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Scottish Exchequer (Tax Records), Male servant tax - Volume 3 - Counties (see 'More info' for county details), E326/5/3

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[Page] 103
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I Charles Robb Assessor aforesaid Do hereby certifye That upon carefull Examination
of the foregoing Several rates and duties I find they amount in whole to the sum
Of One hundred and Eighty Seven pounds & nineteen Shillings Sterling And
that upon the Fourth day of January I delivered to James
Mereness Collector for the burgh aforesaid an exact duplicate of the
above Accompt duly examined and compared with the foregoing
which contained my oath that notices were left with the whole foregoing
inhabitants or at their dwelling houses of the dates annexed to their
respective names that they were to be charged with the duties hereby
certifyed to be due from them _ Charles Robb Assessor

[Page] 103

Transcriber's notes

This assessor often makes a small 'o' that is indistinguishable from a small 'e'. When in doubt, I have decided to transcribe the letter to fit with the modern, standardized spelling of the given word, if I can figure it out (e.g., his 'Terryburn' becomes Torryburn). In the case of surnames with variant spellings, however (e.g. Andersen/Anderson) I have had no choice but to read the letter literally, as an 'e'.

Scottish Exchequer (Tax Records), Male servant tax - Volume 3 - Counties (see 'More info' for county details), E326/5/3

Volume 3 contains male servant tax rolls, 1778-1779, for each county except Shetland and Buteshire. Royal burghs are covered in volume 4.

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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