Glen Albyn Distillery Logbook 12th February 1924

Time to dive back into Glen Albyn, and the realm of lost Scottish distilleries, after a summer break. It's always worthwhile to take a moment to reflect on achievements, insights, and the blend of the new and the old that lies ahead.

This entry from February 1924 serves as a prime example, taking us down various roads and emphasising the extent of control the Excise office exerted over Spirit Merchants in Inverness and throughout the nation as a whole. It also underlines an important resource for many retailers and firms that has sadly dwindled in the modern age. 

Although I have examined this entry as a standalone piece for now, further into my research, it’s important to note that it is regarding the same retailer that initiated our logbook journey and the eventual closure of their business, which was recorded on 28th November 1923. The depiction of a bustling Inglis Street is sourced from that article.

Here's the entry from February 1924:

'Glen Albyn Distillery

Inverness

12th February 1924

Honourable Sirs

The attached application refers to three casks lying at McAllisters Bonded Warehouse , Eastgate, Inverness, in the name of A. Cameron, deceased husband of the applicant.

Mrs Cameron wishes to dispose of these casks without being required to take out a dealers license.

Mrs Cameron held a publicans license for premises at 16/18 Inglis Street, Inverness and surrendered the license on 27th November, last, the business having been permanently discontinued and the stock sold.

Applicant apparently had forgotten the existence of these casks. Your Honours instructions are now awaited.

I am your obedient servant.

G.W. Peterkin, offr'

Gilbert is bringing this matter to the attention of the Commissioners of Customs & Excise. In the margin, there is a note regarding a response (BC10315/15224) that was likely added just three days later, proposing a solution:

'Mrs Cameron is to be informed through her advocates that it will be necessary for her to take out a spirit dealers licence to cover the transaction in question. She should be informed of her provisions of Section 3 of the Finance(?) Act 1915 where in certain circumstances she may obtain repayment of a portion of duty paid.'

I believe it is the Finance Act, even though the text is somewhat hard to make out, this appears to be the most probable option. In 1915, numerous government acts were enacted, primarily due to the War, which included particular legislation Acts regarding Immature Spirits and Customs. The Finance Act itself conferred specific authorities to Customs, Inland Revenue, and Excise to modify and revise laws concerning the collection of these duties. It would have remained in force even in 1924, as it was not annulled until the Statute Law (Repeals) Act of 1971 was introduced.

We are incredibly lucky once more to have access to the photographs captured by Professor John R Hume, an economic and industrial historian from Glasgow, which are part of the archives maintained by Trove.scot and Canmore. These are the two building images which I've included in this article, the lead image has been enhanced by A.I. technology. 

These pictures originate from either 1965 or 1966. Additionally, there are some more distant images in the archive of another building owned by the same firm that are incorrectly labelled as being from 1934, which can be easily dismissed due to the presence of several modern vehicles in a nearby carpark. These are located on Castle Street, which is away from the train station. It is probable that all these images are from around the same time. Zooming in on the specific Trove image confirms we're in the right place:

This confirms the firm and this is bonded warehouse #2, the Trove map tracking shows this as being on the edge of Inglis Street. And looking at Google maps, this busy side street is mainly made up of retail units today. Most of the buildings are of the correct period, but it seems the fate of the warehouse was to be demolished with the creation of the Eastgate shopping centre, as it is now listed as being underneath that project. 

The actual Trove description of the image (H35/65/21/25), provides more clues:

'This is one of a group of four bonded warehouses which were probably built in the late 19th century. As they are close to the former Highland Railway goods station it is probable that they were built for the storage of dutiable goods either arriving by train, or more likely, awaiting transport south. This shows the most elaborate of the warehouses. The heavy-duty railings in front are unusual for such a building. Note the double-pile construction, with a valley between the two sections of roof. The cottage was probably occupied by the storekeeper. By 1965 these warehouses seem to have been used for maturing Scotch whisky from one or other of the three distilleries still operating in Inverness. They have now been converted into offices.'

