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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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Report Survey Male Servants Tax Burgh of Inveraray
For the Year ending 5 April 1794 By Duncan MacNuier Surveyor.

Proof
1 Rate at £2.10.0 £2.10.0
3 rates at £1.5.0 £3.15.0
£6.5.0
10 per cent of £6.5.0 of duty £0.12.6

I Duncan McNuier Surveyor aforesaid do hereby Certify that upon careful examination of the
foregoing rates and duties I find they amount in whole to Six Pounds Seventeen Shillings Sixpence
Stg [Sterling] and that notices were given by me to the whole forenamed persons or left at their dwelling houses certifying
there that they were to be charged with the Rates and Dutys set against their several names
And that upon the twenty fourth day of February JavijC and ninety four years [1794] I delivered to Neil
McGibbon Collector of the said taxes for Argyllshire and Burgh aforesaid an exact Duplicate
of the above acct. [account] and which contained my oath that notices were given or left with
the whole foregoing persons of the date aforesaid that they were to be charged with
the dutys set against their several names.
Duncan MacNuier,
Inveraray 24th February 1794

[Page] 63

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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