, 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=46){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1st Division | ||||||||||||
| Townhead & Neighbourhood with Limegate Drygate & Rottenrow | ||||||||||||
| 23 Jul 1791 | Robert Armour of Rosebank | Mathew Baird | Gardner | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||
| 2d [second] Division | ||||||||||||
| Colledge Street from the Drygate to the Colledge Kirk with Havanah Street | ||||||||||||
| 26 Jul 1791 | Proffessor Anderson | John Parcel | House Servant | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||
| 3 Division | ||||||||||||
| Colledge Street Eastside from Kirk to Cross | ||||||||||||
| Mrs Knox Vintner | James Wardrop | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 4th Division | Nill | |||||||||||
| 5th Division | ||||||||||||
| Colledge Street West Side from Grammar School Wynd to the Cross with Bells Wynd | ||||||||||||
| 16 Aug 1791 | James McGregor Mercht [Merchant] | John Gardner | Gardner | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| 6th Division | ||||||||||||
| Gallowgate Northside from Cross to Bridge | ||||||||||||
| 16 Aug 1791 | Hugh McIndoe Vintner | Robert Black | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| 7th Division | ||||||||||||
| Gallowgate Northside from the Bridge to Camlachie Street with Dovehill & Campbell Street | ||||||||||||
| 20 Aug 1791 | James Buchanan Vintner | Thomas Hunt Forbes Sutherland Andrew Manners Angus Sinclair Duncan McColl |
Waiter Waiter Waiter Waiter Footman |
5 | 5 | £8.15.0 | £0.17.6 | |||||
| 8th Division | ||||||||||||
| Gallowgate Southside from Cross to Bridge | ||||||||||||
| 25 Aug 1791 | Mrs Tait Vintner | John Black | Waiter | 1 | 1 | 1 | £1.5.0 | £0.2.6 | ||||
| 9 Division | ||||||||||||
| Gallowgate Southside from the Bridge to Charlotte Street with Charlotte Street | ||||||||||||
| 29 Aug 1791 | Gilbert Shearer Mercht [Merchant] | Alexander Wilson | Gardner | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||
| Mrs Coats heirs | not named | house servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Robert McNair Sugar Refiner | John Thomson | Gardner | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Archibald Patterson Chandler | Alexander Wilson | Gardner | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| David Dale Mercht [Merchant] | Thomas Forsyth John Pollock John Cameron |
House Serv [servant] Footman Gardner |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| James Jackson Post Master | James Campbell | House Serv [servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 8 | 1 | 5 | 3 | £12.0.0 | £1.4.0 | |||||||
| 10 Division | ||||||||||||
| Gallowgate Southside from Charlote Street to Camlachie | ||||||||||||
| 30 Aug 1791 | Robert Struthers Brewer | James Cowie James Dunn |
Gardner House Servant |
2 | 2 | £2.10.0 | £0.5.0 |
Transcribe other information
A Survey of the Duties on MALE SERVANTS for the Year ending 5 April 1792
by George Storie Surveyor
[Page] 46
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).