We know the company owned at least four warehouses in Inverness from this, and there's nothing to suggest that they were all in the same location - the archives would suggest at least two sites?

Upon reviewing the Inverness Burgh Directory from 1924, it indicates that Inglis Street was home to booksellers, shoemakers, a gunmaker, confectioners, clothiers, and a Mrs. Cameron at number 17, who is identified as a Spirit Merchant, with her residence located elsewhere on Lochalsh Road. It has already been updated to reflect that her husband is no longer associated with the business.

Regular readers will be aware that the Burgh records include a list of Spirit Merchants, and on Inglis Street (pictured above in 1923), we only find Wm Davidson & Co. listed at number 10. There is a D. Cameron & Co. mentioned in the records, but it is situated at 21 Queen's Gate, which is not too distant yet clearly represents a distinct entity. Therefore, the only conclusion we can draw is that with the ownership change, the business was also omitted from the 1924 publication.

The only method to verify this is to travel back in time to an earlier edition, which we will do shortly. However, it is important to note that the Burgh Records confirm the presence of bonded warehouses owned by T.S. Macallister & Co. in the East Gate area of the city. This is indeed our firm, as indicated by the inscription on the warehouse. An additional entry elsewhere in the book verifies that their warehouses are located at 82 and 88 East Gate, with no other sites specified. Could this be 82-88 in reality?

You may observe the slightly varied spelling of the surname from G.W. Peterkin; this is understandable and is also a matter I speculated on in a previous entry regarding the name McDonald versus MacDonald. We're only human after all. 

According to the research presented in that article, 1920 records verified that the business existed since 1915 and was known as John Forsyth & Co., wine and spirit merchants. 

Interestingly, I stumbled upon the 1905 records, which also confirmed the warehouses were in operation during that period. Unfortunately, my go-to reference, The Schweppes Guide to Scotch by Philip Morrice - a fantastic resource that everyone should have - did not provide any insights. On a different note, I suggest checking out my interview with Philip regarding the book and his resource, which is one of my favourite pieces and is held on the Internet Archive.

We are aware that the merchant operated under the name Forsyth Co. Spirit Retailer. Although this name does not appear in the 1919 records, we do have a few merchants listed in the East Gate area, with only a Wm Davidson noted at 10 Inglis Street. Additionally, a Mrs Forsyth is mentioned as a spirit merchant in the city, but her location is solely on Upper Kessock Street.

Decline of Inverness Spirit Merchants

What stands out from the 1919 listings, especially when compared to those from a few years later, is the significant decline in the number of merchants within the city. I would estimate that this number has decreased by more than half in just a couple of years. This decline can be attributed to the economic climate, as well as businesses being absorbed and merging into new locations, which might have been the case with Mrs Cameron and the Forsyth trader. While later records may provide further insights, I would like to shift our focus back to the bonded warehouse and the casks themselves.

Due to the limited information available about T.S. Macallister & Co. in the whisky industry, I have to conclude that it is merely a local entity dedicated to offering a bonded resource.

A new Inverness warehouse?

The Trove text above indicates that it was used by the distilleries in Inverness? I would quickly dismiss Glen Mhor from any such involvement, considering our previous findings regarding their train shipments from this period. Both Glen Mhor and Glen Albyn had the opportunity to use the railway sidings constructed during WW1 and did not need casks to remain in a nearby bonded warehouse that was in proximity to the distillery.

With Glen Albyn being acquired by Mackinlay and Birnie in 1920, this purchase likely provided a more direct connection to the nearby railway network. Unless circumstances shifted in the following decades, I can't imagine either of the Muirtown distilleries utilising a bonded warehouse adjacent to the station.

This brings us to the enigmatic Millburn distillery, about which very little is known and will be a point of interest in the future. It arguably had a more straightforward access route to the station - literally the main road leading into town from its eastern position. Moreover, with its primary owner being a precursor to Diageo at that time, and several warehouses on the premises, it seems improbable that such a resource was necessary.

