, 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=86){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 | Fettercairn Parish | |||||||||||
| 24 Oct 1791 | Alexander Burnett of Strachan Esqr at Fasque | Joshua Catterick Emanuel Powton James Smith Charles Duncan |
Gardener | 4 | 4 | £6.0.0 | £0.12.0 | |||||
| Sir John Belsches of Fettercairn | William Foreteath | Gardener | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Totall | 5 | 1 | 4 | £7.5.0 | £0.14.6 | |||||||
| Fordown Parish | ||||||||||||
| 10 Oct 1791 | The Right Honble [Honourable] Lord Monboddo | David Gray Charles Douglas |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Doctr [Doctor] John Stuart of Castletown | John Walker of Acquhine | Gamekeeper | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Totall | 3 | 3 | £3.15.0 | £0.7.6 | ||||||||
| Glenbervie Parish | ||||||||||||
| 11 Oct 1791 | Henry Ivie Nicolsonn of Glenbervie Esqr | James Galspie | House Servt [Servant] or Butler Postillion Gardener |
3 | 3 | £4.10.0 | £0.9.0 | |||||
| Marrykirk Parish | ||||||||||||
| 26 Oct 1791 | The Right Honble [Honourable] The Earl of Kintore | John Balflower | Gardener Accumulating him with other Six at Kintore he falls to be chd [charged] at the Rate of 5 a [and] 7 | 1 | 1 | £1.15.0 | £0.3.6 | |||||
| Parishes Collected | ||||||||||||
| No 1 | Ecclesgreeg | 2 | 1 | 2 | £3.15.0 | £0.7.6 | ||||||
| 2 | Benholm | 6 | 2 | 3 | 3 | £10.15.0 | £1.1.6 | |||||
| 3 | Arbuthnott | 5 | 5 | £8.15.0 | £0.17.6 | |||||||
| 4 | Dunnottar | 2 | 2 | £2.10.0 | £0.5.0 | |||||||
| 5 | Fetteresso | 9 | 5 | 4 | £12.5.0 | £1.4.6 | ||||||
| 6 | Upper Banchory | 6 | 2 | 4 | £8.10.0 | £0.17.0 | ||||||
| 7 | Marry Coulter | 8 | 1 | 7 | £11.15.0 | £1.3.6 | ||||||
| 8 | Strachan | 2 | 2 | £2.10.0 | £0.5.0 | |||||||
| 9 | Laurencekirk | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 10 | Fettercairn | 5 | 1 | 4 | £7.5.0 | £0.14.6 | ||||||
| 1 | Fordown | 3 | 3 | £3.15.0 | £0.7.6 | |||||||
| 2 | Glenbervie | 3 | 3 | £4.10.0 | £0.9.0 | |||||||
| 3 | Marrykirk | 1 | 1 | £1.15.0 | £0.3.6 | |||||||
| Totall | 53 | 3 | 22 | 25 | 6 | £79.5.0 | £7.18.6 |
Transcribe other information
[Page] 86
Survey of Kingcarden Shire Continued
22 Single Male Servants of 1 & 2 at £1.5.0 £27.10.0 £2.15.0
25 Single Male Servants of 3&4 at £1.10.0 £37.10.0 £3.15.0
6 Single Male Servants of 5&7 at £1.15.0 £10.10.0 £1.1.0
3 Single Male Servants unmarried persons at £1.5.0 £3.15.0 £0.7.6
53 Male Servants Totall £79.5.0 £7.18.6
I William Greig Surveyor aforesaid do hereby Certify that upon Carefull examination of the foregoing duties I [find]
they Amount in whole to Seventy Nine Pounds five Shillings Sterling likewise the Additional duties of 10 P [Per] Cent there
being Seven Pounds, Eighteen Shillings & Sixpence Sterling and that upon the ... day of February 1792 I deliver [ed to]
Alexander Garden Esqr principal Collector of the Said duties for the Shire Aforesaid an exact duplicate of the Above Accou [nt]
as will appear from .... duly examined and compared with the foregoing which contained my Oath [that]
Notices were left with the Several persons before named or at their dwelling houses of the dates Annexed to their res [pective]
names, requiring them within fourteen days to give in a list of the Male Servants retained or employed by them from
fifth day of April 1790 to the fifth day of April 1791, And that the Said Account or Survey is made out from the Lists [returned]
to me and from the best information I could procure of the Male Servants of those whose Lists are deficient, neglect [ted] or
refused to give in a List thereof in terms of the Notices left with them as aforesaid William Greig Surveyor
[page] 86
Transcriber's notes
Some duty calculated as unable to see in fold of page
Some words in Surveyors statement unclear as in fold of page. These have been expanded in square brackets to match with statements on other pages
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).