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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