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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 St. Andrews
from 5th April 1797 to 5th April 1798
Patrick Plenderleath Surveyor

Proof 5 Servants at £1.5.0 £6.5.0
4 Servants at £1.10.0 £6.0.0
10 per Cent £1.4.6
10 p [per] Cent addl [additional] £1.4.6
--------
£14.14.0

Pittenweem 18 Feby [February] 1798 I Patrick Plenderleath Surveyor aforesaid Do hereby Certify that upon Careful
Examination of the foregoing rates and duties I find they amount in whole to the sum of Fourteen
pounds fourteen shillings Sterling, And that upon the 13th day of Feby [February] inst. I delivered to
-- Collector of the said duties an exact duplicate of this Account which Contained my Oath
that notices were left with the several Inhabitants of the dates foresaid that they were Charged
with the foresaid duties According to their own returns on the best Information.
Patrick Plenderleath Surveyor

[Page] 93

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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