, 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=49){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 16 Div [division] Brought forwd [forward] & Contd [Continued] | 7 | 7 | £8.15.0 | £0.17.6 | ||||||||
| James Towers Surgeon | James | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James Watson Banker | William Gorley | House servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mrs McDonald Vintner | not named | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| George Anderson Mercht [Merchant] | Archibald Salmond | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 11 | 11 | £13.15.0 | £0.17.6 | |||||||||
| 17th & 18th Divisions | Nill | |||||||||||
| 19th Division | ||||||||||||
| Trongate Southside from Salt Market to King Street with East Side of King Street to King Street & Princes Street | ||||||||||||
| 17 & 18 Sep 1791 | John Houston Vintner | William Gardner | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| Mrs Scott Vintner | Archibald McLachlan | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Allan Smith Vintner Prices Street | John | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 3 | 3 | £3.15.0 | £0.7.6 | |||||||||
| 20th Division | ||||||||||||
| King Street West Side to foot and from foot East to Princes Street | ||||||||||||
| 6 Oct 1791 | William Gardner Vintner | William | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| 21st Division | ||||||||||||
| Salt Market West side from head to foot | ||||||||||||
| 22 Oct 1791 | Alexander Strathorn Vintner | John Currie | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| 22nd Division | ||||||||||||
| Salt Market East Side from the head to foot with St Andrews Street & Square | ||||||||||||
| 28 Oct 1791 | William Anderson Tanner | James Jackson | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| Scott Moncrieff & Dale Bankers | William Campbell | Porter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| John Monteith Mercht [Merchant] | not named | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| John Black Mercht [Merchant] | Hugh Black | House Servant | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| 4 | 1 | 4 | £6.5.0 | £0.12.6 | ||||||||
| 23rd Division | ||||||||||||
| Bridgegate both sides & Goosedubs | ||||||||||||
| 2 Nov 1791 | Laurence Coulter Esqr | John Miller James Maclean |
Gardner Chaise driver |
2 | 2 | 2 | £5.0.0 | £0.10.0 | ||||
| 24th Division | ||||||||||||
| Clyde Street Broomilaw Jamaica Street & Madeira Court | ||||||||||||
| 4 & 5 Nov 1791 | William Craig Wood Mercht [Merchant] | William Gibson | Footman | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| Miss Miller | William Miller | Footman | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mrs Anderson | Alexander Gardner | Footman | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| William Clark Colr [Collector] Customs | Donald Alexander | Footman | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mrs Buchanan of Spittal | Alexander Glen | Footman | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Duncan Campbell Collr [Collector] of Excise | Murdoch Bain | Footman | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Allan Scott Mercht [Merchant] | Thomas | Footman | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mrs Major Campbell | Not named | Footman | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Colin Campbell Esqr | John McNaughton | Footman | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 9 | 9 | £11.5.0 | £1.2.6 |
Transcribe other information
[Glasgow Survey continued] [page] 4
[PAGE] 49
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).