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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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BANFF
Survey of the MALE SERVANTS TAX Arisen within the County of
Banff ffrom 5th April 1787 to 5th April 1788 by Patrick McDonald Surveyor [Page] 25

Proof
8 Batchelor's Servants @ 25/s [£1.5.0] each Over and above duty is £10. 0.0
14 Servants @ 25/s [£1.5.0] each over and above duty is £17.10.0
11 Servants @ 30/s £1.10.0] each over and above duty is £16.10.0
33 Servants @ £3.0.0 each over and above duty is £99.10.0
£143.0.0
John McDonald Surveyor aforesaid do hereby certify upon carefull examination of the foregoing several Rates and Duties on Male
Servants, I find they Amount to One hundred and forty three Pounds Sterling and that upon the Twelfth day of November Currt. [Current]. I
delivered to John Reid Collector of said Duties for the County of Banff an exact Duplicate of the above Acct. [Account] duly examined and
compared with the forgoing, which contained my Oath that the several Inhabitants were duly served with Requisitions of
dates annexed to their respective names and that the assessments are made up from the lists and answers now in
my possession.
John McDonald
Surveyor
Sworn before me at Fores the 10th Nov [November] 1787
J. McDonald Surveyor
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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