Perhaps, as a contingency for a delayed train or delivery, the bonded warehouse near the station could have served as a practical option - rather than having a policeman oversee it until it was picked up. However, it seems quite unlikely that the Inverness distilleries would utilise this, except perhaps through a gentleman's agreement in specific circumstances. Overall, I think we can rule out this aspect noting how much warehousing all three distilleries would command in later years.

I would place greater importance on the scenario where the train terminated at Inverness, and the casks were intended for transport further north or south. In that case, the more isolated distilleries would have required such a storage solution. Nevertheless, it is highly probable that the bonded warehouse served as a valuable asset for various merchants throughout the city, and perhaps even retailers further north within the rail system.

T.S. Macallisters

The Courier dated Friday, January 9th, 1909, sheds light on the ownership of T.S. Macallister and its proprietor, William Macallister, who is mentioned in a court summons from 1925, which we will discuss later in this article.

Nevertheless, we return to this earlier 1909 report titled 'Inverness Hotelkeeper's Action'. This entry details a case presented at the First Division of the Court of Session, involving a reclaiming note against Thomas Stewart Macallister, hotel-keeper from Inverness; William Macallister, a wine and spirit merchant also from Inverness; and Robert Brown & Co., wine and spirit brokers based in Glasgow.

The case revolves around a historical debt, which is not the focus of our research. However, it is noteworthy that when William Macallister acquired the property in 1904 (the Academy Street Hotel), he became a creditor under a bond.

This indicates that William Macallister, likely in his early 30s at the time of the hotel purchase, may have hailed from a wealthy background. At some point, he transitioned into the wine and spirits business, possibly establishing ties with Robert Brown & Co. for casks and other spirits, while transferring ownership to the aforementioned relative.

Academy Street in Inverness still exists today and boasts several large buildings. As for the hotel itself, further investigation would be necessary. The street was also home to the renowned Royal Highland Hotel and number 18. However, I feel that a likely candidate is the building pictured below, which was at 103-107 and the image comes from the Trove archives.

A lesser-known hotel, which may explain its fading into history without leaving a significant mark, has clear connections and advantages to the wine and spirits industry, functioning more as a drinking venue with lodgings. The building remains today, with the ground floor now housing several fast food outlets.

Robert Brown was a prominent company in Glasgow, specialising in whisky blending. Founded in 1865, it operated several branches throughout the city. Renowned for their Four Crowns blend, further details about their early history can be found on OldGlasgowPubs.

The company served as the gateway for Seagram's entry into the Scotch whisky market when Seagram's opted to penetrate the domestic scene in 1935 by purchasing the blender, which had struggled during the Great Depression. A very informative paper by Graham D. Taylor, available as a PDF download, titled 'Seagram Comes to Scotland' sheds light on the circumstances surrounding Robert Brown in 1935:

'This company, which operated from a modest three-room office on Renfield Street [in Glasgow], stored its whisky stocks in various bonded warehouses across Scotland, including the Glasgow Bonding Company.'

This was a soft launch following its purchase, granting Seagram's access to a commendable inventory of aging stock for its premium blends. Operating from a single office provided a small foothold until the 1950s, when it became a launching pad for distilling and significant acquisitions across the Scotch whisky industry. 

In the 1960s, Robert Brown was utilised to register the Black Watch blend, despite having no connection to the original blending company, a practice we have seen from corporations when it comes to distributing licenses and brands. 

Inverness Merchant's Bankruptcy

We are lucky to have a report from the Northern Chronicle and General Advertiser for the North of Scotland, dated Wednesday, 04 February 1925.

This report details the involvement of the warehouse in Inverness during a bankruptcy hearing. It verifies that the only partner of T.S. Macallister & Co. was William Macallister, who was 56 years old at the time the article was published, with this eye catching headline:

The merchant involved is Alexander Mackenzie & Co., licensed grocers located on Church Street, Inverness. This firm is not connected to the one mentioned in our initial logbook entry, but it does shed light on the challenges of that era for merchants. 

