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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] 43

A Survey for the Shire Of Caithness from 5 July 1784 to 5 April 1785
By Andrew Liddell Surveyor

Proof
15 Servants at £1.5.0 each for ¾ year is £14.1.3
2 Batchelor Servants at £1.5.0 for ¾ year is £1.17.6
£15.18.9 Total

[Written in margin by Parishes Collected] Male Servants Caithness Shire 1786

I Andrew Liddell Surveyor Do declare That upon examination of the foregoing Rates & Duties They
Amount in whole to Fifteen Pounds Eighteen Shillings & Ninepence and That upon the
4th March 1786 I delivered to Mr John Davidson Collector of Cess for the Shire of Caithness an
exact Duplicate of the above Account examined & compared with the foregoing Which containd
my Oath That Notices were left with the several Masters & Mistresses or at their
Dwelling Houses of the dates annexed to their respective Names
Andrew Liddell Surveyor

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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