Name: Larsen Le Cognac Des Vikings
Brand: Other
SKU: 0330388
Price: 75 GBP
Availability: SoldOut

Larsen Le Cognac Des Vikings sold for £75 in Just Whisky's August 2016 auction. This is a very collectable fine champagne cognac and is part of the…

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The history of Scotch whisky has to a significant degree been shaped by excise legislation, ever since the first tax was imposed on it by the Scots Parliament in 1644. The parliament passed an Excise Act fixing the duty at 2/8d (13p) per pint of ‘aquavitae or other strong liquor’ – the Scots pint being approximately one third of a gallon.

Over the next two centuries, many changes were made to the legislation surrounding the taxation of whisky, but one factor that never changed was the determination of some distillers to operate illicitly, cutting out any proceeds for the treasury altogether.

In the early 1820s as many as 14,000 illicit stills were being seized each year, and it was estimated that more than half the whisky consumed in Scotland had been distilled without benefit of licence. In 1822 there were no fewer than 6,278 prosecutions for illicit distilling. 

The following year saw the passing of perhaps the most significant piece of legislation ever enacted in relation to Scotch whisky. The Act was an attempt – largely successful, as it turned out – to stifle the extensive trade in illicitly-distilled whisky.

The Excise Act encouraged legal distillation by cutting duty to 2s 5d per gallon, a historic reduction of more than 50 per cent, and a minimum still size of 40 gallons was sanctioned. A licence fee of £10 per annum was introduced, the concept of duty-free warehousing was developed, and distillers were free to export to England and overseas. 

One of the key figures behind the Excise Act of 1823 was the 4th Duke of Gordon, who had extensive estates throughout north-east Scotland, an area that was the very heartland of illicit distillation. Gordon proposed that if new legislation was put in place to make legal distilling more attractive, he and his fellow landowners would do all in their power to uphold the law as diligently as they could and evict anyone convicted of illicit distilling.

The advantages were perceived as being more revenue for the government, despite the lower level of duty, and opportunities for the lairds to make money out of the rash of whisky-making operations that would surely be built as a result of the proposed legislation. Remarkably, no fewer than 79 new distilleries were commissioned between 10th October 1823 and 9th August 1824, with the number of licensed distilleries rising from 111 in 1823 to 263 by 1825.

Perhaps the most significant name from a north-east of Scotland ‘Speyside’ perspective to join the list of legal distilleries was that of Glenlivet, where Captain George Smith began to distil legally at his Upper Drumin farm in 1824. However, Smith’s father, Andrew, had been distilling on the site since 1774, without ever feeling the need to acquire a licence! 
Glenlivet was notable as being the first distillery in the Highlands to be licensed in the wake of the 1823 Excise Act, with support from the Duke of Gordon. Not that the newly licensed Glenlivet flourished without interference, however. Many of Smith’s compatriots considered him a traitor for ‘going legit,’ and as he wrote some years later, they threatened to “…burn the distillery to the ground, and me at the heart of it. The laird of Aberlour presented me with a pair of hair-trigger pistols worth ten guineas, and they were never out of my belt for ten years.”

According to legend, Smith only ever had recourse to his pistols on one occasion. This occurred in a tavern where he stopped for refreshment after delivering some whisky to a customer, and involved a number of would-be thieves, keen to relieve wealthy travellers of their money. When they approached Smith, he drew one of his pistols and fired it into the fireplace. He was allowed to finish his drink in peace.
As a legitimate distillery, Glenlivet supplied high quality single malt to Scotland’s thirsty, expanding population centres to the south, and in terms of reputation, all other Speyside distilleries soon came to exist in its shadow.

One effect of the 1823 Excise Act was a move away from very small, localised licensed distilleries in southern and central Scotland, with larger whisky-making concerns reflecting the general trend towards bigger, more professional and integrated commercial activities across the UK. 
Indeed, Scotland had already witnessed a tendency towards the development of an industry focused on a relatively small number of extensive distilleries, with the likes of Kilbagie, Kennetpans, Glenochil, Cambus and Carsebridge among the most significant. This consolidation continued apace in the wake of the 1823 Act, though the Highlands were still characterised by a larger number of individually smaller distilling operations.

To give a clear idea of just how significant the 1823 Excise Act really was, many of the distilleries and single malts we now value most highly were licensed within a decade or so of its enactment. Not all of these were ‘new builds,’ of course, with some, usually farm-based, having previously operated under the radar without licenses.

The list of distilleries in question includes Balmenach, Ben Nevis, Benrinnes, cardhu, Edradour, Fettercairn, Glen Scotia, Glencadam, GlenDronach, Glenfarclas, Glengoyne, Glenkinchie, Miltonduff, Royal Lochnagar and Talisker   as well as many others no longer in existence.
While a very strong case can be made for declaring the 1823 Excise Act to be the single most important piece of excise legislation relating to Scotch whisky, a case can also be made for the 1860 Spirit Act which legalised the blending of malt and grain whiskies under bond for the first time. But that is another story for another day.

The Deil's awa wi' the Exciseman - Robert Burns

"The deil cam fiddlin' thro' the town, 
And danc'd awa wi' th' Exciseman; 
And ilka wife cries,  Auld Mahoun, 
I wish you luck o' the prize, man.

