‘The oldest reference to whisky occurs in the Scottish Exchequer Rolls for 1494, where there is an entry of ‘eight bolls of malt to Friar John Cor wherewith to make aquavitae’. A boll was an old Scottish measure of not more than six bushels. (One bushel is equivalent to 25.4 kiIograms)
When King James IV was in Inverness during September 1506, his Treasurer’s Accounts had entries for the 15th and 17th of the month respectively: ‘For aqua vite to the King. . .’ and ‘For ane flacat of aqua vite to the King. . .’. lt is probable that the aquavitae in this case was spirit for drinking.
The earliest reference to a distillery in the Acts of the Scottish Parliament appears to be in 1690, when mention is made of the famous Ferintosh distillery owned by Duncan Forbes of Culloden.
There is also a reference to distilling in a private house in the parish of Gamrie in Banffshire in 1614. This occurs in the Register of the Privy Council, where a man accused of the crime of breaking into a private house, combined with assault, was said to have knocked over some ‘aquavitie’.
One of the earliest references to ‘uiskie’ occurs in the funeral account of a Highland laird about 1618.
An unpublished letter of February 1622, written by Sir Duncan Campbell of Glenorchy to the Earl of Mar, reported that certain officers sent to Glenorchy by the King had been given the best entertainment that the season and the country allowed. It stated: ‘For they wantit not wine nor aquavite.’ This ‘aquavite’ was no doubt locally distilled whisky.
Another writer affirms that aquavitae occasionally formed part of the rent paid for Highland farms, at any rate in Perthshire, but no actual date is given for this practice.
What is the history of charging duty on Scotch Whisky? The Scots Parliament in 1644 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. For the remainder of the 17th century various alterations were made to the types and amounts of duty collected.
After the Union of the Parliaments in 1707, English revenue staff crossed the border to begin their lengthy attempts to bring whisky production under control. Ninety years later the excise laws were in such a hopeless state of confusion that no two distilleries were taxed at the same rate. Illicit distilling flourished, the smugglers seeing no good reason for paying for the privilege of making their native drink.
After a lengthy Royal Commission, the Act of 1823 sanctioned legal distilling at a duty of 2/3d (12p) per gallon for stills with a capacity of more than 40 gallons. There was a licence fee of £10 annually and no stills under the legal limit were allowed. The first distillery came into ‘official’ existence in the following year and thereafter many of the more far-sighted distillers came over on to the side of the law.
In 1840, the duty was 5d (2.5p) per bottle and by the beginning of the First World War it had risen to 1/81/2d (9p). In 1939, a typical bottle of Scotch Whisky cost 14/3d (72p) of which 9/71/2d (48p) was duty. By 1992, after a succession of duty increases, the same bottle was costing around £10.80. The duty on it was £5.55, equivalent to £19.81 per litre of pure alcohol.
AMERICAN WHISKEY
The art of distilling and making whiskey was exported to the Colonies from the British Isles even as the American colonies themselves were growing. Here the spirit of independence and rebellion marked the departure of American whiskeys from their British cousins in both technique and taste.
In the late 18th Century, American farmers who distilled whiskey rose up against the federal government in the new nation's first large-scale protest, the Whiskey Rebellion. They opposed the levying of a tax on spirits merely to raise revenues (although it was purportedly intended to curb excessive drinking). In 1794, President George Washington marched into western Pennsylvania leading an army of 13,000 to quell the rebellion, a move that many Americans saw as an unnecessary show of force. In the end, two people were convicted of treason, but later pardoned by President Washington.
In the beginning, Americans made use of a native crop—corn—in the production of their brews. If you had offered one of the cask- aged blends of the modern American whiskey to an 18th century home-distiller, he'd have had difficulty recognizing it as his favorite drink. On the other hand, if you offered him some Russian vodka, his face would break into a smile of recognition. As well it should, since rye distillation developed in Russia and even though other grains were available, the rye imported by the Eastern Europeans to the New World was the grain of choice. Ironically, three hundred years later, many Irish and Scotch distillers are also using rye as a grain of choice.
Bourbon and Rye Whiskey Two of the major American blends are bourbon and rye. The principal difference between the two is that rye is made almost exclusively from rye grain while bourbon is made from three grains—but never combinations of wheat and rye. Use one, or use the other; that is the tradition. While most of the bourbon comes from Kentucky, it's not one of the requirements to be labeled a bourbon.
Tennessee Whiskey The other major American whiskey type is the distinctive Tennessee whiskey (which must be made in Tennessee). While Tennessee whiskey is very similar to bourbon, the Tennessee whiskey must undergo the "Lincoln County Process," which requires the whiskey to be filtered through approximately 10 feet of maple charcoal. This process takes about ten days and gives the whiskey a unique flavor and aroma. It also tends to mellow the whiskey.
Two major distillers represent this class: Jack Daniels and George Dickel. Both of these distillers use a process called "sour mash." The yeast from previous batches of fermented mash is used in the new batch much like the way sourdough bread is made, hence the name sour mash. The corn, barely, and rye mixtures of these sour mash products give them a unique flavor.
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