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Scottish Exchequer (Tax Records), Male servant tax - Volume 1 - Counties (see 'More info' for county details), E326/5/1

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[Page] 28

The Total Sum to be Collected is Ninety Eight Pounds Five shillings Sterling, and
an Exact Duplicate of the above Survey was delivered to Mr William Kerr Collector of
said duties for the County of Berwick on the first day of December last conform to the
Receipt herewith produced. - Roderick MacLeod Assessor

Scottish Exchequer (Tax Records), Male servant tax - Volume 1 - Counties (see 'More info' for county details), E326/5/1

Volume 1 contains male servant tax rolls, 1777-8, for each county except Orkney, Shetland, and Buteshire. Royal burghs are covered in volume 2.

Scottish Exchequer (Tax Records)

The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).

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