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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 MALE SERVANTS TAX within the Town of Kirkwall,
from 5th April 1790 to 5th April 1791 - Alexander Fraser Surveyor.

Kirkwall 31 December 1790. The amount of the Male Servants Tax within the said Town of Kirkwall
for the year ending the fifth of April next is Three pounds fifteen shillings And I make oath that this day
I delivered to John Heddle Collector of the foregoing duties for the Said Town of Kirkwall a Duplicate hereof
Alexander Fraser Survr [Surveyor]

At Kirkwall 31 Decr. [December] 1790
Sworn before John Wier, J:P. [Justice of the Peace]

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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