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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 in the Burgh of Kinghorn from 5th day of April 1790 to 5 day of April 1791 By Charles Robb
Surveyor

Prooff
2 Male Servants [ditto] at £1.5.0 Each £2.10.0 £0.5.0

I Charles Robb Assessor aforesaed do hereby certify that upon careful Examination of the foregoing duties I find they
Amount in whole to Two pounds ten Shillings Sterlling and the ten per cent duty to Five Shilling Sterlling and
that upon the Eight day November I delivered to John Hutton Collector of the duties for the Burgh aforesaed
an Exact duplicat of the above Account duly Examined and compared with the foregoing which contained My
Oath that Nottices were left with the Several parsons befor named or at their Dwelling houses of the dates
Annexed to their respective Names requiring them within fourten dayes to give in alist of their Carriages or Saddle
horses ( retained or employed by them from the 5 day of April 1790 to the 5 day of April 1791 and that the
said Account or Survey is Made Out from the list returned to me and from the best information I could prouer
of the Carriages or Saddle horses of those whose list ar deficiant neglected or refused to give in alist
these of in termes of the Nottices left with them as aforesaed
Charles Robb Assessor

[Page] 63

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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