, 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=81){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 7 July 1791 | Arthur Forbes of Culln. [Culloden] | Donald Young Peter McQueen Fraser Gordon Donald Ross Angus Page John Camron John Nesmith Donald Ross Andrew Forbess |
Butler Gamekeeper Postillion Postillion in Livery in Livery [ ] Gardner Gardner Gardner |
9 | 9 | £18.0.0 | £1.16.0 | |||||
| Sir James Grant Barr: [Barronet] | John Grant James Grant William Grant James McGregor Donald Grant James Grant Lewis Grant |
Butler Gamekr [Gamekeeper] Postillion Postillion Gardner Gardner Gardner |
7 | 7 | £12.5.0 | £1.4.6 | ||||||
| The Honle. [Honourable] Archibald Fraser of Lovate | John Fraser William Fraser James Fraser Angus Ross John Munro |
Butler Footman Postillion Gardner Gardner |
5 | 5 | £8.15.0 | £0.17.6 | ||||||
| Aeneas McIntosh Esqr. | James Boyn Hector McIntosh James Cotnach Kenneth Sinclair |
Footman Postillion Gamek [Gamekeeper] Gardener |
4 | 4 | £6.0.0 | £0.12.0 | ||||||
| Mrs McDonell Glengarry | Duncan Stalker William White E McDonald |
Postillion Gardener in Livery |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| Alexander Baillie of Dochfour | James Moonro John Fraser James Fraser |
Footman Postillion Gardener |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| Sir Robert Sinclair Barr. [Barronet] & Lieut. Govr. [Lieutenant Governor] of Fort George | James Reynolds Robert Thornburn |
Footman Groom |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| David Davidson of Cantra | Alexander Rose John Forbess |
Postillion Gardner |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Edward Fraser of Relick | Finlay Fraser William Fraser |
Postillion Gardner |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| John Fraser of Achnagairn | John Fraser Thomas Fraser |
Footman Gardner |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Alexander Chisholm Esqr | Donald Chisholm John Chisholm |
Postillion Gardener |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Capt. [Captain] John Baillie of Dunain | James Baillie Thomas Fraser |
Postillion Gardener |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Evan Camron of Glenevas | John Camron William Simson |
Postillion Gardener |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Capt. [Captain] James Fraser of Culdl. [Culduthel] | John Fraser James Fraser |
Postillion Gardener |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Ralph Dodsworth of Glenmore | Duncan McIntosh | House Servt. [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Lewis Alexander Grant Esqr. | John Grant | Footman | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Lachlan McGillvray Esqr. | John McIntosh | Footman | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Alexander Fraser of Struie | John Fraser | Footman | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Mr. Grant of Rothiemurcus | John Grant | Footman | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| George McPherson of Inverie. [Invereashie] | Peter Gordon | Footman | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Lt. Govr. [Lieutenant Governor] Treapaud | John McDonald | Footman | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| George Baillie of Leys | John Fraser | Footman | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James Fraser of Belladrum | James Fraser | Footman | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Capt. [Captain] Fraser of Fanellan | William Munro | Postillion | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Patrick Grant of Glenmorn. [Glenmorison] | James Grant | house Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| John Grant younger of Glenmorn. [Glenmorison] | William Grant | house Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Coll. [Colonel] John McLeod of Tallasker | John McLeod | house Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| John McLeod of Razay | William McLeod | house Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Lieut. Coll. [Lieutenant Colonel] William Grant | John Grant | house Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Totall Male Servants within the Shire & in Mr. James Grant's Collection | 62 | 5 | 31 | 10 | 12 | 9 | £99.0.0 | £9.18.0 |
Transcribe other information
[Page] 81
Abstract of the [MALE SERVANTS TAX] within the Shire of Invss. [Inverness] from the
5th Apl [April] 91 to the 5th April 92 by John Rose Surveyor
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).