Show Navigation

Document, page from Burns' Excise Survey Book

Back

View Large Image

From Robert Burns' Excise Survey Book, first page

Introduction:
This page is from Robert Burns' Excise Survey book. It lists the places he visited as an exciseman and includes his reports and comments upon them. Thornhill, Penpont, Dunscore, Sanquhar and Enterkinfoot are all mentioned.
Image Rights Holder:
Dumfries & Galloway Museums Service
Ref:
DUMFM:1964.144.11
Project:
39:Robert Burns in Dumfries and Galloway
Material:
Paper
Dimensions:
Page size: 240 mm x 180 mm
What:
Document, page from Burns' Excise Survey Book
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) (written by)
Thomson Collection (Hole in the Wa', High Street, Dumfries) (from)
His Majesty's Customs and Excise (Dumfries) (written by Robert Burns on their behalf; bears their stamp)
When:
c 1790
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. He would often ride over 50 miles a day in the course of his duties.