I'm looking at the transcript of a 1794/95 tax receipt. The transcriber has written down that the individual paid a "certificate tax" of 1.96 and a "Spacy tax" of 1.76. The receipt is signed by an individual who identifies himself as holding the office of "D.S."

Can anyone tell me what a certificate tax and a spacy (I doubt that is correct) might be? And what the office of D.S. is?

Thank you.