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Scottish Exchequer (Tax Records), Female servant tax - Volume 5 - Counties (A-L) (see 'More info' for county details), E326/6/5

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CROMARTY 77
A Survey of the FEMALE SERVANTS TAX. Arisen in the
Shire of Cromarty, from 5th Aprile 1786 to 5th Aprile 1787. By Hugh MacFarquhar Surveyor

Prooff
3 Batchelors Sertr [Servants] @ 5/ [£0.5.0] each £0.15.0
8 Servants @ 2/6 [£0.2.6] each £1.0.0
4 Servants @ 5/ [£0.5.0] each £1.0.0
£2.15.0 Total

Tain 22 Nov 1786
I Hugh MacFarquhar Surveyor of aforesaid, Do hereby certify, That upon careful examination
of the foregoing Rates & Duties, I find they Amount in whole to Tow pounds, fifteen Shillings
and that upon the eighteenth day of this currt [current] month of November I delivered to Mr
Walter Ross Collector of said Duties for the Shire of Aforesaid, An exact Duplicate of of the Above
Acct. [Account] duly examined & compared with the foregoing, which contained my oath that the
above list contained the full number of Servants returned to me by the different masters &
mistress's, & that they kept or employed according to the best of my knowledge & information
[Signed] Hugh MacFarqhuar Surveyor

[Page] 77

Scottish Exchequer (Tax Records), Female servant tax - Volume 5 - Counties (A-L) (see 'More info' for county details), E326/6/5

Volume 5 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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