This 'Toby Jug' is modelled from the figure of Robert Burns as an Exciseman. It depicts Burns seated with a manuscript on his lap. Burns began working as an Excise Officer in Dumfries in September 1789.
Excise was a tax similar to VAT but collected at the point of manufacture or import rather than at the point of sale. A wide range of goods was liable for it, notably silk, tobacco and spirits. Burns as a gauger had to calculate and collect the tax due.