Fobers of Culloden, Duncan (1644-1704)

In 1785 an Act was passed abolishing this right, and stating that the Forbes of the day was to be compensated adequately. If he did not agree, the case was to be tried by jury before the Scottish Court of Exchequer. He did not agree, and the case duly came up. His defence proved that the privilege was justly his, and although it could have been made to yield £7,000 a year, in fact the profit was just over £1,000; and further that the late Lord President, Mr Duncan Forbes (1685 — 1747) had provided £20,000 of his own money in suppressing the 1745 Rebellion. The jury surprised their Lordships by awarding Forbes £21,580.

The Scottish distillers complained at the severity of the Excise laws, and many went out of business, with the result that the price of barley began to be affected. Also there was an increase in illicit distilling.

As a consequence of the outcry, the Government discontinued the tax on low wines and spirits, and an annual tax was put on the stills according to their size. Burns alluded to this act in a note to his poem 'The Author's Earnest Cry and Prayer', which deals with the previous oppressive Excise laws.