, 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=83){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2 Sep 1791 | David Smith Esq Methven | David Simmie David Anderson |
Gardner Riding Servt. [Servant] |
2 | 2 | £2.10.0 | £0.5.0 | |||||
| John Richardson of Pitfour | David Hardin John Forbes |
House Servt. [Servant] Gardner |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Doctor James Wood | David Gordon | Riding Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James Richardson Minst [Minister] | Duncan McNaughton | House Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James Murray Batchelor | Daniel Durey | House Servt. [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| John Burt Vintr [Vintner] | Alexander McGlashan | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| John Campbell Vintr [Vintner] | Peter Rollo | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mrs C Marshall Vintr [Vintner] | Alexander Meldrum | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James Christie Vintr [Vintner] | Robert Robertson | Waiter | 1 | 1 | £1.5.0 | £.0.2.6 | ||||||
| John Domeria Vintr [Vintner] | John Bayne | Waiter | 1 | 1 | £.1.5.0 | £0.2.6 | ||||||
| 12 | 1 | 12 | £16.5.0 | £1.12.6 |
Transcribe other information
[Page] 83
A Survey of the Rates and Duties on Male Servants arisen in the Town of Perth from
April 1791 to 5th April 1792 by Laurence Buchan Surveyor
Proof 12 at £1.5.0 £15.0.0.
1 at £1.5.0 £1.5.0
£16.5.0 at 10pc [percent] £1.12.6
£17.17.6
Perth November 22nd 1791 I Laurence Buchan Surveyor aforesaid do hereby certify that upon careful
Examination of the foregoing Several Rates and Duties. I find they amount in Whole to Seventeen pounds
Seventeen Shillings and Sixpence Str [Sterling] and this date I delivered to Mr Patrick Miller Collector of the said Duties for
the Town aforesaid an Exact Duplicate of the Above Account duly Examined and compared with the foregoing
Notes being left with the Several Masters and Mistresses or at their dwelling houses and to which their returns
were made agreeable to the Above Charge
Laurence Buchan 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).