Volume contents
- 1 - 1791-92 , Aberdeen burgh
- 3 - 1791-92 , Arbroath burgh
- 5 - 1791-92 , Ayr burgh
- 7 - 1791-92 , Banff burgh
- 9 - 1791-92 , Brechin burgh
- 11 - 1791-92 , Cupar burgh
- 13 - 1791-92 , Cullen burgh
- 15 - 1791-92 , Dumbarton burgh
- 19 - 1791-92 , Dumfries burgh
- 23 - 1791-92 , Dunbar burgh
- 25 - 1791-92 , Dundee burgh
- 27 - 1791-92 , Dunfermline burgh
- 29 - 1791-92 , Edinburgh burgh
- 41 - 1791-92 , Elgin burgh
- 43 - 1791-92 , Forres burgh
- 46 - 1791-92 , Glasgow burgh
- 53 - 1791-92 , Haddington burgh
- 55 - 1791-92 , Inveraray burgh
- 57 - 1791-92 , Irvine burgh
- 61 - 1791-92 , Jedburgh burgh
- 63 - 1791-92 , Kinghorn burgh
- 65 - 1791-92 , Kirkcaldy burgh
- 67 - 1791-92 , Kirkcudbright burgh
- 69 - 1791-92 , Kirkwall burgh
- 71 - 1791-92 , Lanark burgh
- 73 - 1791-92 , Linlithgow burgh
- 75 - 1791-92 , Montrose burgh
- 77 - 1791-92 , Nairn burgh
- 79 - 1791-92 , North Berwick burgh
- 81 - 1791-92 , Peebles burgh
- 83 - 1791-92 , Perth burgh
- 87 - 1791-92 , Queensferry burgh
- 89 - 1791-92 , St. Andrews burgh
- 91 - 1791-92 , Stirling burgh
- 95 - 1791-92 , Stranraer burgh
- 97 - 1791-92 , Tain burgh
- 99 - 1791-92 , Wigtown burgh
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 28 Jul 1791 | Cupar | |||||||||||
| Major Horsburgh | William Whyte | House Serv [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| David Methvin | James Mcdonald | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Capt. [Captain] Robert Kerr | Micheal Killgowr | House Serv [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| William Paston | John Quillan | Gardiner | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Capt [Captain] Charles Bell | Fredrich Elder | House Serv [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James Morrison Esq | Andrew Gibson John Scott Robert Brown |
Gardner House Servt [Servant] Chaise driver |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| 8 | 5 | 3 | £10.15.0 | £1.1.6 |
Transcribe other information
Survey in the Burgh of Cupar from 5th day of April 1790 to 5th day of April 1791 By Charles
Robb Surveyor
Prooff
5 Male Servants [ditto] at £1.5.0 is £6.5.0 £0.12.6
3 Male Servants [ditto] at £1.10.0 is £4.10.0 £0.9.0
£10.15.0 £1.1.6
I Charles Robb Assessor aforesaed do hereby certify that upon careful Examination of the foregoing duties I find they
Amount in whole to Ten pounds Fifteen Shillings Sterlling and the ten pr Cent [percent] duty to One Pound One Shilling and
[6] pence Sterlling and that upon the Fifth day November I delivered to Alexander Simpson Collector of the duties for the
Burgh aforesaed an Exact duplicat of the above Account duly Examined and compared with the foregoing which
contained My Oath that Nottices were left with the Several parsons befor Named or at their Dwelling houses of the
dates Annexed to their respective Names requiring them within fourteen dayes to give in a list of their Carriages or
saddle horses & retained or employed by them from the 5 day of April 1790 to the 5 day of April 1791 and that the
said Account or Survey is Made Out from the list returned to me and from the best information I could procur
of the Carriages or Saddle horses of those whose list ar deficiant neglected or refused to give in a list these of in
termes of the Nottices left with them as aforesaed
Charles Robb Assessor
[Page] 11
Scottish Exchequer (Tax Records), Male servant tax - Volume 18 - Burghs (see 'More info' for burgh details), E326/5/18
Volume 18 contains male servant tax rolls, 1791-1792, for each of the following burghs: Aberdeen, Arbroath, Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forres, Glasgow, Haddington, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcudbright, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, Nairn, North Berwick, Peebles, Perth, Queensferry, St. Andrews, Stirling, Stranraer, Tain and Wigtown.
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).