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Scottish Exchequer (Tax Records), Male servant tax - Volume 14 - Burghs (see 'More info' for burgh details), E326/5/14

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A Survey of Male Servants Tax arising in the Town of
Cullen from 5 April 1789 to the 5 April 1790 By Patrick Mcdonald Surveyor
[Page] 19

Proof
1 Servant at £1.5.0 - £1.5.0
11 Servant at £3.0.0 each is £33.0.0
= £34.5.0

I Patrick Mcdonald Surveyor do make Oath that an exact duplicate of the foregoing was
delivered to Mungo Rainie Collector for the Town of Cullen and the several Inhabitants were
duly served with requisitions.
Patrick McDonald Surveyor

Sworn before me at Forres 5th January 1790
William Hoyes J.P. [Justice of the Peace]

Scottish Exchequer (Tax Records), Male servant tax - Volume 14 - Burghs (see 'More info' for burgh details), E326/5/14

Volume 14 contains male servant tax rolls, 1789-1790, for each of the following burghs: Aberdeen, Annan, Anstruther Easter, Arbroath, Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forfar, Forres, Glasgow, Haddington, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, North Berwick, Peebles, Perth, Queensferry, Rothesay, St. Andrews, Stirling, Stranraer, Tain and Wigtown.

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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