Sword which belonged to Robert Burns

This sword is an example of a 17th or 18th century Scottish hanger or whinger.  The hilt comprises of a cast brass double shell guard with a side loop depicting a serpent and the twisted ivory grip has been stained an orange brown.  Burns would have used this sword in the course of his duties as an Excise Officer.   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.