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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] 92

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10 Servants at £2.15.0 each is £20.12.6
18 Servants at £1.5.0 each is £16.17.6
11 Servants at £1.10.0 each is £12.7.6
£49.17.6 £49.17.6


I Archibald Duff Surveyor aforesaid do hereby Certify That upon carefull examination of the
foregoing Severall rates and Duties I find they amount in whole to Forty nine pounds Seven [Seventeen]
Shillings & Six pence Sterling And that upon the Eighteenth of March Currt. [Current] I delivered to
Provost John Duff Collector of the said duties for the County of Elgin aforesaid An exact D [Duplicate]
of the above Acct. [Account] duly examined and Compared with the foregoing, Which contained my oath [that]
notices were left with the Severall Inhabitants or at their dwelling houses of the dates annexed [to]
their respective names, in order that they might make a Report of the greatest number of M [Male]
Servants retained and employed by them, Which they did in Substance as above
Archibald Duff Surveyor

10 Batchelors Servts. [Servants] at £0.18.9 £9.7.6
18 Servants at £0.18.9 £16.17.6
21 Servants at £1.2.6 £23.12.6
£49.17.6

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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