, 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=55){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 | Dumbartonshire | |||||||||||
| Cardross Parish | 9 | 1 | 2 | 7 | £14.5.0 | £1.8.6 | ||||||
| Row Parish | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| Luss Parish | 6 | 1 | 1 | 5 | £11.5.0 | £1.2.6 | ||||||
| Bonhill Parish | 12 | 1 | 1 | 9 | 3 | £17.0.0 | £1.14.0 | |||||
| Kilmaronock Parish | 3 | 3 | £3.15.0 | £0.7.6 | ||||||||
| West Kilpatrick Parish | 12 | 3 | 12 | £18.15.0 | £1.17.6 | |||||||
| East Kilpatrick Parish | 10 | 5 | 7 | 3 | £19.10.0 | £1.19.0 | ||||||
| Kirkintilloch Parish | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| Cumbernauld Parish | 7 | 2 | 5 | £11.5.0 | £1.2.6 | |||||||
| 63 | 12 | 37 | 16 | 10 | £102.15.0 | £10.5.6 |
Transcribe other information
Bachelor Servants at 25/- [£1.5.0] each over and above the duty -- 12 -- £15.0.0
37 Servants @ 25/- [£1.5.0] each -- £46.5.0
16 Servants @ 30/- £1.10.0] each -- £24.0.0
10 servants @ 35/- [£1.15.0] each -- £17.10.0
63 -- £102.15.0
Duty of 10 Pr [Per] Cent on £102.15.0 -- £10.5.6
£113.0.6
I David Hutcheson surveyor aforesaid do hereby certify that upon carefull
Examination of the foregoing Rates and duties, find they amount in whole to One hundred
and Thirteen pounds and six pence sterling And that this day I delivered to Mr Thomas Ewing
Collector of the said duties for the Dumbartonshire an exact duplicate of the above accounts
duly examined and Compared which contained my Oath that the foregoing Inhabitants were
duly served with Requisitions and that they were to be & are charged conform to their returns or
to the best of my knowledge Information & belief that they are liable in the said duties
and the sum set against their several names is hereby certified to be due from them
At Glasgow this 29 day of December 1791
[Signed] David Hutcheson
[Page] 55
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).