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Scottish Exchequer (Tax Records), Male servant tax - Volume 9 - Counties (see 'More info' for county details), E326/5/9

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A Survey of the MALE SERVANTS TAX. Arisen in the Countey
of Nairn from 5th Apl [April] 1787 to 5th April 1788 by Patrick McDonald Surveyor

[Page] 137

Prooff
3 Male Servants @ £1.10.0 each p ann: [per annum] for a year is £4.10.0
3 Male Servants @ £1.5.0 each p ann: [per annum] for a year is £3.15.0
£8.5.0

I. Patrick McDonald Surveyor aforesaid do hereby certify that upon careful examination of the foregoing several
rates and duties on Male Servants. I find they amount in whole to Eight pound five Shillings Sterling
and that upon the Sixteenth day of November 1787 I delivered to Duncan Campbell Collector of Said
duties for the County of Nairn aforesaid an exact duplicate of the above acct [account] duly examined and
compared which contained my oath that that the foregoing inhabitants were duly,Served with requisitions
of the dates aforesaid and that the assessments are made and from the lists and answers now in my
possession
Patrick McDonald Surveyor

Sworn before me at Forres 1st Decr [December] 1787 Alexander Grant J.P. [Justice of the Peace]

Scottish Exchequer (Tax Records), Male servant tax - Volume 9 - Counties (see 'More info' for county details), E326/5/9

Volume 9 contains male servant tax rolls, 1787-1788, for each county. Royal burghs are covered in volume 10.

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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