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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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Abstract of the MALE SERVANTS TAX. within the Town of Inverness from the 5th
April 93 to the April 1794 by John Rose Surveyor

Proof

10 Male Servants of Column 1&2 at £1.5.0 each is £12.10.0
Interest thereon at 10 P [Per] Cent Pr [Per] Annam £1.5.0
Total Male Servants in the Town of Invss [Inverness] £13.15.0 Town
Brought forward the Male Serts [Servants] in the Shire with 10 PC [Per Cent] as Above £135.17.0 Shire
Total Male Serts [Servants] in the Shire & Town with 10 PrC PA [per cent per annum] yron [thereon] £149.12.0

I John Rose Surveyor aforesaid do hereby Certify that upon Carefull examination of the above Duties I find they Amount to the Sum of one
hundred and forty nine pounds Twelve Shellings Sterling and that apon the Twenty Foruth day of November I delivered Messers
James Grant & Farquhar McDonald ax exact Duplicate as Stated above which contains my Oath that the preceeding Inhabitants
were duely Served with requsitions of the dates aforesaid requiring them within fourteen days to deliver to me an Attested list of
their Servants horses & Carriages employed and used by them from the fifth April Ninety two to the 5th Apl [April] 1793 and that the Above
Account was made up from their Several returns to me from the best information or from my own Certain knowledge of respective Attestements
John Rose Survr [Surveyor]

Male Servants
Shire and Burgh of
Inverness
To 5th April 1794

Exd. GS [Examined General Surveyor]

21

[Page] 65

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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