, 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=19){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 | Riccarton Brot. forwd. [Brought forward] | 2 | 2 | £2.10.0 | £0.5.0 | |||||||
| 15 Sep 1791 | Sir William Cunningham Caprington Br. [Bachelor] | William Hutchison John Speir James Robb |
H.S. & Gamek. [House servant & Gamekeeper] Gardner Groom |
3 | 3 | 3 | £8.5.0 | £0.16.6 | ||||
| Total | 5 | 3 | 2 | 3 | £10.15.0 | £1.1.6 | ||||||
| Craigie | ||||||||||||
| 16 Sep 1791 | Thomas Wallace of Cairnhill Br. [Bachelor] | Thomas Hutchison | H. [House] Servant | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||
| John Kennedy Esqr. | David Philip | H. [House] Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Total | 2 | 1 | 2 | £3.15.0 | £0.7.6 | |||||||
| 17 Sep 1791 | Sorn | |||||||||||
| John Farquhar Gray Esqr. | John Auld | H. [House] Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Professor Stewart | Simon Jannet | H. [House] Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Neill Campbell Sorn Castle | George Bowie Thomas Hutchison Caesar Black |
Gardner H, [House] Servant Postilion |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| Total | 5 | 2 | 3 | £7.0.0 | £0.14.0 | |||||||
| 19 Sep 1791 | Mauchline | |||||||||||
| Mrs. McGill of Kingencleugh | Hugh Steele | Postilion | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Claud Alexander Ballamyle | 1st. James King, 2d. William Wallace 3d. Andrew Mitchell 4th. John Liviston |
1st. Butler 2d. H.S. & Gamek. House Servant & Gamekeeper 3d Postilion 4th. Gardner |
4 | 4 | £6.0.0 | £0.12.0 | ||||||
| Total | 5 | 1 | 4 | £7.5.0 | £0.14.6 |
Transcribe other information
Page 5th -- Survey continued
[Page] 19
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).