, 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=124){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 13 Apr 1791 | Cramond | |||||||||||
| Brought Over | 15 | 1 | 4 | 10 | £24.15.0 | £2.9.6 | ||||||
| Sir John Gordon | James Rae | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Sir John Stewart | 4 | 4 | £6.0.0 | £0.12.0 | ||||||||
| George Ramsay Esqr. | 4 | 4 | £6.0.0 | £0.12.0 | ||||||||
| Capt. [Captain] Wood | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| 26 | 4 | 12 | 10 | £40.10.0 | £4.1.0 | |||||||
| 18 Apr 1791 | Collington | |||||||||||
| Dr [Doctor] Alexander Monro | James Thomson | Gardner | 1 | 1 | £1.10.0 | £0.3.0 | ||||||
| Lady Moncrief Hailes | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| William Fowlis Esqr. | Alexander Suttie | Gardner & Gamekeeper | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James Gillespie Esqr | William Thompson | Gardner | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Lord Dreghorn | Alexander Brand John Brand William Seal |
Coachman Gardner Footman |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| John Hume Esqr | Alexander Schaw | Driver Pd. [Paid] by Mr Maughan | ||||||||||
| Capt [Captain] John Inglis | William Law James Tait William Leigo |
Gardner House Servant Driver |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| Sir James Fowlis | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| James Balfour Boogsmill | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| 15 | 1 | 5 | 10 | £22.10.0 | £2.5.0 |
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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).