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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 Wigton from
the 5th. day of April 1793 t0 5th April 1794 By David Macmillan Survr. [Surveyor].

Proof 1 Male Servant at £1.5.0 is £1.5.0
Ten PrCent [per cent] thereon is £0.2.6
£1.7.6 Total

I David Macmillan Surveyor aforesaid do hereby certify that upon careful examination of the foregoing several rates
& duties I find the amount in Whole to the One Pound & Seven Shillings and six pence Sterling; and that upon the
Eleventh day of November one thousand seven hundred & ninety three years I delivered to
Mr John McCaulie Wigton Collector of the said duties for the Burgh foresaid an exact Duplicate of the
foregoing which contained my Oath that requisition or notice was delivered to the said Person of the
date annexed to his name that was to be charged with the duty hereby certified to be due from him.
David Macmillan

[Page] 111

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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