, 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=31){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 28 Oct 1790 | Island or Country part of Bute | £ S D | |||||||||
| The Earl of Bute | John Douglas | Gardener | 1 | 1 | £3.5.0 | ||||||
| 29 Oct 1790 | William McLeod Bannatyne of Kaimes a Br [Bachelor] | Gardener Footman |
2 | 2 | 2 | £5.0.0 | |||||
| Total | 3 | 2 | 2 | 1 | £8.5.0 | ||||||
Transcribe other information
Island or Country part of Bute
MALE SERVANTS TAX
From 5th April 1790, to 5th April 1791 By Robert Aiken Surveyor
Proof
2 Ba [Bachelor] Serv [Servants] at £1.5.0 each £2.10.0
3 Serv [Servants] at £1.5.0 £3.15.0
Total £6.5.0
I Robert Aiken Surveyor aforesaid do hereby Certify That upon careful examination
of the foregoing Rates and Duties, I find they amount in whole to Eight pounds Sterling, And that upon the -- day of -- [1790]
I delivered to Mr Alexander May Collector of said Duties for said County an exact
duplicate of and duly examined and compared with the foregoing Account, which
contained my Oath that notifications were delivered or left of the dates foresaid
And that the rates charged in said Account were just and true to the best of my
Skill and knowledge and to the best of my belief no person liable to be charged
was omitted
[signed] Robert Aiken
[page] 31
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).