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Scottish Exchequer (Tax Records), Male servant tax - Volume 21 - Counties (see 'More info' for county details), E326/5/21

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Survey of the MALE SERVANTS TAX in the Stewartry of Kirkcudbt. [Kirkcudbright] continued
[Page] 105

Proof
4 Batch. [Batchelor] Males Servts. [Servants] at £1.5.0 above the duty £5.0.0
28 Male Servants at £1.5.0 £35.0.0
26 Male Servants at £1.10.0 £39.0.0
12 Male Servants at £1.15.0 £24.0.0
1 Male Servant at £2.0.0 £2.0.0
£102.0.0 Male Servt. [Servant] Tax
Ten pr. [Per] Cent thereon is £10.4.0 10 pr Ct [Per Cent]
£112.4.0 Grand Total

I David McMillan Surveyor aforesaid do hereby Certify that upon careful examination of the foregoing several rates &
duties I find the amount in whole to be one hundred and twelve Pounds four shillings Sterling; and that upon the
fifteenth day of November one thousand seven hundred and ninety three years I delivered to Alexander Gordon Esqr, of Campbelton
Collector of the said duties for the Stewartry aforesaid an exact Duplicate of the foregoing which contained my
Oath, that requisitions or notices were delivered to or left for the said several Persons at 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.
David McMillan

Scottish Exchequer (Tax Records), Male servant tax - Volume 21 - Counties (see 'More info' for county details), E326/5/21

Volume 21 contains male servant tax rolls, 1793-1794, for each county except Orkney. This volume also contains information on the following burghs: Elgin, Inveraray, Queensferry, and Stirling (but see also volume 22 for rolls for these burghs).

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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