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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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Survey for the Shire of Caithness of the
MALE-SERVANTS TAX.
from 5 April 1790 to 5 April 1791 By Andrew Liddell Surveyor
[Page] 33

Proof
1 Bachelor Servant at £1.5.0 is £1.5.0
11 Servants at £1.5.0 is £13.15.0
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£15.0.0 Total
I Andrew Liddell Surveyor Do Certify That the foregoing Rates & Duties Do amount in whole
to Fifteen Pounds and that on 4th Jany [January] 1791 I delivered to Mr John Davidson Collector of Cess for
Caithness an exact Duplicate of the above Account which containd my Oath That
Requisitions were left with the several Masters & Mistresses or at their dwelling House of
Dates which are prefixed to their respective Names.
Andrew Liddell 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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