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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Longforgain Parish Brot [Brought] forward | 4 | 4 | £6.0.0 | £0.12.0 | ||||||||
| Thomas Milne Esqr Millfield | John Cuthbert Alexander Gullen James Tilbey |
Cook Butler Postilion |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| 7 | 7 | £10.10.0 | £1.1.0 | |||||||||
| Errol Parish | ||||||||||||
| John Allan Esqr Errol | James Niel William Flouerden Norman Robertson Robert Sim John Henderson |
Gardner Gamekeeper &c Gamekeeper &c Footman Coachman |
5 | 5 | £8.15.0 | £0.17.6 | ||||||
| James Yeaman Esqr Murrie Batchelor | John Lyon Joseph Nevay |
House Servt [Servant] Gardner |
2 | 2 | 2 | £5.0.0 | £0.10.0 | |||||
| 7 | 2 | 2 | 5 | £13.5.0 | £1.7.6 | |||||||
| Abernethie Parish | ||||||||||||
| 9 Aug 1791 | Alexander Murray Esqr Aiton | Thomas Dawson Patrick Smith |
Gardner House Servt [Servant] |
2 | 2 | £2.10.0 | £0.5.0 | |||||
| James Paterson Esqr Carpou | John Brown George Anderson |
Valet Gardner |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| 4 | 4 | £5.0.0 | £0.10.0 | |||||||||
| Dunbarnie Ph [Parish] | ||||||||||||
| 10 Aug 1791 | David Craigie Esqr Dunbarnie | Daniel Forbes William Campbell |
House Servt [Servant] Gardner |
2 | 2 | £2.10.0 | £0.5.0 | |||||
| Sir Thomas Moncrieff Bart [Baronet] | Duncan Maxton William Young James Sherwood |
Dryver &c House Servt [Servant] Gardner |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| 5 | 2 | 3 | £7.0.0 | £0.14.0 | ||||||||
| Perth Parish | ||||||||||||
| 11 Aug 1791 | Ebenezer Marshall in Feu Batchelor | James Ker John Knox |
Chaise Dryver Gardner |
2 | 2 | 2 | £5.0.0 | £0.10.0 | ||||
| Forgain Parish | ||||||||||||
| 9 Aug 1791 | Ebenezer Oliphant of Condie | Thomas Oliphant Thomas Caw Robert Crombie |
House Servt [Servant] Dryver Gamekeeper |
3 | 3 | £4.10.0 | £0.9.0 | |||||
| Robert Oliphant Esqr Rossie | John More William Duncan James Smolie William Key |
Gardner Groom Coachman House Servt [Servant] |
4 | 4 | £6.0.0 | £0.12.0 | ||||||
| 7 | 7 | £10.10.0 | £1.1.0 |
Transcribe other information
[Page] 153
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).