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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] 47

A Survey of the Rates & Duties on Male Servants, Arisin in the Shire of Cromerty from 5th Jully
1785 to 5th Aprile 1786 By Hugh MacFarquhar Surveyor

Proof
3 Batchelor Servt [Servants] viz
1 batchelor Servt [Servant] at £1.17.6 £1.17.6
2 Batchelor Sert [Servants] at £1.17.6 each is £3.15.0
3 Servants at £0.18.9 each is £2.16.3
£5.8.9 Total

I Hugh MacFarquhar Surveyor Aforesaid , do hereby certify, That upon carefull examination
of the foregoing Rates & Duties, I find the Amount in whole to Eight pounds eight Shillings & Ninepence
and that upon the fourteenth day of this current Moneth of february, I deliverd to Mr. Walter Ross
Collector of said Duties for the Shire aforesaid, an exact Duplicate of the Above Acct. [Account] duly examined and
compared with the foregoing, which containd my Oath, that the above lists containd the number of
Servants returnd to me by their masters, or that they kept or employed according to the best of my
knowledge or information.
Hugh McFarquhar Surveyor
Tain 14th febry [February] 1786

[Written on page in different handwriting] Proof
To 3 Batchelors Servts [Servants] at £0.18.9 is £2.16.3
6 Servts [Servants] at £0.18.9 is £5.12.6
£8.8.9

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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