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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 MALE SERVANTS TAX. Arrising in the Town of Banff
from the 5th April 1791 to the 5th April 1792 By Patrick M'donald Suryr [Surveyor]

Prooff 14 Servants @ 25/- [£1.5.0] each for a year is ..................... £17.10.0
4 Servants @ 30/- [£1.10.0] each for a year is......................... £6.00
2 Batchr [Bachelor] Servts [servants] @ 25/- [25 shillings] above duty is £2.10.0......duty on Sert. [Servants] £26.0.0
....................................................................................................... .£26.00.....Ten PCent [per cent].......£2.12.0
Ten Percent on £26.0.0 for a year is .................................................... £2.12.0.......Total ..........................£28.12.0
....................................................................................Total Amount £28.12.0


I Patrick Mcdonald Sury [Surveyor] do hereby certify that Upon careful examination of the foregoing rates and duties
I find they Amount in whole to twenty Eight pound twelve Shillings Ster [sterling] And that Upon the 12th Novemr. [November]
I transmitted James Anderson Collector of said duties for the Town of Banff an exact duplicate of the Above
Acct. [Account] duly examined and compared which contained my Oath that the Several Inhabitants were duly
Served with Requisitions And the Assessment made up from the lists and answers in my
Possession....Patrick M'donald Survr [Surveyor]

Sworn before me at Forres
18 Nov [November] 1791 Thomas Young Bailie

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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