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Scottish Exchequer (Tax Records), Male servant tax - Volume 18 - Burghs (see 'More info' for burgh details), E326/5/18

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Survey of the MALE SERVANTS TAX. in the Royalty of Dunbar from
the 5 April 1791 to the 5 April 1792 by William Johnstone Surveyor

Proof
4 Servants at £1.5.0 is £5.0.0
and 10 p. [per] Ct. [Cent] on £5.0.0 is £0.10.0
amounting in all to £5.10.0 Ster. [Sterling]

I William Johnstone Surveyor aforesaid do hereby Certify That upon carefull examination of the foregoing duties I find that they
amount to the sum of Five Pounds ten shillings Ster.[Sterling] and that upon the 26 Octr.[October]1791 I delivered to William Kirkwood Collector
of these duties an exact duplicate of this Accompt duely examined & compared which Contained my Oath that the foregoing Inhabi-
-tants were duely served with requisitions And that they were charged in conformity to their several returns Or according to my
knowledge & belief that they were liable in said duties. ...........[signed] William Johnstone Survr [Surveyor]

Scottish Exchequer (Tax Records), Male servant tax - Volume 18 - Burghs (see 'More info' for burgh details), E326/5/18

Volume 18 contains male servant tax rolls, 1791-1792, for each of the following burghs: Aberdeen, Arbroath, Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forres, Glasgow, Haddington, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcudbright, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, Nairn, North Berwick, Peebles, Perth, Queensferry, 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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