Robert Burns would have used this gauging rod to carry out his work as an exciseman. He would often refer to himself as a "gauger". It is marked with various scales for measuring the quantity of beer and wine in barrels.
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, wine and spirits. For this he received £50 per year plus £50 per smuggler arrested and a share in any goods confiscated.