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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] 39

Survey of the Male Servants Tax Arisen within the Town of Forres
from the 5th day of April 1786 to the 5th day of April 1787
By Patrick Mcdonald Surveyor

Proof
3 Male Servants at £1.5.0 each is £3.15.0
[In margin] on the 17th day of Decr [December] 1786
I Patrick McDonald Surveyor aforesaid do Hereby Certify that upon carefill Examination of the
foregoing Several Rates and Duties I find they Amount in whole to Three pounds and Fifteen Shill [Shillings]
Sterling and that I delivered to Mr Humphrey Grant Collector of Said Duties in Forres an
Exact Duplicate of the Above Account Duly compared and Examined with the foregoing which
Contained my Oath that Notices were left with the whole foregoing Inhabitants or at their Dwelling houses
of the Respective Dates foresaid in order 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 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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