, 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=45){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1791 | Canisbay Parish | |||||||||||
| 16 Jul 1791 | The Rt Honable [Right Honourable] Lord Caithness | Groom | 1 | 1 | £1.5.0 | |||||||
| Capt [Captain] Campbell | Groom | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||
| Halkirk Parish | ||||||||||||
| 30 Jun 1791 | Benjamin Williamson Banniskirk | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 2 | 1 | 1 | £3.15.0 | £0.7.6 | ||||||||
| Olrick Parish | ||||||||||||
| 18 Jul 1791 | James Traill of Hobister | Groom & Gardener | 2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Wick Parish | ||||||||||||
| 1 JUl 1791 | James Sinclair of Harpsdale | Groom | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 14 Jul 1791 | Benjamin Dunbar Akergil | Groom & Gardener | 2 | 2 | £2.10.0 | £0.5.0 | ||||||
| 3 | 3 | £3.15.0 | £0.7.6 | |||||||||
| Parishes Collected | ||||||||||||
| Canisbay Parish | 2 | 2 | 2 | £3.15.0 | £0.7.6 | |||||||
| Halkirk Parish | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Olrick Parish | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Wick Parish | 3 | 3 | £3.15.0 | £0.7.6 | ||||||||
| 8 | 1 | 8 | £11.5.0 | £1.2.6 | ||||||||
| 10 P [Per] Cent £1.2.6 | ||||||||||||
| Total £12.7.6 |
Transcribe other information
[Page] 45
A Survey of the Male Servants Tax for the Shire Of Caithness
from 5 April 1791 By David Brodie Surveyor
Proof
8 Servants at £1.5.0 each is £10.0.0
I servant Bachelor at £1.5.0 is £1.5.0
£11.5.0
10 P [per] Cent £1.2.6
Total £12.7.6
I David Brodie Surveyor do hereby certify that upon careful Examination of the foregoing Rates and Duties
[ I] find they amount in whole to Twelve Pounds seven shillings and sixpence and that upon the 1st October last I
[delivered] to Mr John Davidson Collector of the said Duties an exact Duplicate of the above Account duly examined
& 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
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).