The report further describes the responsibilities of his reliable warehouseman, John Fraser, who had been employed for nearly 28 years, and possibly lived in the cottage next to the warehouse in the above photograph. William appears to be a typical owner of that time, not engaged in the daily operations and relying on his staff to manage their tasks. He would only visit the premises to ensure that 'work was being carried out.'

In court, a document was presented - a certificate from T.S. Macallister & Co. on their official bonded paper, confirming specific stock in bond. John was permitted to present such documentation, as it 'is the common thing for any customer who wants to get a note of his stock. It is a matter of courtesy.' However, any other type of documentation was prohibited, including the inability 'to sign any documents over a threepenny stamp.'

The entire report is quite an engaging read. It sheds light on a previous agreement with the Spirit Merchant and the Commercial Bank of Scotland. A former representative of the bank had taken 'a few parcels of whisky and liquor' to be sent to the bank. The merchant would then be able to request 'an advance on the security of whiskey', albeit with the misspelling throughout the report.

Interestingly, 'the confirmation, was, he understood, taken to the bonded warehouse-keeper, who signed it, and the confirmations and assignations were both handed to the bank at the same time.'

The account appears to illustrate a breakdown in communication. The warehouseman thought that presenting these documents along with any required release from the bonded stores was done with the full knowledge of the bank, which had accepted the request. Documentation from 1920 verified the quantities of whisky (my spelling) in bond for both the firm and the bank.

The current bank representative in the witness box, William Reid, affirmed that he had not received any communication from the warehouse-keeper concerning the assignations and confirmations.

He elaborated, 'how he occasionally received certificates from the bond related to the whiskey and other spirits there. In June 1924, he requested the bond for a certificate intended for a potential buyer of the bankrupt's enterprise.' This is probably how the problem was initially discovered, following a query from an ex-partner in the firm.

William validated the standard procedure concerning bonded stock, which sheds light on their practices, specifically, 'the bankrupt business used to send a slip indicating the value of the goods for which they desired a delivery order. In May 1923, I asked them to send a letter requesting the delivery order for goods that were detailed. I maintained a record of the actual stock in bond periodically and kept the books current.'

The company had previously sought a larger overdraft, and the bank recommended that an updated balance sheet - including bonded stocks - would be advantageous. The following part of the report, aptly titled 'A Bomb-shell' offers further insight.

On 21st October 1924, the bank learned that Mr. Tait, a partner in the merchant business, had 'been meddling with whiskey in the bond' without the bank's awareness. William's reaction to the news was that 'it hit like a bomb-shell. I was utterly shocked.'

Cue the classic tune from AC/DC, perhaps. The discrepancy highlighted in the court documents arises from the balance sheet, showing £7855 compared to £3755, leading to the crucial question of whether the bank possessed the whisky in bond or if it belonged to the business.

Mr. Tait appears to have been a significant figure and a leader in the Trade in the North of Scotland, as mentioned in court. He was in search of a new partner and was in the process of acquiring new premises in Elgin with this partner, a partnership that was soon to be dissolved due to Mr. Tait's behaviour.

It seems Tait found it quite simple to extract whisky from the bond, settling any fees through his personal bank account for the service and any outstanding duties. This might explain why the Excise authorities had not intervened. The partner arguably conducted this part legally, but perhaps shrouded in secrecy by using a different account.

His habit of taking whisky from the bonded stock appears to have been a long-standing practice, possibly dating back to 1915 or even earlier from cross-examination; a slow approach to removing whisky from bond was clearly adopted to avoid suspicion. Ultimately, this seems to have resulted in a significant discrepancy between what was anticipated in bond and the reality. When a new partner expressed interest in joining the business, inquiries were raised.

Delving deeper into the report, the former partner provides additional insights about whisky: 'he knew that the bank was willing to offer a special arrangement concerning 16 hogsheads of whiskey, and during Mr. Tait's holiday, he became acquainted with the numbers of the casks. In June 1923, he spotted one of these casks in the yard.'

Tait maintained a distance from his ex-partner, sharing little information. 'Someone mentioned that his stocks were running quite low. Tait explained that he was purchasing whiskey at a high price. It occurred to me that if he could handle one hogshead, he could certainly manage more, so I informed Mr. Maclean about the situation. I was quite invested in this issue, as my capital was still tied up in the business.'

