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Scottish Exchequer (Tax Records), Male servant tax - Volume 20 - Burghs (see 'More info' for burgh details), E326/5/20

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A Survey of Male Servants Tax Arising in the Town of Elgin
the 5th April 1792 to the 5th April 1793 By Patrick Mdonald Survr [Surveyor]

I Patrick Mdonald Survr [Surveyor] do hereby Certify that Upon careful examination of the foregoing Rates and
duties I find they Amount to One pound Seven and Sixpence And That a Requisition were left
with Mr Creasy and the Assessment Made Up from his Answer in my possession and that
I delivered an exact duplicate of the Above to James Duffers Collector of Said duties in the
Town of Elgin which contained my Oath that [requisitions] to the Several Inhabitants
Patrick McDonald Survey [Surveyor]

Amount £1.5.0
Ten per cent is £0.2.6
Total Amt [Amount] £1.7.6

Sworn before me at Nairn 24 Nov [November] 1792
John Rose JP [Justice of the Peace]

[Page] 43

Scottish Exchequer (Tax Records), Male servant tax - Volume 20 - Burghs (see 'More info' for burgh details), E326/5/20

Volume 20 contains male servant tax rolls, 1792-1793, 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, Kinghorn, Kirkcudbright, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, Nairn, North Berwick, Peebles, Perth, Queensferry, 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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