Barrel for at least two years in new, charred oak containers. Other forms of whisky aged in used barrels cannot be called "straight". International laws require any whisky bearing the label "Scotch" to be distilled and matured in Scotland for a minimum of three years and one day in oak casks. By Canadian law, Canadian whiskies must "be aged in small wood for not less than three years", and "small wood" is defined as a wood barrel not exceeding capacity. Since the U.S. law requires the use of new barrels for several popular types of whisky, which is not typically considered
Scotch whisky as long ago as 1494, as documented in the "Exchequer Rolls", which were records of royal income and expenditure. The quote above records eight bolls of malt given to Friar John Cor wherewith to make aqua vitae (Latin for "water of life," = "uisge beatha") over the previous year. This would be enough for 1,500 bottles, which suggests that distillation was well-established by the late 15th century. Whisky production was first taxed in 1644, causing a rise in illicit whisky distilling in the country. Between the 1760s and the 1830s a substantial unlicensed trade originated from the Highlands, forming a