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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] 193

A Survey of the MALE SERVANTS TAX. for the Shire of Sutherland
From 5 April 1793 to 5 April 1793 to 5 April 1794 By David Brodie Surveyor


Proof
2 Servants at £3.0.0 each is........................................ £6.0.0
1 Servant at £1.15.0. each is...................................... £1.15.0
6 Servants at £1.5.0. each is...................................... £7.10.0
3 Servants Bach. [Bachelors] at £1.5.0. over & above £3.15.0
.................................................................................... £19.0.0
10 pr [per] Cent............................................................£1.18.0
................................................................................. £20.18.0. Total

I David Brodie Surveyor do, hereby certify That, upon careful examination of the
foregoing Rates and Duties I find they amount in Whole to Twenty pounds eighteen
shillings, and that upon the 19 October last I delivered to Mr Dugald Gilchrist
Collecter of the Said dutis an Exact Duplicate of the above Acct [Account] Duly examined and compared
with the foregoing, which contained My Oath that Requisitions were Left with the
several Masters and Mistresses or at their Dwelling-houses of the Dates annexed to their
Respective Names that they were to be charged with the Sums hereby certified to be
due from them. [Signed] David Brodie Surveyor

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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