, 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=167){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 | Tarbat Parish | |||||||||||
| 5 Jun 1791 | Donald McLeod of Geanies | Murdo McDonald | Driving Groom | 1 | 1 | £1.10.0 | £0.3.0 | |||||
| George Sutherland | House Servt [Servant] | 1 | 1 | £1.10.0 | £0.3.0 | |||||||
| Andrew McKenzie | Gardener | 1 | 1 | £0.10.0 | £0.3.0 | |||||||
| 3 | 3 | £4.10.0 | £0.9.0 | |||||||||
| Fearn Parish | ||||||||||||
| 6 Jun 1791 | Charles Munro of Allan | John Ross | body Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| Dr. [Doctor] Thomas Farquharson | Kenneth Fraser | Driver | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Frances Hutten, excused, his master having lost a hand last war in India. | body servt [servant] | |||||||||||
| 2 | 2 | £2.10.0 | £0.5.0 | |||||||||
| Killmure-easter | ||||||||||||
| 10 Jun 1791 | William Robertson of Kindean | Alexander Chisholm | house & body servt. [servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| Sir John Ross dyed in June 1790 & Lady Ross carryd all the Servants, Horses & Carryages South to Lanarkshire & Mr. James Baillie Lady Ross's docr [doctor] told me they were reported at the Office on the former Survey, the house looked after by the Grieves wife. | ||||||||||||
| 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Loggie Parish | ||||||||||||
| 11 Jun 1791 | Roderick McKenzie in Scots burn | house Servt [Servant] etc | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Coll.[Colonel] Alexander Ross Culrossie | Graham | House Srvt [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| 2 | 1 | 2 | £3.15.0 | £0.7.6 | ||||||||
| Rosskeen Parish | ||||||||||||
| 14 Jun 1791 | The Laird of Cadboll | Benjamin Ross | footman | 1 | 1 | £1.10.0 | £0.3.0 | |||||
| James Haig | Coachman | 1 | 1 | £1.10.0 | £0.3.0 | |||||||
| Angus Munro | Gardener | 1 | 1 | £1.10.0 | £0.3.0 | |||||||
| Duncan Munro Culcairn | Charles Mckinzie | body Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 4 | 1 | 3 | £5.15.0 | £0.11.6 | ||||||||
| Alness Parish | ||||||||||||
| 16 Jun 1791 | Sir Hector Munro Novar | 12 Servants | 12 | 12 | 12 | £51.0.0 | £5.2.0 | |||||
| 12 | 12 | 12 | £51.0.0 | £5.2.0 | ||||||||
| Killtearn Parish | ||||||||||||
| Lady Munro of Fowles | Kenneth McKenzie | Driver | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Thomas Ross | Cook | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| Sir Hugh Munro | Body Servt [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||
| John Munro | Game Keeper | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||
| Collin McKenzie in Mountgerald | William Munro | riding Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mrs Munro in Drummond | Driver | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 6 | 2 | 6 | £10.0.0 | £1.0.0 | ||||||||
| Dingwall Parish | ||||||||||||
| 20 Jun 1791 | Duncan Davidson Tulloch | Gardener | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| `1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Urray Parish | ||||||||||||
| 23 Jun 1791 | The Laird of Seaforth | Archibald McGregor | Butler | 1 | 1 | 1 | £1.15.0 | £0.3.6 | ||||
| John McKenzie | footman | 1 | 1 | £1.15.0 | £0.3.6 | |||||||
| Henry Arnet | Groom | 1 | 1 | £1.15.0 | £0.3.6 | |||||||
| William Gibbs | Gardener | 1 | 1 | £1.15.0 | £0.3.6 | |||||||
| Donald McLellan | Gamekeeper | 1 | 1 | £1.15.0 | £0.3.6 | |||||||
| Sir Hector McKenzie | Roderick McKenzie | House Servt. [Servant] and groom | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Hector McKenzie | Groundsman | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 7 | 2 | 5 | £11.5.0 | £1.2.6 | ||||||||
| Killmure Wester P. [Parish] | ||||||||||||
| 27 Jun 1791 | Charles McKenzie Kilcowie | Alexander Fraser | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| Driver | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| John McKenzie in Allangrange | Petter McGregor | riding Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 3 | 3 | £3.15.0 | £0.7.6 | |||||||||
| Killearnan Parish | ||||||||||||
| Kenneth Murchieson of Farradale | Driver | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| House Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| 2 | 2 | £2.10.0 | £0.5.0 | |||||||||
| Avoch Parish | ||||||||||||
| 31 Jun 1791 | Sir Roderick McKenzie | William Frazer | footman | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| Petter McGregor | Postillion | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| Capt. [Captain] Alexander McKenzie Balmaduthie | Andrew Hossck | old soldier | ||||||||||
| 2 | 2 | £2.10.0 | £0.5.0 | |||||||||
| Kincarden Parish | ||||||||||||
| 9 July 1791 | Mr. Charles Ross | David Johnston | footman | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||
| 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
Transcribe other information
A Survey of the Rates & Duties on Male Servants, Arisen in the Shire of Ross
from 5th Aprile 1791 to 5th Aprile 1792. By David Ross Assistant Surveyor
[13 June 1791 William Robertson of Kindeace]
Sir John Ross dyed in June 1790 & Lady Ross carryd all the Servants, Horses & Carryages south to Lanarkshire & Mr. James Baillie Lady Ross's docr [doctor] told me they were reported at the Office on the former Survey, the house looked after by the Grieves wife.
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[page] 167
Turnover
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).