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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 Elgin
from the 5th April 1790 to the 5th April 1791 by Pat Mcdonald Survyr [Surveyor]

Prooff
1 Batchlors Servt [Servant] @ £2.10.0
3 Servts [Servants] @ £1.5.0 each £3.15.0
£6.5.0

I Pat Mcdonald Surveyor Aforsaid do hereby Certify that upon Careful examination of the forgoing rates and duties on
Male Servants I find they Amount in whole to Six pound five Shillings Sterl [Sterling] and that Upon the fourth Jany [January]
I delivered to James Duffus Collr [Collector] of said duties in the Town of Elgin an exact duplicate of the above Acct [Account]
duly examined and Compared which Contain'd [Contained] my Oath that the Several Inhabitants were Served with
Requisitions and the assessment Made up from the lists and Answers Now in My Possession.
Pat McDonald Surveyor
Sworn before me John Grant J.P. [Justice of the Peace]
[Page] 45

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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