, Male servant tax - Volume 1 - Counties (see 'More info' for county details), E326/5/1&destination=/virtual-volumes/volume-images/volume_data-E326-5-1/REX01666?image_number=173){kind=link}
Volume contents
- 1 - 1777-78 , Aberdeenshire
- 9 - 1777-78 , Argyll
- 15 - 1777-78 , Ayrshire
- 23 - 1777-78 , Berwickshire
- 31 - 1777-78 , Banffshire
- 35 - 1777-78 , Caithness
- 37 - 1777-78 , Clackmannanshire
- 41 - 1777-78 , Cromartyshire
- 43 - 1777-78 , Dunbartonshire
- 47 - 1777-78 , Dumfriesshire
- 51 - 1777-78 , East Lothian
- 63 - 1777-78 , Midlothian (Edinburghshire)
- 85 - 1777-78 , Morayshire (Elginshire)
- 88 - 1777-78 , Fife
- 99 - 1777-78 , Angus (Forfarshire)
- 107 - 1777-78 , Inverness-shire
- 109 - 1777-78 , Kincardineshire
- 113 - 1777-78 , Kinross-shire
- 116 - 1777-78 , Kirkcudbrightshire
- 119 - 1777-78 , Lanarkshire
- 131 - 1777-78 , Nairnshire
- 133 - 1777-78 , Peeblesshire (Tweeddale)
- 137 - 1777-78 , Perthshire
- 149 - 1777-78 , Renfrewshire
- 153 - 1777-78 , Ross-shire
- 157 - 1777-78 , Roxburghshire
- 163 - 1777-78 , Selkirkshire
- 165 - 1777-78 , Stirlingshire
- 173 - 1777-78 , Sutherland
- 175 - 1777-78 , West Lothian (Linlithgowshire)
- 183 - 1777-78 , Wigtownshire
| Date | Prog # of masters | Masters/mistresses names and designations | Prog # of servants | Servants names | Quality of servants | Duty |
|---|---|---|---|---|---|---|
| Parish of Golspy | ||||||
| 22 Mar 1779 | 1 | Major Sutherland Dunrobin | 1 | William Hutton | Gardener | £0.15.0 |
| 2 | William Duke | House Servt [Servant] | £0.15.0 | |||
| 2 | £1.10.0 | |||||
| Kintail Parish | ||||||
| 12 Feb 1779 | 2 | Honble [Honourable] George McKay of Reay | 3 | Robert Clerk | Groom | £0.15.0 |
| 4 | John McKay | House Servt [Servant] | ||||
| 3 | George McKay Factor for Lord Reay | 5 | Angus Campbell | Body Servt [Servant] | £0.15.0 | |
| 6 | James Grub | Gardener | £0.15.0 | |||
| 4 | £3.0.0 | |||||
| Farr Parish | ||||||
| 12 Feb 1779 | 4 | John McKay of Strathy | 7 | James Stits | Riding Servt [Servant] | £0.15.0 |
| Parishes Collected | ||||||
| 1 | Golspey Parish | 2 | £1.10.0 | |||
| 2 | Kintail Parish | 4 | £3.0.0 | |||
| 1 | Farr Parish | 1 | £0.15.0 | |||
| 4 | 7 | £5.5.0 |
Transcribe other information
A Survey of the Duties on Servants in the County of Sutherland from 5th July 1777 to 25th March 1778 By John Sutherland Surveyor
Proof
7 Servants at 15S. [Shillings] [£0.15.0] each come to £5.5.0
I John Sutherland Surveyor aforesaid, do hereby certify That upon careful Examination
of the foregoing Duties, I find they amount in whole to Five Pounds five Shilllings
and that upon the 30th April 1779, I delivered to Mr Dougald Gilchrist
Collector of the said Duties for the Shire aforesaid, an exact Duplicate of the above
Account, duly examined & compared with the foregoing, which contained my Oath,
that Notices were left with the several Masters and Mistresses, or at their Dwelling
houses, of the Dates annexed to their respective names, agreeably to my
Instructions.
John Sutherland Surveyr [Surveyor]
Scottish Exchequer (Tax Records), Male servant tax - Volume 1 - Counties (see 'More info' for county details), E326/5/1
Volume 1 contains male servant tax rolls, 1777-8, for each county except Orkney, Shetland, and Buteshire. Royal burghs are covered in volume 2.
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).