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A Hair-raising tax

12/1/2016

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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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