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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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A Survey of the MALE SERVANTS TAX. in the Burgh of Nairn
from the 5th April 1794 to the 5th April 1795 by Duncan Campbell Surveyor



Proof 2 Servants @ 25/- [£1.5.0] is £2.10.0...........................Duty on Servants £2.10.0
Ten p [per] Cent on £2.10.0 is.......... £0.5.0...........................Ten p [per] Cent £0.5.0
Amount..........................................£2.5.0......................................Amount...£2.15.0

I Duncan Campbell Surveyor do hereby Certify that upon careful examination of the foregoing
rates and duties I find they amount in whole to Two pounds fifteen shillings and that the
several Inhabitants were duly served with requisitions and the assessment made up for the Lists & answers
and other information now in my possession by Duncan Campbell Surveyor
John Strath Collector

[Page] 81

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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