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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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Survey within the Town of Kirkwall from 5th April 1788 to 5th April 1789 by Alexander Fraser Surveyor

75

I Alexander Fraser Surveyor aforesaid having examined the foregoing Survey Finds the same to amount to Five pounds and maketh oath
that upon the twentieth day of February Seventeen hundred and Eighty Nine I delivered to John Heddle Town Clerk of Kirkwall and Collector of said Tax an exact duplicate of the foregoing Survey duly compared with the above. Alexander Fraser Surveyor.

At Kirkwall 21 February 1789
Sworn before John Wier JP

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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