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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1791 | City of Edinburgh Brought Forward | 140 | 26 | 122 | 18 | £212.0.0 | £21.4.0 | |||||
| 1791 | Sir James Dalyell | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| John Anstruther Advt [Advocate] | James McInnes | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| William Craig Avocate | house Servt [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||
| Sir William Miller | John Addison Archibald Thomson Charles Murdoch Alexander Roy |
footman footman Coachman Gardener |
4 | 4 | £6.0.0 | £0.12.0 | ||||||
| Col [Colonel] Monypenny | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Isaac Grant Writer | Adam Wilson | house Servt [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Merchant Street | Dr [Doctor] Gardiner | Thomas Simpson | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| James Home Writer | Malcolm McIntyre | house Servt [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| John Dickson Advt [Advocate] | Andrew Fife | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 7 Jul 1791 | John Gloag Mercht [Merchant] | William Paitherer | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| James Bremner Solr [Solicitor] | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| Archibald Gibson Writer | William Fletcher | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Euan McPherson Vintner | Charles Scott | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| New Town 9 Jul 1791 | John Boyll Vintner | James Stuart John Jardine |
Waiter Waiter |
2 | 2 | £2.10.0 | £0.5.0 | |||||
| Andrew Walker Vintner | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| Charles Anderson | William McCrae | house Servt [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| John Hallion Vintner | John Watson | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Matthew Poole | James Mcfarlane | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Alexander Walker | James Walker John McLean |
Waiter Waiter |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Robert Walker | Alexander Forsyth | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| John Hume | Alexander Shaw | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| John Cameron Vintner | James Mcgregor | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mr Charles Robertson | house Servt [Servant] | ` | 1 | £1.5.0 | £0.2.6 | |||||||
| Thomas Elder Esqr | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| 11 Jul 1791 | Mrs Wilkie of Fouldon | John Bell | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| Alexander Mckenzie Writer | Alexander Forbes William McIntosh |
Driver house Servt [Servant] |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Campbell & Gibson | Robert Liddle | house Servt [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| John Tait Junr [Junior] | Charles Owen | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| William Mcdonald Writer | James Whitehead William Henderson James Mcdonald |
house Servt [Servant] Gardener Gamekeeper |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| John Wauchope Writer | James Falconar John Falconar |
house Servt. [Servant] Footman |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Mrs Bell | George McIntosh | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| George Ferguson Advt [Advocate] | house Servt [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||
| Lady Janet Dundas | William Wright | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| George Cuning Writer | William McDonald | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| First Division | 184 | 32 | 159 | 25 | £276.5.0 | £27.12.6 | ||||||
| √ |
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[Page] 32
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).