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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] 89

A Survey in the burgh of St Andrews from 5th Day of April 1790 to 5th day of April 1791 by
Charles Robb Surveyor

I Charles Robb Assessor aforsaed do heirby certify that upon careful Examination of the foregoing duties I find they
Amount in whole to Thirteen pounds Ten Shillings Sterling and the ten per Cent duty to One pound Seven Shillings Sterling
and that upon the Fourt day of November I delivered to Andrew Gullon Collector of the said duties for the Burgh aforesaid
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 before named or at their Dwelling houses of the dates Annexed
to their respective Names requiring them within fourteen dayes to give in alist of their Carriages or saddle horses-
if retained or employed by them from the 5 day of April 1790 to 5th 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 procur of the
Carriages or Saddle horses of those whose listar deficiant neglected or refused to give in alist these of in terms
of the Nottices left with them as aforesaed
Charles Robb Assessor

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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