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Scottish Exchequer (Tax Records), Female servant tax - Volume 7 - Burghs (A-F) (see 'More info' for burgh details), E326/6/7

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FORTROSE
[Page] 119

A Survey of the Female Servant Tax. Arisen in the
Burgh of Fortrose from 5th April 1786 to 5th April 1787 by Hugh MacFarquhar Surveyor

Prooff
12 Servants
10 of which @ £0.2.6 each is £1.5.0
2 of which @ £0.5.0 each is £0.10.0
Total £1.15.0


I Hugh MacFarquhar Surveyor aforesaid, Do hereby certify, That upon carefull examination
of the foregoing Rates & Duties, I find they Amount in whole to One pound fifteen shillings
and that upon the sixteenth day of this currt (current) month of November, I delivered to Baillie
Alexander McKenzie resding magistrate, there being no Collector Appointed, an exact Duplicate
of the above Acct [Account] duly examined and compared with the foregoing, which contained my Oath
that the above list contained the Number of Servants returned to me by their Masters &
Mistresses, and that were kept or employed by them According to the best of my knowledge or information
Hugh McFarquhar Surveyor

Scottish Exchequer (Tax Records), Female servant tax - Volume 7 - Burghs (A-F) (see 'More info' for burgh details), E326/6/7

Volume 7 contains female servant tax rolls for the following burghs: Aberdeen, Anstruther Easter, Anstruther Wester, Arbroath, Ayr, Banff, Brechin, Burntisland, Campbeltown, Crail, Cullen, Culross, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, and Fortrose.

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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