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Scottish Exchequer (Tax Records), Male servant tax - Volume 23 - Counties (see 'More info' for county details), E326/5/23

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5

I David Hutcheson Surveyor aforesaid Do hereby Certify That upon Carefull
examination I find the foregoing duties amount to two hundred & fourty
nine pounds three Shillings Sterling And that this day I delivered to John
Gardner Collector of these duties an exact duplicate of this Account which
contained my oath That the before named Inhabitants were duly Served
with requisitions and that they are charged the sums to their names Severally
Sett agreeable to their returns or to the best of my information Knowledge or
belief that they are liable in the same
Glasgow 3 Jany [January] 1775
David Hutcheson

[Page] 183

Scottish Exchequer (Tax Records), Male servant tax - Volume 23 - Counties (see 'More info' for county details), E326/5/23

Volume 23 contains male servant tax rolls, 1794-1795, for each county. Royal burghs are covered in volume 24.

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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