, 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=91){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 13 [Oct] 1788 | Doctor Robert Wood | Patrick Stobie | Riding Serv' [servant] | 1 | 1 | £1.5.0 | |||||
| John Richardson Esq | David Hardie Andrew Irven |
house Serv [servant] Gardner |
2 | 2 | £2.10.0 | ||||||
| James Murray Batch [Batchelor] | John Monteath | house Serv [Servant] | 1 | 1 | 1 | £2.10.0 | |||||
| Mungo Murray Esq' Batch [Batchelor] | Patrick Ferguason | Riding Serv' [Servant] | 1 | 1 | 1 | £2.10.0 | |||||
| John Burt Vinr [vintner] | Duncan Robertson | Waiter | 1 | 1 | £1.5.0 | ||||||
| 16 [Oct] 1788 | John Campbell Vinr [vintner] | Alexander Dun | Waiter | 1 | 1 | £1.5.0 | |||||
| Thomas Marshall Vinr [vintner] | Alexander Davie | Waiter | 1 | 1 | £1.5.0 | ||||||
| James Christie Vinr [vintner] | Robert Robertson | Waiter | 1 | 1 | £1.5.0 | ||||||
| Donald Anderson | Riding serv' [servant] | 1 | |||||||||
| David Summer | Gardner | 1 | |||||||||
| David Smith Esq | Donald Anderson David [Simmee] |
Riding Servr. [Servant] Gardner |
2 | 2 | £2.10.0 | ||||||
| Robert Robertson Esq | Alexander Menzies | House Serv' [servant] | 1 | 1 | £1.5.0 | ||||||
| 12 | 2 | 12 | £17.10.0 |
Transcribe other information
A Survey of the Rates and Duties on Male Servants arisen in the Town
of Perth from 5th April 1788 to 5th April 1789 by Laurence Buchan Surveyor
[Page] 91
Proof
12 at £1.5.0 £15.0.0
2 at £1.5.0 £2.10.0
----------
£17.10.0
Perth 20th January 1789 I Laurence Buchan Surveyor aforesaid do hereby certify That
upon careful Examination of the forgoing several Rates and Duties they Amount in Whole to
Seventeen Pounds Ten Shillgs St [shillings Sterling] and that upon the 13th Cur [Current] I delivered to Mr Patrick
Miller Collector of the said duties for the Toun aforesaid an Exact Duplicate of the Above
Acc [account] duly examined and Compared with the foregoing Notes being left with the several
Masters or at their dwelling houses of the date Anexed to their respective Names
Laurence Buchan Surveyor
Transcriber's notes
John Richardson´s servants appear to be listed under Doctor Robert Wood´s name.
David Smith's servants appear to be listed under James Christie´s name.
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).