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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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175

Page 3rd

Proof 58 Servants. Duty One Guinea each per Annum £60.18.0

I George Ballantyne Assessor Aforesaid do hereby Certify that the Servants subject in pay-
ment of the Duty taxed by the late Acts of Parliament are all mentioned and contained in this and
the two preceeding Pages. that the said Duty amounts in whole to the Sum of Sixty Pounds Eighteen
Shillings Sterling; and that upon the 27th Decr. [December] 1779 I sent by Post to Thomas Waugh Collector of
the said Duty for the Shire aforesaid an exact Duplicate of the above Account duly examined
and compared with the foregoing. George Ballantyne

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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