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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 Forres from
the 5th April 1792 to the 5th April 1793 By Patrick Mdonald Survy [Surveyor]

Duty on Servts [Servants] £8.15.0
Ten per Cent £0.17.6
Total £9.12.6

Proof 2 Batchelor Servants @ £2.10.0 each £5.0.0
3 Servants @ £1.5.0 each £3.15.0
Ten per Cent on £8.15.0 is £0.17.6
Total Amount £9.12.6

I Patrick Mdonald do hereby certify that Upon carful examination of the foregoing Rates and duties
I find they Amount in whole to Nine pounds twelve Shillings and Sixpence and that I deliverd
to Thomas Eddie Collector of Said duties in the Town of Forres an exact duplicate of the above
Acct [Account] duly examind and compard which containd my Oath that Requisitions were left with the
Several Inhabitants or at their dwelling houses And the Assessment Made up from the lists
and Answers in my Possession
Amount of the foregoing Sury [Survey] £9.12.6 Patrick MDonald Survyr [Surveyor]

Sworn befor me ar Nairn 24 Nov [November] 1792
John Rose J:P [Justice of the Peace]

[Page] 45

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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