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Scottish Exchequer (Tax Records), Male servant tax - Volume 13 - Counties (see 'More info' for county details), E326/5/13

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A Survey of Male Servants Tax for the Shire of Caithness from 5th April 1788 to 5th of
Aprile 1789 By Andrew Liddell Surveyor

Proof
1 Batchelor Servant at £1.5.0 each is £1.5.0
10 Servants at £1.5.0 each is £12.10.0
Total £13.15.0





I Andrew Liddell Surveyor Do certify that the foregoing Rates and Duties amount in whole to Thirteen Pounds Fifteen
Shillings & that on 24 October I delivered to Mr John Davidson Collector of the said Duties an exact Duplicate of the fore-
-going Account which contained my oath that Notices were left with the Several Masters and Mistresses or at their Dwellig
Houses of the respective Dates aforesaid who were truely charged to the best of my belief or judgement.
Andrew Liddell Surveyor

Scottish Exchequer (Tax Records), Male servant tax - Volume 13 - Counties (see 'More info' for county details), E326/5/13

Volume 13 contains male servant tax rolls, 1789-1790, for the following counties: Aberdeenshire, Ayrshire, Argyll, Banffshire, Berwickshire, Buteshire, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire and Midlothian. Royal burghs are covered in volume 14.

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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