The proceedings then shift their attention to certain documentation and the handwriting involved. One correspondence verifies that a cask recorded on May 17, 1923, was marked as 'Age guaranteed for five years.' As anticipated, the emphasis for both consumers and merchants was on younger whisky that was well-crafted and full of character.

I recall William Birnie's statement in 1952, no doubt formed by his father, John Birnie, who was the co-owner of both Glen Albyn and Glen Mhor during this period and a highly skilled distiller:

'Whisky under three years old is a sick spirit. Sick in spirit and harsh on the throat of a man, and I personally would support legislation mandating five years of aging.' Five years marked the beginning of the preferred aging period for Glen Mhor before bottling, which also aligned with consumer tastes at the time and also likely, Glen Albyn.

Further insights emerge through Mr. Tait's typist and bookkeeper, Miss C.M. Duncan, who had dedicated nearly eight years to his service. She was responsible for typing the assassinations and confirmations for Mr. Tait, and she knew that 'whiskey was being withdrawn from bond that should not have been removed.' It was frequently observed that Fraser, the warehouseman, was quite reluctant to sign any confirmations.

The final witness was John Fraser himself, who corroborated his hesitance to sign any documents, stating that if something was significant, he would present it to the owner, Mr. Macallister. John often took the extra step of visiting Mr. Tait's shop to provide a record of the actual stock he had in bond, which was mostly noted on scrap paper.

Fraser believed, due to Mr. Tait's influence, that the stock in bond was owned by the merchant rather than the bank. The lawyer mentioned '35 items of whiskey when only 22 were listed' on a certificate, likely referring to casks, and thus the evidence was concluded.

Although the verdict is not included in this report, it is reasonable to assume that Mr. Tait was indulging in whisky from the bond for his business, despite the fact that these casks were under the supervision and temporary ownership of the previously mentioned bank as collateral.

This situation highlights the significance of maintaining records, particularly regarding the transfer of casks from the bond to yards linked with local enterprises. It appeared to be widely recognised among the merchant's staff that his method of acquiring new stock through the bond was not as legitimate as it ought to have been.

The three casks in question

Returning to our own logbook entry, I would suggest that the trio of casks do not originate from any of the distilleries in Inverness. We know that Glen Mhor and Glen Albyn would hold casks for their clients until they were requested for bottling. Their pricing appears to be quite fair, rendering the expense of a nearby warehouse seemingly redundant. Nowadays, we value casks that have remained on the premises to some extent and have not been relocated, I think longstanding retailers would have a similar view. Having their whisky available in the city would have been significant for Mackinlay & Birnie, as well as for supporting local enterprises.

The only potential issue here would arise if merchants became anxious when distilleries were shutting down due to WW1, or in the instances of Glen Albyn and Glen Mhor becoming a base for the US Navy. Concerned about the future of their casks (and understandably so, given the thirsty sailors) and their access to goods for their shop, this scenario could be plausible. However, our subsequent research indicates that during WW2, there were procedures in place for existing customers who required access to their casks.

No, I believe it is quite probable that these casks originated from distilleries beyond Inverness, and since Mrs. Cameron had overlooked them, they may have remained in the warehouse for a considerable duration. As a side note, we know that these casks would be under the care of the warehouseman, John Fraser, who seems very well versed in his role dating back to the late 1890s.

During the 1920s, merchants would present a variety of casks to satisfy different palates or to create their unique blends. Even today, purchasing parcels of casks tends to be more economical or tied to a specific arrangement; for instance, acquiring a cask from a particular distillery often requires taking another one as part of the deal.

Ultimately, it appears that the destiny of these casks was to be transferred to another Spirit Merchant in Inverness ,once all the necessary licensing and paperwork were finalised.

The bonded warehouse destiny

As regular readers are aware, I have the privilege of tapping into the extensive knowledge of Alan Winchester, who certainly delivered once more:

'It's intriguing that the owner of the casks was unaware of their existence when the rent for their storage was to be billed. This article is quite fascinating, as I recall these bonds and their significance in the business.

