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 | Creech Parish | |||||||||||
| 21 Jun 1791 | Major McKay H. Baillie Rosehall | Groom | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Dornoch Parish | ||||||||||||
| 21 Jun 1791 | George Demster Skibo | Gardiner | 1 | 1 | £1.15.0 | £0.3.6 | ||||||
| Golspey Parish | ||||||||||||
| 20 Jun 1791 | The Rt Honble [Right Honourable] Earl Gower | Gardiner | 1 | 1 | £3.0.0 | £0.6.0 | ||||||
| Loth Parish | ||||||||||||
| 20 Jun 1791 | Mr Dugald Gilchrist Loth Beg | Groom | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Cap [Captain] John Gordon Carrol | Groom | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 2 | 1 | 2 | £3.15.0 | £0.7.6 | ||||||||
| Strathnever Farr Parish | ||||||||||||
| 24 Jun 1791 | Lord Reay | Body Servant | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Reay Parish | ||||||||||||
| 25 Jun 1791 | George McKay Bighouse | Groom | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Parishes Collected | ||||||||||||
| Creech Parish | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| Dornoch Parish | 1 | 1 | £1.15.0 | £0.3.6 | ||||||||
| Golspey Parish | 1 | 1 | £3.0.0 | £0.6.0 | ||||||||
| Loth Parish | 2 | 1 | 2 | £3.15.0 | £0.7.6 | |||||||
| Farr Parish | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| Reay Parish | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| 7 | 3 | 5 | 1 | 1 | £14.15.0 | £1.9.6 | ||||||
| 10 pr [per] Cent | £1.9.6 | |||||||||||
| Total | £16.4.6 |
Transcribe other information
[Page] 193
A Survey of the MALE SERVANTS TAX. for the Shire of Sutherland
from 5 April 1791 to 5 April 1792 By David Brodie Surveyor
Proof
5 Servants at £1.5.0 Each is £6.5.0
1 Servant at £1.15.0 Each is £1.15.0
1 Servant at £3.0.0 Each is £3.0.0
3 Servants Bachelors at £1.5.0 Each is £3.15.0
......................................£14.15.0
10 per cent ......................£1.9.6
Total............................... £16.4.6
I David Brodie Surveyor do hereby certify,that upon careful Examination of the foregoing Rates and
Duties I find they amount in whole to sixteen Pounds four shillings and sixpence, and that upon the
1st Octr. [October] last I delivered to Mr Dugald Gilchrist Collector of the Said Duties an exact Duplicate of the
above Account Duly examined and Compared with the foregoing, which contained my Oath, that
Requisitions were left with the Several Masters and Mistresses or at their Dwelling houses of the dates annexed
to their respective Names, that they were to be Charged with the sums hereby certified to be due from them.
[Signed] David Brodie Surveyor
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).