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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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Abstract of the MALE SERVANTS TAX. within the Shire of Inverness
from the 5th April 1790 to the 5th April 1791 by John Rose Surveyor

Proof of the Abstract as Follows Viz
9 Male Servants of No 8 at £2.0.0 each £18.0.0
12 Male Servants of No 5 at £1.15.0 £21.0.0
15 Male Servants of No 3 at £1.10.0 £22.10.0
25 Male Servants of No 1 at £1.5.0 £31.5.0
3 Male Servants Batchelor at 2.10.0 £7.10.0
Grand Totall £100.5.0
The Above to be in Mr William Fraser Collection

Abstract of the Male Servants Tax within the Town of Inverness from 5 April 1790 to 5th April 1791 by John Rose Surv [Surveyor]

Proof of the Abstract
13 Male Servants of No 1 at £1.5/ £16.5.0
1 Batchelor Male Servants at 2.10/ £2.10.0
Total Male Servt [Servants] within the Town £18.15.0
Brought down the Male Servt within the shire £100.5.0
Total Male Servants in Town & county £119.0.0
The above £18-15/ to be in Mr Farqr [Farquhar] McDond [McDonald] Coll [Collection]

I John Rose Junr [Junior] aforesaid do hereby certify that upon carefull examination of the foregoing Duties I find they Amount to one hundred
& ninteen pounds Stirling and that on the fifteenth of December I delivered to Messers Fraser & McDonald Collr [Collectors] of the said
Duties for the Shire & Town aforsaid an exact Duplicate of the above separate accounts which contains my oath that the
preceding Inhabitants were duely served with requisitions of the above Dotes requiring them within fourteen days to
deliver to me an attested list of these Servants homes & Cargs [carriages] employed and used by them from 5th April '89 / the 6th April 1790 and the
above amount was made up from these several returns to me from the best information or from my own certain know
ledge of their respective establishment ---
Jn Rose Survr [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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