, 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=51){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 | Killmure-easter Parish | |||||||||||
| 7 Jul 1791 | Capt. [Captain] Kenneth McKenzie of Cromarty | James Wedsworth | Postillion | 1 | 1 | £1.10.0 | £0.3.0 | |||||
| John Wheeler | footman | 1 | 1 | £1.10.0 | £0.3.0 | |||||||
| Charles Hull | Gardener | 1 | 1 | £1.10.0 | £0.3.0 | |||||||
| 3 | 3 | £4.10.0 | £0.9.0 | |||||||||
| 10 Jul 1791 | Cullicudden Parish | |||||||||||
| George Gunn Munro Pointsfield | William Burn | Postillion | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Alexander Finlay | Gardener | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| David Urquhart Braelangwell | James Pringle | Postillion | 1 | 1 | £1.10.0 | £0.3.0 | ||||||
| Collin McIntosh | hous servt. [servant] | 1 | 1 | £1.10.0 | £0.3.0 | |||||||
| Gardener | 1 | 1 | £1.10.0 | £0.3.0 | ||||||||
| 5 | 2 | 3 | £7.0.0 | £0.14.0 | ||||||||
| Cromarty Town & Parish | ||||||||||||
| 15 Jul 1791 | Capt. [Captain] John McKenzie | George Logan | Postillion | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| Alexander Fraser | House Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 2 | 2 | £2.10.0 | £0.5.0 | |||||||||
| Parishes Collected | ||||||||||||
| Killmure-easter Parish | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| Cullicudden Parish | 5 | 2 | 3 | £7.0.0 | £0.14.0 | |||||||
| Cromarty Town or Parish | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| 10 | 4 | 6 | £14.0.0 | £1.8.0 | ||||||||
| Prooff |
Transcribe other information
A Survey of the Rates & Duties on Male Servants, arisen in the Shire of Cromarty
from 5th Aprile 1791 to 5th Aprile 1792. By David Ross Assistant Surveyor.
Prooff.
10 Servts. [servants]
4 @ 25/ [£0.25.0] each is £5.0.0
6 @ 25/ [£0.30.0] each is £9.0.0
£14.0.0
10 Pr Ct [Per Cent] in Duty £1.8.0
£15.8.0 Total
I David Ross Surveyor Aforesaid do hereby certify, That upon carefull examination of the foregoing Rates
& Duties, I find they amount in whole to Fifteen Pounds eight shillings, And that upon the Twenty-Ninth
day of October last I delivered to Sir William Ross Collector of said duties for the Shire aforesaid, an exact
Duplicate of the above Acct. [Account] duly examined & compared, which contained my Oath that the above Acct. [Account]
contained the number of servants returned to me & were kept or employed by the different Masters -
According to the best of my knowledge or information
Tain 3rd Novr 1791
David Ross Assistant Surveyor
[page] 51
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).