, 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=163){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 9 Sep 1791 | Erskine Parish | |||||||||||
| John Shaw Stuart | William Veitch John Skinner James Manners John Rose Thomas Lesly |
Butler Valet Cook Footman Coachman |
5 | 5 | £8.15.0 | £0.17.06 | ||||||
| John Patterson Esq | John Kerr Duncan Walpin |
Gardener House |
2 | 2 | £2.10.0 | £0.05.0 | ||||||
| Lord Blantyre (a Minor) | Gardener | 1 | £1.05.0 | £0.02.06 | ||||||||
| James King Esq Drums | Coachman | 1 | 1 | £1.05.0 | £0.02.06 | |||||||
| Total | 9 | 4 | 5 | £13.15.0 | £1.07.06 | |||||||
| 12 Sep 1791 | Inchinnan Parish | |||||||||||
| Boyd Alexander | A Forsyth Hawthorn Thomson Thomas Home William Bell |
Gardener Butler House Servt. [Servant] Postillion |
4 | 4 | £6.0.0 | £0.12.0 | ||||||
| William Fulton Esq of Park | Gardener Driver & House Servt. [Servant] |
3 | 3 | £4.10.0 | £0.09.0 | |||||||
| Miss McGilchrist | 2 | 2 | £2.10.0 | £0.05.0 | ||||||||
| Lord Sempill | 3 | 3 | £4.10.0 | £0.09.0 | ||||||||
| Total | 12 | 2 | 10 | £17.10.0 | £1.15.0 | |||||||
| 11 Jun 1791 | Cathcart Parish | |||||||||||
| Francis Stuart Crawford Esq | John McNichol | 1 | 1 | £1.05.0 | £0.02.06 | |||||||
| James Maxwell Esq Williamwood | 2 | 2 | £2.10.0 | £0.05.0 | ||||||||
| Total | 3 | 3 | £3.15.0 | £0.07.06 | ||||||||
| 14 Jun 1791 | Eastwood | |||||||||||
| Sir John Maxwell Bart [Baronet] | John Peacock Walter Hays William Elder |
Butler Footman & Gamekeeper Groom |
3 | 3 | 3 | £8.05.0 | £0.16.06 | |||||
| Mrs Montgomery Auld House | Angus Nicoll | House Servt [Servant] | 1 | 1 | £1.05.0 | £0.02.06 | ||||||
| Total | 4 | 3 | 1 | 3 | £9.10.0 | £0.19.0 |
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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).