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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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A Survey for the Shire of Sutherland of the
MALE-SERVANTS TAX.
from 5 April 1785 to 5 April 1786 By Andrew Liddell Surveyor [Page] 197

Proof
7 Servants at £1.5.0 each £8.15.0
2 Servants Batchelor £1.5.0 each £2.10.0
£11.5.0 Total

I Andrew Liddell Surveyor Do hereby Certify That the foregoing Duties do amount in whole to Eleven Pounds Five Shilling
and That on the 11th October 1786 I delivered to Mr Dugald Gilchrist Collector of Cess for Sutherland Shire, an exact Duplicate
of the foregoing Account, which contained my Oath That notices were left with the several Masters & Mistresses or at their
[dwelling] Houses, of the respective Dates aforesaid: And That, according to the best of my Belief or Judgment, the several Rates therein
[charged] are just, & No Person in my District liable to be charged has been omitted to be charged
Andrew Liddell 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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