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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 MALE SERVANTS TAX Arrising in the Town of Nairn
from the 5 April 1793 to the 5 April 1794 By Patrick Mdonald Survyr [Surveyor]

Prooff 1 Male Servant @ 25/- [£1.5.0] for a Year £1.5.0 Duty on Servants £1.5.0
Ten per Cent on £1.5.0 £0.2.6 Ten per Cent £0.2.6
Amount £1.7.6 £1.7.6

I Patrick Mdonald Suryr [Surveyor] do hereby certify that upon careful examination of the forgoing rates and duties I find they
Amount to One pound Seven Shillings and Sixpence And that I delivered to John Strath Collector of Said duties
for the Town of Nairn an exact duplicate of the above Acctt [Account] duly examind and compared which containd
My Oath that the forgoing Inhabitant were duly Served with a Requisition and the Assessment made
up from his Answers in my possession Patrick MDonald Survyr [Surveyor]
Sworn before me at Nairn 8th Nov [November] 1793
John Fraser J P [Justice of the Peace]

[page] 87

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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