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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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A Survey of the Rates and Duties on Male Servants. Arrisen in the Burgh of Tain from 5 April
1793 to 5 April 1794 By David Ross Assistant Surveyor

Prooff
2 Servants
1 Batchelor's @ £1.5.0......£1.5.0
2 Servants. @ £1.5.0........£2.10.0........£3.15.0
10 pr [per] Cent and.............................£0.7.6
........................................................£4.2.6. Totall

I David Ross Surveyor aforsaid do hereby Certify That upon Carefull examination of the foregoing
Rates and Duties, I find they amount in whole to Four pound Two shillings and Six pence Sterling and
that upon the Thirty first day of august last I delivered to George Murray Treasurer of the Burgh of Tain
and Collector of the Said Dutys an exact Duplicate of the above account duely examined and Compared
with the foregoing which Contained my oath that the acct. [account] Contained the Number of male Servants returned
to me or were kept by the said masters, according to the best of my knowledge or Information.
David Ross
Tain 9th october 1793

[Page] 109

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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