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Scottish Exchequer (Tax Records), Male servant tax - Volume 25 - Counties (see 'More info' for county details), E326/5/25

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[Page] 4th
[Page] 92

MALE SERVANTS TAX in the County of Fife continued

Duty.................................................£197.0.0
10 per Cent......................................£19.14.0
10 per Cent addl. [additional]......... £19.14.0................£236.8.0

Proof -- 14 Servants at £3.0.0 each -- £42.0.0
............ 35 Servants at £1.15.0 each -- £61.5.0
............ 25 Servants at £1.10.0 each -- £37.10.0
107...... 33 Servants at £1.5 .0 each -- £41.5.0
12............ Bachelors at £1.5.0 each -- £15.0.0
......................................10 per Cent -- £19.14.0
.......................10 per Cent additional -- £19.14.0..........£236.8.0

I James Millar Surveyor aforesaid Do hereby Certify that upon careful Examination I find the foregoing Duties amount
in whole to the Sum of Two Hundred and thirty Six pounds eight Shillings sterling and that upon the
[blank] Day of Janr. [January] 1798 I delivered to John Cheap Esquire Collector of the said Duties an exact duplicate hereof containing
my Oath that the preceeding Inhabitants were duly Served with Requisitions of the dates foresaid, and that they were charged
According to their Returns or the best Information I could obtain James Millar Surveyor

Survey
of the Male Servants Duty in the
County of Fife. For the year ending
5th April 1798
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Ex Pr G.S. [Examined Per General Surveyor]

18

Scottish Exchequer (Tax Records), Male servant tax - Volume 25 - Counties (see 'More info' for county details), E326/5/25

Volume 25 contains male servant tax rolls for each county except Orkney. For most counties the rolls cover 1795-6 but those for Caithness, Cromartyshire, Lanarkshire, Morayshire, Nairnshire, and Sutherland cover 1796-7 and those for Midlothian and Ross-shire cover 1796-1798.

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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