, 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=130){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Parishes | Collected | |||||||||||
| West Kirk | 248 | 28 | 183 | 39 | 26 | £367.15.0 | £36.15.6 | |||||
| Cannongate | 49 | 4 | 31 | 13 | 5 | £72.0.0 | £7.4.0 | |||||
| South Leith | 35 | 3 | 31 | 4 | £48.10.0 | £4.17.0 | ||||||
| North Leith | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| 333 | 35 | 246 | 56 | 31 | £489.10.0 | £48.19.0 | ||||||
| Lady Elizabeth Cunningham | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| 334 | 35 | 247 | 56 | 31 | £490.15.0 | £49.1.6 | ||||||
| Surcharges | ||||||||||||
| 21 Jan 1793 | Dr [Doctor] Coventry Bristo Street | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| Mrs Ainzlie Vint [Vintner] St James Square | Waiter | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| William Sibbald Mert [Merchant] Leith | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| Robert Kerr Mert [Merchant] Leith | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| Earl of Wemys Cangte [Canongate] | Robert Vernor | Gamekeeper | 1 | 1 | £4.0.0 | £0.8.0 | ||||||
| Thomas Sivewright of South house | John Rammadge | Gamekeeper | 1 | 1 | 1 | £5.0.0 | £0.10.0 | |||||
| D N Gibson of Pentland | Thomas Pennycuick | Gamekeeper | 1 | 1 | £2.10.0 | £0.5.0 | ||||||
| 7 | 1 | 6 | Carry | over | £21.10.0 | £2.3.0 |
Transcribe other information
12
[Page] 130
Proof
247 at £1.5.0 is £308.15.0
56 at £1.10.0 is £84.0.0
31 at £1.15.0 is £54.5.0
£447.0.0
35 Bachelors at £1.5.0 is £43.15.0
10 Per cent upon this same is £49.1.6
Grand Total £539.16.6
I William Cunninghame Surveyor aforesaid do hereby Certify that upon careful Ex
=amination I find these duties to amount to the sum of five hundred and thirty
nine pounds sixteen Shillings, & sixpence Str [Sterling] and that this same day being the 4th of [February]
1793 I did deliver into the office of George Cranstoun Esq Collector a full Duplicate
this accot [account] in which I certified that the Charges agt [against] the several Inhabitants were
made either from Returns by them to my Requisitions or from the best Information
I could receive where they failed to make such returns all which was duly
notified. William Cunningham
Transcriber's notes
Transcribed as written.
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).