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| Section | Motive: Whisky |
| Folders | Whisk(e)y |
| Views | 2,323 |
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Swaan 03/12/2010 12:53
Irgenwie sehe ich im Glass ein Lächeln++++++++++Sigrid Rosemann 17/01/2009 21:32
Sehr ansprechende Aufmachung und eine sehr schöne Farbkombi.Lg Sigrid
Joachim Irelandeddie 17/01/2009 10:35
Das ist ja eine Wissenschaft für sich die mich eigentlich nicht so interessiert hat, aber deine Erläuterungen haben mich überzeugt - trinken werde ich ihn trotzdem nicht, schaue mir lieber deine super gut gemachten Aufnahmen an! Gefällt mir sehr!lg irelandeddie
Sven Jankowski 28/07/2006 8:24
sehr stylisch gemacht.frisch und hell. lg Sven† Dieter Uhlig. 27/07/2006 23:09
(:-))HAJO Photografie 27/07/2006 21:36
+++fg Hans
Sieglinde R. 27/07/2006 20:36
Sehr gut gemacht, finde es als klasse FotoLG Linde
Hermann Klecker 09/04/2006 17:30
Ein schönes Whisky High-Key-Foto.Und eine interessante Abhandlung über die Whisky-Steuer ;-)
Gruß
Hermann
wdfe 07/04/2006 0:12
Nun lassen wir doch mal das fiskalische Argument bei Seite und konzentieren uns auf den Whisky und da ist doch Fakt, dass im wesentlichen von 4 Regionen ausgegangen wird, nämlich den Lowlands, den Highlands, Campbeltown und eben Islay. Ob es Sinn macht, steht auf nem anderen Papier.Doch ob Islands oder Highlands, am Ende ist es doch nur ein "short dram", aber was für einer! ;-)
Und nun aber gute Nacht!
wdfe
† Ralf Scholze 06/04/2006 22:42
sorry, steuerrechtlich gab es damals, als die highlandlinie eingeführt wurde nur die high- und die low-lands und weder islay noch kintyre gehörten zu den low-lands. die sogenannten whiskyregionen sind künstliche, von der whiky industrie eingeführt grenezen, eigentlich ziemlicher unsinn. was ist beispielsweise ein typischer islay? das spektrum reich von extrem stark rauchigen whisky wie octomore von bruichladdich, lagavulling oder Ardbeg über die medium peated Whisky wie Bowmore zu den fast rauchfreien wie der klassische Bruichladdich oder Bunnahaven.Aber zurück zur Highland line. Geschichte ist manchmal richtig spannend
TAXING WHISKY
Customs & Excise
Customs: The term 'Customs' applied to ‘customary payments’ or ‘dues’ of any kind, regal, Episcopal or ecclesiastical until it became restricted to Duties payable to the King upon export or import of certain articles of commerce.
Excise (Duties) from the Middle Dutch excijs, meaning a Duty charged on domestically produced goods. They are inland Duties levied on articles at the time of their manufacture, most notably on alcoholic drinks, but Duties have also been levied on salt, paper and glass.
1203 The origin of a nation-wide Customs system in England can be traced back to the Winchester Assize of 1203-4 when it was directed that the 'customary dues at the ports', should be accounted directly to the State Exchequer, and payable to King John. Legislation concerning Customs can be traced to King Edward the First (1272-1307)
1298 'custodes custumae' were appointed in certain ports to take direct charge of the collection of Customs for the crown.
1494 An entry in the Exchequer Rolls listed "Eight bolls of malt to Friar John Cor wherewith to make aqua vitae". This was sufficient to produce almost 1500 bottles.
1643 The regulation of the collection of Customs was entrusted to a parliamentary committee whose members were appointed commissioners and collectors of Customs, forming in effect a Board of Customs. The Board of Excise was established by the new puritan Cromwell’s Long Parliament, to organize the collection of Duties in London and the provinces. Originally Charles 1’s idea, borrowed from the Dutch, but he was beheaded (this was one of the reasons) so the first Excise tax in the British Isles was levied at 8d per gallon. At first a wide range of commodities was covered, but when the Duties were extended beyond the districts which parliament controlled, to cover the whole country, they were confined to alcoholic liquor only. Originally intended for one year only, it has remained to this day.
1644 The Scottish Covenanting parliament introduced the Malt Tax It was an unpopular piece of legislation and was incredibly difficult to collect. The tax remained in force until 1707. The Scots Parliament passed an Excise Act fixing the Duty at the equivalent of 13p per pint of aquavitae or other strong liquor - the Scots pint being approximately one third of a gallon or 1.5 litres! For the remainder of the 17th century various alterations were made to the types and amounts of Duty collected.
1660 Excise Duty was settled by statute despite widespread protest in 1660.
1683 A permanent Board of Excise for England and Wales was established with separate Boards for Ireland in 1682, and Scotland in 1707.
