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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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[Page] 147

A Survey of MALE SERVANTS TAX. Arising in the County of Nairn from the
5th April 1793 to the 5th April 1794 By Patrick Mdonald Suryr [Surveyor]

Prooff 1 Male Servant @ £1.5.0 £1.5.0
4 Male Servant @ £1.10.0 each... £6.0.0
................................................ £7.5.0
Ten Percent on £7.5.0.................£0.14.6
.............................Amount .......£7.19.6

Duty on Servants ..........£7.5.0
Ten per cent on £7.5.0.. £0.14.6
...................................£7.19.6


I Patrick Mdonald Suryr [Surveyor] do hereby certify that Upon careful examination of the forgoing rates and duties I find they Amount in
whole to Seven pound Ninteen Shilling And Sixpence And that I deliverd to Duncan Campbell Esqr an exact duplicate of the
Above Acct. [Account] duly examind And compared which containd my Oath that Notices were left with the Sevaral Inhabi
tants or at their dwelling houses that they were to be charged the Sums Annexed to their respective Names
Sworn before me at Nairn 18 Nov [November] 1793 [Signed] Patrick Mdonald Suryr [Surveyor]
John Fraser J.P. [Justice of the Peace]

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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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