, 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=185){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Creech Parish | |||||||||||
| 30 Nov 1790 | Major H Mackay Baillie of Rosehall | Groom | 1 | 1 | 1 | £2.10.0 | |||||
| Dornoch Parish | |||||||||||
| 30 Nov 1790 | George Dempster Skibo | Gardener | 1 | 1 | £1.15.0 | ||||||
| Golspey Parish | |||||||||||
| 29 Nov 1790 | Earl Gower | Gardener | 1 | 1 | £3.0.0 | ||||||
| 2 Dec 1790 | Mrs Sutherland of Uppat | Groom | 1 | £1.5.0 | |||||||
| 2 | 1 | 1 | £4.5.0 | ||||||||
| Loth Parish | |||||||||||
| 29 Nov 1790 | Mr D Gilchrist | Groom | 1 | 1 | 1 | £2.10.0 | |||||
| Capt. [Captain] Gordon of Carrol | Groom | 1 | 1 | £1.5.0 | |||||||
| 2 | 1 | 2 | £3.15.0 | ||||||||
| Farr Parish | |||||||||||
| 14 Dec 1790 | Lord Reay | Body Servant | 1 | 1 | 1 | £2.10.0 | |||||
| Reay Parish | |||||||||||
| Capt. [Captain] G Mackay Bighouse | Groom | 1 | 1 | £1.5.0 | |||||||
| Parishes Collected | |||||||||||
| Creech Parish | 1 | 1 | 1 | £2.10.0 | |||||||
| Dornoch Parish | 1 | 1 | £1.15.0 | ||||||||
| Golspey Parish | 2 | 1 | 1 | £4.5.0 | |||||||
| Loth Parish | 2 | 1 | 2 | £3.15.0 | |||||||
| Farr Parish | 1 | 1 | 1 | £2.10.0 | |||||||
| Reay Parish | 1 | 1 | £1.5.0 | ||||||||
| 8 | 3 | 6 | 1 | 1 | £16.0.0 Total |
Transcribe other information
A Survey of the Shire of Sutherland from 5 April 1790 to 5 April 1791
By Andrew Liddell Surveyor
Proof
3 Servants at £1.5.0 each is £3.15.0
6 Servants at £1.5.0 each is £7.10.0
1 Servant at £1.15.0 each is £1.15.0
1 Servant at £3.0.0 each is £3.0.0
11 £16.0.0 Total
[ I] Andrew Liddell Surveyor Do Certify That the foregoing Rates & Duties do amount in whole to Sixteen Pounds
[and] That on the 3rd Jany [January] 1791 I delivered to Mr Dugald Gilchrist Collector of Cess for Sutherland an exact Duplicate of
[the] above Account which contained my Oath that Notices or Requisitions were left with the Several Masters & Mistresses or at their
[dwelling] Houses of the Dates annexed to their respective Names
Andrew Liddell Surveyor
[Page] 185
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).