, 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=67){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Burgh of Kirkcudbright | ||||||||||||
| David Sproat Esq. Bachr [Bachelor] | Robert Jefferson | Footman | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Capt. [Captain] John Parslow Kings own Regt [Regiment ] of Dragoons | Robert Ironside | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 2 | 1 | 2 | £3.15.0 | £0.7.6 | ||||||||
| Proof | ||||||||||||
| 1 Male Servant at £1.5.0 above the duty | £1.5.0 | |||||||||||
| 2 Male Servants at £1.5.0 each | £2.10.0 | |||||||||||
| £3.15.0 | Duty | |||||||||||
| 10 per Cent thereon is | £0.7.6 | Ten per cent | ||||||||||
| £4.2.6 | Total |
Transcribe other information
Survey of the MALE SERVANTS TAX in the Burgh of Kirkcudbright
from the 5th day of April 1791 to the 5th day of April 1792 by Anthony Macmillan Surveyor
[Page] 67
I Anthony Macmillan Surveyor aforesaid do hereby Certify That upon careful Examination
of the foregoing several rates & duties I find they amount in whole to the sum of Four pounds,
two shillings & sixpence Sterling ; and that upon the third -- day of January one
thousand Seven hundred & ninety two years I delivered to Mr David McLellan Writer in
Kirkcudbt. [Kirkcudbright] Collector of the said duties for the Burgh aforesaid an exact Duplicate
of the foregoing which contained my oath that Requisitions or notices were delivd. [delivered]
to or left for the said several persons or at their dwelling Places of the dates
annexed to their resptve. [respective] names that were to be charged with the Sums so respively [respectively]
due from them -
Anthony Macmillan
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).