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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] 179

2 Servants at £1.5.0 Each is £2.10.0
36 Servants at £1.5.0 Each is £45.0.0
36 Servants at £1.10.0 Each is £54.0.0
16 Servants at £.15.0 Each is £28.0.0
£129.10.0

£129.10.0 @ Ten per Cent is £12.19.0
Sum Total £142.9.0

I William Brunton Surveyor aforesaid do hereby Certify that upon carefull examination I find the above duties Amount to the Sum of One Hundred and Forty Two pounds Nine Shillings and that upon the Twenty Fourth day of October I delivered to John Rutherford Collector
of these duties for the Shire aforesaid an exact duplicate of the above which contained my Oath that the preceeding inhabitants were duly Served with Requisitions of the dates forsaid desiring them within fourteen days to deliver or cause to be delivered to me upon calling for that purpose an Attested List of all the Servants Horses and Carriages Used and employed by them from the 5 of April Ninety three to the 5 of April Ninety four as well as an account of what Servants Horses and Carriages they might use and employ any where Else and that the forgoing Report was made up from their Sevaral Attested lists or returns to me from the best information I could procure or from my own personal knowledge of their Respective Establishments. William Brunton

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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