, 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=48){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 14th Division | ||||||||||||
| Argyle Street Northside from Miller Street with Miller Queen & Buchan Streets | ||||||||||||
| 13 &14 Sep 1791 | Arms Bank Company | John Bachop | Porter | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| John Barn's heirs | David Black John McIsaac Barclay Cook |
house servant Postillion Footman |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| Mrs Hopkirk | Charles Stewart | Footman | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Richard Denniston Mrcht [Merchant] | John McPherson | Footman | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Robert Dunsmore Mercht [Merchant] | Not named | Postillion house servant Gardner |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| Mrs McCall | James Cowie | Gardner | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| David Russel Mercht [Merchant] | Allan Wood | House Ser [servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| John Leitch Mercht [Merchant] | William Rennie | House Ser [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Gilbert Hamilton Mercht [Merchant] | George Istemont | House Ser [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Michael Bogle Mercht [Merchant] | William Campbell | House Ser [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Dugald Bannatyne Mercht [Merchant] | Robert Jaffray | House Ser [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Richard Marshall Mercht [Merchant] | James Mitchell | House Ser [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Peter Murdoch Mercht [Merchant] | John Mcmurtrie James Reid |
House Servt [Servant] House Servt [Servant] |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Joseph Scott Mercht [Merchant] | Iain Murdoch | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| John Riddell Mercht [Merchant] | Robert McQueen | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Miss Jamieson | John Dunnispace | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James Dennistown Snr [Senior] Mercht [Merchant] | John Watson | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Doct [Doctor] John Robertson | Daniel Reid | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Andrew Robertson Mercht [Merchant] | James Grant | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| John Campbell Snr [Senior] Mercht [Merchant] | Donald Currie | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James McDowall Law Prof [Professor] | Robert Cunningham Joseph Ferguson James Aikenson |
Postillion House Servant Gardner |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| Mrs Colin Rae | Not named | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Robert Muirhead Wood Mercht [Merchant] | [Halevin] | House servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| John Gordon Mercht [Merchant] | James Andrew | House servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 31 | 22 | 9 | £41.0.0 | £4.2.0 | ||||||||
| 15 Division | ||||||||||||
| Argyle Street from Jamaica Street to Maxwell Street with St Enoch & Maxwell Streets | ||||||||||||
| 17 to 19 Sep 1791 | John Baird Esqr | John Gibson | House Servant | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||
| Alexander Low Mercht [Merchant] | Thomas Turnbull | House Servant | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| John Orr Town Clerk | Adam Mitchell | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| George Murdoch Esqr | James Anderson | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| John Maxwell Junr [Junior] writer | William Wingate | House servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Merchant Bank Company | James Scott | Porter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 6 | 2 | 6 | £10.0.0 | £1.0.0 | ||||||||
| 16th Division | ||||||||||||
| Argyle Street Southside from Maxwell Street to Stockwell Street with Dunlop Street | ||||||||||||
| 19 & 20 Sep 1791 | John Spence Munro | not named | House servant | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| William Shortridge | William Watson | House servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| John Craig [House ] | James Bell | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Colin McFarlane Vintner | J Paterson M Fowler |
Waiters | 2 | 2 | £1.10.0 | £0.5.0 | ||||||
| William Bogle Mercht [Merchant] | Patrick McMillan | House servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| John Maxwell Senr [Senior] Writer | John Robertson | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Carried over | 7 | 7 | £8.15.0 | £0.17.6 |
Transcribe other information
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[Page] 48
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).