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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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A Survey of Male Servants Tax arising in the Town of Cullen
from 5 April 1790 to the 5 April 1791 By Patrick Mdonald Survy [Surveyor]

I Patrick McDonald Surveyor Aforsaid do hereby Certify that upon careful examination of the foregoing Rates and Duties on Female
Servants I find they Amount in whole to thirty Eight Pounds ten Shilling Sterling and that Upon the Seventh June
I delivered to Mungo Rannie Collr [Collector] of Said duties for the Town of Cullen an exact Duplicate of the Above Acct [Account] Examind
and Compared with the foregoing which containd My Oath that the Several Inhabitants were Served with
Requisitions And the assessment is Made up from the lists and answers now in my possession.
Patrick McDonald Surveyor
Sworn before me John Grant J.P. [Justice of the Peace]

Proof 12 Servants at 60/ each for a year is £36.0.0
1 Batchelor servant at 50/ £2.10.0
Total Amount £38.10.0

Transcriber's notes

It seems as if the surveyor made a mistake & described it as 'Female Servant Tax'

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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