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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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A Survey of MALE SERVANTS TAX Arising in the Town of Forres from
the 5th April 1791 to the 5th April 1792
By Patrick MDonald Survr [Surveyor]

Prooff
2 Servants @£1.5.0 each for a year is £2.10.0
2 Batchelor Servants @ £2.10.0 each for a year is £5.0.0 Duty on Servt £7.10.0
£7.10.0 Ten per Cent £0.15.0
Ten Per Cent on £7.10.0 for a year is £0.15.0 £8.5.0
£8.5.0



I Patrick McDonald Surveyor aforesaid do hereby Certify that upon careful examination of the foregoing rates and
Duties I find they Amount to Eight pounds five Shillings Sterl [Sterling] And that Upon the twelfth November
have sent Thomas Eddie Collector of Said duties for the Town of Forres an exact duplicate of the Above
Acct [Account] duly examin'd And compar'd which containd my Oath that the Several Inhabitants were served with
Requisitions, And the Assessment Made Up from the lists And Answers in my Possession
Patrick McDonald Survr [Surveyor]

Sworn before me at Iness [Inverness]
8th Nov [November] 1791
Thomas Young Bailie

[Page] 43

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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