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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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A Survey of the MALE SERVANTS TAX. for the Shire of Sutherland
from 5 April 1793 to 5 April 1794 By David Brodie Surveyor

Proof
3 Bachelor Servants at £2.10.0 Each is £7.10.0
4 Servants at £1.5.0 £5.0.0
1 Servant at £1.15.0 £1.15.0
2 Servants at £3.0.0 £6.0.0
£20.5.0
10 per cent £2.0.6
£22.5.6 Total

I David Brodie Surveyor do hereby certify That upon careful Examination of the foregoing
Rates & Duties I find they amount in Whole to Twenty two pounds five shillings and sixpence
& that upon 7th November last I delivered to Mr Dugald Gilchrist Collector of Said duties an
exact Duplicate of the above amount duly examined & compared with the foregoing which
contained my Oath that requisitions were left with the several Masters & Mistresses or at
their Dwelling houses of the Dates annexed to their Respective names, that they were to be charged
with the sums hereby certified to be due from them David Brodie Surveyor [page] 214

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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