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Scottish Exchequer (Tax Records), Male servant tax - Volume 22 - Burghs (see 'More info' for burgh details), E326/5/22

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

Proof 1 Male Servant at £1.5.0 is £1.5.0
Ten Pr Cent thereon is £0.2.6
£1.7.6

I David Mmillan Surveryor aforesaid do hereby Certify that upon careful examination of the foregoing several
rates and duties I find the amount in whole to be one Pound Seven Shillings and six pence Sterling.
and that upon the Ninth day of November one thousand seven hundred & ninety three years
I delivered to Mr Thomas Mcnair Collector of the said duties for the Burgh aforesaid an exact
Duplicate of the foregoing which contained my oath that a reqn. [requisition] or notice was left with the said
Person or at his dwelling Place of the date annexed to his name that was to be charged with
the duties so certified to be due from him.
David McMillan

33
[Page] 107

Scottish Exchequer (Tax Records), Male servant tax - Volume 22 - Burghs (see 'More info' for burgh details), E326/5/22

Volume 22 contains male servant tax rolls, 1793-1794, for each of the following burghs: Aberdeen, Arbroath, Ayr, Banff, Brechin, Crail, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forfar, Forres, Glasgow, Haddington, Inverness, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcudbright, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, Nairn, North Berwick, Peebles, Perth, Queensferry, St. Andrews, Stirling, Stranraer, Tain and Wigtown. See also volume 21 for the burghs of Elgin, Inveraray, Queensferry and Stirling.

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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