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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| The Parishes Collected | ||||||||||||
| Hutton | 12 | 6 | 6 | £18.0.0 | £1.16.0 | |||||||
| Ladykirk | 3 | 3 | 3 | £8.5.0 | £0.16.6 | |||||||
| Coldstream | 12 | 2 | 6 | 6 | £19.0.0 | £1.18.0 | ||||||
| Eccles | 10 | 3 | 7 | £14.5.0 | £1.8.6 | |||||||
| Foggo | 2 | 1 | 2 | £3.15.0 | £0.7.6 | |||||||
| Edrom | 13 | 4 | 13 | £24.10.0 | £2.9.0 | |||||||
| Mordington | 5 | 4 | 1 | 4 | £12.5.0 | £1.4.6 | ||||||
| Chirnside | 5 | 5 | 2 | 3 | £13.5.0 | £1.6.6 | ||||||
| Buncle | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| Dunse | 15 | 1 | 6 | 9 | £26.15.0 | £2.13.6 | ||||||
| Langton | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| Polwart | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Greenlaw | 6 | 2 | 4 | £8.10.0 | £0.17.0 | |||||||
| Nenthorn | 6 | 1 | 1 | 5 | £11.5.0 | £1.2.6 | ||||||
| Martin | 14 | 2 | 5 | 3 | 6 | £23.15.0 | £2.7.6 | |||||
| Earlston | 13 | 3 | 4 | 9 | £26.15.0 | £2.13.6 | ||||||
| Lauder | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Westruther | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Longformacus | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Ayton | 5 | 1 | 4 | £7.5.0 | £0.14.6 | |||||||
| Coldinghame | 6 | 2 | 4 | £8.10.0 | £0.17.0 | |||||||
| Eymouth | 3 | 2 | 3 | £6.5.0 | £0.12.6 | |||||||
| 143 | 28 | 51 | 57 | 17 | 18 | £250.0.0 | £25.0.0 |
Transcribe other information
P. 5
Proof
28 Bachelors Servants at £1.5.0 £35.0.0
51 Servants at £1.5.0 £63.15.0
57 Servants at £1.10.0 £85.10.0
17 Servants at £1.15.0 £29.15.0
18 Servants at £2.0.0 £36.0.0
£250.0.0
And 10 P [per] Cent on £25.0.0
amounting in all to £275.0.0 Sterling
I William Johnston Surveyor Aforesaid do hereby Certify That upon carefull examination I find the foregoing duties amount to the sum
of Two hundred & seventy five pounds Sterling And that upon the 25 Oct 1791 I delivered to David Renton Collector of the duties an exact
duplicate of this Acct. [accompt] duly examined and Compared which contained my oath That the preceeding Inhabitants were duely served with requisitions and that they were charged in Conformity to their several returns Or according to my knowledge & belief that they were liable in said duties, William Johnston Surveyor
[Page] 41
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).