, 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=41){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 |
|---|---|---|---|---|---|---|
| 1779 | Cromarty Parish | £ Sh d | ||||
| 16 Jan 1779 | 1 | George Ross Esqr. Cromarty | 1 | James Rattery | Gardener | £0.15.0 |
| 2 | Petter Carlyle | Coachman | £0.15.0 | |||
| 3 | Donald Ross | Postillion | £0.15.0 | |||
| 4 | Fergus Ferguson | Groom | £0.15.0 | |||
| 1 | 4 | £3.0.0 | ||||
| Fearn Parish | ||||||
| 20 Jan 1779 | 2 | Robert Bruce Oneas McLeod | 5 | Donald McLeod | Gardener | £0.15.0 |
| 1 | 1 | £0.15.0 | ||||
| Cullicudden Parish | ||||||
| 23 Jan 1779 | 3 | George Munro of Pointsfield | 6 | David Young | Footman | £0.15.0 |
| 7 | John McKenzie | Postillion | £0.15.0 | |||
| 8 | Collin Munro | Gardiner | £0.15.0 | |||
| 1 | 3 | £2.5.0 | ||||
| Parishes Collected | ||||||
| Cromarty | 1 | 4 | £3.0.0 | |||
| Fearn | 1 | 1 | £0.15.0 | |||
| Cullicuden | 1 | 3 | £2.5.0 | |||
| 3 | Masters | 8 | Servants | £6.0.0 |
Transcribe other information
A Survey of the Rates & Duties on Servants, Arisen in the
Shire of Cromerty from 5th. July 1777 to 25th March 1778
by Hugh Macfarquhar Surveyor
I Hugh Macfarquhar Surveyor aforesaid, do hereby Certify, that, upon carefull
Examination of the foregoing Rates & Duties, I find they Amount in Whole to
Six Pounds Stg.[sterling] & that upon the Twenty Second day of February Currt [Current] I delivered to
Alexander Brodie Collector of the said Duties for these aforesaid, An exact Duplicate
of the Above Account, closely examined & Compared which contained my Oath that
Nottices were left with the Several foregoing Masters, their Factors, or at their
dwelling houses of the dates anexd to their respective names, & that reqesd [requested] lists
bearing the names & Occupations as above were returned to me.
Tain 27 Febry [February] 1779 Hugh McFarquar 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).