, 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=43){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 28 Oct 1791 | The Island of Bute | £ s d | £ s d | |||||||||
| The Earl of Bute | John Douglas | Gardner | 1 | 1 | £3.0.0 | £0.6.0 | ||||||
| William McLeod Bannatyne of Kaimes a Br [Bachelor] | Gardner Footman |
2 | 2 | 2 | £5.0.0 | £0.10.0 | ||||||
| Total | 3 | 2 | 2 | 1 | £8.0.0 | £0.16.0 | ||||||
Transcribe other information
Island of Bute
5th April 1791 to 5th April 1792 By Robert Aiken Surveyor
Prooff
2 Br [Bachelor] Serv [Servants] at £1.5.0 £2.10.0
2 Servts [Servants] at £1.5.0 £2.10.0
1 Servt [Servant] at £3.0.0 £3.0.0
10 PrCt [Per Cent] thereon £0.16.0
Total by prooff £8.16.0
I Robert Aiken Surveyor aforesaid Do hereby Certify That upon careful
Examination of the foregoing Rates and Duties I find they amount with ten
per Cent thereon in whole to Eight pounds sixteen shillings Sterling and that upon the
[blank] day of [blank] I caused deliver to Mr Alexander Hay Collector
of said Duties for said County at his office an exact Duplicate of the
foregoing account and duly Examined and compared therewith and which
contained my oath that Notifications were delivered or left of the dates
foresaid and that the Rates charged in said account were just and
true to the best of my skill and knowledge; and to the best of my
belief no person liable to be charged was omitted
[signed] Robert Aiken
[page]
43
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).