, Male servant tax - Volume 18 - Burghs (see 'More info' for burgh details), E326/5/18&destination=/virtual-volumes/volume-images/volume_data-E326-5-18/REX01666?image_number=19){kind=link}
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 7 Jun 1791 | Doctor John Gilchrist | Samuel Clellan | Postilion | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| Mrs Walter Riddell | James Marshall Thomas Brown |
Postilion Footman |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Thomas Goldie Esquire | James Ross | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Capt [Captain] John Hamilton | James Ross | Postilion | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| George Johnston Coffee house | James Glendinning | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Henry Clint Vintner | William Graham Primus Stevenson |
Waiter Waiter |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Lady Carnwath | James Bell | Footman | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mrs McVitie Vintner | Luke Newlands William Mariner |
Waiter Waiter |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Mrs Lothian | William Underwood Robert Creighton Alexander Finlayson |
Game Keeper Postilion Gardener |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| David Haig Esquire | John W Menzies | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| William Lawson Esqr of Girthhead | Thomas Grieve | Game Keeper | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 16 | 13 | 3 | £20.15.0 | £2.1.6 |
Transcribe other information
Survey of the MALE SERVANTS TAX in the burgh of Dumfries from
5th April 1791, to 5th April 1792 by [William Currie Surveyor]
Proof
13 servants at £1.5.0 is £16.5.0
3 Servants at £1.10.0 is £4.10.0
16 £20.15.0
10 pr cent[per cent] £2.1.6
Total £22.16.6
I William Currie Surveyor aforesaid do hereby Certify that upon carefull examination
I find the foregoing duties Amount to the sum of Twenty two Sixteen shillings and six pence
St [Sterling] and that upon the Twenty fourth day of Novr [November] Seventeen hundred and Ninety one Years
I delivered to Mr Francis Maxwell Coltr[Collector] of said duties an exact duplicate of which Accot[Accompts]
duly examined and Compar:d which contain:d my Oath that the Preceeding Inhabitants
were duly serv:d with requisitions and that they were Charged in Conformity
to their several returns and according to my knowledge and belief the were Liable
in said duties
by William Currie Surveyor
Joseph Johnston J:P [Justice of Peace]
19
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).