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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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[Page] 59

Report Survey MALE SERVANTS TAX Burgh of Inveraray
for the year ending 5th April 1791 By Duncan MacNuier Surveyor

Proof
1 Rate @ 50 shs [£2.10.0 ] £2.10.0
4 Rate @ 25/ [£1.5.0] each £5.0.0
Sic Equo £7.10.0


I Duncan MacNuier Surveyor aforesaid Do hereby Certify that upon carefull examination of the foregoing several
Rates and Dutys; I find they ammount in whole to Seven pounds Ten shillings sterling; And that upon the twelfth
day of March JaivijS [One thousand seven hundred] and ninety One years I delivered to Donald Campbell Esq.r Collector of the said dutys
for the Burgh aforesaid an exact Dupplicate of the above Accompt duly examined and Compared with
[the] foregoing which contained my Oath, that Requisitions were given to the forenamed persons or left
at their dwelling houses of the date foresaid, And that the foregoing Survey was made up from the Returns
made to me in consequence thereof; and from the best Information I could otherwise obtain.
Inveraray 12th March 1791 Duncan MacNuier

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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