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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 Servants Tax in the Burgh of Stranraer
from the 5th of April 1794 to the 5th of April 1795 by David McMillan Surveyor


Proof
1 male Servant at £1.5.0 is £1.5.0 male Servant Tax
Ten Per Cent Thereon is £0.2.6 Ten Per Cent
£1.7.6 Total

I David McMillan Assist [Assistant] Surveyor aforesaid do hereby certify that upon careful examination of the
foregoing Rates and Duties I find they amount in whole to the Sum of One pound Seven Shillings and six pence
Sterling and that upon the -- day of Octr [October] One Thousand Seven Hundred and ninety four
years I delivered to Thomas Mcnair Collector of the said duties for the Burgh of Stranraer an exact
duplicate of the foregoing which contained my oath that Requisition or notice was delivered or left
with the foregoing Person or at his dwelling house of the date annexed to his name that he
was to be charged with the sum hereby certified to be due from him
David McMillan Surveyor

[Page] 97

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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