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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] 9

A Survey of the MALE SERVANTS TAX. Arrising within the
Town of Banff from the 5th April 1786 to the 5th April 1787 By Patrick McDonald Surveyor

Proof....................................................................................................15..............3 B. [Bachelor] Servt. [Servants] at £1.5.0 is £3.15.0
3 Batchelors Servants £2.10.0 each for one year is £7.10.0........................................15 Servt. [Servants] at £1.5.0......................£18.15.0
12 Servants at £1.5.0 each ...............................is £15.0.0........................................5 Servt. [Servants].....£1.15.0......................£8.15.0
5 Servants at £1.15.0 each................................is £8.15.0........................................................................................................£31.5.0


I Patrick McDonald Surveyor aforesaid do hereby Certify That upon Carefull Examination of the
Foregoing several Rates & Duties I find they amount in whole to Thirty one Pound Five Shillings Sterg. [Sterling]
and that I delivered to James Anderson Collector of said Duties In the Town of Banff Upon the
20th Day of December 1786 an Exact Duplicate of the above Account duly Examined & Compared with
the Foregoing which Contained my Oath that notice were left with the several Inhabitants or at their
dwelling Houses of the respective dates aforesaid In order that they might make a report of the
Greatest number of Male Servants retain'd & 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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