, 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=129){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 9 May 1791 | Kirkliston | |||||||||||
| Capt. [Captain] Maitland | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| Ratho Parish | ||||||||||||
| 9 & 13 May 1791 | Thomas McNight Esqr. | Andrew Watson John Simpson |
Gardner House Servant |
2 | 2 | £2.10.0 | £0.5.0 | |||||
| Thomas Hog Esqr. | 4 | 4 | £7.0.0 | £0.14.0 | ||||||||
| Miss Liston Damhead | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Earl of Morton | Michael Blair | Gardner | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Earl of Lawderdale | 6 | 6 | £10.10.0 | £1.1.0 | ||||||||
| Countess of Morton | James Orrock George Mitchell John Bartan |
Buttler Footman Coachman & Gamekeeper |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| 17 | 1 | 3 | 4 | 10 | £28.10.0 | £2.17.0 | ||||||
| 11 & 13 May 1791 | Mid Calder | |||||||||||
| Lord Torpichan | James Fraser | House Servant | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| The Honble. [Honourable] Alexander Sandilands | James Millar | House Servant | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Capt. [Captain] Morrison | Thomas Galloway | Gardner | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mr Richard Dickson | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| 4 | 3 | 4 | £8.15.0 | £0.17.6 | ||||||||
| 12 May 1791 | West Calder | |||||||||||
| John Davie Esqr. | Joseph Small | Chase Driver | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Kirknewton | ||||||||||||
| 13 May 1791 | Mr Houston Calderhall | 2 | 2 | 2 | £5.0.0 | £0.10.0 |
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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).