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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 Kingcardine Shire continued

[Page] 96

[Note] Compd wt [Compared with] Book

Proof
24 Single Male Servants of 1 & 2 at £1.5.0 each is £30.0.0 £3.0.0
22 Single Male Servants of 3 & 4 at £1.10.0 each is £33.0.0 £3.6.0
6 Single Male Servants of 5 & 7 at £1.15.0 each is £10.10.0 £1.1.0
3 Single Male Servants of unmarried persons Additionall duty at £1.5.0 each is £3.15.0 £0.7.6
52 Single Servants of the Addtiional duty on 3 Servants of unmarried persons £77.5.0 £7.14.6

I William Greig Surveyor aforesaid do hereby Certify That upon carefull examination of the foregoing rates and
duties they amount to Seventy seven pounds five shillings with Seven pounds fourteen shillings and six pence
being ten p [per] cent thereon of additional duty And that upon the ... day of .... 1794 I delivered to
Alexander Garden Esqr principal Collector of the said duties for the Shire aforesaid an exact duplicate of the
above Account as will appear from ......
duly examined and compared with the foregoing which contained my Oath that notices were left with
the several persons before named or at their dwelling houses of the dates annexed to their respective names
requiring them within fourteen days to give in a List of the Male Servants retained or employed
from the fifth of April 1792 to fifth April 1793 And that the said Account or Survey was made out from
Lists returned to me and from the best information I could procure of the servants of those whose Lists
were deficient and of those who neglected or refused to give in a List of their Servants in terms of the N [otices]
left with them as aforesaid William Greig Surveyor

[page] 96

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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