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Scottish Exchequer (Tax Records), Male servant tax - Volume 2 - Burghs (see 'More info' for burgh details), E326/5/2

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45
Survey of the duty on Servants in the Burgh of Inveraray From 5th July
1777 to 25th March 1778. By
Duncan MacNuier Surveyor

Proof 10 Servants @ 15/- [£0.15.0] each for Nine Months £7.10.0

I Duncan MacNuier Surveyor aforesaid Do hereby Certify that upon carefull examination of the fore
going duties I find they ammount to Seven pounds Ten shillings Sterling. And that upon the Nineteenth
day of May [Jaiviji 1700] and seventy Nine years I delivered to John MacNeil Esquire Deputy Collector of the
said duties for the Burgh aforesaid, an exact Duplicate of the above Survey which contained my Oath
that Nottices were left with the several Masters above named or at their dwelling Houses, of the
dates prefixed to their respective names, And that the above Survey was made up from the re-
turns made to me in Consequence thereof; Or from the best Information I could Otherwise procure.
Duncan MacNuier Surveyor.

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).

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