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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] 9
Survey of the MALE SERVANTS TAX. In the Burgh of Banff
for one year To 5th April 1794 By Patrick McDonald Surveyor

Prooff 9 servants @ 25/- [£1.5.0] each £11.5.0
......... 4 servants @ 30/- [£1.10.0] each £6.0.0
................................................................£17.5.0
Ten Per Cent on £17.5.0.............................£1.14.6
....................................................Amount £18.19.0

I Patrick Mcdonald Suryr [Surveyor] do hereby certify that Upon careful examination of the foregoing Rates and Duties I
find they amount to Eighteen pound nineteen shillings and sixpence and that I transmitted Alexander Avon
Collector of said duties an exact duplicate of the above acct. [account] duly examined And compared which con-
tained my Oath that Requisitions were left with the several Inhabitants And the assessment made
up from the lists and Answers in my possession.
Patrick Mcdonald
Sworn before me at Nairn 18 Novr. [November] 1793
John Fraser J.P. [Justice of the Peace]

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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