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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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Survey Continued
[Page] 166

Prooff
48 Servants
9 Bachelor's at £1.5.0 each over & above the Duty £11.5.0
20 Servants at £1.5.0 each.....................................£25.0.0
9 Servants at £1.10.0 each.....................................£13.10.0
5 Servants at £1.15.0 each.................................... £8.15.0
14 Servants at £2.0.0 each.....................................£28.0.0
£86.10.0 Total.........................................................£86.10.0

I Hugh Macffarquhar Surveyor Aforesaid, do hereby certify, That upon carefull examination of the foregoing
Rates & Duties, I find they Amount in whole to Eighty Six pounds & ten Shillings, and that upon the Seventeenth
day of December Current I delivered at the House of Roderick McKenzie of Scotsburn Collector of said Duties
for the Shire Aforesaid An exact Duplicate of the Above Acct [Account] duly examined & compared with the foregoing
which containd my Oath that the Above Accts [Accounts] containd the number of Servants returned to me or were [kept]
by the different Masters or Mistress's According to the best of my knowledge or Information
Tain 22 Dec [December] 1787...................................................................................................Hugh McFarquhar Surveyor

Survey of the
Rates & Duties on
Male Servts [Servants] Arisen
in the Shire of Ross
for the Year ending
5th April 1788

Ross Shire

29

Exd [Examined]

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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