Volume contents
- 1 - 1788-89 , Aberdeen burgh
- 5 - 1788-89 , Annan burgh
- 7 - 1788-89 , Anstruther Easter burgh
- 9 - 1788-89 , Arbroath burgh
- 11 - 1788-89 , Ayr burgh
- 13 - 1788-89 , Banff burgh
- 15 - 1788-89 , Brechin burgh
- 17 - 1788-89 , Cullen burgh
- 19 - 1788-89 , Cupar burgh
- 21 - 1788-89 , Dumbarton burgh
- 25 - 1788-89 , Dumfries burgh
- 27 - 1788-89 , Dunbar burgh
- 31 - 1788-89 , Dundee burgh
- 33 - 1788-89 , Dunfermline burgh
- 35 - 1788-89 , Edinburgh burgh
- 47 - 1788-89 , Elgin burgh
- 51 - 1788-89 , Glasgow burgh
- 61 - 1788-89 , Haddington burgh
- 65 - 1788-89 , Inveraray burgh
- 67 - 1788-89 , Irvine burgh
- 69 - 1788-89 , Jedburgh burgh
- 71 - 1788-89 , Kinghorn burgh
- 73 - 1788-89 , Kirkcaldy burgh
- 75 - 1788-89 , Kirkwall burgh
- 77 - 1788-89 , Lanark burgh
- 81 - 1788-89 , Linlithgow burgh
- 83 - 1788-89 , Montrose burgh
- 85 - 1788-89 , North Berwick burgh
- 89 - 1788-89 , Peebles burgh
- 91 - 1788-89 , Perth burgh
- 95 - 1788-89 , Queensferry burgh
- 97 - 1788-89 , Rothesay burgh
- 99 - 1788-89 , St. Andrews burgh
- 101 - 1788-89 , Stirling burgh
- 105 - 1788-89 , Stranraer burgh
- 107 - 1788-89 , Tain burgh
| Date | Masters & mistresses names & designations | Servants names | Quality of servants | Number of servants | Bachelor servants | One and two servants | Three and four servants | Five to seven servants | Eight to ten servants | Eleven or more servants | Duty |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 5 Jul 1788 | Dr [Doctor] Thomas Gillies | 1 | 1 | £1.5.0 | |||||||
| Mr Gillies Senr [Senior] | 1 | 1 | £1.5.0 | ||||||||
| Mr John McGregor | 1 | 1 | £1.5.0 | ||||||||
| 3 | 3 | £3.15.0 |
Transcribe other information
Brechin MALE SERVANTS TAX for the year ending
5 April 1789 by Daniel Ross Surv [Surveyor]
[Page] 15
I Daniel Ross Surveyor aforesaid do hereby certify that upon careful examination
I find the foregoing duties amount to the Sum of Three pounds fifteen Shillings
and that upon the day of 1788 I delivd [delivered] to Alexander Vallentyne Collr [Collector]
for the burgh aforesaid, an exact duplicate of this Accnt [Account] which contained my
oath that the preceding inhts [inhabitants] were duly Served with requisitions of the
date foresaid, and that they were charged according to their Several returns
to me in consequence thereof and from the best information I could
procure, of which the foregoing is an accurate and just State
David Ross Surveyor
Scottish Exchequer (Tax Records), Male servant tax - Volume 12 - Burghs (see 'More info' for burgh details), E326/5/12
Volume 12 contains male servant tax rolls, 1788-1789, for each of the following burghs: Aberdeen, Annan, Anstruther Easter, Arbroath, Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Glasgow, Haddington, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, North Berwick, Peebles, Perth, Queensferry, Rothesay, St. Andrews, Stirling, Stranraer, and Tain.
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).