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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 the MALE SERVANTS TAX. in the Burgh of Wigton
from the 5th day of April 1791 to the 5th day of April 1792 by Anthony Mcmillan Survr. [Surveyor]
[Page] 99


Proof
2 Male Servts. [servants] at £1.5.0 each is £2.10.0
10 pr.Cent [per cent] thereon is £0.5.0
£2.15.0

I Anthony Macmillan Surveyor aforesaid Do hereby Certify that upon careful examination of the
foregoing several rates and duties I find they amount in whole to the sum of Two Pounds
fifteen shillings Sterling; and that upon the third day of Decr. [December] one thousand
seven hundred and ninety one years I delivered to Mr John McKairly Collector of the said
duties for the Burgh aforesaid an exact Duplicate of the foregoing which contained
my Oath that Requisitions or notices were delivered to or left for the said several
Persons of the dates annexed to their respective name & that were to be charged with
the sums so certified to be due from them.
Anthony Macmillan

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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