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Scottish Exchequer (Tax Records), Male servant tax - Volume 27 - Counties (see 'More info' for county details), E326/5/27

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14 Servants at 7/6 [£0.7.6] each £5.5.0
42 Servants at 11/3 [£0.11.3] each £23.12.6
24 Servants at 15/ [£0.15.0] each £18.0.0
Total duty £46.17.6
Twenty per Cent thereon £9.7.6
Sum Total £56.5.0

I George Rodger Surveyor aforesaid do hereby Certify that upon carefull Examination I find
the forgoing duties amount to the sum of Fifty six pound five shillings Sterling and that upon the
twenty second day of January Instant I transmitted to Mr. John Rutherford Collector of these
duties an Exact duplicate of this accompt containing my oath that the preceeding Inhabitants were
duly served with Requisitions of the dates therein contained and that they were charged ac-
cording to their several Returns or the best Information and were liable to pay the sums hereby
Certified to be due by them.
George Rodger Surveyor
9 January 1798

Amount of this accompt £56.5.0
To which add another Servant to Sir Henry Hay MakDougall of Makerston
Barronet which makes the duty payable by him £2.0.6 In place of 18/ Ergo £1.2.6
Sum Total £57.7.6
This addition Added by
George Rodger Surveyor

[Page] 139

Scottish Exchequer (Tax Records), Male servant tax - Volume 27 - Counties (see 'More info' for county details), E326/5/27

Volume 27 contains male servant tax rolls, 1797-1798, for each county except Orkney. The following counties also contain rolls for 1796-1797: Midlothian, Morayshire, and Nairnshire.

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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