, 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=205){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Parishes Collected | ||||||||||||
| Penningham | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Kirkinner | 4 | 4 | £6.0.0 | £0.12.0 | ||||||||
| Sorbie | 8 | 8 | £16.0.0 | £1.12.0 | ||||||||
| Country part of Whithorn | 3 | 1 | 3 | £5.0.0 | £0.10.0 | |||||||
| Glasserton | 8 | 2 | 6 | £13.0.0 | £1.6.0 | |||||||
| Glenluce | 6 | 2 | 6 | £10.0.0 | £1.0.0 | |||||||
| Kirkmaiden | 6 | 2 | 2 | 4 | £11.0.0 | £1.2.0 | ||||||
| Stonykirk | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| Portpatrick | 4 | 4 | £5.0.0 | £0.10.0 | ||||||||
| Kirkholm | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| Leswade | 5 | 1 | 1 | 4 | £8.10.0 | £0.17.0 | ||||||
| Inch | 6 | 2 | 4 | 2 | £12.0.0 | £1.4.0 | ||||||
| 55 | 9 | 20 | 19 | 8 | 8 | £94.15.0 | £9.9.6 |
Transcribe other information
Survey of the MALE SERVANTS TAX Wigtonshire continued
Proof
9 Batchrs. [Batchelors] male servts. [servants] at £1.5.0 above the duties £11.5.0
20 Male Servts. [Servants] at £1.5.0 £25.0.0
19 Male Servts. [Servants] at £1.10.0 £28.10.0
8 Male Servants at £1.15.0 £14.0.0
8 Male Servants at £2.0.0 £16.0.0
£94.15.0
10 per cent thereon £9.9.6
£102.4.6
I Anthony Macmillan Surveyor aforesaid do hereby Certify that upon careful examination of the
foregoing several rates and duties I find they amount to the sum of one hundred & four
Pounds four shillings & sixpence Sterling; and that upon the sixth day of Decem. [December]
one thousand seven hundred & ninety one years I delivered to Thomas Adair Esqr Collector
of the said duties for the Shire aforesaid an exact Duplicate of the foregoing which
contained my oath that requisitions or notices were delivered to or left for the said
Several persons in their dwelling houses of the dates annexed to their respective
names that were to be charged with the Duties so certifies to be due from
them. Anthony Macmillan
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).