, 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=69){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 10 Oct 1791 | Robert Baikie of Tankerness | Alexander Laurence | Footman | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| Robert Laing Provost | David Bews | Footman | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 11 Oct 1791 | John Traill of Westness | John Logie | house Servant | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| 3 | 3 | £3.15.0 | £0.7.6 | |||||||||
| £0.7.6 | Ten PerCent | |||||||||||
| £4.2.6 |
Transcribe other information
MALE SERVANTS TAX. with in the Town of Kirkwall from 5th.
April 1791 to 5th. April 1792 - Alexander Fraser Surveyor
[I] Alexander Fraser Surveyor aforesaid Do hereby Certify That agreeable to the lists returned
me of the Male Servants within Kirkwall, the amount the Tax thereof is Four pounds two shillings and sixpence
[for] the year from fifth april Seventeen hundred and Ninety one to the fifth april following and make Oath
that upon the fifteenth of November Seventeen hundred an ninety I delivered to Mr John Heddle Collector of said
tax for the aforesaid Town an exact Duplicate of the foregoing amount
At Kirkwall 15th November 1791
Sworn Before John Wier J.P. [Justice of the Peace]
[Page] 69
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).