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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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61 Batchelor Servants at £1.5.0... £76.5.0
72 Servants at £1.5.0...................£90.0.0
66 Servants at £1.10.0.................£99.0.0
17 Servants at £1.15.0.................£29.15.0
8 Servants at £2.0.0...................£16.0.0
25 Servants at £3.0.0...................£75.0.0
Total by Proof...............................£386.0.0
10 per cent thereon......................£38.12.0
Total............................................£424.12.0

I Robert Aiken Surveyor aforesaid, Do hereby Certify that upon Careful Examination
of the foregoing Rates and Duties I find they amount to Three hundred and Eighty six pounds
Sterling which with the sum of Thirty Eight pounds twelve shillings Sterling
being ten per Cent thereon makes the whole amount to be Four hundred and twenty four pounds
one shilling sterling and that upon the Ninth day of December Current I delivered to Mr. Charles Shaw
Depute Collector at the office of John Montgomery and Bruce Campbell Esquires Principal
Collectors of said Duties for said County an Exact Duplicate thereof and Duly examined
and Compared with the foregoing Account which contained my Oath that Notifications were
left or Delivered of the dates foresaid and that the Rates charged in said account were just and
true to the best of my skill and knowledge and to the best of my belief no person liable to be charged
was omitted
Rob Aiken

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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