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Scottish Exchequer (Tax Records), Male servant tax - Volume 19 - Counties (see 'More info' for county details), E326/5/19

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A Survey of MALE SERVANTS TAX. Arising in the County of Elgin
from the 5th April to the 5thApril 1793 By Patrick Mdonald Sury [Surveyor]

Prooff 13 Batchlers Servants @ £1.5.0 each £16.5.0 Duty on Servants £54.10.0
21 Servants @ £1.5.0 each £26.5.0 Ten Per Cent £5.9.0
8 Servants @£1.10.0 each £12.0.0 £59.19.0
£54.10.0
Ten Per Cent on £54.10.0 is £5.9.0
Total Amount £59.19.0


I Patrick Mdonald Sury [Surveyor] do hereby Certified that upon careful ex Amination of the forgoing
Rates and duties I find they Amount in whole to fifty nine pound Ninteen Shillings and
I deliverd to Patrick Duff Collector of said duties an exact duplicate of the Above Acct [Account] examined
and Compaird and that requisitions were left with the Sevral Inhabitants and the assess
Ment Made Up from the lists And Answers in my Possession
Patrick Mdonald sury [surveyor]
Sworn before me at Nairn 24 Nov [November] 1792
John Rose JP [Justice of the Peace]

[Page] 151

Scottish Exchequer (Tax Records), Male servant tax - Volume 19 - Counties (see 'More info' for county details), E326/5/19

Volume 19 contains male servant tax rolls, 1792-1793, for each county except Orkney. Royal burghs are covered in volume 20.

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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