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 Nairn | |||||||||||
| Miss Brodie of Leathen | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| Miss Sophie Brodie | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| 22 Jul 1791 | 5 | 2 | 3 | £7.0.0 | £0.14.0 |
Transcribe other information
[Page] 141
A Survey of the MALE SERVANTS TAX. Arising in the County of Nairn from
the 5th April 1791 to the 5th April 1792 By Patrick Mdonald Suryr [Surveyor]
Prooff
3 Servants @ £1.10.0 each for a year is £4.10.0
2 Servants @ £1.5.0 each for a year is £2.10.0
......................................................... £7.0.0
Ten Per Cent on £7.0.0 is..................... £0.14.0
Total Amount...................................... £7.14.0
I Patrick Mdonald Sury [Surveyor] do herby Certify that Upon carful examination of the forgoing rates and duties
I find they Amount in whole to Seven Pound fourteen Shillings And that Upon the 12th Nov [November] have sent
Mr Duncan Campbell Collector of Said duties for the County of Nairn an exact duplicate of the above Acctt [Account]
Examind And Compaird which containd my Oath that Notices and Requisitions were left with the Severl
Inhabitants or at their dwelling houses And the Assessment Made Up from the lists and answers
in my Possession [Signed] Patrick MDonald Sury [Surveyor]
Sworn before me at Invess [Inverness]
8th Nov [November] 1791 Thomas Young Bailie
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).