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Scottish Exchequer (Tax Records), Female servant tax - Volume 21 - Counties (A-L) (see 'More info' for county details), E326/6/21

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CROMARTY
67

A Survey of the Rates & Duties on Female Servants, Arisen in the Shire of
Cromarty, from 5th Aprile 1790 to 5th Aprile 1791
By John Barclay Assts [Assistant] Surveyor

Prooff
21 Servants
1 Batchelor @ £0.5.0 is £0.5.0
8 Servants @ £0.2.6 is £1.0.0
12 Servants @ £0.5.0 is £3.0.0
Total £4.5.0

I John Barclay Surveyor Assistant, do hereby certify, That upon carefull examination of the
foregoing Rates & Duties, I find they Amount in whole to four pounds five shillings, and that upon
the Second day of December currant, I delivered to Mr Walter Ross Collector of said Duties for the shire
aforesaid an exact Duplicate of the above Account duly examined and compared with the foregoing,
which contained my Oath that it contained the number of Servants returned to me that were
kept by the different Masters or Mistresses According to the best of my Knowledge or
Information
John Barclay
Tain 8th December 1790

Scottish Exchequer (Tax Records), Female servant tax - Volume 21 - Counties (A-L) (see 'More info' for county details), E326/6/21

Volume 21 contains female servant tax rolls for the following counties: Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Buteshire, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Angus, Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire and Lanarkshire.

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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