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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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Report Survey Male Servants Tax Burgh of Inveraray for
the Year ending 5th April 1795 By Duncan MacNuier Surveyor

Proof
1 Rate at £1.5.0 £1.5.0
4 Rates at £1.5.0 £5.0.0 £6.5.0
10 per cent on £6.5.0 of duty £0.12.6 £0.12.6
£6.17.6

I Duncan MacNuier Surveyor aforesaid Do hereby Certify that upon careful Examination of the
foregoing Rates and duties I find they amount in whole to Six pounds Seventeen Shillings and sixpence
Sterling And that upon the 14th day of March 1795 I delivered an exact duplicate of the above to
Mr Colin Campbell Deputy Collector which contained my oath that Requisitions were left with
the foregoing or at their dwelling houses and that they are Severally charged from their answers
or the best information.
Inveraray 15th March 1795 Duncan MacNuier Surveyor

[Page] 59

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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