, Male servant tax - Volume 19 - Counties (see 'More info' for county details), E326/5/19&destination=/virtual-volumes/volume-images/volume_data-E326-5-19/REX01666?image_number=124){kind=link}
Volume contents
- 3 - 1792-93 , Aberdeenshire
- 13 - 1792-93 , Argyll
- 19 - 1792-93 , Ayrshire
- 35 - 1792-93 , Banffshire
- 37 - 1792-93 , Berwickshire
- 45 - 1792-93 , Buteshire
- 47 - 1792-93 , Caithness
- 49 - 1792-93 , Clackmannanshire
- 53 - 1792-93 , Cromartyshire
- 55 - 1792-93 , Dunbartonshire
- 59 - 1792-93 , Dumfriesshire
- 65 - 1792-93 , East Lothian (Haddingtonshire)
- 71 - 1792-93 , Fife
- 83 - 1792-93 , Angus (Forfarshire)
- 89 - 1792-93 , Inverness-shire
- 91 - 1792-93 , Kincardineshire
- 95 - 1792-93 , Kinross-shire
- 99 - 1792-93 , Kirkcudbrightshire
- 103 - 1792-93 , Lanarkshire
- 119 - 1792-93 , Midlothian (Edinburghshire)
- 151 - 1792-93 , Morayshire (Elginshire)
- 153 - 1792-93 , Nairnshire
- 155 - 1792-93 , Peeblesshire
- 159 - 1792-93 , Perthshire
- 171 - 1792-93 , Renfrewshire
- 177 - 1792-93 , Ross-shire
- 179 - 1792-93 , Roxburghshire
- 183 - 1792-93 , Selkirkshire
- 185 - 1792-93 , Shetland
- 187 - 1792-93 , Stirlingshire
- 195 - 1792-93 , Sutherland
- 197 - 1792-93 , West Lothian (Linlithgowshire)
- 205 - 1792-93 , Wigtownshire
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 20 Jul 1792 | West Kirk parish | |||||||||||
| James Newbigging Esq | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Charles Gordon Esq | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Lord Gardinston | Alexander Dick Timothay McMahone |
2 | 2 | 2 | £5.0.0 | £0.10.0 | ||||||
| Alexander Forbes Esq | Thomas Brown | H [House] Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James Wardrope Esq Barromuirhead | John Bain | H [House] Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mrs Smith | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Lady Maxwell | William Leishman James Lewis |
H [House] Servant Postilion |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| John Russell Wr Sigt [Writer to the Signet] | Gardner Footman |
2 | 2 | £2.10.0 | £0.5.0 | |||||||
| Lord Henderland | Charles Westland Peter Budge James Dobie Thomas Muel John Simes |
Footman Footman Gardner Postilion Coachman |
5 | 5 | £8.15.0 | £0.17.6 | ||||||
| Countess Glencairn | 4 | 4 | £6.0.0 | £0.12.0 | ||||||||
| Mr Robert Pillance | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Lord Alva | Alexander Murdoch James Lawrie James Blackstock James Jamieson |
H [House] Servant Coachman Footman Gardner |
4 | 4 | £6.0.0 | £0.12.0 | ||||||
| Lady Dowr [Dowager] Colvill | Peter Young James Spalding James Shephard |
Coachman Footman Gardner |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| James Loch Esq | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Henry Reaburn Painter | Gavin Russell | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| John Steen Distiller | Boy | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| James Rochead Esq | 2 | 2 | 2 | £5.0.0 | £0.10.0 | |||||||
| Mrs Rochead | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| 37 | 4 | 18 | 14 | 5 | £57.5.0 | £5.14.6 |
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[Page] 124
Scottish Exchequer (Tax Records), Male servant tax - Volume 19 - Counties (see 'More info' for county details), E326/5/19
Volume 19 contains male servant tax rolls, 1792-1793, for each county except Orkney. Royal burghs are covered in volume 20.
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).