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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 Rates and Duties on Male Servants arisen in the
Town of Perth from 5th April 1794 to the 5th April 1795 by Lawrence Buchan Surveyor

Prooff
2 at £1.5.0.........£2.10.0
9 at £1.5.0........£11.5.0
3 at £1.10.0......£4.10.0
£18.5.0 at 10 p.C [per cent].........£18.5.0
.................................................£1.16.6
.................................................£20.1.6

Perth 11 November 1794 I Laurence Buchan Surveyor aforesaid do hereby certify That upon
careful Examination of the foregoing Several Rates and Duties I find they Amount in Whole to Twenty
Pounds One Shilling and Sixpence St. [Sterling] and this date I delivered to Mr Patrick Miller Collector of the said
duties for the Town aforesaid an Exact Duplicate of the Above Account duly Examined and Compared with the
foregoing That Notices were left with the Several Masters and Mistresses or at their Dwelling houses and to
which their returns were made agreable to the Above Charge
Laurence Buchan Surveyor

[Page] 87

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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