dnd Dcfcrlption of an improved Still, Jt 



the -Lowlands of Scotland, by which the manufaiSture and 

 duties levied on fpirits in Scotland and in England became 

 regulated by diftinft and feparate laws. 



The Scotch diftillers, previous to the year 1786, had fent 

 large quantities of fpirits to the London market, which had 

 occafioned a redudion of the price ; and it was found alfo 

 that the revenue of the diltillery had diminiflied. From th\>s 

 circumftance it was fufpeded that frauds were committed 

 againft the revenue to a great extent ; and the London dif- 

 tillers having received certain information of the manner ia 

 which the duties were evaded in Scotland, this fuggefted the 

 neceflity of making feparate "and dillindt laws for railing the 

 duties in the different kingdoms. 



Therefore, in July 1786 the licence a6t for the Lowlands 

 of Scotland commenced, and was to continue for two years. 

 The principle on which this aft was framed, between the 

 contending and rival diftillers of the two kingdoms, with 

 confent of the miniller, was in this manner: — 



The duty then paid by the Englifli diftillers was fixpcnce 

 p£r gallon on the wafli ; and fuppofing that i8 gallons of fpi- 

 rits, I to jc over hydrometer proof, were taken from 100 

 gallons of wafli, the duty on the fpirits of that ftrength 

 amounted to 2s. ()\d. per gallon. The diftillers in the Low- 

 lands of Scotland were allowed to work ftills of any capacity 

 or extent, on paying an annual licence duty of thirty fliillings 

 /)^r gallon on the content of their ftills ; and the fpirits thus 

 made were to be confumed in Scodand. They were alfo al- 

 lowed to fend their fpirits into England on paying an addi- 

 tional duty of two (hillings per gallon, of the ftrength of I 

 to 10 over hydrometer proof, when landed there. Thus it 

 was computed, that the annual licence duty of the Scotch 

 diftillers would be equivalent to the remaining 9' J. per gal- 

 lon paid by the Engiifti diftillers, on this ground, that the 

 Scotch diftillers could run off their ftills only once in the 24 

 hours. 



The licence ad being fettled in this manner, and as the 



Englifh diftillers confidered they had been thus far fuccefsful 



in fixing the Scotch to pay a certain duty of a^. per gallon, 



not 10 be evaded, they expeifted to have had the London 



o market 



