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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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Survey MALE SERVANTS TAX Burgh of Inveraray
from 5 April 1787 till 5 April 1788 By Duncan McNuier Surveyor

[page] 59

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4 Rates @ £1.5.0 p [per] Rate £5.0.0
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I Duncan McNuier Surveyor aforesaid Do hereby Certify That upon carefull examination of the foregoing several rates and
[duties] I find they ammount in whole to Five pounds sterling And that upon the 22nd March 1788 I delivered to Peter McArthur
[Depute] Collector of the Cess and of the said duties for the Shire of Argyll and Burgh aforesaid an exact duplicate of the
[above] Accompt duly examined and Compared therewith which contained my Oath that the same was made out from
[their] Returns made to me by the several masters before named in consequences of Notifications given them and from
best information I could otherwise obtain Duncan McNuier
Inveraray 22 March 1788

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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