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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] 49
Survey of the MALE SERVANTS TAX arisen within the Town
of Elgin from the 5th day of July 1785 To the 5th day of April 1786 By Archibald Duff Surveyor

Proof
6 Servants at £1.5.0 each yearly for 3 Quarters is £5.12.6
4 Servants at £1.10.0 each yearly for 3 Quarters is £4.10.0
10 £10.2.6

I Archibald Duff Surveyor aforesaid do hereby Certify that upon careful examination of the foregoing several
Rates and Duties I find they amount in whole to Ten pounds two shillings and six pence sterling And that
upon the Eighteenth day of March Current I delivered to James Duffus Collector of the said Duties for the
Town of Elgin aforesaid an Exact Duplicate of the above Accot [Account] duly examined and Compaired with the foregoing
which Contained by 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 Male Servants retained & 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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