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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] 85

Survey MALE SERVANTS TAX Within the Town of
Kirkwall from 5th July 1785 to 5th April 1786 By Alexander Fraser Surveyor

I Alexander Fraser Surveyor aforesaid Do hereby Certify That the duties on Male Servants
within the town of Kirkwall for the three quarters of a year from fifth July Seventeen hundred
[an] d Eighty five to fifth April Seventeen hundred and Eighty Six Amounts to Five
pounds twelve shillings and Six pence Sterl [Sterling] And I make Oath that this day I delivered
Alexander Loutit Town Clerk of Kirkwall & Collector of the Window dutys and also of
the foregoing duties a duplicate of the foregoing Survey Alexander Fraser Surveyor
At Kirkwall 10th March 1786
Sworn before James Traill JP [Justice of Peace]

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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