Reports from Committees of the House of Commons. Vol. XI. Miscellaneous Subjects: 1782-1799 [containing] Report from the Committee upon the Distilleries in Scotland. Reported by the Right Honourable Sylvester Douglas, 11 June 1798; 12 July 1799. - William Eden, Sylvester Douglas 1803 - House of Commons, London - Re-printed by Order of the House, First Edition Thus. This massive and scarce set of reports provides an in-depth study of the Scottish whisky industry, supported by hundreds of testimonies, and letters, provided by distillers, distiller’s agents, innkeepers, farmers, spirit dealers, grain merchants, the church, commissioners of excise, revenue officers, chemists, brewers, physicians, solicitors, landowners, and at least one butcher. There are also extensive lists and statistics of all the Scottish distillers, method of distilling, quantities produced, duties paid, quantities of grain used.

Nearly 500 pages, printed in double-columns, illustrated with eleven full page plates of stills and distilling apparatus, a large (47x60.5cm) folding hand coloured ‘
General Map of Scotland’ (by Laurie and Whittle, London, 1799) and 11 woodcuts in the text.

The extent of the problems of taxation and collection are evidenced by over 100 folio pages listing distillery prosecutions and seizures (527-640) combined with relevant extracts from court reports.

One interesting section compares other methods of producing spirits, which range from Spanish brandy and Dutch gin, to the distillation practised by the ‘
Natives at Chatra in Ramgur, and other Provinces in India’ (692-704).

In addition to the two main reports by Sylvester Douglas (pages 319-511, and 512-804), there is a three part report on ‘
Illicit Practices used in Defrauding the Revenue’ which relate to smuggling and ‘piratical practices’ and cover Whisky amongst other dutiable goods (pages 228-299). The remaining ten reports cover other areas of the Treasury (pages 3-226 & 303-317).
  ‘Frustrated by the state of the distilling industry and no doubt by now thoroughly confused by the lobby and counter-lobbying of the various interests and their wildly varying and contradictory claims and counter-claims, the government set up a Select Committee of the House of Commons in 1797 with a brief "to enquire into the best mode of levying and collection the duties upon the distillation of corn spirits in Scotland".

Under the chairmanship of the Rt Hon. Sylvester Douglas, whose energy one can only marvel at, evidence was taken, witnesses called and examined, excise records poured over and two substantial reports (June 1798 and July 1799) produced. They are a remarkable, detailed and lively record of the state of the industry at the end of the 18th century, wonderfully illustrated and with a wealth of information. The Committee heard from every figure of substance in the industry and received a mass of contradictory submissions and evidence from interested parties. It is worthy of detailed analysis in its own right…

Eventually the Committee's recommendations were for a continuance of the licence system, increased surveys by excise officers, higher Lowland taxes, additional taxes on excess production above the limits set by the distilling licence and abolition of the Highland line’ [Buxton & Hughes]

Reference: Buxton & Hughes,
The Science and Commerce of Whisky, 59.

Folio (binding size 42.5x28.5cm), pp. [4] [1 (title page)] [1] v-viii 804 [4].
Collation (5/2019): 11 In-text diagrams - 357, 375, 377, 377, 398, 400, 401, 401, 439, 441, 692; 11 full page plates - 706, 707, 757, 758 (6 plates), 804 (2 plates); 1 folding hand coloured map 47x60.5cm - 804.
  Bound by Riley Dunn & Wilson of Falkirk, Scotland, in recent half brown crushed morocco over light brown cloth, spine lettered in gilt, new endpapers.   Condition: Near fine, some offsetting to plates, in fine binding.   Ref: 109598   Price: HK$ 30,000