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Scottish Exchequer (Tax Records), Male servant tax - Volume 24 - Burghs (see 'More info' for burgh details), E326/5/24

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Survey of the MALE SERVANT TAX in the Burgh of Dumfries
from 5 April 1794 to 5 April 1795 by William Laidlaw Surv [Surveyor]

Proof
2 Servants @ £1.5.0 £2.10.0
22 Servants @ £1.5.0 £27.10.0
3 Servants @ £1.10.0 £4.10.0
£34.10.0
10 p [per] Cent £3.9.0
Total £37.19.0

I William Laidlaw Surveyor aforesaid do hereby Certify that upon careful Examination I
find the foregoing duties amount to Thirty Seven Pounds nineteen Shillings St [Sterling] and that
upon the twenty first of October Current I delivered to Francis Maxwell Collector of said
duties an Exact duplicate hereof duly Examined & Compared which contained
my oath that the Persons beforenamed were regularly Served with notices of the
above duties being due by them
William Laidlaw

[Page] 21

Scottish Exchequer (Tax Records), Male servant tax - Volume 24 - Burghs (see 'More info' for burgh details), E326/5/24

Volume 24 contains male servant tax rolls, 1794-1795, for each of the following burghs: Aberdeen, Arbroath, Ayr, Banff, Crail, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forres, Glasgow, Haddington, Inverness, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcudbright, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, Nairn, North Berwick, Perth, Queensferry, Rutherglen, St. Andrews, Stirling, Stranraer, Tain and Wigtown.

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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