, 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=139){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1791 | County of Elgin | |||||||||||
| 12 Jul 1791 | Alexander Innes Esq | John Ritchie | Driver | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| John Brander Esq | William Young &c | Driver & house Sert [Servant] | 2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Sir William Gordon | Anton Burnet &c | Butler &c | 3 | 3 | 3 | £8.5.0 | £0.16.6 | |||||
| Lady Gordon | James Donaldson &c | Postilion | 2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Sir Alexander Dunbar | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| P. Rose Watson | James Rose | Driver | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Robert Urquhart Esq | John Jameson | footman | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Coll [Colonel] Grant Moy | Donald Grant &c | footmen | 4 | 4 | £6.0.0 | £0.12.0 | ||||||
| James Brodie Esq | John Anderson &c | Butler | 2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Major Duff Blervie | Alexander Dunbar &c | Butler &c | 2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Robert Grant Elchies | James Grant &c | 2 | 2 | 2 | £5.0.0 | £0.10.0 | ||||||
| Honble. [Honourable] Arthur Duff | 2 | 2 | 2 | £5.0.0 | £0.10.0 | |||||||
| Honble. [Honourable] George Duff | Cherry | Butler | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| General Grant | Christy &c &c | 4 | 4 | 4 | £11.0.0 | £1.2.0 | ||||||
| 28 | 12 | 17 | 11 | £52.15.0 | £5.5.6 | |||||||
| Mrs. Innes Dunkinty | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| 29 | 12 | 18 | 11 | £54.0.0 | £5.8.0 |
Transcribe other information
[Page] 139
A Survey of the MALE SERVANTS TAX. Arising in the County of Elgin
from the 5th April 1791 to the 5th April 1792 By Patrick Mdonald Suryr [Surveyor]
Prooff
3 Batchelors Servts [Servants] @ £2.15.0 each for a year is £8.5.0
1 Batchelors Servts [Servants] @ £2.10.0 for a year £2.10.0
2 Batchelors Servts [Servants] @ £2.10.0 each for a year is £5.0.0
2 Batchelors Servts [Servants] @ £2.10.0 each for a year is £5.0.0
4 Batchelors Servts [Servants] @ £2.15.0 each for a year is £11.0.0
12 Batchelors Servts [Servants] @ £1.5.0 each for a year is £15.0.0
4 Batchelors Servts [Servants] @ £1.10.0 each for a year is £6.0.0
.................................................................................... £52.15.0
Ten Per Cent on £52.15.0 for a year is................................. £5.5.6
...............................................................Total Amount is £58.0.6
Omited above Mrs. Innes Dunkinty -- 1 -- 1 -- .....................£1.5.0
Ten Per Cent on £1.5.0 is................................................... £0.2.6
...................................................................Total Amount £59.8.0
duty on Servts [Servants] is £52.15.0
Ten P [Per] Cent on duty is ......£5.5.6
.......................................... £58.0.6
.............................................£1.7.6
...........................................£59.8.0
I Patrick Mdonald Surveyor Aforsaid do hereby Certify that Upon carful examination of the forgoing
Rates and duties I find they Amount in whole to fifty nine Pound Eight Shillings Sterling and
that Upon 12th Nov [November] I deliverd to Provost John Duff Collector of Said duties or the County of
Elgin an exact duplicate of the Above Acctt [Account] duly examind and compaird which containd my Oath
that the Several Inhabitants were duly Served with Requisitions And the Assessment Made up
from the lists And Answers in my Possession [Signed] Patrick MDonald Suryr [Surveyor]
Sworn before me at Invess [Inverness]
8th Nov [November] 1791 Thomas Young Bailie
Transcriber's notes
Anton should be Ontong. a servant brought over from the Solomon Islands.
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).