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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 of Kincardine Shire continued

[page] 74

[In margin under last entry before list of parishes collected] Compd [Compared] to book

[In margin alongside Lawrencekirk] compd [compared]
[In margin alongside Marrykirk] Added

Proof
22 Single Male Servants of married & unmarried persons 1 & 2 at £1.5.0 each £27.10.0
21 Single Male Servants of married & unmarried persons 3 & 4 at £1.10.0 each £31.10.0
6 Single Male Servants of married & unmarried persons 5 & 7 at £1.15.0 each £10.10.0
6 Single of unmarried persons Additional duties at £1.5.0 £7.10.0
Totall £77.0.0

I William Greig Surveyor aforesaid do hereby Certify that upon carefull examination of the foregoing Several Rates and duties I find they amount [in] whole to Seventy Seven pound Sterling and that upon the ...day of February 1791 I delivered Alexander Garden Esqr Collector of the Cess, and of the Duties for the Shire aforesaid an exact duplicate of the above Account or Survey (as will Appear from ..... ) duly examined and Comp[ared] with the foregoing which contained my Oath that notices were left with the Several persons before named or at their dwelling houses of the dates
Annexed to their respective names, requiring them within fourteen days to give in a list of their Male Servants retained or employed by them from the ... day of April 1789 to the fifth day of April 1790, and that the said Account or Survey is made from the lists returned to me, and from the best information I could procure of the Male Servants of those who neglected or refused to give in a list there of in terms of the notices left with them as aforesaid William Greig 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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