In times of war and austerity, governments need to raise funds somehow. That hasn't changed in the 215 years since this advert was placed in the 7th April 1800 issue of The Aberdeen Journal:
HAIR POWDER TAX
Stamp Office, Edinburgh, March 25 1800
The HEAD DISTRIBUTOR of his MAJESTY’S STAMP DUTIES in NORTH BRITAIN, in pursuance of “An Act for granting to his Majesty a Duty on Certificates issued for using Hair Powder”, hereby gives notice to every Person using or wearing Hair Powder, that they will receive Certificates for the ensuing year, from 5th April 1800 to 5th April 1801, at the following places, viz.
HEAD OFFICE AT EDINBURGH
1. DUNDEE
Dundee John Alison
2. ABERDEEN
Aberdeen Auldjo and Williamson
Banff Thomas Ogilvie
Stonehaven Charles Munro
Oldmeldrum Thomas Simpson
Huntly Alexander Stewart
Peterhead John Dallachy
Fraserburgh John Wallace
Keith George Brander
3. TAIN
Tain John Barclay
Dingwall Patrick Hay
Cromarty Walter Ross
Fortrose Robert Mackid
4. PERTH
Perth James Chalmers
Alyth William Chalmers
Blairgowrie George Brown
Culross Alexander Masterton
Dunkeld James Inches
Dunblane James Finlayson
Downe William Young
Longforgan William Muir
Gartmore Peter Gordon
Errol Walter Macfarlane
Kenmore Mrs McIntyre
Kincardine Robert Rentoul
Crief James Glass
Callander Gilbert McEwan
5. HADDINGTON
Haddington Hay Donaldson
Dunbar Thomas Diddep
Tranent David Aiken
Gifford Robert Paterson
North Berwick Mrs Oliver
Stenton John Begbie
Linton Alexander Brown
Prestonpans David Thomson
6. BRECHIN
Brechin Colin Gillies
7. INVERNESS
Inverness Thomas Gilzean
Fort William Duncan M’Intyre jun
8. INVERARAY
Inveraray Edward Hall
Oban John Bayne
9. AYR
Ayr John Hamilton
Irvine Robert Tod jun
Kilmarnock John Wilson, surgeon; J and P Wilson, stationers
Saltcoats Daniel Dow
Maybole William Niven
Girvan William Brown & Co
Ballantrae John M’Whirter
Beith William Dunn
Stewarton Andrew Brown
Mauchline William Millar
Ochiltree David Kirkland
Cumnock James Kirkland
10. NAIRN
Nairn Alexander Hay
Forres Thomas Eddie
Elgin George Spark
11. LERWICK, SHETLAND
Lerwick Francis Heddell
12. DUNSE
Dunse James Home
Lauder Robert Romanes
Eyemouth James Edgar
Coldstream William Air
Greenlaw Peter Hogg
Earlstoun William Hogg
13. PEEBLES
Peebles William Laidlaw
Selkirk Andrew Henderson
Galashiels William Craig
14. DORNOCK
Dornock Hugh Leslie
15. CUPAR FIFE
Cupar Fife James Lumsdaine
Dunfermline Miss Russel
Inverkeithing Henry Arnot
Burntisland David Knox
Kirkcaldy John Ford
Fife Thomas Archibald
Anstruther William Cockburn
St Andrews Alexander Fraser
Kinghorn John Hutton
Falkland Thomas Kennedy
Leven Mrs Scott
Kinross John Skelton
16. JEDBURGH
Jedburgh John Lang
Kelso Robert Bruce
Melrose John Mercer
Hawick John Oliver
17. CAMPBELTOWN
Campbeltown Duncan M’Callum
18. GLASGOW
Glasgow William Mure; Alexander Robertson
Lanark Robert Newbigging
Hamilton William Hamilton
Paisley James Orr
Greenock Robert Barr
Port Glasgow J and D King
Dumbarton John M’Aulay
Rothsay, Bute John Bain
19. FORFAR
Forfar Peter Ranken
Cupar Angus George Brown
Kirriemuir James Shepherd
20. KIRKWALL, ORKNEY
Kirkwall James Riddoch
21. THURSO
Thurso Donald Robison
22. DUMFRIES
Dumfries John Sime
Sanquhar Robert Whigham
Moffat Alexander Craig
Lockerby Mrs Janet Dalton
Ecclefechan Mrs Janet Kerr
Langholm John Graham
Annan John Forrest
Castle Douglas George Cameron
Kirkcudbrigh Thomas M’Millan
Gatehouse Anthony M’Nish
Newton Douglas James Carson
Stranraer Robert Bryce; Patrick Taylor
Wigton Alexander Burton
Whithorn James M’millan
23. LINLITHGOW
Linlithgow James Taylor
Queensferry Robert Murray
Borrowstownness Henry Rymer
Bathgate Robert Mochrie
24. MONTROSE
Montrose Charles Thomson
Arbroath John Colvill
Bervie David Gavin
Laurencekirk John Scott
25. STIRLING
Stirling Thomas Wingate
Alloa William Mackie
Falkirk John Burns
At all which places the persons applying for said certificates will be furnished, gratis with the printed forms of the entry required by the act, to be filled up in writing, and delivered in previously to the issuing of said certificate.
And to prevent mistakes, the Public are hereby apprised, That a duty of One Pound One Shilling only is to be paid for each certificate, which sum will be expressed by a Stamp on the same; and that no more is to be demanded of any person, upon taking out a Certificate for using or wearing Hair Powder, upon any pretence whatever, except when there are more than two unmarried Daughters in a Family; in which case a Double Certificate, stamped with TWO STAMPS of One Pound One Shilling each, is required to be taken out by the Father or Mother for such unmarried daughters.
Daily attendance will be given at the above Offices, for one kalendar month, from Monday the 31st of March ult from ten o’clock forenoon till three afternoon, Saturdays excepted.
ALEX MENZIES, Head Distributor and Collector, North Britain
N.B. Every person using or wearing Hair Powder, without taking out a Certificate, forfeits TWENTY POUNDS. All persons in arrear of this tax are immediately required to pay up the same; and informations are received by the Solicitor, and suitable rewards given.
Alphabetical lists are regularly made up, and kept open for the inspection of all persons desiring the same.
EXEMPTIONS FROM THE ABOVE TAX
Clergymen not possessed of an annual income of 100l whether arising from ecclesiastical preferment or otherwise; Subalterns or Non-commissioned Officers, or Private Men, belonging to any regiment in the Army, Artillery, Division of Marines, Corps of Engineers, or Fencible Corps; Officers in his Majesty’s Navy under the rank of Commanders; Officers or Privates in any corps of Yeomanry or Volunteers, either cavalry or infantry.
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