, 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=75){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 29 July 1791 | Lady Carnegie | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| Provost Alexander Christie | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| William Ford | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Robert Graham Esq. | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| John Keith Esq. | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Robert Stephen Esq. | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Major Turnbull | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Alexander Smith Esq. | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Mrs Renny Borrowfield | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Dr. [Doctor] John Moodie | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Mrs Driver | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Amount | 12 | 12 | £15.0.0 | £1.10.0 |
Transcribe other information
A Survey of the Rates and Duties on Male Servants in the Burgh of Montrose
for one Year from 5th April 1791 to 5th April 1792 by Daniel Ross, Surveyor
Proof 12 servants for Married persons at £1.5.0 each £15.0.0
10 Per Cents amount to ...................................... £1.10.0
-----------
£16.10.0
I Daniel Ross Surveyor aforesaid do hereby Certify that upon careful examination
I find the foregoing duties amount to the Sum of Sixteen Pounds & Ten shillings
Sterling and that upon the -- day of -- I Delivered to Mr John Strachan
Collector of the Said duties for the Burgh of Montrose an exact duplicate of this
account which contained my Oath that the foregoing Persons were served with
Requisitions of the above date and that they are Chd. [Charged] agreeable to their several returns
to me or the best information I could procure
At Dundee 18th Novr [November] 1791 ---- Daniel Ross Surv. [Surveyor]
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).