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Scottish Exchequer (Tax Records), Male servant tax - Volume 12 - Burghs (see 'More info' for burgh details), E326/5/12

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A Survey of the MALE SERVANTS TAX. Arrisen in the Town of Banff
from the 5th Aprile 1788 to the 5th Aprile 1789 By Patrick McDonald Surveyor
[Page] 13

Prooff
2 Batchelors Servants @ 25/- [£1.5.0] each Above duty is £2.10.0
13................Servants @ 25/- [£1.5.0] each .................is £16.5.0
4..................Servants @ 30/- [£1.10.0] each..................is £6.0.0
...........................................................................................£24.15.0

I Patrick McDonald Survey [Surveyor] Aforesaid do hereby Certify that Upon Careful examination of the forgoin rates and
duties on Male Servants I find they Amount in whole to Twenty four pounds fifteen Shillings Str [Sterling] and that
Upon the -- day of Nov. [November] I delivered to James Anderson Collector of said duties for the Town of Banff an exact
duplicate of the Above Acctt [Account] duly examined And Compared which Contained My Oath that the forgoing
Inhabitants were Served with requisitions and that the Assessments Are Made Up from the lists
And Answers now in my possession~
Patrick McDonald Surveyor
Sworn befor me at Forres 2nd Jany [January] 1789 ~ Alexander Grant J.P [Justice of the Peace]

Scottish Exchequer (Tax Records), Male servant tax - Volume 12 - Burghs (see 'More info' for burgh details), E326/5/12

Volume 12 contains male servant tax rolls, 1788-1789, for each of the following burghs: Aberdeen, Annan, Anstruther Easter, Arbroath, Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Glasgow, Haddington, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, North Berwick, Peebles, Perth, Queensferry, Rothesay, 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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