, 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=165){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 | RENFREWshire | |||||||||||
| Page 1 | Innerkip Parish | 4 | 1 | 1 | 3 | £7.0.0 | £0.14.0 | |||||
| Greenock Town & Parish | 10 | 2 | 7 | 3 | £15.15.0 | £1.11.06 | ||||||
| Port Glasgow | 5 | 5 | £6.05.0 | £0.12.06 | ||||||||
| Paisley | 9 | 6 | 3 | £12.0.0 | £1.04.0 | |||||||
| 2 | Abby Parish | 25 | 11 | 7 | 7 | £36.10.0 | £3.13.0 | |||||
| Houstoun | 2 | 2 | £2.10.0 | £0.05.0 | ||||||||
| Lochwinnoch | 10 | 10 | 10 | £32.10.0 | £3.05.0 | |||||||
| 3 | Erkine | 9 | 4 | 5 | £13.15.0 | £1.07.06 | ||||||
| Cathcart | 3 | 3 | £3.15.0 | £0.07.06 | ||||||||
| Eastwood | 4 | 3 | 1 | 3 | £9.10.0 | £0.19.0 | ||||||
| 4 | Renfrew | 16 | 6 | 3 | 8 | 5 | £32.0.0 | £3.04.0 | ||||
| Kilmacome | 5 | 5 | £8.15.0 | £0.17.06 | ||||||||
| Mearns | 6 | 3 | 3 | £8.05.0 | £0.16.06 | |||||||
| Neilston | 1 | 1 | £1.05.0 | £0.02.06 | ||||||||
| Kilbarchan | 1 | 1 | 1 | £2.10.0 | £0.05.0 | |||||||
| Grand Total | 122 | 23 | 50 | 40 | 22 | 10 | £209.15.0 | £20.19.06 | ||||
| 23 Bachelor Servants at 25 [shillings] each over and above | £28.15.0 | |||||||||||
| 50 Servants @ 25 [shillings] each | £62.10.0 | |||||||||||
| 40 Servants @ 30 [shillings] | £60.0.0 | |||||||||||
| 22 Servants ' 35 [shillings] | £38.10.0 | |||||||||||
| 10 Servants @ 40 [shillings] | £20 | |||||||||||
| 122 Male Servants | £209.15.0 | |||||||||||
| Duty at 10 per cent on £209.15.0 | £20.19.06 | |||||||||||
| [TOTAL] | £230.14.06 |
Transcribe other information
[Page] 165
Page 5
I David Hutcheson Surveyor of the duties aforesaid upon carefull examination find
they amount in whole to the sum of Two hundred & thirty pounds fourteen shillings & sixpence sterling
and that this day I delivered to Mr John Gardner Collector of the said Duties for the Shire of Renfrew an Exact
duplicate of the above accounts duly examined and compared Which contained my oath that the foregoing
Inhabitants were duly served with requisitions and that they were to be and are charged conform to their returns
or my knowledge and belief that they were liable to the said duties - which is hereby certified to be due
[signed] David Hutcheson
At Glasgow this 29 day of December 1791
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).