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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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Wigtonshire Continued
[Page] 199

Proof 3 Batchelor Servants at £1.5.0 above the Duty £3.15.0
3 Male Servants at £1.10.0 £4.10.0
£8.5.0

I Anthony Macmillan Surveyor aforesaid do hereby certify that upon careful examination of
the foregoing Several rates & duties I find they amount in whole to the Sum of Ninety one
Pounds fifteen shillings Sterling; and that upon the twenty third day of December one
thousand seven Hundred & ninety years I delivered to Mr Thomas Adair Writer to the
Signet Collector of the the said duties for the Burgh aforesaid an exact Duplicate of
the foregoing which contained my oath that Requisitions or Notices were delivered
to or left at the dwelling Houses of the said several Persons of the dates annexed
to their respective Names that they were to be charged with the sums hereby
certified to be due from them Anthony Macmillan

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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