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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 17 Sep 1788 | Canisbay Parish | ||||||||||
| 17 Sep 1788 | Sir James Sinclair of Mey | George Glasir | Groom &c | 1 | 1 | £1.5.0 | |||||
| 29 Aug 1788 | Capt. [Captain] Peter Campbil of Mey | John Swanson | Groom | 1 | 1 | 1 | £2.10.0 | ||||
| 2 | 1 | 2 | £3.15.0 | ||||||||
| Halkirk Parish | |||||||||||
| 30 May 1788 | Benjiman Williamson of Ban:kirk [Banniskirk] | Colin Fraser | Groom &c | 1 | £1.5.0 | 1 | |||||
| Olrick Parish | |||||||||||
| 10 Sep 1788 | James Traill of Hobbister | Jack Swanson George Swanson |
Postillion etc Gardner |
2 | 2 | £2.10.0 | |||||
| 2 | 2 | £2.10.0 | |||||||||
| Thurso Parish | |||||||||||
| 11 Sep 1788 | Rt. Honl. [Right Honourable] Lady Jannet Sinclair of Ulster | -- Campbil Hary Skinner |
Postillion Footboy |
2 | 2 | £2.10.0 | |||||
| 2 | 2 | £2.10.0 | |||||||||
| Wick Parish | |||||||||||
| 28 May 1788 | James Sinclair of Harpsdale | John Monro | Groom etc | 1 | 1 | £1.5.0 | |||||
| Benjamin Dunbar of Hemprigs | James Hutton John Ross |
Postilln [Postillion] etc Gardner |
2 | 2 | £2.10.0 | ||||||
| 3 | 3 | £3.15.0 | |||||||||
| Parishes Collected | |||||||||||
| Carisbay Parish | 2 | 1 | 2 | £3.15.0 | |||||||
| Halkirk Parish | 1 | 1 | £1.5.0 | ||||||||
| Olrick Parish | 2 | 2 | £2.10.0 | ||||||||
| Thurso Parish | 2 | 2 | £2.10.0 | ||||||||
| Wick Parish | 3 | 3 | £3.15.0 | ||||||||
| Total | 10 | 1 | 10 | £13.15.0 |
Transcribe other information
A Survey of Male Servants Tax for the Shire of Caithness from 5th April 1788 to 5th of
Aprile 1789 By Andrew Liddell Surveyor
Proof
1 Batchelor Servant at £1.5.0 each is £1.5.0
10 Servants at £1.5.0 each is £12.10.0
Total £13.15.0
I Andrew Liddell Surveyor Do certify that the foregoing Rates and Duties amount in whole to Thirteen Pounds Fifteen
Shillings & that on 24 October I delivered to Mr John Davidson Collector of the said Duties an exact Duplicate of the fore-
-going Account which contained my oath that Notices were left with the Several Masters and Mistresses or at their Dwellig
Houses of the respective Dates aforesaid who were truely charged to the best of my belief or judgement.
Andrew Liddell 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).