The story of this event came back to me when some of the Bonds were destroyed in the past.'

In this instance, Alan proceeded to highlight an article that appeared in the Aberdeen Press and Journal on Tuesday, March 21, 1978, featuring the captivating title 'Whisky Galore... down the drain,' written by Jim Love. Right on the front page with the image below, which given its grubby newspaper source, I've tried to polish a little with A.I. which does bring out a little more detail and sets the tone for the piece:

'Down the drain... demolition foreman Mr John Beattie sweeps away whisky and other spirits at the Inverness Bond Warehouse watched by a Customs man.' Is the original quote from the photograph, before we jump into the actual report itself...

'Wine and whisky flowed in an Inverness street yesterday... but it was no occasion for rejoicing.

Demolition men moved into MacAllister's warehouse under the watchful eye of Excisemen and the entire contents of the bonded warehouse were poured down the drain.

It is the first time that the Customs department have had to destroy wines and spirits being held for revenue purposes - but topers could take comfort in the fact that much of it was undrinkable.'

This confirms that the owners of the bonded warehouse remained active until the very moment the building was demolished. This indicates that their services were in demand in the area for an extended duration. The destruction of the building's contents in such a way is quite rare, as Alan notes, and is confirmed by the reporter. These casks could have belonged to various businesses and individuals, similar to Mrs. Cameron mentioned in our logbook entry from 1924.

It would have been fantastic to have a record of the specific contents that were destroyed, but for now, we must rely on the quotes from the article:

'I don't know what the wine would be like but the whisky was cloudy and there was sediment at the bottom of the bottle' said demolition John Beattie. 'All the same, it grieved me to smash those bottles and casks. It is the first time I have had to do a job like this - I demolished a brewery in Alloa once - but it did not have any drink in it.'

The warehouse was owned by the trustee of Miss Margaret Herraghty, who was declared bankrupt in June 1977. The contents were sold by an Edinburgh auctioneering firm for £400, less duty last November, but the buyers coulud not get access to the building without meeting claims from creditors.

And so 86gal of rum, 101gal of whisky, 15 gal of brandy, 1046 of sauterne and 747 gal of sherry have languished in bond awaiting the payment of duty around £10,000.'

It is likely that these are Imperial gallons, not the American version. This implies that 459 litres were wasted, some of which might have been perfectly drinkable, possibly including whisky from lost distilleries today.

The report provides a thorough account, shedding light on the circumstances that led to this harsh method of addressing the problem...

'Customs and excise officials said that if it was not paid by January 31, the liquor would be destroyed.

Last month, a Dundee firm began demolishing buildings on the south side of Eastgate to make way for the comprehensive redevelopment, and yesterday morning it was the turn of the bonded warehouse to come under the hammer. 

But the Customs men moved in to supervise destruction of the contents. The sledgehammers were sent into the four-storey building at 9.15am and during the next three hours, 10,000gal of wines and spirits were poured into the Eastgate gutter or allowed to soak into the adjoining debris.

Cardboard cases of wine bottles were pitched out of a third storey window. Grain whisky, brandy, port and sherry cascaded down the warehouse walk into the street where it was swept into the nearest drain.

All the time, Excisemen kept a careful eye to ensure that none of the bottles - most of them unlabelled - which survived the drop were removed from the site.

A passer-by who removed half a dozen bottles of wine was intercepted and made to return them.'

I'll leave you with that thought of an Inverness local believing it was their lucky day, only to be pursued by Excisemen.

This has been an enjoyable journey sparked by just a few lines in the logbook. We've ventured through a segment of Inverness and the whisky industry that has faded into history, while feeling the decline of spirit merchants and local bonded warehouses. I hope you found it as delightful as I did, and I have a feeling there are more tales like these just waiting to be uncovered.

The 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 to the Archive and HMRC for access to these incredible resources and bringing them to life. And my thanks are also extended to all the quoted resources above.