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Scottish Exchequer (Tax Records), Male servant tax - Volume 8 - Burghs (see 'More info' for burgh details), E326/5/8

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[Page] 35

Survey of the Male Servants Tax Arisin in the Town of
Elgin from the 5th day of April 1786 to the 5th day of April 1787 By Patrick McDonald Surveyor

Proof
5 Male Servants at £1.5.0 each for a year is £6.5.0

I Patrick McDonald Surveyor Aforsaid do hereby Certify that upon Careful Examination
of the foregoing Several Rates and Duties I find they Amount in Whole to Six pounds five
Shillings Sterling and that I delivered to James Duffas Collector of said duties in the Town
of Elgin an Exact Duplicate of the Above Account duly compard and examind with the
foregoing 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 retained and employed
By them for the period therein Mentioned which they did in Substance as above.
Patrick McDonald Surveyor
Sworn before me at Forres the 11th day of Janry [January] 1787
Alexander Grant JP [Justice of the Peace]

Scottish Exchequer (Tax Records), Male servant tax - Volume 8 - Burghs (see 'More info' for burgh details), E326/5/8

Volume 8 contains male servant tax rolls, 1786-1787, for each of the following burghs: Aberdeen, Arbroath, Ayr, Banff, Brechin, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forfar, Forres, Glasgow, Haddington, Inverness, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Lochmaben, Montrose, Nairn, North Berwick, Peebles, Perth, Queensferry, Rutherglen, St. Andrews, Stirling, Stranraer and Tain.

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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