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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 within Kirkwall from
5th April 1787 to 5th April 1788 By Alexander Fraser Surveyor

[Page] 71

I Alexander Fraser Surveyor aforesaid Do hereby Certify, that the amount of the above Survey is Five
pounds and make oath that upon the Twenty eight day of January jajvijc [Seventeen hundred] & Eighty eight I
delivered to Alexander Loutit Writer in Kirkwall, Collector of Cess and said duties for the Town
of Kirkwall an exact Duplicate hereof carefully examined & compared with the foregoing
Alexander Fraser Surveyor.
At Kirkwall 20th January 1788
Sworn Before John Wier JP [Justice of 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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