, 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=82){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Brought Forward | 62 | 5 | 31 | 10 | 12 | 9 | £99.0.0 | £9.18.0 | ||||
| Alexander Fraser of Torbreck | John McBean Donald Taylor |
Postillion Gardener |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| William McIntosh of Allantown | James McIntosh | Footman | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Alexander Grant of Corrymony | John Grant | Footman | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| James Fraser of Gortulig | John Fraser William Fraser |
Footman Gardener |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Totall Male Servts. [Servants] within the Shire & in Mr. James Grant's Collection | 68 | 7 | 37 | 10 | 12 | 9 | £109.0.0 | £10.18.0 | ||||
| Abstract of the Male Servants within the town of Inverness from April 91 to 5th April 1792 by John Rose | ||||||||||||
| Provost Phineas McIntosh | John Fraser Alexander McIntosh |
House Servt. [Servant] Gardener |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Provost William McIntosh | James McIntosh | house Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Baillie John McIntosh | James Fraser | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Baillie William Inglis | William Fraser | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Baillie Alexander Shaw | John Munro | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Baillie James Shaw | James Mckenzie | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Baillie William Scott | John Gordon | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mr George Watson Mins [Minister] | James Munro | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.63 | ||||||
| Mr John Ettles Vintr [Vintner] | George Gordon | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mr Robert Ettley Vint [Vintner] | Peter Fraser | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mrs Beverly Vintr [Vintner] | John Mckenzie | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Total within the town & in Mr Farquhar McDonald's Collection | 12 | 12 | £15.0.0 | £1.10.0 | ||||||||
| Total within the Shire & in Mr James Grants Collection | 68 | 7 | 37 | 10 | 12 | 9 | £109.0.0 | £10.18.0 | ||||
| Grand Totall within the Shire & Town | 80 | 7 | 49 | 10 | 12 | 9 | £124.0.0 | £12.8.0 |
Transcribe other information
Page 2nd [MALE SERVANTS TAX] & Proof
Proof of the Abstract
9 Male Servants of No.8 or 10 @ £2.0.0 each £18.0.0
12 Male Servants of No.5 or 7 @ £1.15.0 each £21.0.0
10 Male Servants of No.3 or 4 @ £1.10.0 each £15.0.0
49 Male Servants of No. or 2 @ £1.5.0 each £61.5.0
7 Batchelor Servants of No. or 2 @ £2.10.0 each £8.15.0
£124.0.0
Interest thereon of 10 Pr C [Per Cent] Pr A [Per Assessment] £12.8.0
Grand Total £136.8.0
I John Rose Surveyor aforsaid do hereby certify that upon carefull examination of the above duties I find they amount [to the]
sum of One Hundred and Thirty Six pounds & Eight Shillings Sterling and that upon the Twenty Second day of November
Currt [Current] I delivered to Mr. James Grant Collector of the said duties for the said Shire an exact Duplicate of the above account [which]
contains my Oath that the preceeding Inhabitants were duly served with requisitions of the debts aforesaid requiring them [within]
Fourteen days to deliver to me an attested list of their Servants Horses and Carriages employed and used by them from the
Fift [Fifth] April Ninty to the Fifth April Ninty one and that the above account was made up from their several returns to me [or]
from the best information Or my own certain knowledge of their respective establishments.
John Rose Survr. [Surveyor]
Male Servt. [Servant] Tax within the
Shire & Town of Inverness
£136.8.0 Shire
1791
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).