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1. Illicit distillation in Scotland. Two reports of Woodbine Parish, Esquire, Chairman of the Board of Commissioners in Scotland, on the subject of illicit distillation in Scotland; dated London, 25 April and 24 May 1816
Vol. VIII, 8p. (Sessional no. 432)
Woodbine Parish discussed the recommendations made in various petitions and memorials from all parts of Scotland, which, he said, "appear to be activated by a zealous and patriotic desire to rescue their country from the system of disobedience to the laws, the violation of so many sacred engagements and depravity of morals, which are inseparable from this state of active fraud." He listed these petitions and memorials in an appendix.
The practice of illicit distillation was most prevalent in the north of Scotland. It was commonly thought that the trade, in illicit spirit, which caused a great loss to the revenue through duties, was a direct result of high duties. Mr. Parish pointed out that illicit distillation had not increased in proportion with the rise in duties in the previous 30 years. Many of the petitioners requested a reduction of the duty, and in some cases, lower duties in the Highlands than in the Lowlands. To discourage smuggling Mr. Parish thought it necessary that the duty should be the same throughout Scotland and the same regulations should apply to reduce competition between Highland and Lowland distillers. Other petitioners advocated a reduction of the required percentage of spirits and the use of small stills. The legal trade had to be encouraged to produce a sufficient quantity of spirits.
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