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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] 113

A Survey of the Rates and Dutties upon Servants in the Shire of Inverness
from the 5 of April 1779 to the 5 of April 1780 By James Grant Surveyor

I James Grant Surveyor aforesaid do make Oath that an exact Duplicate of the foregoing
Survey was delivered by me to William Fraser Collector in Inverness upon the 4 day of March
1780 and that I left notice in writing with the Several Inhabitants or at their dwelling
Houses that they were to be Charged in manner foresaid and this is the Truth
James Grant Suryr [Surveyor]

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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