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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] 75

Survey of the MALE SERVANTS TAX in the Burgh of Kirkcudbright
from the 5th day of April 1793 to the 5th day of April 1794 by David McMillan Surv. [Surveyor]

Proof 1 Batchr. [Batchelor] Male Servt. [Servant] at £1.5.0 above the duty £1.5.0
1 Male Servant at £1.5.0 is £1.5.0
£2.10.0 Male Servants Tax
Ten pr [per] Cent thereon is £0.5.0
£2.15.0 Grand Total

I David McMillan Surveyor aforesaid do hereby Certify that upon careful examination of the foregoing several
Rates and Duties I find thee amount in whole to be Two Pounds fifteen shillings Sterling; And that upon
the ninth day of November one thousand seven hundred and ninety three years I delivered to
David McLellan Writer Collector of the said duties for the Burgh aforesaid an exact Duplicate
of the foregoing which contained my Oath that requisitions or notices were delivered to or left for the said
Person at his dwelling Place of the date annexed to his name to be charged with the
Duty certified to be due from him 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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