HOOPER, E. Grant; MACDONALD, John. Editors. Ham’s Inland Revenue Year-Book, 1907.

A Book of General Reference and Special Information on the Revenue & Licensing Laws, Income Tax & Death Duties ... Bound : The Ports and Harbours and Bonded Warehouses of the United Kingdom. Bound with: Digest of Customs and Inland Revenue Warehousing Regulations. pp. 408, 72, 165. London: Effingham Wilson & Co., 1907. Crown octavo. pp. 408 (plus adverts), 72, 156. Finely bound in full red morocco as a satchel-style case binding, with folding flap and strap closure, the central panel embossed with a crowned cipher (likely of the Edward VII period). A tactile and practical format, designed for regular professional use. The leather remains bright and supple, with no marking; internally clean. Original pencil retained within the satchel. A superb copy.
A highly important Edwardian compendium of fiscal, commercial, and administrative law, directly relevant to the regulation, storage, and taxation of spirits at a pivotal moment in the history of Irish and Scotch whisky production. The Inland Revenue Year-Book provides detailed guidance on excise duties, licensing laws, and bonded storage, core mechanisms through which whisky was controlled, matured, and taxed in the early twentieth century.
These regulations shaped not only the economics of distilling but also the very character of whisky itself, allowing for extended ageing that became synonymous with quality.
Equally, the treatment of ports and harbours reflects the export infrastructure through which Irish whiskey, then still one of the world’s dominant spirits, was shipped globally, particularly from Dublin, Belfast, and Cork. Their survival, particularly in durable field bindings, is uncommon.