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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 the Rates & Duties on Male Servants arisen in the Shire of Cromarty
from 5th Aprile 1789 to 5th Aprile 1790. By John Barclay, Assistant Surveyor
[Page] 47


Prooff
8 Servants @ 2/6 [£0.2.6] each £10.0.0 Total

I John Barclay Surveyor aforesaid, do hereby certify that upon careful examination of the
foregoing Duties, I find they amount in whole to ten pounds, and that upon the tenth day
of December currt. [current] I returned to Mr. William Ross, Collector of the said Duties for the Shire
aforesaid, an exact Duplicate of the above Acct. [Account] duly examined & compared with the foregoing,
which contained my Oath that the above contained the number of servants returned to me &
that were kept or employed by the different Masters or Mistress's according to the best of my
knowledge or information.
Tain 21st Decr. [December]1789 John Barclay Assistant Surveyor.

[page] 47

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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