, 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=67){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 13 Aug 1791 | Elie | |||||||||||
| Sir John Anstruther of Elie | John Don William Kerswell |
Gardener Gamekeeper |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Philip Anstruther Esqr. Elie | Hugh Lyburn John Stocks Bethune Grub James Wealch Lewis Thomson Edward Williams |
Butler Footman Footman Coachman Postillion Groom |
6 | 6 | £10.10.0 | £1.1.0 | ||||||
| Captn. [Captain] James Kyd Elie | Alexander Paxton John Mackie William Lyon |
House Servt. [Servant] Chaise dr [driver] Gardener |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| 11 | 2 | 3 | 6 | £17.10.0 | £1.15.0 | |||||||
| 4 Jun 1791 | Falkland | |||||||||||
| George Sandilands Esqr. Nethill | William Webster Duncan Drumond |
Postillion Gardener |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Captn. [Captain] Arthur Law Pitilochfd. [Pitilochford] | John Wilson William Reid |
House Servt. [Servant] Gardener |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| 4 | 4 | £5.0.0 | £0.10.0 | |||||||||
| 1 Jul 1791 | Fery | |||||||||||
| Mr Robert Dalgliesh Fery | John Baird Thomas Mitchel Peter Robertson |
Gardener Chaise driver House Servt. [Servant] |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| 3 | 3 | £4.10.0 | £0.9.0 | |||||||||
| 1 Jul 1791 | Forgan | |||||||||||
| Robert Stewart Esqr. St. ford | James Johnston William Archibald William Wright Alexander Broadfoot |
Butler Postillion House Servt. [Servant] House Servt. [Servant] |
4 | 4 | £6.0.0 | £0.12.0 | ||||||
| John Berry Esqr. Hayfield | John McIntosh | House Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 5 | 1 | 4 | £7.5.0 | £0.14.6 | ||||||||
| 15 Jun 1791 | Innerkeithing | |||||||||||
| Coll. [Colonel] James Spital Spencerfd. [Spencerfield] | John Henderson | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Charles Stewart Vintner Ferry | Thomas Ogilvie | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 2 | 2 | £2.10.0 | £0.5.0 | |||||||||
| Carry Over |
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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).