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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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[Page] 99
Survey of the Male Servants Tax in the Burgh of Stranraer
from the 5th day of April 1797 to the 5th day of April 1798 by David Macmillan Surveyor


Proof

1 Male Servant at £1.5.0 above the duty is £1.5.0
1 Male Servant at £1.5.0 ____________ is £1.5.0
-------
£2.10.0

10% thereon is £0.5.0
Additional ditto is £0.5.0
--------
£3.0.0

I David Macmillan Surveyor aforesaid do hereby Certify that upon careful examination of the foregoing several Rates
and Duties I find they amount in whole to the sum of Three pounds Sterling and that upon the
-- day of January one thousand seven hundred and ninety eight years I delivered to --
Collector of the said Duties for the Burgh aforesaid an exact Duplicate of the foregoing which contained
my Oath that Requisitions or Notices were delivered to or left for the several foregoing persons at
their dwelling places and the Charges made out from their returns on my best information.
David Macmillan Surveyor

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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