The deil's awa the deil's awa, 
The deil's awa wi' the Exciseman, 
He's danc'd awa he's danc'd awa 
He's danc'd awa wi' the Exciseman.

We'll mak our maut, and we'll brew our drink, 
We'll laugh, sing, and rejoice, man; 
And mony braw thanks to the meikle black deil, 
That danc'd awa wi' th' Exciseman.

There's threesome reels, there's foursome reels, 
There's hornpipes and strathspeys, man, 
But the ae best dance ere came to the Land 
Was, the deil's awa wi' the Exciseman.

The deil's awa the deil's awa , 
The deil's awa wi' the Exciseman, 
He's danc'd awa he's danc'd awa  
He's danc'd awa wi' the Exciseman."

…burn the distillery to the ground, and me at the heart of it.

In this intriguing piece, Gavin D. Smith delves into the relationship between taxes and the Scotch Whisky industry.

1823 EXCISE ACT

Historical

We've compiled a list of codes to make it easy to find out what whisky is inside each bottle from the Scotch Malt Whisky Society. The first digits relate to the distillery, and the numbers after the dot (.) relate to the number of the release, from that distillery. Sometimes you'll see a letter preceding both -that relates to the type of liquid in the bottle, for example a "G" means it's a Grain whisky.

SMWS Bottle Codes

Useful Info

We're excited to partner with Rothes Sports Development Group this month to raise money for a great cause. The charity was formed in 2025 to enchance local health, welfare and sporting opportunities in and around Rothes, Moray.

Rothes Sports Development Charity Auction

In our inaugural Blog entry, Guest writer Ian Buxton explores the seemingly unglamorous distillery mill. The unsung hero of whisky distilleries.

The Distillery Mill

This is a very collectable fine champagne cognac and is part of the Lillehammer Collection ceramic Viking collection. It depicts Harold's Coronation with Sowrd and Sceptre.

Larsen Le Cognac Des Vikings

Other

Multiple

Other / Non-Whisky

larsen_le_cognac_des_vikings.jpg

Not stated

larsen_le_cognac_des_vikingsdb11ee.webp

larsen_le_cognac_des_vikingsc40e81.webp

August 2016

Refer to images for general condition

lambs_navy_rum_hms_warrior_decanter.jpg

750ml

HMS Warrior Decanter

Lamb's Navy Rum

lambs_navy_rum_hms_warrior_decanter1f1a20.webp

lambs_navy_rum_hms_warrior_decanter35000c.webp

lambs_navy_rum_hms_warrior_decanterbf7713.webp

caol_ila_21_years_old_1977_1999_rare_malts.jpg

70 cl

61.3% vol

1999 Rare malts

Caol Ila 21 Years Old 1977

caol_ila_21_years_old_1977_1999_rare_maltsa569ff.webp

caol_ila_21_years_old_1977_1999_rare_malts406779.webp

glenmorangie_madeira_wood_finish.jpg

Glenmorangie Madeira Wood Finish

glenmorangie_madeira_wood_finish56c8a2.webp

glenmorangie_madeira_wood_finishf3fb5e.webp

glenmorangie_madeira_wood_finish434d99.webp

glenlivet_70_years_old_1943_gm_private_collection.jpg

49.1%

G&M Private Collection

Glenlivet 70 Years Old 1943

glenlivet_70_years_old_1943_gm_private_collection44215a.webp

glenlivet_70_years_old_1943_gm_private_collection69c4c6.webp

mortlach_75_years_old_gm_generations.jpg

44.4%

G&M Generations

Mortlach 75 Years Old

mortlach_75_years_old_gm_generationsd88e26.webp

mortlach_75_years_old_gm_generationsabe54a.webp

highland_park_50_years_old_1964_2018_release.jpg

42.5%

2018 Release

Highland Park 50 Years Old 1964

highland_park_50_years_old_1964_2018_release85653e.webp

highland_park_50_years_old_1964_2018_release567776.webp

macallan_30_years_old_1988_mizunara_cask_finish.jpg

48.6%

Mizunara Cask Finish

Macallan 30 Years Old 1988

macallan_30_years_old_1988_mizunara_cask_finish0b5da4.webp

macallan_30_years_old_1988_mizunara_cask_finisha721a1.webp

ardbeg_29_years_old_1967_kingsburys_single_cask_no922.jpg

54.6%

Kingsbury's Single Cask No.922

Ardbeg 29 Years Old 1967

ardbeg_29_years_old_1967_kingsburys_single_cask_no9225ede22.webp

ardbeg_29_years_old_1967_kingsburys_single_cask_no92263a692.webp

glenfarclas_1953_2007_single_cask_1_of_2.jpg

53.9%

2007 Single Cask (1 of 2)

Glenfarclas 1953

glenfarclas_1953_2007_single_cask_1_of_298ce47.webp

glenfarclas_1953_2007_single_cask_1_of_24aa70c.webp

karuizawa_1981_2014_sherry_cask.jpg

63.4%

2014 Sherry Cask

Karuizawa 1981

Larsen Le Cognac Des Vikings

Specifications

Similar Other results

Lamb's Navy Rum

Camus XO Elegance Cognac

Assorted Whisky Bar Coasters

Bidders also considered

Lamb's Navy Rum

Caol Ila 21 Years Old 1977

Glenmorangie Madeira Wood Finish