, 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=39){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Fearn Parish | |||||||||||
| 17 Jun 1790 | William Robertson of Kindeace | John Mckay | Riding Sert. [Servant] | 1 | 1 | £1.5.0 | |||||
| total | 1 | 1 | £1.5.0 | ||||||||
| Cullicudden Parish | |||||||||||
| 27 Jun 1790 | George Gun Munro Points field | -- | Driver | 1 | 1 | £1.5.0 | |||||
| William Finlay | Gardener | 1 | 1 | £1.5.0 | |||||||
| David Urquhart of Brealangwall | James Bryson | Postillion | 1 | 1 | £1.5.0 | ||||||
| Colin McIntosh | House Sert. [House Servant] | 1 | 1 | £1.5.0 | |||||||
| Mrs. Grant Ballimore | -- | Gardener | 1 | 1 | £1.5.0 | ||||||
| Total | 5 | 5 | £6.5.0 | ||||||||
| Town of Cromarty | |||||||||||
| 29 Jun 1790 | Capt. [Captain] John McKenzie | -- | Postillion | 1 | 1 | £1.5.0 | |||||
| -- | House Sert. [House Servant] | 1 | 1 | £1.5.0 | |||||||
| Total | 2 | 2 | £2.10.0 | ||||||||
| Parishes Collected | |||||||||||
| Fearn Parish | 1 | 1 | £1.5.0 | ||||||||
| Cullicudden Parish | 5 | 5 | £6.5.0 | ||||||||
| Town of Cromarty | 2 | 2 | £2.10.0 | ||||||||
| Total | 8 | 8 | £10.0.0 |
Transcribe other information
[Page] 39
Male Servants Tax
A Survey of the Rates & Duties on Male Servants, Arisen in the Shire of Cromarty
from 5th April 1790 to 5th April 1791 by John Barclay Assistant Surveyor
Proof
8 servants @ £1.5.0 each £10.0.0 total
I John Barclay Surveyor aforesaid do hereby certify that upon carefull examination of the foregoing
Duties I find they Amount in whole to Ten pounds And that upon the second day of December inst. [instant]
I delivered to Mr. Walter Ross Collector of said duties for the Shire aforesaid an exact Duplicate of
the above Acct. [Account] duly examined and compared with the foregoing, which contained my oath, that the
above Acct.[Account] containd the number of servants returned to me & that were kept by their different Masters
or Mistresses According to the best of my knowledge or information
John Barclay
Tain 5 Dec. [December] 1790
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).