, 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=168){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1790 | Parishes Collected | ||||||||||
| Tarbat Parish | 3 | 3 | £4.10.0 | ||||||||
| Fearn Parish | 2 | 2 | £2.10.0 | ||||||||
| Loggie Parish | 1 | 1 | £1.5.0 | ||||||||
| Nigg Parish | 1 | 1 | £1.5.0 | ||||||||
| Rosskeen Parish | 4 | 1 | 3 | £5.15.0 | |||||||
| Alness Parish | 12 | 12 | 12 | £51.0.0 | |||||||
| Killtearn Parish | 4 | 4 | £5.0.0 | ||||||||
| Dingwall Parish | 1 | 1 | £1.5.0 | ||||||||
| Urray Parish | 7 | 2 | 5 | £11.5.0 | |||||||
| Killmuir Wester Parish | 3 | 3 | £3.15.0 | ||||||||
| Avoch Parish | 2 | 2 | £2.10.0 | ||||||||
| Aplecross Parish | 1 | 1 | £1.5.0 | ||||||||
| Proof | 41 | 12 | 18 | 6 | 5 | 12 | £91.5.0 | ||||
| 41 Servants | |||||||||||
| 12 Batchelors at £1.5.0 each is | £15.0.0 | ||||||||||
| 18 at £1.5.0 each | £22.10.0 | ||||||||||
| 6 at £1.10.0 each | £9.0.0 | ||||||||||
| 5 at £1.15.0 each | £8.15.0 | ||||||||||
| 12 at £3.0.0 each | £36.0.0 | ||||||||||
| £91.5.0 Total | £91.5.0 |
Transcribe other information
Survey Continued
I John Barclay Surveyor Aforesaid, do hereby certify, That upon carefull examination of the foregoing
Rates & Duties I find they amount in whole to Ninty one pounds ,five Shillings, And that upon the [--]
day of Decr [December] currt. [current] I delivered to Roderick McKenzie of Scots burn Collector of said Duties for the [Shire]
aforesaid, an exact Duplicate of the Above Acct. [Account] Duly examined & compared with the foregoing, [which]
contained my Oath that the above Acct [account] contained the number of servants returned to me & that
kept by the different masters or mistress's according to the best of my know [knowledge] or Information.
[Tain] Decr [December] 1790 [signed] John Barclay
A Survey of the Duties
on Male Servants, Arisen
in the Shire of Ross
for the year ending
5 Apr 1791
Ross Shire
27 √ S.
[Page] 168
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).