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Scottish Exchequer (Tax Records), Male servant tax - Volume 26 - Burghs (see 'More info' for burgh details), E326/5/26

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[Page] 15

Report of the MALE SERVANTS TAX within the Royalty of Cupar
for the year ending 5th April 1798 By Patrick Plenderleath Surveyor

Duty £6.5.0
10p [per] Cent £12.6.0
10p [per] Cent £12.6.0 £7.10.0

Proof 5 Servants @ £1.5.0 £6.5.0
10p [per] Cent. £0.12.6 & 10p [per] Cent £0.12.6 £1.5.0
£7.10

Pittenween 13th February 1798 I Patrick Plenderleath surveyor aforesaid Do hereby Certify
that upon Careful examination of the above rates and duties I paid they amount to the
sum of Seven pounds ten shillings Sterling and that I this day delivered to Alexander Simpson
Collector of the foresaid duties a full duplicate of this amount containing my oath that
the preceding Inhabitants were duly served with requisitions of the dates foresaid And
that they were Charged according to their own returns on the best Information and that
they were liable to pay the sums set against their several names.

P. Plenderleath Surveyor

Scottish Exchequer (Tax Records), Male servant tax - Volume 26 - Burghs (see 'More info' for burgh details), E326/5/26

Volume 26 contains male servant tax rolls, 1797-1798, for each of the following burghs: Aberdeen, Arbroath, Annan, Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dyasrt, Edinburgh, Elgin, Forres, Glasgow, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcudbright, Kirkcaldy, Kirkwall, Montrose, North Berwick, Perth, Queensferry, 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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