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 |
|---|---|---|---|---|---|---|
| 17 Aug 1778 | Newburgh | |||||
| Mr Cathcart of Pitcarlie | 147 | Malcolm McCull | Butler | £0.15.0 | ||
| 148 | Robert Duncan | Groom | £0.15. 0 | |||
| 149 | Thomas Bell | Gardiner | £0.15. 0 | |||
| 63 | Captain John Hay, Mugdrum, says he has no servants | |||||
| 2 | 3 | £2.5.0 | ||||
| 3 Aug 1778 | Scoonie | |||||
| 64 | Alexander Gibson Esq of Durrie | 150 | Peter Allan | Queery Servt. [Servant] | £0.15. 0 | |
| 151 | Andrew Bisset | Gardiner | £0.15. 0 | |||
| 2 | £1.10. 0 | |||||
| 15 Aug 1778 | Strathmiglo | |||||
| 65 | Mrs James Cheap of Pitormie | 152 | John Sime | his own Servant | £0.15. 0 | |
| 153 | Lawrence Johnston | Gardiner | £0.15. 0 | |||
| 66 | General Skeen of Pitlour | 154 | Robert Hay | Gardiner | £0.15. 0 | |
| Alexander McClarin | Ladies Servt. [Servant] | £0.15.0 | ||||
| 2 | 3 | £3.0.0 | ||||
| 26 Aug 1778 | St Andrews | |||||
| 67 | General Melvill in Craigtonn | 155 | John Dunn | Gardiner | £0.15. 0 | |
| 155 | £0.15. 0 | |||||
| 11 Aug 1778 | Torryburn | |||||
| 68 | Mr John Colvill in Torryburn | 156 | John Taylor | Gardiner | £0.15. 0 | |
| 69 | Sir William Erskine of Torryburn | 157 | John Wilks | Gardiner | £0.15. 0 | |
| 70 | Mr Moulter in Heanfield | 158 | Andrew Patton | Livery Servt. [Servant] | £0.15.0 | |
| 3 | 3 | £2.5.0 | ||||
| Carried forward |
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[Page] 85
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).