, 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=68){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 29 Jul 1791 | Kemback | |||||||||||
| Captn. [Captain] George McGill of Kemback | David Brechin David Walker William Robertson |
Gardener Postillion Gamekeeper |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| William Bethune Esqr. Blebo has given up his List at Edinr. [Edinburgh] where he commonly resides. | Charles Graham | Gamekeeper | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 2 Jun 1791 | Ketle | |||||||||||
| David Johnston Esqr. Lathrisk | Duncan McNab James Willson |
House Servant House Servant |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Miss Heriot Rumorny | David Kininmont | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mr Alexander Low in Chaple | Frank Thomson | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 4 | 4 | £5.0.0 | £0.10.0 | |||||||||
| 12 Aug 1791 | Kilconquhar | |||||||||||
| Coll. [Colonel] John Thomson Newton | John Young George Ramsay Charles Yates Andrew Gray |
Butler Chaise driver Gardener Groom |
4 | 4 | £6.0.0 | £0.12.0 | ||||||
| Major John Lumsdaine of Lathalland | William Porter Philip Steedman |
Footman Groom |
2 | 2 | 2 | £5.0.0 | £0.10.0 | |||||
| Henry Bethune Esqr. of Kilconqr. [Kilconquhar] has given up his List at Edinr. [Edinburgh] where he commonly resides. | ||||||||||||
| 6 | 2 | 2 | 4 | £11.0.0 | £1.2.0 | |||||||
| 22 Aug 1791 | Kilrennie | |||||||||||
| James Lumsdaine Esqr. Innergely | George Henderson George Rumgay James Wishart |
Gardener Groom House Servt. [Servant] |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| Mr William Beat Minr. [Minister] | Alexander Mitchell | Chaise driver | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Andrew Johnston Esqr. Pitkiery | a House Servt. [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||
| 5 | 1 | 2 | 3 | £8.5.0 | £0.16.6 | |||||||
| 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).