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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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Page 2d

Proof
4 @ £1.5.0 £5.0.0
37@ £1.5.0 £46.5.0
£51.5.0
10 Per Cent £5.2.6
£56.7.6

Aberdeen 25th January 1794 I Charles Farquharson Surveyor Aforesaid, do hereby Certify, that upon carefull
examination of the foregoing rates and duties I find they Amount to Fifty one pound five Shillings
Stlg. [Sterling]. Likewise with the additional dutie thereon of ten PCent [Per Cent], five pounds two Shillings & six pence.
And that on the Twenty fifth day of January 1794 I delivered to Mr William Copland Collector of the Said
duties for the Burgh aforesaid, an exact duplicate of the above Account as will appear from his Receipt
here unto Affixed duly examined and Compared with the foregoing, which contained My Oath that
requisitions 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 their
Male Servants, retained or employed by them from the fifth day of April 1792 to the fifth day
of April 1793, And that the Said account or Survey is made out from the lists returned to Me
and from information I could procure of the Male Servants of those whoes lists are deficient
and others who neglected or refused to give in a list thereof in terms of the Notices Left with
them as aforesaid. Charles Farquharson

Sworn at Aberdeen 25th Jany. [January] 1794
before George Auldjo J.P. [Justice of the Peace]

I William Copland Collector of the Land Tax for the Burgh of Aberdeen Do hereby acknowledge to [having]
this day received from Mr Charles Farquharson Surveyor of the Duties on Houses & Windows in the [Burgh]
of Aberdeen an exact Duplicate of the foregoing Survey of the Rates & Duties on Male Servants,
Amounting to fifty six pounds Seven Shillings & Six pence Sterling
Aberdeen 25 January 1794 William Copland

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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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