[15:24 13/3/03 n:/3991 RUSSELL.751/3991-001.3d] Ref: 3991 Whisky Ch 001 Page: 3 0-25
not very successful because of ever-increasing commercial pressures. It is not
surprising that historical records show that some of the good burghers of
Edinburgh, such as one Besse Campbell, regularly broke these cartels. The
Edinburgh Town Council Records of 1556 state that Besse should ‘desist
and ceis fra ony forthir making of aqua vitae within this burgh in tyme cumyng
or selling of ony therein except on the market day’ (author’s emphasis), and
also ‘to conform to the privelge granted to the (surgeon) barbers under the
Seill of Caus’ (Scott-Moncrieff, 1916). As well as showing us that the Town
Clerk had some spelling difficulties, the record clearly demonstrates that while
Besse was not allowed to distil whiskey, she was allowed to sell it in the
town’s market as a sort of licensed grocer of the period. The other important
conclusion to be drawn from this record is that there was a growing market,
albeit a local one, since Besse felt obliged to distil her own whiskey to augment
the ‘legal’ supply. Besse was therefore the first recorded entrepreneur of
whiskey, and the first (but not the last!) female distiller to boot.
Government intervention continued into the next century, and following the
outbreak of civil war in England in 1642 the Scottish Parliament imposed a
series of excise levies. So began the age-old conflict between Customs & Excise
(the Gaugers) and distillers, who were increasingly driven to hide in the hills
and glens and the isles of the Inner Hebrides to carry on what they regarded as
their legitimate trade, free from punitive government taxes. However, not all
distilling was illicit. Following the restoration of the monarchy in 1660, the tax
on ale, beer and whiskey (which was still referre d to as aqua vitae in all statutes
of the period) was essentially doubled, and it was estimated that this provision
would yield £384 000 in revenue (Statute 1661, Car II, c.128). To raise this huge
sum there must have been several large legitimate stills in existence, such as
those of John Haig & Co., who claim that a Robert Haig established their
business in 1627 (Anon., 1914). What is interesting, from a technical viewpoint,
is the fact that these taxes were imposed not only on malted barley but also on
spirit ‘not made of malt’. Other chronicles of this period similarly allude to
spirit being made from a mixture of grains, such as oats, barley and wheat
(Smith, 1776) as well as malt. So even from the earliest times some wh iskey
was being distilled from unmalted grain, and not all malt was made from
barley. The malt tax introduced in 1701, for example, states that duty shall
be paid: ‘upon all Malt, ground or unground, whether the same shall be made
of Barley, or any other Corn or Grain whatsoever’ (Statute 1701, 12 &13
William III, c.5).
After the Treaty of Union with England in 1707, the first London-based
Parliament of the now United Kingdom of Great Britain and Ireland decreed
that Scotland should pay the same high rates of duty as England. This was in
direct contradiction to the Treaty of Union , and led to the infamous Malt Tax
riots of 1725 (Devine, 1999). The government backed off from such universal
revolt, and it took nearly another 100 years before excise duties were harmo-
nized throughout the United Kingdom (Smith, 1980). Nevertheless, legitimate
distilling continued to develop, particularly in the Lowlands of Scotland. By
1756 duty was paid on 433 811 gallons of spirit, nearly eight times the volume
taxed the year after the Treaty of Union (Craig, 1994). Despite the public
Chapter 1 History of the development of whiskey distillation 3