Volume contents
- 1 - 1789-90 , Aberdeenshire
- 13 - 1789-90 , Ayrshire
- 27 - 1789-90 , Argyll
- 31 - 1789-90 , Banffshire
- 33 - 1789-90 , Berwickshire
- 39 - 1789-90 , Buteshire
- 41 - 1789-90 , Caithness
- 43 - 1789-90 , Clackmannanshire
- 47 - 1789-90 , Cromartyshire
- 49 - 1789-90 , Dunbartonshire
- 55 - 1789-90 , Dumfriesshire
- 63 - 1789-90 , Midlothian (Edinburghshire)
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Pennygown and Torosay | 2 | 2 | £2.10.0 | ||||||||
| Kilvickewn and Kilfinachan | 1 | 1 | £1.5.0 | ||||||||
| Kilmore and Kilninian | 1 | 1 | £1.5.0 | ||||||||
| Coll and Tiry | 2 | 2 | £2.10.0 | ||||||||
| Kilcolmkill and Morvern | 1 | 1 | £1.5.0 | ||||||||
| Kingerloch and Kilmallie | 4 | 4 | £5.0.0 | ||||||||
| Appin and Lismore | 5 | 2 | 5 | £8.15.0 | |||||||
| Ardchattan and Muckairn | 6 | 2 | 6 | £10.0.0 | |||||||
| Kilmore and Kilbride | 1 | 1 | £1.5.0 | ||||||||
| Kilninver and Kilmelford | 4 | 3 | 4 | £8.15.0 | |||||||
| Jura and Collonsay | 3 | 3 | £3.15.0 | ||||||||
| Kilmartin | 1 | 1 | £1.5.0 | ||||||||
| Kilmichall Glasry | 2 | 2 | £2.10.0 | ||||||||
| No[North] and So[South] Knapdale | 4 | 4 | £5.0.0 | ||||||||
| Bowmore and Ilay | 10 | 10 | £20.0.0 | ||||||||
| Strachurr and Strathlachlan | 6 | 1 | 5 | £10.0.0 | |||||||
| Kilfinan | 1 | 1 | 1 | £2.10.0 | |||||||
| Inverchellan | 2 | 2 | 2 | £5.0.0 | |||||||
| Glenorchy and Inishall | 1 | 1 | £1.5.0 | ||||||||
| Inverary and Glenaray | 18 | 18 | £54.0.0 | ||||||||
| Gigha and Cara | 1 | 1 | £1.5.0 | ||||||||
| Killean | 2 | 2 | £2.10.0 | ||||||||
| So[South]End | 1 | 1 | 1 | £2.10.0 | |||||||
| Skipnage and Caradale | 2 | 2 | 2 | £5.0.0 | |||||||
| 81 | 13 | 48 | 5 | 10 | 18 | £159.0.0 |
Transcribe other information
4th Male Servants Tax
Parishes Collected for a Proof of the foregoing Survey.
[Page] 30
Proof
13 Rates at 50/- [£2.10.0] £32.10.0
35 Rates at 25/- [£1.10.0] £43.15.0
5 Rates at 35/- [£1.15.0] £8.15.0
10 Rates at 40/- [£2.0.0] £20.0.0
18 Rates at 60/- [£3.0.0] £54.0.0
£159.0.0
I Duncan MacNuier Surveyor aforesaid do hereby Certify That upon carefull examination of the foregoing several
Rates and duties I find they amount to One Hundred and fifty nine pounds sterling, And that upon the 22nd March 1790
I delivered to Donald Campbell Esq Collector of the said dutys for the shire aforesaid an exact Duplicate of the
above Accompt duly examined and Compared with the foregoing which contained my Oath that Requisitions were
left with the whole foregoing Inhabitants of the respective dates aforesaid and that the foregoing Survey was
made out from the Returns made to me in consequence thereof and from the best information I could otherwise
obtain.
Invy [Inverary] 22nd March 1790 Duncan MacNuier
5 Rates at 35/- £8.15.0
10 Rates at 40/- £20.0.0
18 Rates at 60/- £54.0.0
£159.0.0
Transcriber's notes
A couple of corrections to additions noted. Transcribed the amended totals.
Scottish Exchequer (Tax Records), Male servant tax - Volume 13 - Counties (see 'More info' for county details), E326/5/13
Volume 13 contains male servant tax rolls, 1789-1790, for the following counties: Aberdeenshire, Ayrshire, Argyll, Banffshire, Berwickshire, Buteshire, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire and Midlothian. Royal burghs are covered in volume 14.
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).