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H.M. Excise Office — Highland District · Orkney Division
By Appointment · His Majesty's Commissioners of Customs and Excise · Est. MDCCCXXIII
H.M. Excise Case Ref: GS/1797/0847/ORK  ·  Classification: Spirit of Exceptional Character  ·  Status: Active
His Majesty's Customs & Excise — Scotland — Case File


The GAUGER'S SHARE


Scottish Independent Bottler — Kirkwall, Orkney — Est. 2025
Case Open     Spirit Assessed
See also: Ord. 1823, Ch. IV
Case Summary — For the Attention of the Superintendent of Excise

A Matter of Spirit, Duty, and Discretion

In 18th century Scotland, the Crown's Excise Officers — known as Gaugers — were tasked with measuring illicit spirit and collecting the King's due. These men walked a treacherous line between law and community, between duty and temptation.

For behind closed doors, in remote Highland glens and hidden stone cellars, a different economy flourished. The gauger who came upon a fine illicit still faced a choice: enforce the law, or accept his share — a bottle of exceptional spirit, pressed quietly into his hands by a distiller who knew the value of discretion.

"The gauger who came upon a fine illicit still faced a choice between the law and a dram worth forgetting."
H.M. Excise Records, Highland District, c. 1797

We named our company for this tradition: the idea that exceptional whisky has always found its way to those who truly appreciate it — regardless of what the law might say.

1644 First Excise Duty Levied
14,000 Illicit Stills Seized Annually, 1820s
1823 Excise Act — Legal Distilling Begins
Reg'd under Act 1823
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Assessor's Note — For General Circulation
"This is the gauger's share: earned not by right, but by silence. A wink. A turned back. A story worth telling over dram after dram. We commend these spirits to those of discerning taste — and appropriate discretion."
Gaugers Share Limited · Kirkwall, Orkney · 2025
Gauge for Yourself Share with Friends Assessed & Approved