1688 Malt tax increased considerably
1690, The earliest reference to a specific distillery in the Acts of the Scottish Parliament appears, when mention is made of the famous Ferintosh distillery (on the Black Isle, near Inverness) owned by Duncan Forbes of Culloden
1704 Cromwell’s Malt Tax lifted from Scotland for the duration of the War of the Spanish Succession to 1714
1707 After the Act of Union of Parliaments, . The Scottish Excise Board, manned by English officials, was established in Edinburgh to harmonise Duties in British Isles. English revenue inspectors (gaugers) began their arduous attempt to bring whisky production under control. Illicit distilling flourished, the smugglers seeing no good reason for paying for the privilege of making their native drink, the tax being seen as an English imposition. Smuggling (from the German for importing illegally) became an acceptable practice for some 150 years to come. Islay was exempt from paying any taxation or excise to the Crown as “In Farm” Duties were paid instead directly to the laird of the island for the next 100 years.
1714 Malt Tax reinstated. The variance in measurements often found Scotland unfairly taxed, the Scots rioted and much blood was shed in the resulting military suppression.
1725 Glasgow Malt Tax Riots – 14 shot dead by the Army under General Wade after threats to stone Excise officers. The matter was finally settled by imposing a malt duty at half the English rate.
1760 Ferintosh Disitllery (Black Isle) producing 2/3 of all legally produced whisky in Scotland
1777 only 8 licensed distilleries were contributing to the revenue of the United Kingdom, while nearly 400 unregistered stills were thought to operate within the City of Edinburgh alone. The operations of illicit distillers in the remote Highlands and Islands of Scotland was vast. High taxation discouraged producers from taking out licenses.
1778 300,000 gallons (1.3m litres) estimated annually smuggled to England tax free.
1779 Malt Tax raised
1780 Malt tax raised
1781 home distilling, up to now legal for personal use, but not for resale, taxed for the first time. Excess production had been sold, swapped or used to pay the rent. A fourfold return on the raw ingredients was too irresistible.
1782 Malt tax raised
1784 The Wash Act of 1784 lowered Duties in England and the Scottish Lowlands. The fermented wash itself was now taxed, in contrast to the Highlands, where the tax was on the still capacity. The 'Highland Line' was drawn with whisky not allowed to be moved across it. A consequence of the Wash Act was an enormous increase of legal production in the Lowlands. A good part of these spirits were exported to England and this caused alarm with the London gin distillers. Licences of £50
1786 As a result of London Gin distillers’ pressure, the Government passed the Scotch Distillery Act. The Act imposed an extra Duty on spirits exported to England expanded the tax on still capacity to the whole of Scotland, and abandoning the tax on wash. This increase in Duty made it much harder for the Scottish distillers to operate in the English market. An unforeseen consequence on the implementation of the tax on still capacity, was the development by the Lowland distilleries of a shallow still which could be ‘worked off’ in minutes rather than hours. The quality of the spirit was very poor, but inconsequential if the spirit was to be rectified into gin.
1788 Export of Scottish-distilled spirit to England certainly continued and, under pressure again from the London gin lobby, the Lowland Licence Act was passed. This act required Scottish distilleries wanting to operate on the English market to give 12 months' notice. In practical terms, this meant a prohibition on exporting Scottish spirits to England. Bankruptcies of several of the larger Lowland distilleries were the result. Increased Duties in wines and spirits to fund the Napoleonic Wars resulted in widespread smuggling which resulted in more effective policing by both Customs and Excise.
1793 Duty tripled
1794 Reverend Archibald Robertson (Church of Scotland Minister for Kildalton) “This island hath the liberty of brewing whisky, without being under the necessity of paying the usual excise duty to government. We have not an excise officer in the whole island. The quantity therefore of whisky made here is great; and the evil that follows drinking to excess of the liquor, is very visible on this island”
1795 Duty doubled
1800 Duty Doubled
1804 Duty increased
1811 Duty Increased
1814 Duty Increased
lg
ralf
wdfe 06/04/2006 22:30
Ausser Islay!Die Highlands befinden sich im Norden der Lowlands, zwischen Greenock im Westen und Dundee im Osten, die die alte Steuerbezirksgrenze (Highland Linie) darstellen. Sie stellen den grössten Teil von Schottland dar und umfassen alles ausser den Lowlands, Islay und Campeltown. www.whiskymania.ch/Highlands.18.0.html Die Seite ist allerdings in einem furchtbaren Deutsch geschrieben.
Einen eben so schönen Abend!
wdfe
† Ralf Scholze 06/04/2006 22:18
nein, alles was sich nördlich der highlandlinie befindet, gehört zu den highlands, also der alten steuergrenze von dundee über perth nach Greenrockschau einfach mal unter p://www.whiskymania.ch/Highlands.18.0.html
nach
schönen abend noch
ralf
wdfe 06/04/2006 21:43
Wohl ehr die Islands, oder?Wolfgang F.K. Schlick 04/04/2006 0:46
... a bit pale, isn't it ... ;-)