_780946.webp

2022 Signatory Vintage | Cask Strength Collection

Caperdonich 21 Years Old 2000

caperdonich_21_years_old_2000_2022_signatory_vintage_cask_strength_collection_2796692_092201.webp

aberlour_18_years_old_75cl_479213_158295_340993_678004.jpg

75 cl

Double Sherry Cask Batch No. 004

Aberlour 18 Years Old

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Minor mark to label.

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58.9% vol 

The Manager's Dram 2007

Inchgower 13 Years Old

inchgower_13_years_old_the_managers_dram_2007_2796713_170845.webp

inchgower_13_years_old_the_managers_dram_2007_2796714_501535.webp

bladnoch_19_years_old_2022_release_2747089_170784.webp

46.7% vol

2022 Release

Bladnoch 19 Years Old

bladnoch_19_years_old_2022_release_2795899_398010.webp

bladnoch_19_years_old_2022_release_2795900_860184.webp

balvenie_11_years_old_2012_hungarian_red_wine_cask_travel_exclusive_2744360_575451.webp

47.4% vol

A Collection of Curious Casks - Story No.10

Balvenie 11 Years Old 2012

balvenie_11_years_old_2012_a_collection_of_curious_casks_story_no10_2795583_875970.webp

balvenie_11_years_old_2012_a_collection_of_curious_casks_story_no10_2795584_363540.webp

Vieux Garcon Cognac

Vieux Garcon Cognac

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