, 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=85){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1791 | Ecclesgreeg Parish | |||||||||||
| 23 Sep 1791 | Mrs Straiton of Kirkside | Postillion | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 26 Sep 1791 | Charles Scott of Creggie Esqr unmard [unmarried] | Postillion | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Totall | 2 | 1 | 2 | £3.15.0 | £0.7.6 | |||||||
| Benholm Parish | ||||||||||||
| 27 Sep 1791 | James Scott of Brothertown Esqr unmard [unmarried] | James Grant Alexander Lamond |
Postillion Gardener |
2 | 2 | 2 | £5.0.0 | £0.10.0 | ||||
| 28 Sep 1791 | David Scott of Neither Benholm | Postillion | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| George Robertson Scott of Upper Benholm Esqr | Daniel Mcdonald Alexander Crichton Arthur Brown |
House Servant Coachman Gardener |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| Totall | 6 | 2 | 3 | 3 | £10.15.0 | £1.1.6 | ||||||
| Arbuthnott Parish | ||||||||||||
| 29 Sep 1791 | The Right Honble [Honourable] The Viscount of Arbuthnott | John Hill Anthony Jack Angus Stuart John Brand David Tailyour |
Chaise driver waiting Servant waiting Servant Cook all in Edinr [Edinburgh] Gardener at Arbuthnott |
5 | 5 | £8.15.0 | £0.17.6 | |||||
| Dunnottar Parish | ||||||||||||
| 12 Oct 1791 | Sir William Ogilvie of Barras | John Smart | Gardener | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| John Milne Mill of Stonhaven | William Robertson | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Totall | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Fetteresso Parish | ||||||||||||
| 15 Oct 1791 | Robert William Duff of Fetteresso Esqr | James Fullaton | Butler Coachman Gardener Gamekeeper |
4 | 4 | £6.0.0 | £0.12.0 | |||||
| Robert Barclay of Ury Esqr | Footman Gardener |
2 | 2 | £2.10.0 | £0.5.0 | |||||||
| 17 Oct 1791 | Alexander Silver of Netherly Esqr | Andrew Lyon | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| George Silver Younger of Netherly | William Findlay | Gamekeeper | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| The Town of Aberdeen | James Troop | Gamekeeper | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Totall | 9 | 5 | 4 | £12.5.0 | £1.4.6 | |||||||
| Upper Banchory Parish | ||||||||||||
| 22 Oct 1791 | Sir Robert Burnett of Lyes Barrt [Baronett] | Alexander Calder Peter Brand James Morrison James Mckray |
Butler Postillion Gardener Cook |
4 | 4 | £6.0.0 | £0.12.0 | |||||
| John Douglas of Tallywhillie Esqr at Inshmarloe | Francis Adam Alexander Mctauch |
House Servant Gamekeeper |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Totall | 6 | 2 | 4 | £8.10.0 | £0.17.0 | |||||||
| Marry Coulter Parish | ||||||||||||
| 21 Oct 1791 | Theophilus Ogilvie of Auchlunnies Esqr | Charles Jack | for all Sorts Service | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| James Irvine of Kincaussie Esqr | Daniel Gun Charles Mckay James Meldrum |
Butler House Servant Gardener |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| John Menzies of Pitfoddels Esqr | John Grant Robert Cummin Alexander Wood George Mackie |
House Servant & Gamekeeper House Servant & Gamekeeper Gardener Driver |
4 | 4 | £6.0.0 | £0.12.0 | ||||||
| Totall | 8 | 1 | 7 | £11.15.0 | £1.3.6 | |||||||
| Strachan Parish | ||||||||||||
| 22 Oct 1791 | Mr Francis Russell of Blackhall Advocate | John Biddel James Collie |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Laurencekirk Parish | ||||||||||||
| 06 Oct 1791 | William Cream at Laurencekirk | George Cruikshank | Waiter | 1 | 1 | £1.5.0 | £0.2.6 |
Transcribe other information
[Page] 85
A Survey of the Rates and Duties on Male Servants arisen in the Shire of Kingcardine for one Year commencing
the fifth day of April 1791 & ending the fifth day of April one thousand Seven hundered & ninty two by William Greig 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).