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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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A Survey of the MALE SERVANTS TAX. in the Burgh of Forres for
one year to 5 April 1797 by Robert Flyter assistant Surveyor

Proof
3 Servants @ £1.10.0 each £4.10.0
1 Batchelors Serv [Servant] @ £2.10.0
£7.0.0
Twenty per Cent thereon £1.8.0
Sum Total £8.8.0

I Robert Flyter assistant Surveyor aforesaid Do hereby Certify that upon Carefull
Examination of the foregoing Rates and Duties I Find they amount in whole to the sum
of Eight Pounds Eight Shillings Sterling, that the preceeding Inhabitants were duly
served with Notices and that they are Charged according to their Returns to me and
Also that I have transmitted to M Thomas Eddie Collector of said Duties an
Exact Duplicate of the foregoing Report Robert Flyter ass. [assistant] Surveyor

[Page] 49

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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