, Male servant tax - Volume 12 - Burghs (see 'More info' for burgh details), E326/5/12&destination=/virtual-volumes/volume-images/volume_data-E326-5-12/REX01666?image_number=47){kind=link}
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1788 | Town of Elgin | ||||||||||
| 18 Aug 1788 | Mrs King New Mill | John Russell | Waiter | 1 | 1 | £1.5.0 | |||||
| Andrew Pearey Vintner | James Mitchel | Waiter | 2 | 1 | £1.5.0 | ||||||
| Mr Sutherland Vintner | James Duncan | Waiter | 3 | 1 | £1.5.0 | ||||||
| William Brodie Esqr | Alexander Sinclair | Waiter | 4 | 1 | 1 | £2.10.0 | |||||
| Provost Brown | Robert Davidson | Waiter | 5 | 1 | £1.5.0 | ||||||
| 5 | 1 | 5 | £7.10.0 | ||||||||
| Proof | |||||||||||
| 1 Batchelors Servant at £1.5.0 for above duty | £1.5.0 | ||||||||||
| 5 Servants at £1.5.0 for a year is | £6.5.0 | ||||||||||
| [Total] | £7.10.0 |
Transcribe other information
A Survey of the MALE SERVANTS TAX Arisen in the Town of Elgin
from 5th April 1788 to the 5th April 1789 By Patrick McDonald Surveyor
[Page] 47
I Patrick McDonald Surveyor aforesaid do hereby Certify that upon carefull examination of the foregoing Severall
rates and duties on Male Servt [Servants] in the Town of Elgin I find they amount to Seven Pounds ten Shillings
Sterling and that I delivered to Alexander Sinclair Collector of said duties for said Town an exact duplicate of
the foregoing Acct [Account] duly examined and compared with the foregoing which contained my oath that the Severall
inhabitants were duly served with requisition and assessments from the List and answers now in my
possession
[signed] Patrick McDonald Surveyor
Sworn before me at Forres 2 d. Jany [January] 1789
[signed] Alexander Grant J.P. [Justice of the Peace]
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).