, 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=47){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 11th Division | ||||||||||||
| Trongate Northside to Candlerigs with Candlerigs | ||||||||||||
| 5 Sep 1791 | William Smart Vintner | Charles Gordon George Gordon John Summers William Forbes Gibson Allan Roderick McKenzie John Bolton one gardner |
Waiter Waiter Waiter Waiter Waiter assistant assistant Gardner |
8 | 8 | £16.0.0 | £1.12.0 | |||||
| Andrew Dunbar Vintner | John McNeil | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Alexander McGregor factr [factor] J Phillips Vintner | John McGregor Alexander McGregor |
Waiter Undertaker for J Phillips |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| 11 | 3 | 8 | £19.15.0 | £1.19.6 | ||||||||
| 12 Division | ||||||||||||
| New Town Ramshorn Grounds | ||||||||||||
| 7 Sep 1791 | John Pattison Mercht [Merchant] | George Ross | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| William Coats Mercht [Merchant] | Alexander Jaffray | House servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Miss Glassford | Andrew Miln | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Henry Riddel | Robert Shepherd | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Andrew Blackburn & Blackburn Calvin | not named | House serv [servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mrs Alexander of Newtown | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| John Wallace Esqr | Andrew Lindsay Hugh Fraser Gilbert Gilchrist |
House servt [servant] House servt [servant] Gardner |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| John McDowall Esqr | William McInnes | House Serv [servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| George Munro Esqr | John a Negro | House Serv [servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 9 Sep1791 | Mrs Kennedy | Robert Thomson | House serv [servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| 12 | 9 | 3 | £15.15.0 | £1.11.6 | ||||||||
| 13 Division | ||||||||||||
| Tronegate & Argyle Street Northside from Candleriggs to Miller Street with Hutchison & Virginia Streets | ||||||||||||
| 19 to 23 Sep 1791 | Henry Hemming Vintner | John Woolet Charles Flamesby John Mills John Russell |
Waiter Waiter Waiter Waiter |
4 | 4 | £6.0.0 | £0.12.0 | |||||
| James Sprowell Merchant | John Patterson | House Serv [servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Ship Banking Company | Samuel King | Porter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Robert Carrick Banker | not named | House servant | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Thomas Davie Vintner | Not named | Waiters | 4 | 4 | £6.0.0 | £0.12.0 | ||||||
| Thistle Banking Company | John Dempster | Porter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Doctr [Doctor] Alexander Stevensons heirs | George Ramsay Donald Cameron |
Footman Postillion |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| George Oswald Esqr Besides the above a Gardner at Auchencruve Airshire | Robert Lawson Alexander Thomson Andrew Johnston James Scobbie |
Gardner House Servant House Servant Postillion |
4 | 4 | £7.0.0. | £0.14.0 | ||||||
| Messers Thomson Bankers | not named | Porter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Alexander Dunlop Surgeon | James Muttrie | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Archibald Henderson Mercht [Merchant] | Daniel McFarlane | house Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Thomas Houstown Prince of Wales Top Rooms Wilson Street | John | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 22 | 1 | 10 | 8 | 4 | £32.15.0 | £3.5.6 |
Transcribe other information
[Page] 47
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).