, Male servant tax - Volume 17 - Counties (see 'More info' for county details), E326/5/17&destination=/virtual-volumes/volume-images/volume_data-E326-5-17/REX01666?image_number=121){kind=link}
Volume contents
- 1 - 1791-92 , Aberdeenshire
- 9 - 1791-92 , Argyll
- 15 - 1791-92 , Ayrshire
- 35 - 1791-92 , Banffshire
- 37 - 1791-92 , Berwickshire
- 43 - 1791-92 , Buteshire
- 45 - 1791-92 , Caithness
- 47 - 1791-92 , Clackmannanshire
- 51 - 1791-92 , Cromartyshire
- 53 - 1791-92 , Dunbartonshire
- 57 - 1791-92 , East Lothian (Haddingtonshire)
- 63 - 1791-92 , Fife
- 75 - 1791-92 , Angus (Forfarshire)
- 81 - 1791-92 , Inverness-shire
- 85 - 1791-92 , Kincardineshire
- 89 - 1791-92 , Kinross-shire
- 93 - 1791-92 , Lanarkshire
- 111 - 1791-92 , Midlothian (Edinburghshire)
- 139 - 1791-92 , Morayshire (Elginshire)
- 141 - 1791-92 , Nairnshire
- 145 - 1791-92 , Peeblesshire
- 147 - 1791-92 , Perthshire
- 161 - 1791-92 , Renfrewshire
- 167 - 1791-92 , Ross-shire
- 171 - 1791-92 , Roxburghshire
- 175 - 1791-92 , Selkirkshire
- 177 - 1791-92 , Shetland
- 181 - 1791-92 , Stirlingshire
- 193 - 1791-92 , Sutherland
- 195 - 1791-92 , West Lothian (Linlithgowshire)
- 203 - 1791-92 , 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 | 10% per 31 George III |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1792 | Supplements | |||||||||||
| 15 Mar 1792 | Westkirk | |||||||||||
| Lady Lockhart Geo [George] Sqr. | 4 | 4 | £6.0.0 | £0.12.0 | ||||||||
| Mr Morrison Advte [Advocate] George Sqr | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Mrs Sinclair George Sqr. | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Prof. [Professor] Dick George Sqr. | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Thomas Wright Esq George Sqr. | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Mrs Leith George Sqr. | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Commr. [Commissioner] Cochrane George Sqr. | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| 16 Mar 1792 | Mr Gordon Bunkers hill | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||
| Messrs Greigs | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Mrs McDowal Castlesemple Bunkers hill | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Mrs Col [Colonel] Sutherland | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Mrs Ainslie | a Waiter | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| Canongate | ||||||||||||
| 17 Mar 1792 | Mr Lumsden W.S. [Writer to the Signet] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| Lady Janet Sinclair | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Mrs Todd | St John Street | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| James Robertson Barclay Esqr | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Sir John Sinclair | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| South Leith | ||||||||||||
| 19 Mar 1792 | Mr Sibbald Mt. [Merchant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| Mr. Anderson Surgeon | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Mr Scougal Mt. [Merchant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Mr Allison Excise | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Mr Thomson Grocer | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Mr Allan Leith Walk | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Capn [Captain] Philips | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| Mrs Roughhead Innerleith | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Mrs Haldane Vr. [Vintner] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| 38 | 1 | 31 | 7 | £50.10.0 | £5.1.0 | |||||||
| Division 1st endg [ending] Page 2d | 78 | 8 | 51 | 22 | 5 | £115.10.0 | £11.11.0 | |||||
| 116 | 9 | 82 | 29 | 5 | £166.0.0 | £16.12.0 | ||||||
| 4 Apr 1792 | Omitted Lady Dundonald | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 117 | 9 | 83 | 29 | 5 | £167.5.0 | £6.14.0 |
Transcribe other information
Proof
83 Male Servants @ £1.5.0 £103.15.0
29 Male Servants @ £1.10.0 £43.10.0
5 Male Servants @ £1.15.0 £8.15.0
9 Bachs [Bachelors] Servants @ £1.5.0 £11.5.0
£167.5.0
10 per Cent on the above £16.14.6
£183.14.6
I William Cunningham Surv, Aforsd. [Surveyor aforesaid] do hereby Certify that upon examination I find the foregoing
Duties amount to the Sum of One hundred and Eighty three pounds 14 Shillings [and six pence]
And that on the 26th day of March 1792 I delivered to George Cranstone Collr. [Collector]
an exact Duplicate of the acct. [account] duly examined and compared, which contained my oath
that the preceding Inhabitants were duly Served with reqns. [requisitions] of the dates foresaid. And
that they were Charged informably to their sevl. [several] Returns to me, or from the best information
[signed] William Cunningham
[Page] 121
Scottish Exchequer (Tax Records), Male servant tax - Volume 17 - Counties (see 'More info' for county details), E326/5/17
Volume 17 contains male servant tax rolls, 1791-1792, for each county except Orkney. Royal burghs are covered in volume 18.
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).