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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] 181

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11 Servants at £1.5.0 each p [per] year for three quarters of a Year is £10.6.3
3 Servants at £1.10.0 each p [per] year for three quarters of a Year is £3.7.6
14.............................................................................................Total £13.13.9
I John Henderson Surveyor do hereby certify that upon carefull Examination of the forgoing
Tax I find they amount in Whole to Thirteen pounds thirteen Shillings & nine pence and
that upon the Twinty ninth day of May JajvijC [seventeen hundred] and Eighty six years I left Henry Ross
Collector of the said Tax for the Lordship of Zetland at his office in Lerwick an exact Du
plicate of the above account duly examined & compared with the foregoing which contained
my Oath that notices were Left with the Several Inhabitants or at three Dwelling Houses
of the dates annexed to their Respective names John Henderson Surveyor
Lerwick in Shetland 29th May 1786
Sworn before John Bruce V:A: Dept [Vice Admiral Depute]

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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