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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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[Page] 6

I Robert Aiken Surveyor aforesaid Do hereby Certify that upon careful examination of the
foregoing Rates and Duties I find they amount to with the ten per cent thereon to Thirty three pounds Eleven shillings Sterling in
whole and that upon the Ninth day of December Currt. [Current] I delivered to Mr. Thomas McClellan
Collector of said duties for said Burgh at his office and exact duplicate of and duly Examined and
Compared with foregoing account which contained my oath that Notifications were left or delivered
of the dates aforesaid 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.
Robert Aiken


Survey
of the Rates and Duties upon
Male Servants within the Royal
Burgh of Ayr from 5th April 1791
to 5th April 1792 By
Robert Aiken Surveyor
Ex'd [Examined]
3

Decreased £1.5.0

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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