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 | County of Banff | |||||||||||
| Jun 1791 | Duke of Gordon | James Loggie etc etc | footm [footman] | 25 | 25 | £75.0.0 | £7.10.0 | |||||
| Mrs Gordon Litchison | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| John Gordon Cairnfield | Andrew Hay | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| James Gordon Lettesfurie | John Grant | 2 | 2 | £2.10.0 | £0.5.0 | |||||||
| Capt. [Captain] Abercrombie Glassa | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Mrs Paterson | John Milne Etc | Gardner & Driver | 2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Capt. [Captain] Booker | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Lord Fife | Mr Harden etc | footmen | 11 | 11 | £33.0.0 | £3.6.0 | ||||||
| Lord Gardenston Froop | 2 | 2 | 2 | £5.0.0 | £0.10.0 | |||||||
| Lord Banff | 2 | 2 | 2 | £5.0.0 | £0.10.0 | |||||||
| Sir Ernest Gordon | [Andrew] Sim &c | Driver & But. [Butler] | 2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Miss Gordon Achintoul | James Gordon | footm [footman] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James Gordon Ardmillie | John Grant &c | 2 | 2 | £2.10.0 | £0.5.0 | |||||||
| Major Duff Mayne | James Innes &c | 2 | 2 | £2.10.0 | £0.5.0 | |||||||
| 56 | 4 | 20 | 36 | £138.0.0 | £13.16.0 |
Transcribe other information
Survey of Male Servants Tax Arising in the County of Banff from
5th April 1791 to 5th April 1792 By Patrick Mcdonald Surveyor
Prooff
4 Batchelor Servants @ £2.10.0 each for a year is £10.0.0
16 Servants @ £1.5.0 each for a year is £20.0.0 Duty on Servants £138.0.0
36 Servants at £3.0.0 each for a year is £108.0.0 Ten per Cent £16.16.0
£138.0.0 Total £2.15.0
Ten Per Cent £16.16.0 T cent £157.11.0
Total Amt. [Amount] £154.16.0
Ten Per Cent on £2.10.0 is [--]
Total Amount £157.11.0
Duty on Servants £138.0.0
I Patrick Mdonald Sury [Surveyor] do hereby Certify that Upon carefull examination of the foregoing Rates and duties
I find they Amount in whole to One hundred and fifty Seven pounds Eleven Shillings and that upon the 12
Nov.[November] I have transmitted John Reid Collector of Said duties for the County of Banff an exact duplicate of the
Above Acct. [Account] examined And compared with the foregoing which contained my Oath that the Several
Inhabitants were Served with Requisitions and the Assessment Made up from the lists and answers in
my Possession. Patrick Mdonald Survy [Surveyor]
Amount of foregoing Sury. [Survey] £157.11.0
Sworn before me at Invess [Inverness]
8th Nov. [November[ 1791 Thomas Young Bailie
[Page] 35
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).