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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] 45

A Survey for the Shire of Caithness of the
MALE- SERVANTS TAX.
from 5 April 1785 to 5 April 1786 By Andrew Liddell Surveyor

Proof
1 Servant at £1.5.0 is £1. 5.0
13 Servants at £1.5.0 is £16.5.0
---------
£17.10.0 Total

I Andrew Liddell Surveyor Do Certify That the foregoing Duties amount in whole to
Seventeen Pounds Ten Shillings And That upon the 26th October 1786 I delivered to
Mr John Davidson Collector of Cess for the Shire of Caithness an exact Duplicate of the
foregoing account which contained my Oath that Notices were left with the foregoing
Masters & Mistresses or at their Dwelling Houses of the respective Dates aforesaid and That
to the best of my Belief or Judgement 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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