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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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Royal Burgh of Rothesay
From 5th April 1790 to 5th April 1791 - By - Robert Aiken

Prooff
3 Servt [Servants] at £1.5.0 each is £3.15.0
Total by Prooff £3.15.0

I Robert Aiken Surveyor aforesaid do hereby Certify that upon careful examination of
the forgoing Rates and Duties, I find they amount in whole to Three pounds fifteen
shillings Sterling, And that upon the .............day of..............I caused to
be delivered to John Wright Esq Collector of said Duties for said Burgh an exact
Duplicate of and duly examined and compared with the foregoing Account which
contained my oath That Notifications were delivered or left of the date foresaid and that
the rates charged in said Account were just and true to the best of my Skill &
Knowledge, and to the best of my belief no person liable to be charged was
omitted..........................................................Robert Aiken

[Page] 89

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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