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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| October 1790 | County of Elgin | ||||||||||
| Alexander Innes Garmouth | 1 | 1 | £1.5.0 | ||||||||
| John Brander Pitgaveny | 2 | 2 | £2.10.0 | ||||||||
| Lady Gorden Lossiemouth | 2 | 2 | £2.10.0 | ||||||||
| P.Rose Watson Esq | 1 | 1 | £1.5.0 | ||||||||
| Major Duff Blervie | 2 | 2 | £2.10.0 | ||||||||
| Robert Grant Elchies | 2 | 2 | 2 | £5.0.0 | |||||||
| Coll. [Colonel] Grant Moy | 4 | 4 | £6.0.0 | ||||||||
| James Brodie Esq | 2 | 2 | £2.10.0 | ||||||||
| A. P. Cumming | 2 | 2 | £2.10.0 | ||||||||
| Sir William Gordon | 3 | 3 | 3 | £8.5.0 | |||||||
| The Honble [Honourable] Arthur Duff | 2 | 2 | 2 | £5.0.0 | |||||||
| Mrs Innes Dunkenty | 1 | 1 | £1.5.0 | ||||||||
| Sir Alexander Dunbar | 1 | 1 | £1.5.0 | ||||||||
| Genl [General] Grant | 4 | 4 | 4 | £11.0.0 | |||||||
| The Honble [Honourable] George Duff | 1 | 1 | £1.5.0 | ||||||||
| 30 | 11 | 19 | 11 | £54.0.0 |
Transcribe other information
A Survey of MALE SERVANT TAX. Arising in the County of Elgin
from the 5th April 1790 to the 5th April 1791 By Patrick Mdonald Surveyor
Prooff 11 Batchlers Servants @ £1.5.0 each £13.15.0
19 Servants @ £1.5.0 each £23.15.0
11 Servants @ £1.10.0 each £16.10.0
Total Amount £54.0.0
I Patrick Mdonald Surveyor Aforesaid do hereby Certify that Upon Careful Examination of the foregoing Rates and duties on Male
Servants I find they Amount in whole to fifty Four pounds Sterling And that Upon the fourth Jany [January] I delivrd to John Duff
Collr. [Collector] of Said duties in the Town of Elgin an exact duplicate of the Above Acctt [Account] duly examind and Compard with the foregoing
Which Containd My Oath that the Several Inhabitants were duly Served with Requisitions And the Assessment Made
Up from the lists And Answers Now in My Possession Patrick Mdonald Suryr [Surveyor]
Sworn before me John Grant JP [Justice of the Peace]
Amount of the forgoing Survey £54.0.0
135
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).