, Male servant tax - Volume 15 - Counties (see 'More info' for county details), E326/5/15&destination=/virtual-volumes/volume-images/volume_data-E326-5-15/REX01666?image_number=131){kind=link}
Volume contents
- 1 - 1790-91 , Aberdeenshire
- 9 - 1790-91 , Ayrshire
- 21 - 1790-91 , Argyll
- 25 - 1790-91 , Banffshire
- 27 - 1790-91 , Berwickshire
- 31 - 1790-91 , Buteshire
- 33 - 1790-91 , Caithness
- 35 - 1790-91 , Clackmannanshire
- 39 - 1790-91 , Cromartyshire
- 41 - 1790-91 , Dunbartonshire
- 45 - 1790-91 , Dumfriesshire
- 49 - 1790-91 , East Lothian (Haddingtonshire)
- 53 - 1790-91 , Fife
- 65 - 1790-91 , Angus (Forfarshire)
- 71 - 1790-91 , Inverness-shire
- 73 - 1790-91 , Kincardineshire
- 77 - 1790-91 , Kinross-shire
- 81 - 1790-91 , Kirkcudbrightshire
- 87 - 1790-91 , Lanarkshire
- 107 - 1790-91 , Midlothian (Edinburghshire)
- 135 - 1790-91 , Morayshire (Elginshire)
- 137 - 1790-91 , Nairnshire
- 141 - 1790-91 , Peeblesshire
- 143 - 1790-91 , Perthshire
- 159 - 1790-91 , Renfrewshire
- 167 - 1790-91 , Ross-shire
- 169 - 1790-91 , Roxburghshire
- 173 - 1790-91 , Selkirkshire
- 175 - 1790-91 , Shetland
- 177 - 1790-91 , Stirlingshire
- 185 - 1790-91 , Sutherland
- 187 - 1790-91 , West Lothian (Linlithgowshire)
- 197 - 1790-91 , Wigtownshire
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Proof | |||||||||||
| 104 | Servants | at | £1.5.0 | Each | is | £130.0.0 | |||||
| 89 | Servants | at | £1.10.0 | is | £133.10.0 | ||||||
| 56 | Servants | at | £1.15.0 | is | £98.0.0 | ||||||
| 13 | Servants | at | £2.0.0 | is | £26.0.0 | ||||||
| 26 | Servants | at | £3.0.0 | is | £78.0.0 | ||||||
| 288 | £465.10.0 | ||||||||||
| 36 Batchr [Batchelor] | Servants | at | £1.5.0 | Each | is | £45.0.0 | |||||
| Sum Total | £510.10.0 | ||||||||||
| Surcharges | |||||||||||
| 2 Jul 1791 | Lady Gibson of Pentland | David Ballingal | Gamekeeper | 1 | 1 | £2.10.0 | |||||
| 5 Jul 1791 | Peter Smillie of Adiewell | William Smillie | Gamekeeper | 1 | 1 | £2.10.0 | |||||
| Earl of Morton | David Campbell | Gamekeeper | 1 | 1 | 1 | £6.0.0 | |||||
| 22 Jul 1791 | Lord Sommervil of Drum | 1 | 1 | 1 | £5.10.0 | ||||||
| 25 Jul 1791 | John Borthwick Esq of Crookston | Williamson | Gamekeeper | 1 | 1 | £2.10.0 | |||||
| £19.0.0 |
Transcribe other information
13
[Page] 131
I John Wood Surveyor aforesaid do hereby Certify That upon careful Examination I find
these duties to amount to the sum of five hundred and Ten pounds Ten shillings Str [Sterling]
And that upon this present day being the 17th of January 1791 I did deliver into the
office of George Cranstoun Esq. Collector of said duties a full Duplicate of this Accot [Account]
in which I further certified that the Charges agt [against] the Several Inhabitants were either
made from Returns to my Requisitions or from the best Information I could get
where they neglected to make such Returns & of which they were duly Certified
John Wood
I hereby certify that the above Surcharges were made & delivered by me on their respective dates &
a duplicate of the same delivered into the Collector of the Cess at his office of this date being the
22nd March 1791
John Wood
Scottish Exchequer (Tax Records), Male servant tax - Volume 15 - Counties (see 'More info' for county details), E326/5/15
Volume 15 contains male servant tax rolls, 1790-1791, for each county except Orkney. Royal burghs are covered in volume 16.
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).