, 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=125){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 19 Apr 1791 | Currie Parish | |||||||||||
| Alexander Christie Esqr. | Lindsay Grubb James Gilchrist William Durham |
Footman Driver Gardner |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| Thomas Craig Esqr. | Archibald Brown James Wilson John Cunningham James Dalglies |
House Servant Chaise Driver Gardner Helper |
4 | 4 | 4 | £11.0.0 | £1.2.0 | |||||
| Lady Elizabeth Wemyss | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| John Scott Esqr. | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| 12 | 4 | 2 | 10 | £22.10.0 | £2.5.0 | |||||||
| Glencors Parish | ||||||||||||
| 26 Apr 1791 | William Tytler Esqr. | William Wilson Robert Hislop Charles Stewart |
Gardner Chase Driver House Servant |
3 | 3 | £4.10.0 | £0.9.0 | |||||
| Mr Trotter of the Bush | 4 | 4 | £6.0.0 | £0.12.0 | ||||||||
| 7 | 7 | £10.10.0 | £1.1.0 | |||||||||
| 27 Apr 1791 | Pennycuick | |||||||||||
| Charles Cowan Merchant | James Lawrie | Driver | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Sir John Clark | D. Stewart Charles Picart William Fall William Stevenson |
Gardner Footman Groom Coachman |
4 | 4 | £6.0.0 | £0.12.0 | ||||||
| Carry over | 5 | 1 | 4 | £7.5.0 | £0.14.6 |
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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).