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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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[Page] 19

Cupar MALE SERVANTS TAX Ending 5th April1789
By Charles Robb Surveyor

Prooff
7 Servants at £1.5.0 Each is £8.15.0
8 Servants at £1.10.0 Each is £12.0.0
£20.15.0

I Charles Robb Assessor aforesaid do hereby certefy that upon careful Examination of the foregoing Several Rates and
Duties I find they Amount in whole to the Sum of Twenty pounds Fifteen Shillings Sterling and that upon the twenty fifth
day of November I delivered to James Carstairs Collector for the Burgh aforesaid an Exact Duplicat of the above Account
duly Examined and Compared with the foregoing which Contained My Oath that Notices were left with the Several
Inhabitants or at their Dwelling houses of the dates Annexed to their Respective Names that they were to be Charged
with the Sums hereby Certefied to be due from them
Charles Robb Assessor

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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