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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] 69
Survey MALE- SERVANTS TAX within the Town of Kirkwall
from 5th April 1786 to 5th April 1787 By Alexander Fraser Surveyor



I Alexander Fraser Surveyor aforesaid Do hereby certify that the amount of the foregoing Survey of Maleservants Tax
within the Town of Kirkwall from fifth April Seventeen hundred and Eighty Six to Fifth April Seventeen hundred and
Eighty Seven is Six pound five Shillings and I make Oath that this day I delivered to Alexander Loutit Town Clerk
of Kirkwall and Collector of the said Tax For the Town aforesaid an exact Duplicate of the above account examined and
compared with the foregoing.
Alexander Fraser Surveyor

At Kirkwall the 28 November 1786
Sworn before John Wier, J:P. [Justice of the Peace]

Transcriber's notes

GMB 27 Feb 2014 - valuation format corrected and updated, during period in which no images were available.

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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