Excise return signed by Robert Burns

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.  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.  Burns had to calculate and collect the tax due on a wide range of goods, notably silk, tobacco, beer and spirits.  For this he received £50 per year plus £50 per smuggler arrested and a share in any goods confiscated.