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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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Aberdeen 24th Febry [February] 1798
I Charles Farquharson Surveyor aforesaid do hereby Certify that
upon carefull examination of the foregoing Rates and Duties I find they amount to
Sixty nine pounds three Shillings and nine pence Stirl. [Sterling] Likewise the additional duty
thereon of twenty PCent [Percent] Thirteen pounds, Sixteen Shillings and nine pence Sterl. [Sterling]
and that upon the twenty first day of Febry. [February] 1798 I delivered to Mr. William Copland Deputy Collector of
the said duties for the Shire aforesaid an exact duplicate of the above account as
will appear from his receipt hereUnto affixed duly examined and compared with
the foregoing, which contained my oath that requisitions were left with the several
persons be for named, or at their dwelling houses, of the dates annexed to their
respective names, requiring them within fourteen days to give in a list of their
Maleservants retained or employed by them from 5th April 1796 to the 5th April
1797 And that the said account or Survey is made out from the lists returned to
me and from the best information I could promise of the Male Servants of
those whoes lists were deficient, and others who neglected or refused to give in
a list there of in terms of requisitions left with them as aforesaid.
Charles Farquharson
At Aberdeen 21st Febry. [February] 1798
Sworn before George More J.P. [Justice of Peace)

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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