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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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[Page] 45
Survey of the Rates and Duties upon Male Servants within the Country Parishes of Buteshire
from 5 April 1794 to 5 April 1795 By Robert Aiken Surveyor

Proof
2 Bachr [Bachelor] Servants at £1.5.0 each £2.10.0
2 Servants at £1.5.0 each £2.10.0
2 Servants at £3.0.0 each £6.0.0
[sub-total] £11.0.0
10 P [Per] Cent thereon £1.2.0
Total by proof £12.2.0

I Robert Aiken Surveyor Aforesaid do hereby Certify that upon Careful
Examination of the foregoing Rates and Duties I find they amount
to Eleven pounds Stg [Sterling] which with the ten PerCent Duty thereon
being One pound two shillings Stg [Sterling] makes them amount in
whole to Twelve pounds two Shillings Stg [Sterling]And that upon
the fourth day of October last I delivered to Alexander May
Esquire Collector of said duties for Said County at his office
an exact Duplicate of and duly examined and Compared
with the foregoing Account which Contained my Oath That
Notifications were delivered or left of the dates foresaid And
that the Rates & Duties charged in said account were just &
true to the best of my skill and knowledge And to the best of
my belief no person liable to be charged was omitted

[signed] Robert Aiken

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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