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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 in the Burgh of Cupar from the 5th day of April 1789
to 5th April 1790 by Charles Robb Surveyor

Prooff

5 Servants at £1.5.0 each is £6.5.0
3 Servants at £1.10.0 each is £4.10.0
6 Servants at £1.15.0 each is £10.10.0
= £21.5.0

I Charles Robb Surveyor aforesaid do hereby certify that upon careful Examination of the foregoing duties I find they amount in whole to Twenty one pounds Five shilling Sterling and that upon the Eighteen day of November I delivered to Alexander Simpson Collector of the said duties for the Burgh aforesaid an Exact duplicate of the above Account duly Examined and compared with the foregoing which contained my Oath at Nottices [Notices] were left with the several persons before named or at their dwelling houses of the dates anexed [annexed] to their respective names requiring them within fourteen dayes [days] to give in a list of their Carriage or Saddle horses retained or employed by them from the 5 day of April 1789 to the 5 day of April 1790 and that the said Account or Survey is made out from the list returned to me and from the Best Information I could procuur [procure] of the Carriage or Saddle horses of those whose lists are deficiant [deficient] neglected or refused to give in a list thereof in termes [terms] of the Nottices [Notices] left with them as aforesaed [aforesaid]
Charles Robb Surveyor

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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