, 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=131){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2 Jun 1791 | Borthwick Parish | |||||||||||
| Lord Advocate | 8 | 8 | £16.0.0 | £1.12.0 | ||||||||
| John Mitchelson Esqr. | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Capt. [Captain] James Walker | Joseph Watson | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 10 | 2 | 8 | £18.10.0 | £1.17.0 | ||||||||
| 3 & 9 Jun 1791 | Stow Parish | |||||||||||
| John Borthwick Esqr. | John Sandilands | House Servt [Servant] & Driver | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Miss Pringle Torsonce | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| 2 | 2 | £2.10.0 | £0.5.0 | |||||||||
| 13 May 1791 | Inveresk Parish | |||||||||||
| Mr Chalmers Excise | Daniel Stewart | House Servant | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| John Thomson Esqr. | George Berrie Alexander Monro |
Coachman Gardner |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| James Baillie Esqr. | Allan Bog | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Sir Charles Douglas Children | John Marr | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Robert Hunter Esqr. | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Capt. [Captain] Robert Smart | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| David Campbell Esqr. | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Capt. [Captain] Boyle | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Genl. [General] John Stewart | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| 12 | 2 | 12 | £17.10.0 | £1.15.0 |
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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).