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Scottish Exchequer (Tax Records), Male servant tax - Volume 16 - Burghs (see 'More info' for burgh details), E326/5/16

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Survey of the MALE SERVANTS TAX. in the Burgh of Wigton
from the 5th of April 1790 to the 5th of April 1791 by Anthony Macmillan Surveyor
[Page] 101

Proof 2 Male servants at £1.5.0
£2.10.0

I Anthony Macmillan Surveyor aforesaid do hereby certify that upon careful examination of
the foregoing several rates and duties I find they amount to the sum of Two pounds
ten shillings Sterling; and that upon the twenty first day of December one thousand
seven hundred & ninety years I delivered to Mr John McKairly Collector of
the said duties for the Burgh aforesaid an exact Duplicate of the foregoing which
contained my Oath that Reqns. [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 16 - Burghs (see 'More info' for burgh details), E326/5/16

Volume 16 contains male servant tax rolls, 1790-1791, for each of the following burghs: Aberdeen, Annan, Anstruther Easter, Arbroath, Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forres, Glasgow, Haddington, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, North Berwick, Peebles, Perth, Queensferry, Rothesay, St. Andrews, Stirling, Stranraer, Tain and Wigtown.

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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