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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] 180
Survey Continued
MALE SERVANTS TAX
Proof
14 Bachelors Servants at £1.5.0 each over & above the Duty £17.10.0
24 servants at £1.5.0 each £30.0.0
6 Servants at £1.10.0 each £9.0.0
7 Servants at £1.15.0 each £12.5.0
17 Servants at £2.0.0 each £34.0.0
£102.15.0 Total £102.15.0

I Hugh McFarquhar Surveyor aforesaid do hereby certify that upon careful examination of the several Rates and Duties, I find they amount in whole to One hundred and two pounds, fifteen shillings and that upon the Twenty first day of this current month of November, I delivered to Roderick McKenzie of Scotsburn Esqr an exact Duplicate of the above Decl [declaration] duly examined and compared with the foregoing, which contained my oath that the preceeding list of Servants contained the full numbers [returned] to me & that were kept or employed by the different masters or mistresses according to the best of my knowledge or information
Tain 22 November 1786 [Signed] Hugh McFarquhar Surveyor

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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