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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 8 Jul 1790 | County of Nairn | ||||||||||
| Miss Brodie of Liathen | 3 | 3 | £4.10.0 | ||||||||
| Miss Sophia Brodie | 1 | 1 | £1.5.0 | ||||||||
| Mrs. Rose Kilravock | 1 | 1 | £1.5.0 | ||||||||
| John Campbell Esq | 1 | 1 | £1.5.0 | ||||||||
| 6 | 3 | £8.5.0 | |||||||||
| 3 |
Transcribe other information
A Survey of MALE SERVANTS TAX. Arising in the County of Nairn
from the 5 Aprile 1790 to the 3 Aprile 1791 By Patrick Mdonald Survyr [Surveyor]
Prooff 3 Servants @ £1.5.0 each £3.15.0
3 Servants @ £1.10.0 each £4.0.0
£8.5.0
I Patrick Mdonald Surveyor aforesaid do hereby Certify that Upon Careful examination of the foregoing Rates and duties
on Male Servants Ifind they Amount to Eight pound five Shillings Sterle [Sterling] And that Upon the third Jany [January] I delivered
to Duncan Campbell Collr [Collector] of Said duties an exact duplicate of the Above Acctt [Account] examined and Compared which
Containd My Oath that the Several Inhabitants were Served With Requisitions And the Assessment
Made Up from the lists And Answers now in My Possession Patrick MDonald Sury [Surveyor]
Sworn before me John Grant JP: [Justice of the Peace]
[Page] 137
Transcriber's notes
Transcribed as written.
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).