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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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Survey of the MALE SERVANTS TAX. in the Burgh of Kirkcudbright
from the 5th. April 1792 to 5th. April 1793 by Anthony Macmillan Surveyor

Proof
1 Batchelors Male servt [servant] at £1.5.0 above the duty £1.5.0
1 Males servant at £1.5.0 £1.5.0
£2.10.0
Ten p[e]r Cent thereon is £0.5.0
£2.15.0

I Anthony Macmillan Surveyor aforesaid do hereby Certify that upon careful examination of
the foregoing Several Rates and duties I find they amount in whole to the sum of Two pounds
fifteen Shillings Sterling; and that upon the Sixth day of Decr [December] Mvijc [1700] & ninetyfive
I delivered to Mr David McLellan Collector of the said duties for the Burgh aforesaid
an exact Duplicate of the foregoing which contained my Oath that Reqns. [Requisitions] or notices
were delivered to or left for the said several persons in their dwelling Places of
the dates annexed to their respective names that were to be charged with
the sums hereby certified to be due from them Anthony Macmillan

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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