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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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Report of the MALE SERVANTS TAX in the Burgh of Dumfries
for the Year ending the 5th of April 1791 by William Currie Surveyor

Proof 1 servant at £2.10.0 each £2.10.0
15 Servants at £1.5.0 £18.15.0
3 Servants at £1.10.0 £4.10.0
£25.15.0

I William Currie Surveyor aforesaid do hereby certify that upon carefull examination I find the
foregoing duties Amount to the sum of Twenty five pounds fifteen shillings St[Sterling] and that upon the
11th day of Decembr. [December ] 1790 I delivered to Mr Francis Maxwell Collr [Collector] of said duties an exact Duplicate
of which Accompts duly examined and compared which contained my Oath that the preceeding
Inhabitants were duly served with requisitions And that they were charged in Conformity to their
Several returns & according to my knowledge and belief that they were Liable in said
Duties
William Currie Surveyor
Joseph Johnston JP [Justice of Peace]

[Page] 25

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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