, 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=39){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1791 | City of Edinburgh Brought Forward | 92 | 16 | 86 | 6 | £136.10.0 | £13.13.0 | |||||
| 23 Jul 1791 | Mrs Robertson | John Moir | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| Mrs Drummond | William Reid | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Sir Michael Malcolm | Alexander Stewart John Cameron |
Coachman house Servt [Servant] |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Captain Ramsay | Alexander Sword | footboy | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| John White Advte [Advocate] | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| Alexander Thomson | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| David Cathcart Advte [Advocate] | John Robb | house Servt [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| John Millar Advte [Advocate] | Ronald McDonald | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Robert Young Mercht [Merchant] | Thomas Murdoch | house Servt [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Lady Campbell | Alexander Sutherland | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Fredrick Fotheringham | Daniel Fraser | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| William Campbell Esqr | Alexander Sutherland | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mrs Douglas | Robert Forrest | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Major Donaldson | Alexander Chisholm | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| [Castle] Street | Mrs Stewart | Jacob Wagstrom | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| 18 Jul 1791 | Alexander Houston Esqr | 4 | 4 | £6.0.0 | £0.12.0 | |||||||
| 112 | 18 | 102 | 10 | £165.0.0 | £16.10.0 | |||||||
| Abstract of the foregoing Divisions | ||||||||||||
| 1st Division to Page 4 | 184 | 32 | 159 | 25 | £276.5.0 | £27.12.6 | ||||||
| 2nd Division to Page 8 | 197 | 20 | 150 | 33 | 4 | 10 | £289.0.0 | £28.18.0 | ||||
| 3rd Division to Page 11 | 112 | 18 | 102 | 10 | £165.0.0 | £16.10.0 | ||||||
| Total | 493 | 70 | 411 | 68 | 4 | 10 | £730.5.0 | £73.0.6 | ||||
| Proof | ||||||||||||
| 70 Bachelors Servants at £1.5.0 Each | £87.10.0 | |||||||||||
| 411 Servants at £1.5.0 Each | £513.15.0 | |||||||||||
| 68 Servants at £1.10.0 Each | £102.0.0 | |||||||||||
| 4 Servants at £1.15.0 Each | £7.0.0 | |||||||||||
| 10 Servants at £2.0.0 Each | £20.0.0 | |||||||||||
| [Total] | £730.5.0 | |||||||||||
| £730.5.0 at the Rate of 10 per Cent | £73.0.6 | |||||||||||
| Total | £803.5.6 | |||||||||||
| Surcharges Viz. | ||||||||||||
| 5 Sept 1781 | Dr [Doctor] Gillespie Robertson's Close | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| 10 Jan 1792 | Mrs Fortune Vintner | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| 10 Jan 1792 | Andrew Robb Vintner South Bridge | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| 22 Mar 1792 | William Elliot Esqr Advte [Advocate] Fredk [Frederick] Street | 1 | 1 | 1 | £5.0.0 | £0.10.0 | ||||||
| 30 Mar 1792 | Patrick Heron Princes Street | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| Total Surcharges | 5 | 1 | 5 | £15.0.0 | £1.10.0 | |||||||
| Proof | ||||||||||||
| 1 Bachelor's Servt. [Servant] at the Rate of £2.10.0 | £2.10.0 | |||||||||||
| 5 Servants at the Rate of £2.10.0 | £12.10.0 | |||||||||||
| [Total] | £15.0.0 | |||||||||||
| £15 at the Rates of £10 Per Cent | £1.10.0 | |||||||||||
| Total | £16.10.0 | |||||||||||
| Total Duties | £803.5.6 | |||||||||||
| Total Surcharges | £16.10.0 | |||||||||||
| Grand Total | £819.15.6 |
Transcribe other information
11
[Page] 39
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).