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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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A Survey of the Male Servants Tax arisen within Town of
Elgin from 5th April 1787 to 5th April 1788 by Patrick McDonald Surveyor
[Page] 39

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 Seven pound ten Shillings Sterling and
that upon the Twentieth day of November 1787 I delivered to James Young Collector of said duties for the
Town of Elgin an exact duplicate of the above acct [account] duly examined and compared with the foregoing which
contained my oath that the foregoing inhabitants were duly served with requisition of the dates aforesaid
and that the assessments were made up from the lists and answers now in my possession
Patrick McDonald Surveyor
Sworn before me at Forres 10th Novr [November] 1787 Alexander Grant J.P. [Justice of the Peace]

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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