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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 the MALE SERVANTS TAX. for the Shire of Caithness
from 5 April 1791 to 5 April 172 [1792] with 10 per cent thereon By David Brodie Surveyor


Proof
1 Bachelor Servant at £1.5.0 is £1.5.0
8 Servants at £1.5.0 each is £10.0.0
£11.5.0
10 per cent £1.2.6
£12.7.6 Total

I David Brodie Surveyor do hereby certify that upon careful Examination of the foregoing
Rates & Duties I find they amount in Whole to Twelve pounds seven shillings & sixpence and that
upon the 25 Oct [October] Last I delivered to Mr John Davidson Collector of the said Duties, an exact
Duplicate of the above account Duly examined and Compared with the foregoing which
contained my Oath that Requisitions were left with the Several Masters & Mistresses or
at their Dwelling houses of the Dates annexed to their Respective Names, that they were
to be Charged with the sums, hereby certified to be Due from them.
David Brodie Surveyor

[Page] 47

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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