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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] 93

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

Proof
2 Servants at £1.5.0 each per Annum for 3 Quarters of a Year if £1.17.6

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 one pound seventeen shillings
and six pence Str [Sterling] and that upon the Eighteenth day of March Currt [Current] I delivered to Alexander Kinnaird
Collr [Collector] of the said Duties for the Town of Nairn aforesaid an Exact Duplicate of the above Accm [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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