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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 Royalty of Kirkcaldy
from 5. April 1797 to 5. April 1798. James Millar Surveyor

Proof 5 Servants at £1.5.0. £6.5.0.
10 per Cent £0.12.6.
10 per cent addl. [additional] £0.12.6.
£7.10.0.

I James Millar Surveyor aforesaid Do hereby Certify that upon careful Examination of the foregoing
rates and duties I find they amount to the Sum of Seven pounds ten Shillings
Sterg [Sterling] And that upon the [ ] Day of Janr. [January] 1798 I delivered to Mr William Drysdale an exact duplicate of
the above Account which contained my Oath that notices were left with the several inhabitants that they
were charged with the said Duties according to their own Returns or the best information
James Millar Surveyor

[Page] 73

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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