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Scottish Exchequer (Tax Records), Male servant tax - Volume 7 - Counties (see 'More info' for county details), E326/5/7

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Survey of the MALE SERVANTS TAX. in the County of Elgin
Continued

[page] 100

Prooff
6 Batchelors Servants at £1.5.0 each Over &Above the duty is £7.10.0
19 Servants at £1.5.0 each for a year is £23.15.0
11 Servants at £1.10.0 each for a year is £16.10.0
£47.15.0

I Patrick McDonald Surveyor aforesaid do hereby Certify that Upon Careful Examination
of the foregoing Several Rates and duties I find they amount in whole to Forty seven pounds
fifteen shillings Sterling and that I deliverd to John Duff Collector of the said duties for the
County of Elgin Upon the 30th day of December 1786 An Exact duplicate of the Above Account
duly examind and Compard Which Containd my Oath that Notices were left with the whole
foregoing Inhabitants or at their dwelling Houses of the respective dates forsaid in Order that they
Might Make a Report of the greatest Number of Male Servants retaind & imployed by them for
the period therein Mentioned which they did in Substance. As Above
Patrick McDonald Surveyor
Sworn before me at Forres this 11 Day of Jany [January] 1787 Alexander Grant J.P [Justice of the Peace]

Scottish Exchequer (Tax Records), Male servant tax - Volume 7 - Counties (see 'More info' for county details), E326/5/7

Volume 7 contains male servant tax rolls, 1786-1787, for each county. Royal burghs are covered by volume 8.

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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