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Smuggling in the Highlands. 271
unsatisfactory as regards the Revenue. The provisions of the; law
were not only inadequate, but tlu; enactments were so imperfectly
carried out that the duty was evaded to a considerable; extent.
With the view of facilitating and improving collection, Scotland
was divided in 1787 into Lowland and Highland districts, and
duty charged according to tlie capacity of the still instead of on the
gallon. When we are again about to divide Scotland for legisla-
tive purposes into Lowland and Highland disti'icts, it is interesting
to trace the old boundary line which was defined by the Act 37,
G. III., cap. 102, sec. 6, as follows :—
" A certain line or boundary beginning at the east point of
Loch-Orinan, and proceeding from thence to Loch-Gilpin ; from
thence along the great road on the west side of Lochtine, to
Tnverary and to the head of Lochhne ; from thence along the
high road to Arrochar, in county of Dumbarton, and from thence
to Tarbet ; from Tarbet in a suj)posed straight line eastward on
the north side of the mountain called Ben-Lomond, to the village
of Callendar of Monteith, in the county of Perth ; from thcmce
north-eastward to Crieft' ; from thence northward along the road
by Ambleree, and Inver to Dunkeld ; from thence along the foot
and south side of the Gran'])ian Hills to Fettercairn, in the county
of Kincardine ; and from thence northward along the road to
Cutties Hillock, Kincardine O'Neil, Clatt, Huntly and Keith to
Fochabers ; and from thence westward by Elgin and Forres, to
the boat on the River Findhorn, and from thence down the said
river to the sea at Findhorn, and any place in or part of the
county of Elgin, which lies southward of the said line from
Fochabers to the sea at Findhorn."
Within this district a duty of £1. 4rS. per annum was imposed
upon each gallon of the still's content. It was assumed
that a still at work would yield a certain annual produce for each
gallon of its capacity. It was calculated that so much time would
be required to work oti' a charge, and the officers took no further
trouble than to visit the distilleries occasionally, to observe if any
other stills were in operation, or if larger ones were substituted
for those which had been already gauged. The distillers soon
outwitted the Excise authorities by making improvements in
the construction of their stills, so that instead of taking a
WL'ek to work otf a charge, it could be worked off in twentyfour
hours, afterwards in a few liours, and latterly in eight
minutes. These improvements were carried so far that a still of
80 gallons capacity could be worked otf, emptied, and ready for