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Book, 'Books for the Collectors of her Majesties...'

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Customs Collectors' Instructions, 1707

Introduction:
Books for the Collectors of her Majesties Customs in the North Part of Great Britain issued in 1707, it includes Methods of Accompting for Officers and tables of local export statistics. This volume was the property of the Royal Burgh of Dumfries.
Image Rights Holder:
Dumfries & Galloway Museums Service
Ref:
DUMFM:0198.120
Project:
39:Robert Burns in Dumfries and Galloway
Material:
Paper, board; animal skin, leather
Dimensions:
Page size: 235 mm x 385 mm
What:
Book, 'Books for the Collectors of her Majesties...'
Subject:
Burns had to calculate and collect the tax due on a wide range of goods, most notably, silk, tobacco and beer and spirits. For this he received ¶œ50 per year plus ¶œ50 per smuggler arrested and a share in any goods confiscated.
Who:
Robert Burns (1759 - 1796) (use)
Andrew Anderson (Edinburgh) (printer)
Her Majesty's Customs and Excise (regulations)
When:
1707
Where:
Robert Burns Centre, Dumfries & Galloway
Background:
Burns had to calculate and collect the tax due on a wide range of goods, most notably, silk, tobacco and beer and spirits. For this he received ¶œ50 per year plus ¶œ50 per smuggler arrested and a share in any goods confiscated.
Description:
These were the customs and excise regulations which were in force when Robert Burns began his duties as an Excise Officer in September 1789. Excise was a tax similar to VAT, but collected at the point of manufacture or import, rather than sale.