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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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[Page] 149

Survey of the MALE SERVANTS TAX. Arisen in the County of Nairn
from the 5th. Day of April 1786 to the 5th. April 1787 By Patrick McDonald Surveyor

Prooff
3 Servants @ £1.5.0 each for a year is £3.15.0
3 Servants @ £1.10.0 each for a year is £4.10.0
£8.5.0 £8.5.0

I Patrick McDonald Surveyor aforesaid Do hereby Certifiy that upon Careful Examination
of the forgoing several rates and Duties I find they amount in whole to Eight Pounds and five Shillings
Sterling and that I Delivered to Duncan Campbell Collector of the said Duties for the County of
Nairn on the 29th. Day of December one Thousand seven hundred & Eighty six an exact Duplicate of
the above Account Duly Examined and Compared which contained my Oath that Notices were
left with the whole forgoing Inhabitants of the respective Dates foresaid In order that they might
make a Report of the greatest Number of Male Servants retain'd and Employed by them for the
Period therein mentioned which they Did in Substance as above
Patrick McDonald Surveyor
Sworn before me at Forres this 16 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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