Door knocker from Excise Office, Dumfries

This brass door knocker in the form of a male lion's head, is from the former Excise Office in Shakespeare Street, Dumfries.   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.  He was required to travel over 200 miles per week on horseback collecting excise duties, then complete the necessary bookwork during his evenings.