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Description: | 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.
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 ��50 per year plus ��50 per smuggler arrested and a share in any goods confiscated.
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. | License: | http://creativecommons.org/licenses/by-nc-sa/3.0 | Publisher: | Dumfries & Galloway Council - Nithsdale Museums | Temporal: | 1707-01-01 - 1707-12-31 | Source: | Burns Scotland | Identifier: | Customs Collectors' Instructions, 1707 | Go to resource |
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