, 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=147){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 | Aberdalgie Parish | |||||||||||
| 06 Jun 1791 | The Rt Hle [Right Honourable] Earl Kinnoul | John Coustain John Lotman William Looking William Stenton Thomas Duff William Collins John Fenton Andrew Greig William Robertson James Fechney Robert Miller John Pearson |
Butler Under Butler footman footman Porter Groom Stable Boy Postilion Postilion Gamekeeper Gardner Cook |
12 | 12 | £36.0.0 | £3.12.0 | |||||
| Fortaviot Parish | ||||||||||||
| John Hepburn Belches of Invery [Invermay] | Henry Zimmerman Robert Dixon Colin Allan |
Game keeper Gardner Groom & Dryver |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| Dunning Parish | ||||||||||||
| 07 Jun 1791 | Lady Margaret Rollo Duncrub | John Cunningham Alexander Nuckle |
Footman Postilion etc |
2 | 2 | £2.10.0 | £0.5.0 | |||||
| Culross Parish | ||||||||||||
| Sir Charles Preston Bart [Baronet] Batchelor | John Malcomb James Gibson |
Gardner Dryver |
2 | 2 | 2 | £5.0.0 | £0.10.0 | |||||
| Miss Agnes Preston Valefield | T Park | Livery Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Richard Dundass of Blair | James Stewart | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Andrew Clark of Comrie | John Reed | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 5 | 2 | 5 | £8.15.0 | £0.17.6 | ||||||||
| Gask Parish | ||||||||||||
| 10 Jun 1791 | Laurence Oliphant of Gask | Patrick Reed Isaac Jolly William Cochran |
Gardner House Servt [Servant] Stable Boy |
3 | 3 | £4.10.0 | £0.9.0 | |||||
| Blackfoord Ph [Parish] | ||||||||||||
| George Haldane of Glenagles | Heugh Crawfoord William Guild William Anderson |
House Servt [Servant] Groom Dryver |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| Lady Strathallan in Machony | Alexander Stewart John Crawfoord |
House Servt [Servant] Gamekeeper |
2 | 2 | £2.10.0 | £0.9.0 | ||||||
| 5 | 2 | 3 | £7.0.0 | £0.14.0 | ||||||||
| Muthel Parish | ||||||||||||
| 15 Jun 1791 | James Drummond Esqr Perth | James Milligan Daniel Smith Andrew Thom Mathew Malloch David Carr Daniel McClaren Robert McPherson Thomas Frazer |
Butler Footman Footman Coachman Postilion Fouler Gardner Brewer |
8 | 8 | £16.0.0 | £1.12.0 | |||||
| Carried forward |
Transcribe other information
[Page] 147
A Survey of the Rates and Duties on Male Servants arisen in the Shire of Perth from 5th of April
1791 to 5th April 1792 -- by Laurence Buchan Surveyor
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).