Taxation, Riots and Rebellion
Taxes also played a key role in whisky’s history. In the 1720s, taxes in Scotland were increased on the production of malt. This led to whisky becoming more expensive, which understandably and justifiably resulted in the Malt Tax Riots of 1725. The riots were at their worst in Glasgow, where the local MP Daniel Campbell’s house was robbed and wrecked during the riots. Eventually, troops put down the rioters and unfortunately, the tax remained.
This was not the only example of the state and whisky crossing swords. The Scottish Excise Board was responsible for regulating distilleries, the men charged with handling the distillers on their behalf were known as ‘gaugers’, and there were often hostile and violent confrontations, bribery was commonplace, but murder and kidnap were suitable alternatives if the gaugers were not obliging. Illicit whisky was big business in the Highlands, not only in Britain, smugglers were moving illicit Scotch overseas as well. A little thing like the law was not going to halt profits.
The Excise Board fought back with vigour, closing nearly 2,000 illicit distilleries in 1782. Which begs the question, how many were operating across the highlands? One gauger, Malcolm Gillespie, impounded over 400 stills and more than 6,500 gallons of whisky. He was said to use Bulldogs trained to seize the noses of ponies carrying illegal whisky, he received 42 wounds for his troubles, payback on behalf of the ponies’ noses.
Across the pond, the new nation of America also imposed taxes on Whiskey in 1791, which led to the Whiskey Rebellion. To pay debts incurred in America’s War of Independence, George Washington’s new federal government decided to tax spirits. This was seen as no great imposition, which for New England residents it wasn’t.
The poorer citizens west of the Appalachian Mountains distilled whiskey from leftover grains to raise desperately needed money. This new tax crippled many of these families, trouble was brewing, and an excellently named group known as “the whisky boys” decided to take a stand, a violent one. Dressed as ladies, the whisky boys pounced on Robert Johnson, a tax collector who was stripped naked, shaven bald, tarred and feathered for his efforts. Robert Johnson was the first, but far from the last.
Eventually, a reluctant George Washington led an army against the rebels, who decided discretion was the better part of valour and surrendered. With only a single battle, a handful of deaths, mostly from sickness or accidents, and only two death penalties, both of which were overturned by Washington, it's safe to say the Whiskey Rebellion will not go down as the most dramatic conflict in history. Nonetheless, the tax was eventually overturned by the government of Thomas Jefferson.
Back in the UK, a new Excise Act was passed in 1823, which involved fairer taxes and easier trade. Many highlanders were still opposed, but George Smith licensed the Glenlivet distillery as the first under the new act. This was not popular amongst his fellow distillers, who knew this to be a guarantee of Excise men’s presence in the area following Smith’s decision, so he carried two pistols at all times for the remainder of his days. Many more soon followed and soon the illicit stills dried up.
