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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] 77

Survey of the Male Servants Tax arisen in the Town of Nairn
from the 5 Day of April 1786 to the 5 Day of April 1787 By Patrick McDonald Surveyor

I Patrick McDonald Surveyor aforesaid do hereby Certify that upon careful Examination of the
foregoing several Rates and Duties I find they amount in whole to One Pound Five Shillings
Sterling and that I delivered to David Kinloch Collector of said Duties in the Town of Nairn
an Exact Duplicate of the above account Duly Examined and Compared upon 29 Day of
December 1786 which foresaid Duplicate contained my Oath that Notices were left with the
whole Inhabitants or at their Dwelling Houses of the Dates foresaid in order that they might
make a Report of the Greatest Number of Male Servants retained or Employed by
them for the Period therein mentioned which they Did in Substance as above.
Patrick McDonald Surveyor
Sworn before me at Forres this 11 day of Jany [January] 1787. Alexander Grant J.P. [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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