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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1789 | Island of Bute | ||||||||||
| 27 Jul 1789 | Earl of Bute Mountstewart | John Douglas | Gardner | 1 | 1 | £1.5.0 | |||||
| William McLeod Bannatyne Esq Batr Batchelor] | Malcolm McLeod John Munro |
House Servant Gardner |
2 | 2 | 2 | £5.0.0 | |||||
| Total | 3 | 2 | 3 | £6.5.0 |
Transcribe other information
[Page] 39
Country Part of Bute
Male Servants Tax
From 5th April 1789 to 5th April 1790 By Robert Aitken Surveyor
Proof
2 Bat Servt [Bachelor Servants] at £2.10.0 £5.0.0
1 Servt [Servant] at £1.5.0 £1.5.0
Total £6.5.0
I Robert Aitken Surveyor aforesaid Do hereby Certify
That upon carefull examination of the foregoing rates and Duties I find they amount in
whole to Six pounds Five shillings Sterling and that upon the Thirteenth day of March
current I caused to be delivered to Mr Alexander May Principal Collector of said Duties for
said Shire an exact duplicate of said duly examined and compared with the fore
going Accompt which contained my oath that Notifications were delivered or left
of the dates foresaid; and that the rates charged in said Acct. [Account] were just and true
to the level of my Skill and Knowledge; and to the best of my belief no person
liable to be charged was omitted. Robert Aiken Surveyor
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).