, 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=41){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 9 Jul 1791 | Town Of Elgin | |||||||||||
| Mr Andrew Peary Vintner | William Greig | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 10 Jul 1791 | James Sutherland Vintner | John Scott | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| 12 Jul 1791 | Mrs King | Donald Young | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| William Brodie Esq | James Bremner | House Servt [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| 4 | 1 | 4 | £6.5.0 | £0.12.6 |
Transcribe other information
[Page] 41
A Survey of MALE SERVANTS TAX arising in the Town of Elgin from the
5th April 1791 to the 5th April 1792
By Patrick M'donald Surveyor
Proof
3 Servants @ £1.5.0 each for a year is £3.15.0
1 Batchelors Servant @ £1.10.0 for a year is £2.10.0
£6.5.0 Duty on Servts [Servants] £6.5.0
Ten Per Cent on £6.5.0 is £0.12.6 Ten Per cent £0.12.6
Total amount £6.17.6 Total £6.17.6
I Patrick M'donald Survr [Surveyor] do hereby Certify that upon careful examination of the foregoing rates And
Duties I find they Amount in whole to Six pounds Seventeen Shillings and Sixpence And that Upon the
12 Nov [November] have sent James Duffers Collector of said duties in the Town of Elgin an exact duplicate of
the Above Acct [Account] duly examined and Compared which contained My Oath that the Several Inhabitants
were duly Served with Requisitions And the Assessment Made up from the lists and Answers in my
Possession
Patrick M'donald Survr [Surveyor]
Sworn before me at Iness [Inverness]
8th Nov [November] 1791
Thomas Young Bailie
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).