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Document, Excise Return, signed by Robert Burns

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Excise return signed by Robert Burns, 1791, reverse

Introduction:
This excise return was prepared by Robert Burns in the course of his work as an exciseman. On the front he lists traders, grouping them by their trade, such as tanners and maltsters. On the reverse he gives a summary of the duties they have to pay.
Image Rights Holder:
Dumfries & Galloway Museums Service
Ref:
DUMFM:1964.144.8.A
Project:
39:Robert Burns in Dumfries and Galloway
Material:
Paper
Dimensions:
Page size: 330 mm x 412 mm
What:
Document, Excise Return, signed by Robert Burns
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) (document issued by)
Alexander Findlater (1754 - 1839) (Dumfries Excise Office) (Robert Burns' supervisor)
Thomson Collection (Hole in the Wa', High Street, Dumfries) (from)
When:
6 April 1791; 24 May 1791
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:
Burns commenced 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.