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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 Forres from the 5th April 179[0] to 5th April 1791 By Pat Mcdonald Surveyor

I Patrick Mcdonald Surveyer do hereby Certify that Upon careful examination of the forgoing rates and dut
ies I find they Amount to five pound Sterl [Sterling] and that Upon the fourth day of Jany [January] I delivered to Mr. T. Edie
Coll. [Collector] of Said duties An exact duplicate of the forgoing which Contained my Oath that the Above person
were duly Served with a Requisition and that the Assessment Are Made Up from his return in
my possession. Patrick McDonald Survyr [Surveyor]

Sworn before me John Grant J.P. [Justice of the Peace]

[Page] 47

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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