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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] 43

A Survey of the Rates & Duties on Servants, Arisen in the
Shire of Cromerty from 25th March 1778 to 25th March 1779
by Hugh MacFarquhar Surveyor

I Hugh MacFarquhat Surveyor Aforesaid do hereby Certify, that upon
carefull examination of the foregoing Rates & Duties, I find they
amount in whole to Nine pounds Nine Shillings Stg [Sterling, And that upon
the twelvth day of Febry [February] curt. [current] I delivered Mr, Alexander Brodie Collector
of the said Duties for the Shire Aforesaid, An exact Duplicate of the
above Account duly examined & compared, which contained my Oath
that requests were made in terms of Act of Parliament & the Above
[list] returned to me. Hugh McFarquhar Surveyor
Tain 14th Febry [February] 1780

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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