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Scottish Exchequer (Tax Records), Male servant tax - Volume 6 - Burghs (see 'More info' for burgh details), E326/5/6

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[Page] 17

Survey of the MALE SERVANTS TAX arisen within the Town of
Cullen from the 5th day of July 1785 To the 5th day of April 1786 by Archibald Duff Surveyor

Proof
1 Servant at £1.5.0 each yearly for 3 Quarters is £0.18.9

I Archibald Duff Surveyor aforesaid do hereby Certify that upon carefull examination of the foregoing
several rates and Duties I find they amount in whole to Eighteen shillings and nine pence Str [Sterling] and
that upon the twentieth day of March current I delivered to Mr William Johnstone Collector of the said Duties
for the Town of Cullen aforesaid an Exact Duplicate of the above Accom [Accompt] duly examined and Compaired
with the foregoing which contained my oath that notices were left with the several 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 Male servants retained and employed by them for the
period therein mentioned which they did in Substance as above.
Archibald Duff Surveyor

Scottish Exchequer (Tax Records), Male servant tax - Volume 6 - Burghs (see 'More info' for burgh details), E326/5/6

Volume 6 contains male servant tax rolls, 1785-1786, for each of the following burghs: Aberdeen, Arbroath, Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forfar, Forres, Glasgow, Haddington, Inverness, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, Nairn, North Berwick, Peebles, Perth, Queensferry, Rutherglen, St. Andrews, Stirling, and Tain.

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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