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Scottish Exchequer (Tax Records), Female servant tax - Volume 14 - Counties (M-W) (see 'More info' for county details), E326/6/14

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[Page] 173
SUTHERLAND
A Survey for the Shire of Sutherland of the Female Servants Tax.
from 5 April 1788 to 5 April 1789 By Andrew Liddell Surveyor

Proof £.. Sh
3 Servants at 5 Sh [Shillings] [£0.5.0] Each is £0.15.0
2 Servants at 10.. [£0.10.0] Each is.................£1.0.0
12 Servants at 2..6d [£0.2.6] Each is.............. £1.10.0
2 Servants at 5.. [£0.5.0] Each is.....................£0.10.0
1 Servant at 10.. [£0.10.0] Each is...................£0.10.0
20 Servants......................................................£4.5.0 Total

[I] Andrew Liddell Surveyor Do Certify That the foregoing Duties amount in whole to Four Pounds
[Five] Shillings and that on 27 Sept 1788 I delivered to Mr Dugald Gilchrist Collector of said Duties an
[exact[ Duplicate of the foregoing acct. [account] which contained my Oath That Notices were left with the Several
[Masters] or Mistresses or at their dwelling houses of the Dates annexed to their respective Names Who
[have] been duly charged according to the best of my Belief or Judgment [Signed] Andrew Liddell Surveyor

Scottish Exchequer (Tax Records), Female servant tax - Volume 14 - Counties (M-W) (see 'More info' for county details), E326/6/14

Volume 14 contains female servant tax rolls for the following counties: Midlothian, Morayshire, Nairnshire, Orkney, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland, Stirlingshire, Sutherland, West Lothian, and Wigtownshire.

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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