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Scottish Exchequer (Tax Records), Male servant tax - Volume 17 - Counties (see 'More info' for county details), E326/5/17

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4th [Page]

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13 Rates at £2.10.0 £32.10.0
41 Rates at £1.5.0 £51.5.0
5 Rates at £1.15.0 £8.15.0
10 Rates at £2.0.0 £20.0.0
17 Rates at £3.0.0 £51.0.0
£164.10.0
10 per Cent on £163.10.0 £16.9.0

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 One Hundred and Seventy nine pounds Seven[teen]
shillings And that upon the 21st. Feby [February] 1792 I delivered to Peter MacArthur Depute Collector of
Cess for Argyllshire an exact Duplicate of the above account duly examined and compared [with]
the foregoing which contained my oath that Requisitions were given to the whole foregoing Inhab [Inhabitants]
or left at their dwelling houses of the require dates aforesaid, And that the foregoing account was made
from the Returns made to me in consequence thereof; and from the best Information I could otherwise [obtain]
Duncan MacNuier

[page] 12

Scottish Exchequer (Tax Records), Male servant tax - Volume 17 - Counties (see 'More info' for county details), E326/5/17

Volume 17 contains male servant tax rolls, 1791-1792, for each county except Orkney. Royal burghs are covered in volume 18.

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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