7J lIi:>narLi o?i the ScOtcb D/j/Uury, 



market to thcmfdvcs : but thcv foon foiuui they were niif- 

 taken, and that the Scotch coiatiiuicd to i'cnd incrcafed quan- 

 litics, and the price of ipirits fell very low in the London 

 market. 

 " In the beginning of 1788 an invelligation took place in ;i 

 Committee of the Houfe of Commons, rcfpefting the number 

 of times in which the Scotch diflillcrs had worked oft" their 

 iHlIs in a given lime, and it was found that they were in the 

 practice of running oft' their ftills fivo or fix times in the fpaee 

 of Z4 hours. It was therefore inferred, that by mifrcprcfent- 

 ation thcv had obtained an undue advantao'e over the En<difii 

 diftlUers; and in February 17 88, before the two vears of the 

 licence ail had expired, an additional duty of iixpeuce ftr 

 gallon was laid on all fpirits fent from Scotland to Enrrland ; 

 the remaining 3 ' J. per gallon being reckoned a fulHcient 

 equivalent for the hccnee duty. It mu(l well be remem- 

 bered, that at this time the Scotch diftiliei's, who had long 

 contended with the Englilh, became bankrupts, and refigncd 

 that market to their rivals. Since tliat time new regulations 

 have been made, by which the whole of the Eniilifh dutv is 

 paid on the Scotch fpirils when landed in England ; and the 

 revenue arifing from the didiliery has verv much incrcafed. 



Having endeavoured briefty to mention the caufes wjiich 

 originally occafioned the licence aft to be introduced into the 

 Lowlands of Sc^iiland, it may now be proper to obfervc, that 

 the ingenuity of the diliillers, working by the licence act, 

 has conltantly been excited, and always fuccefsful in left'en- 

 ing the duties, their fuccefs having kept pace almoft in the 

 degree in which the duties have been incrcafed. For, when 

 the licence at\ commenced in 1786, the diflillcrs continued 

 for fomc time to ui'c ftills of a large ftze, and the duty beinsi; 

 only 30^. y)iT galhm on the content of the ftills, they did 

 then work them oft' live or fix times in the 24 hours; by 

 whicli the duty coft fron) 2(L to ^d. /^r gallon on the fpirits. 

 In 1788 the duty was incrcafed to 3/., and it continued at 

 that rate for abont five years: dilring this fpace they im- 

 proved in running off their flills to about 30 times in the 

 24 hours. They attained to tliis degree of difpatch by greatly 

 reducing the fize of their liilL-, auci cnhirglng ihtir furnaces. 



Al 



