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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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Proof

182 Servants at 15/ [£0.15.0] each for nine months £136.10.0

The total Sum to be Collected is One hundred and thirty six Pounds ten shillings sterling
and an Exact Duplicate of the foregoing Survey was delivered to Mr John Hay Collector
of said Duties for the County of East Lothian on the twenty second day of December
Conform to his Receipt herewith produced.

Roderick MacLeod Surveyor

Transcriber's notes

The figure '57' which was entered at the end of the Progressive Number of Masters etc column was obviously meant to indicate that the column had been incorrectly totalled by 1

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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