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Scottish Exchequer (Tax Records), Male servant tax - Volume 10 - Burghs (see 'More info' for burgh details), E326/5/10

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[Page] 15

A Survey of the MALE SERVANTS TAX Arising in the Town of Cullen
from the 5th day of April 1787 to the 5th day of April 1788 By Patrick McDonald Surveyor


I Patrick McDonald Surveyor aforesaid do hereby Certify that upon Careful Examination of the foregoing
Several Rates and Duties on Male Servants I find they amount in whole to Twenty Pounds Ten Shillings Sterling and
that I delivered to Mungo Rannie Collector of said Taxes for the Town of Cullen on the Twelfth day of Nov. [November]
one thousand Seven hundred and Eight Seven an Exact Duplicate of the Above Account Duly Examined
and Compared with the foregoing which Contained my Oath that Notices were left with the whole foregoing
Inhabitants or at their Dwelling houses of the dates aforesaid that they were to be Charged with the duties
hereby declared to be due from them and that the Assessment are made upon the lists now in my
Possession
Patrick McDonald, Surveyor
Sworn before me at Forres 18th November 1787 Alexander Grant Baillie

Scottish Exchequer (Tax Records), Male servant tax - Volume 10 - Burghs (see 'More info' for burgh details), E326/5/10

Volume 10 contains male servant tax rolls, 1787-1788, for each of the following burghs: Aberdeen, Annan, Arbroath, Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forfar, Glasgow, Haddington, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, North Berwick, Peebles, Perth, Queensferry, Rothesay, Rutherglen, St. Andrews, Stirling, Stranraer, and Tain.

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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