Glen Albyn Distillery Logbook 30th November 1923

 


Delving into the logbook entries at Glen Mhor revealed some surprising insights, yet it’s no shock that we can already see this pattern reflected in the pages of Glen Albyn. 

The mention of a char-à-banc might seem like an unusual detail to highlight in the official records of a distillery, but here it stands, demanding our attention. We must explore this entry, if only to uncover the significance of a char-à-banc, a testament to the modes of transportation from just over a hundred years ago. 

I can only suggest that the excise representative felt compelled to use official channels to highlight this potential dodging of payable taxation?


'Glen Albyn 

Excise Logbook 

File No. 73023

Enclosure No. 3 and 4

30th November 1923


Honourable Sirs,

I beg to report Charles & Robertson of 9 George Street, Inverness in the parish an County of Inverness, motor contractor for having on the 24th Nov used his Renault char-à-banc ST2609 for a non-exempt purpose, namely, the exclusive use of conveying a hockey team from Inverness to Fort George - enclosure (5)

The char-à-banc chasis no.117051 was imported at London on the 8th June 1923 and exempted from payment of motor car import duty under Section 13(4) of the Finance (no.2) Act 1915. It was tranferred from Aberdeen to Inverness on the 21st Nov. The value of the chassis is £261.11.9 and the duty payable is £87.3.11 (enclosure 2)

(next page)

On 28th Nov I interviewed Mr John MacRae, Secretary of the Hockey team who confirms the terms of engagement stated in enclosure (7), namely to convey the hockey team from Inverness to Fort George on the 24th char-à-banc at an inclusive fee of 5 shillings?

Mr MacRae also states that no other passengers joined the charter on route for Fort George.

In the event of legal proceedings being taken, MacRae is unwilling to give evidence in court.

The char-à-banc is registered with the local authority as a hackney (14 seats inclusive of driver). Form 565 was delivered by me personally to offender on 24th Sept last and the restrictions as the use of the car were pointed out to him by me.'

This can undoubtedly be categorised as one of the more peculiar entries in the Custom & Excise records we've debated, highlighting the diverse responsibilities involved in investigating and documenting potential fraud against the Crown. Regarding the hockey team and its outcome? Let's wish that the road trip - likely remarkable considering the vehicle and era - proved to be worthwhile.


Lead image kindly provided by the Great CelebrityThe Glen Albyn logs are held at the Highland Archives Centre in Inverness (HCA/D31/4/1/23 and HCA/D31/4/1/24) and I'm thankful for access to these incredible resources.

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