, 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=164){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 16 Jul 1791 | Renfrew Parish | |||||||||||
| Andrew Houstoun | William Dobbie James Davieson William John Wallace |
Coachman Butler Footman Gardener |
4 | 4 | £6.0.0 | £0.12.0 | ||||||
| Archibald Speirs Esq Kings Inch | Butler Groom House servt [servant] Gardener Coachman |
5 | 5 | 5 | £15.0.0 | £1.10.0 | ||||||
| Dey Horte McDowall Esq | James Kay James Aiken Andrew Scobie William Dick |
Butler Groom Gardener Gardener |
4 | 4 | £6.0.0 | £0.12.0 | ||||||
| Mrs McDowal of Garthland at Walkinshaw | James Shaw Andrew Humphries |
Coachman Footman |
2 | 2 | £2.10.0 | £0.05.0 | ||||||
| Maitland Hutchison Esq | Robert | [Footman] | 1 | 1 | 1 | £2.10.0 | £0.05.0 | |||||
| Total | 16 | 6 | 3 | 8 | 5 | £32.0 | £3.04.0 | |||||
| 13 Sep 1791 | Kilmacome Parish | |||||||||||
| Boyd Porterfield Esq | not mentioned in return | 5 | 5 | £8.15.0 | £0.17.06 | |||||||
| 2 Jun 1791 | Mearns Parish | |||||||||||
| Miss Pollock of Pollock | 3 | 3 | £4.10.0 | £0.09.0 | ||||||||
| Mrs Barklay Caplerigg | George Reid | 1 | 1 | £1.05.0 | £0.02.06 | |||||||
| Adam Lightbody, Greenbank | Robert Mason | Gardener | 1 | 1 | £1.05.0 | £0.02.06 | ||||||
| Mrs Hutcheson Southfield | 1 | 1 | £1.05.0 | £0.02.06 | ||||||||
| [Total] | 6 | 3 | 3 | £8.05.0 | £0.16.06 | |||||||
| 3 Jun 1791 | Neilston Parish | |||||||||||
| Gavin Ralston Esq Springhill | House SErvant | 1 | 1 | £1.05.0 | £0.02.06 | |||||||
| 7 Oct 1791 | Kilbarchan Parish | |||||||||||
| William Cunningham Esq of Craigends | Gardener | 1 | 1 | 1 | £2.10.0 | £0.05.0 |
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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).