Single malt whisky (and sometimes a third) time. The final spirit, called "new make spirit", generally has an alcohol content of 60 to 70%. Most new-make malt whisky is diluted to about 62.5% a.b.v. before it is placed in casks to mature. The "new-make spirit", or unaged whisky, is then placed in oak casks to mature. By law, all Scotch whisky must be aged for a minimum of three years in oak casks, though many single malts are matured for much longer. The whisky continues to develop and change as it spends time in the wood, and maturation periods of twenty years or
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