, Male servant tax - Volume 2 - Burghs (see 'More info' for burgh details), E326/5/2&destination=/virtual-volumes/volume-images/volume_data-E326-5-2/REX01666?image_number=15){kind=link}
Volume contents
- 1 - 1777-78 , Aberdeen burgh
- 5 - 1777-78 , Arbroath burgh
- 7 - 1777-78 , Ayr burgh
- 11 - 1777-78 , Burntisland burgh
- 13 - 1777-78 , Campbeltown burgh
- 15 - 1777-78 , Cupar burgh
- 17 - 1777-78 , Dumfries burgh
- 19 - 1777-78 , Dunbar burgh
- 21 - 1777-78 , Dundee burgh
- 23 - 1777-78 , Edinburgh burgh
- 31 - 1777-78 , Elgin burgh
- 33 - 1777-78 , Forfar burgh
- 35 - 1777-78 , Forres burgh
- 37 - 1777-78 , Glasgow burgh
- 43 - 1777-78 , Haddington burgh
- 45 - 1777-78 , Inveraray burgh
- 47 - 1777-78 , Irvine burgh
- 51 - 1777-78 , Jedburgh burgh
- 53 - 1777-78 , Kirkcaldy burgh
- 55 - 1777-78 , Montrose burgh
- 57 - 1777-78 , Perth burgh
- 59 - 1777-78 , Rutherglen burgh
- 61 - 1777-78 , St Andrews burgh
- 63 - 1777-78 , Stirling burgh
- 65 - 1777-78 , Tain burgh
- 67 - 1777-78 , Wigtown burgh
| Date | Prog # of masters | Masters/mistresses names and designations | Prog # of servants | Servants names | Quality of servants | Duty |
|---|---|---|---|---|---|---|
| 17 Sep 1778 | Cupar | |||||
| 1 | Major Mellvill | 1 | John Frazer | his Servant | £0.15.0 | |
| 2 | Andrew Gibson | Gardiner | £0.15.0 | |||
| 2 | Governor Bell | 3 | John Foulis | house Servt [Servant] | £0.15.0 | |
| 2 | 3 | £2.5.0 |
Transcribe other information
[Page] 15
An Asesment of the rates and duties Upon Servants retained or Employed
within the burgh of Cupar from 5 July 1777 to 25 March 1778 By Charles Robb
Assessor
Proof 3 Servants @ £0.15.0 Each from 5 July 1777 to 25 March
1778 years £2.5.0
I Charles Robb Assessor aforesaid Do hereby certifie That upon carefull
Examination of the foregoing several rates and duties I find they amount
in whole to the sum of Two pounds five Shillings Sterling And that
upon the fifteenth day of February I delivered to Mr William Robertson
Collector for the burgh aforesaid an exact duplicate of the above accompt
duly Examined & compared with the foregoing which contained my
oath that noties were left with the whole foregoing several Inhabitants
or at their dwelling houses of the date before annexed that they were to
be charged with the rates & duties set against their several names
Charles Robb Assessor
Scottish Exchequer (Tax Records), Male servant tax - Volume 2 - Burghs (see 'More info' for burgh details), E326/5/2
Volume 2 contains male servant tax rolls, 1777-1778, for each of the following burghs: Aberdeen, Arbroath, Ayr, Burntisland, Campbeltown, Cupar, Dumfries, Dunbar, Dundee, Edinburgh, Elgin, Forfar, Forres, Glasgow, Haddington, Inveraray, Irvine, Jedburgh, Kirkcaldy, Montrose, Perth, Rutherglen, St. Andrews, Stirling, 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).