, 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=72){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 5 Jul 1791 | St. Andrews | |||||||||||
| Robert Low Esqr. Clatto | Laurence Hay Robert Ferguson |
House Servt. [Servant] Gardener |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| James Cheap Esqr. Strathtym. [Strathtyrum] | John Reid John Bunton John Falconer Thomas More |
House Servant Coachman Gardener Gamekeeper |
4 | 4 | £6.0.0 | £0.12.0 | ||||||
| Mrs. Martin Edenside | Thomas Kide | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| General Melvil Mountmell. [Mountmelvil] | John Duncan | Gardener | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| 8 | 1 | 4 | 4 | £12.5.0 | £1.4.6 | |||||||
| 17 Jun 1791 | Toryburn | |||||||||||
| Sir William Erskine of Toryburn | James Liddle William Ness Andrew Low George Johnston Walter McDougal John Gillespie George Stevenson George Martin William Manderson |
Gardener Butler Footman Footman Coachman Huntsman Whiper In Stableman Gamekeeper |
9 | 9 | £18.0.0 | £1.16.0 | ||||||
| Mr William Moulter of Annfield | Duncan Carmichael | Chaise driver | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 10 | 1 | 9 | £19.5.0 | £0.18.6 | ||||||||
| 2 Aug 1791 | Wemyss | |||||||||||
| William Wemyss Esqr. of Wemyss | David Tayler Robert Wallace Walter Nicole John Field William Skeen Alexander Innes James Mott Michael Muir Anthony Dickson |
Butler Cook Gardener Gamekeepr. [Gamekeeper] Footman Footman Coachman Groom Groom |
9 | 9 | £18.0.0 | £1.16.0 | ||||||
| 9 | 9 | £18.0.0 | £1.16.0 | |||||||||
| 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).