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

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Page 2d [Page] 114

Proof of the Abstract
5 Batchelors at £1.17.6 each is .............................. £9.7.6
23 Married Men Servt [Servants] at £0.18.9 each is £21.11.3
15 Married Men Servt [Servants] at £1.2.6 each is ..£16.17.6
7 Married Men Servt [Servants] at £1.6.3 each is ... £9.3.9
8 Married Men Servt [Servants] at £1.10.0 each is ..£12.0.0
13 Married Men Servt [Servants] at £2.5.0 each is ..£29.5.0
77 Servants at the above Rates is ...........................£98.5.0

I John Rose Junr [Junior] Aforesaid do hereby Certify that upon Careful Examination of the foregoing Rates
and Duties they Amount in Whole to Ninety eight pounds five Shillings Sterling And I do make
Oath that Nottices were left with the Whole Forgoing Inhabitants or at their Dwelling houses that
they were to be Charged with the Several Duties Set Against their Names Agreble to the the Several
Acts of Parliament Imposing the Same ---

John Rose Survr [Surveyor]
James Fraser of Belladrum Collr [Collector]
William Fraser Writer Invs [Inverness] Depy Collr [Deputy Collector]

13 Febry [February] GS [General Surveyor]
Abstract of the Male Servants Tax within the Shire of Invs [Inverness] amounting to £98.5.0 Str [Sterling]

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

Volume 5 contains male servant tax rolls, 1785-1786, for each county except the county of Buteshire. Royal burghs are covered by volume 6.

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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