, 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=168){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 | Applecross Parish | |||||||||||
| 25 Jul 1791 | Thomas Mckinzie Applecross | Alexander McIntosh | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| James Watson | Cook | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 2 | 2 | £2.10.0 | £0.5.0 | |||||||||
| Parishes Collected | ||||||||||||
| Tarbat Parish | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| Fearn Parish | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Killmure-easter Parish | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Loggie Parish | 2 | 1 | 2 | £3.15.0 | £0.7.6 | |||||||
| Rosskeen Parish | 4 | 1 | 3 | £5.15.0 | £0.11.6 | |||||||
| Alness Parish | 12 | 12 | 12 | £51.0.0 | £5.2.0 | |||||||
| Killtearn Parish | 6 | 2 | 6 | £10.0.0 | £1.0.0 | |||||||
| Dingwall Parish | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Urray Parish | 7 | 2 | 5 | £11.5.0 | £1.2.6 | |||||||
| Killmure Wester Parish | 3 | 3 | £3.15.0 | £7.6.0 | ||||||||
| Killearnan Parish | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Avoch Parish | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Kincarden Parish | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| Applecross Parish | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| 48 | 16 | 25 | 6 | 5 | 12 | £105.0.0 | £10.10.0 | |||||
| Proof | ||||||||||||
Transcribe other information
Survey Continued
Proof
16 Batchelor Servants @ £1.5.0 each £20.0.0
25 Servants @ £1.5.0 £31.5.0
6 Servants @ £1.10.0 £9.0.0
5 Servants @ £1.15.0 £8.15.0
12 Servants @ £3.0.0 £36.0.0
£105. 0.0
10 per cent same £10.10.0
£115.10.0 Total
I David Ross Surveyor Assistant, do hereby certify, That upon careful examination of the foregoing
several Rates & Duties, I find they amount in whole to one hundred & fifteen pounds & ten shillings
& that upon the Twenty seventh day of October last I delivered to Roderick McKenzie of Scots burn
Collector of said duties for the Shire aforesaid, An exact Duplicate of the above Acct. [Account] which
contained my Oath that the said acct. [account] contained the number of servants returned to me & were
kept or employed by the different Masters or Mistress's According to the best of my knowledge
or information.
Tain 3rd Nov. [November] 1791 David Ross Asst. [Assistant] Surveyor.
[page] 168
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).