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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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Assessment of the Duty on Servants within the Shire of Elgin from the fifth day of July One
thousand seven hundred and Seventy Seven To the twenty fifth day of March one thousand Seven
hundred and Seventy Eight. By Archibald Duff Surveyor

I Archibald Duff Surveyor aforesaid do hereby certify That upon carefull Examination of the foregoing Duties
they amount in whole to Twenty five pounds ten shillings sterling And I do make oath that Notices were
left with the whole foregoing Persons or at their dwelling houses of the date foresaid in terms of the Act
of Parliament, And that the above is a just and true Assessment according to the Lists or Reports
given in to me Archibald Duff
Elgin 7th Aprile 1779
Sworn before me John Duff J.P. [Justice of the Peace]

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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