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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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Survey of the MALE SERVANTS TAX In the Town of Inverness
from 5th April 1797 to 5th April 1798 By John Rose Surveyor

Proof viz.
6 Male Servants @ £1.5.0 Each is £7.10.0
1 Batchelors Servant @ £1.5.0 is £1.5.0
£8.15.0
10 P [Per] cent P [Per] 31 George 3 is £0.17.6
10 P [Per] cent P [Per] 36 George 3 is £0.17.6
£10.10.0

I John Rose, Surveyor aforesaid Do hereby Certify That upon Careful Examination I find the foregoing
Rates and Duties amount to the sum of Ten pounds ten Shillings Sterling And I hereby Make Oath that the
foregoing Inhabitants were duly served with Requisitions of the dates aforesaid and that they are Charged according
to their Returns or the best Information
John Rose Surveyor

Sworn Before Me At Nairn John Fraser J.P [Justice of the Peace]
the Eighth day of January 1798

[Page] 65

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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