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Scottish Exchequer (Tax Records), Male servant tax - Volume 15 - Counties (see 'More info' for county details), E326/5/15

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[Page] 151

Perth 1 February 1791 I Laurence Buchan Surveyor aforesaid do hereby certify That upon
careful Examination of the foregoing several Rates and Duties I find they amount in Whole to Four hundred and
Ninety One pounds sterling] and this date I delivered to James Maxton Esquire Collector of the said Duties for the
Shire aforesaid an Exact Duplicate of the Above Account duly examined and compared with the foregoing Notes
were left with the several Masters and Mistresses or at their dwelling houses and to which their returns were
made agreeable to the Above Charge
Laurence Buchan Surveyor

Scottish Exchequer (Tax Records), Male servant tax - Volume 15 - Counties (see 'More info' for county details), E326/5/15

Volume 15 contains male servant tax rolls, 1790-1791, for each county except Orkney. Royal burghs are covered in volume 16.

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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