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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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[page 82]
Male Servants Tax
Survey of Kingcardine Shire continued

[Note]
"The Right Honourable The Earl of Kintore with other five Retained by his Lordships at Kintore Accumulating both together they fall to be Charged at £1.15.0 each being in the column of five to Seven"

Proof
20 single Male Servants 1 & 2 of Married & unmarried persons @ £1.5.0 each is £25.0.0
15 single Male Servants 3 & 4 of Married & unmarried persons @ £1.10.0 each is £22.10.0
12 single Male Servants 5 & 7 of Married persons @ £1.15.0 each is £21.0.0
7 single Male Servants of unmarried persons & above the age of 21 years Additional duties @ £1.5.0 each is £8.15.0
Totall £77.5.0

I William Greig Surveyor aforesaid do hereby Certify, that upon carefull examination of the foregoing duties I find they amount in whole to
Seventy seven pounds, five Shillings Sterling, and that upon the 26th day of January 1788 I delivered Alexander Garden Esqr. Collector of the
duties for the Shire aforesaid an exact duplicate of the above Account as well appears from . . ) duly examined and compared with the
foregoing, which contained my Oath that Notices were left with the Several persons before named, or at their dwelling houses of the dates Annexed to their respective names, requiring them within fourteen days to give in a list of their Male Servants, retained or employed by them
by the fifth day of April 1786 to the fifth day of April 1787, and that the said Account or Survey is made out from the Lists returned to me [&]
from the best information I could procure of the Male Servants of those who neglected or refused to give in a list thereof in terms of the names
left with them as aforesaid
William Greig Surveyor

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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