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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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Aberdeen 21st February 1798 I Charles Farquharson Surveyor aforesaid do hereby Certify that upon
Carefull examination of the foregoing Rates and Duties, I find they amount to Forty Six pounds
five shillings Sterl. [Sterling] Likewise with the Additional duty there on of ten P [Per] Cent Four pounds twelve
Shillings and Sixpence Sterl [Sterling] also another Additional duty there on of ten P [Per] Cent Four pounds twelve
Shillings & Sixpence Sterl. [Sterling] and that upon the twenty first day of February 1798 I delivered to Mr William Cop-
land Collector of Said duties for the Burgh aforesaid, an exact duplicate of the above account as
will appear from his receipt hereunto affixed duly examined and Compared with the foregoing
which contained my oath that requisitions where left with the Several persons before named or
at their dwelling houses of the dates annexed to their respective Names, requiring them within
fourteen days to give in a list of their Maleservants retained or employed by them from the 5th April
1796 to the 5th April 1797 and that the said account or Survey is made out from the lists re-
turned to me and from the best information I could procure of the Male Servants of those
whose lists were deficient, and others who neglected or refused to give in a list there of
in terms of the requisitions left with them as aforesaid. Charles Farquharson
At Aberdeen this 21st day
of Febry [February] 1798 before me George More J.P. [Justice of the Peace]

I William Copland Collector of the Land Tax for the Burgh of Aberdeen do hereby acknowledge
that I have this day received from Mr Charles Farquharson Surveyor a Duplicate of the
foregoing Survey amounting to Fifty five Pounds ten Shillings Sterling. Witness my hand
at Aberdeen this 21st day of February 1798 Year W. Copland

[in left hand margin vertically written] Male Servants Tax
Copied
Aberdeen Burgh
To 5th April 1798

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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